1. Federal Education Grant Reporting Requirements. Cloud Accountability has Arrived! Bonnie Little blittle@bruman.com Brustein & Manasevit, PLLC www.bruman.com A Division of Thompson Media Group

2. Overview  Reporting Before FFATA  EDGAR Reporting Requirements  ARRA Reporting  FFATA Reporting  Programmatic Reporting 2

3. Reporting Before FFATA  What is “reporting”?  Accountability measure used by granting agencies to ensure that federal funds are spent appropriately 3

4. Reporting Before FFATA – EDGAR Reporting  Financial Status Reports  EDGAR 80.41  OMB-approved forms - Standard Form 425  Grant Life Cycle  Solicitation, application, award issuance  Obligations, draw Federal cash payments  Disburse cash/liquidate obligations  Document transactions  Submit Financial Reports 4

5. Reporting Before FFATA- EDGAR Reporting  Standard Form 425  Combines SF 269 and SF 272  Deadlines- federal fiscal year quarters  New Certification Language  Previous features retained:  Object class categories of expenditure  Frequency  Handling of accruals  Cash management instructions 5

6. Reporting Before FFATA- EDGAR Reporting  Subgrantee Reporting  Not required to use OMB forms  Grantees may not impose more burdensome requirements on subgrantees 6

7. Reporting Before FFATA- EDGAR Reporting  Performance Reports  EDGAR 80.40  Frequency depends on awarding agency, not required more often than quarterly  EXCEPTION: “High Risk” grantees may be subject to more frequent and extensive reporting. EDGAR 80.12

8. Reporting Before FFATA- EDGAR Reporting  Performance reports must contain:  Comparison of actual accomplishments to established objectives  Explanation of slippage if objectives not met  Analysis/explanation of cost overruns or high unit costs  Grantees must immediately report “significant developments” 8

9. Reporting Before FFATA- EDGAR Reporting  “Significant Developments”  Problems, delays or adverse conditions that substantially impair ability to meet objective of award  Favorable developments that enable meeting time schedules and objectives sooner, at less cost, or produce more beneficial results than originally planned  Note: If grantees/subgrantees suspect materials misuse of funds, may need to report the issue to the awarding agency  Potential fraud, waste or abuse may need to be reported to Office of Inspector General 9

10. Reporting Before FFATA- ARRA Reporting  Section 1512 requires states to submit quarterly reports  Total amount received and expended  List of all projects or activities funded  Estimate of the number of jobs created and retained  www.federalreporting.gov www.federalreporting.gov  www.recovery.gov www.recovery.gov 10

11. Reporting Before FFATA- ARRA Reporting  SFSF reporting  Distribution of highly qualified teachers  Data systems tracking student achievement  Improved standards and assessments  Turnaround of failing schools  Some states received extension on certain indicators to Dec. 31, 2013  Old deadline: Jan. 31, 2012. 11

12. FFATA Reporting Background  Reporting needed to  Assess grant performance/effectiveness  Provide public opportunity to review  Scope of data collected increase  Need for better risk management  New technologies  Reported information available through single, searchable website  USASpending.gov 12

13. FFATA Reporting- Federal Agency Reporting  Federal agencies have long been required to report data on prime awards and prime awardees  Old: Federal Assistance Award Database System (FAADS), operated by Census Bureau  New: FAADS-Plus  Info updated daily  Posted on USASpending.gov 13

14. FFATA Reporting- Reporting by Prime Recipients  “Prime Recipients” – receive grant or contract directly from federal gov’t  New layer of reporting: prime recipients to report data on first-tier subawards and executive compensation  “Subawards” includes subgrants and subcontracts  Prime recipients of grants and contracts, both mandatory and discretionary, awarded after Oct. 1, 2010 14

15. FFATA Reporting- Reporting by Prime Recipients  Initial awards of $25,000 or more:  Prime recipients report first-tier subawards of $25,000 or more, and executive compensation, if conditions are met  Initial awards below $25,000  FFATA does not apply  Subsequent grant modifications push award over $25k threshold, award is subject to requirements  Subsequent grant modifications reduce award under $25k threshold, continues to be subject to FFATA 15

16. FFATA Reporting- Exempt from Reporting  Contracts, purchase agreements, vendor agreements and consultant agreements for supplies, equipment, and services  Grants under ARRA  Federal awards to individuals  Federal awards to entities with gross income of less than $300,000  Classified information 16

17. FFATA Reporting- Prime Recipient Registration  Prime recipients that receive grants must register in two systems:  FFATA Subaward Reporting System (FSRS) – to be displayed on USASpending.gov  Accessible to federal employees and prime recipients  Central Contractor Registration System (CCR)  Entities that do business with federal gov’t  Links to Dun & Bradstreet (DUNS) 17

18. FFATA Reporting  First tier subawards  A grant or contract from a prime recipient to a subgrantee or subcontractor.  Second tier subawards  A subsequent subgrant or subcontract between the subawardee and another entity 18

19. FFATA Reporting- What Name of entity receiving award Amount of award Subcontract/subcontract number Funding agency NAICS code (contracts) / CFDA program number (grants) Program source Award title descriptive of the purpose of the funding action Location of the entity (congressional district) Place of performance (congressional district) Unique identifier (DUNS) of the entity and its parent; and Total compensation and names of top five executives (same thresholds as for primes), if required 19

20. FFATA Reporting - When  Federal agencies, including ED, report prime award information to USASpending.gov on the 5th and 20th of each month  Prime recipients must report first tier subaward information by the end of the following month in which the subaward was made 20

21. FFATA Reporting- Executive Compensation  Prime recipients must report the total compensation and names of 5 most highly compensated executives for both itself and first-tier subrecipients, if:  (1) more than 80% of annual gross revenue is from the federal gov’t, and those annual revenues are greater than $25 million, and  (2) compensation information is not already available through reporting to the SEC 21

22. FFATA v. ARRA  Under FFATA, expenditures are not required to be reported on USASpending.gov, only obligated subawards must be reported.  Under FFATA, reporting is done on a rolling basis depending on when a subgrant is made, rather than reporting on a quarterly basis.  There are certain data elements required under ARRA that are not required under FFATA. For example, number and descriptions of jobs created and reporting requirements related to infrastructure projects.  FFATA reporting is done through www.fsrs.gov, while ARRA reporting should continue to be done through www.federalreporting.gov.www.fsrs.govwww.federalreporting.gov 22

23. Prime awardee (Prime recipient) of Grants First tier subawardee or subrecipient of grant * Prime awardee may have to report on subawards and executive compensation under FFATA Contract for goods/services paid with grant * No reporting required under FFATA Contract for goods/services paid with grant * No reporting required under FFATA Subaward of grant (subgrant) This webinar does not discuss reporting requirements of prime awardee (prime recipients) of contracts. Grant Contract Federal Agency ( U.S. Dept. of Ed ) 23

24. Prime awardee (Prime recipient) of Grants First tier subawardee or subrecipient of grant * Prime awardee may have to report on subawards and executive compensation under FFATA Contract for goods/services paid with grant * No reporting required under FFATA Contract for goods/services paid with grant * No reporting required under FFATA Subaward of grant (subgrant) Second tier subawardee or subrecipient * No reporting required under FFATA This webinar does not discuss reporting requirements of prime awardee (prime recipients) of contracts. Subaward/ subgrant Contract for goods/ services paid w subgrant * No reporting required under FFATA 24

25. FFATA Guidance  OMB: April 6, 2010 memo requiring the reporting of first-tier sub-awards  OMB guidance containing specific instructions on the sub-award reporting on August 27, 2010:  http://www.whitehouse.gov/omb/open http://www.whitehouse.gov/omb/open  FSRS FAQs: https://www.fsrs.gov/#a-faqshttps://www.fsrs.gov/#a-faqs

26. Programmatic Reporting- ESEA  Consolidated State Performance Report (CSPR)  Complement state consolidated application  First part – core ESEA accountability issues  Due six months after relevant school year (Dec. or Jan.)  Second part – other ESEA programs  Due 2 or 4 months later 26

27. Programmatic Reporting- ESEA  Title I, Part A  Title I, Part C  Title I, Part D  Title I, Part F  Title II, Part A  Title II, Part D  Title III, Part A  Title IV, Part A  Title IV, Part B  Title VI, Part A, state assessments  Title VI, Part A, assessment instructions  Title VI, Part B, subpart 2 27

28. Programmatic Reporting- IDEA  IDEA section 618, state reporting requirements  State Performance Plan (SPP)  Evaluates state’s efforts to implement Part B and Part C of the IDEA  Every 6 years  Measurable and rigorous targets  Annual Performance Report (APR)  Actual target data and explanation  Discussion of improvement activities 28

29. Programmatic Reporting- Perkins  Consolidated Annual Report (CAR)  Due December  Progress in achieving state adjusted levels of performance in state plan  Disaggregate data  Submitted through CAR Database and Education Data Exchange Network (EDEN)  Financial States Report (FSR)  Expenditures and narrative  Interim and final FSR must be submitted 29

30. Programmatic Reporting- Adult Education  Annual Progress Report  Progress in achieving adjusted levels of performance, in state place  Submitted using National Reporting System for Adult Education (NRS) data tables  Financial Status Report (FSR)  Expenditures and narrative  Interim and final FSR must be submitted 30

31. Programmatic Reporting- EDFacts  Office of Planning, Evaluation and Policy Development, Performance Information Management Service (PIMS)  (1) electronic submission system that receives performance data from states, districts and schools;  (2) analytical tools for analysis of submitted data; and  (3) reporting tools for ED staff and data submitters to ensure better use of data 31

32. Programmatic Reporting- EDFacts  K-12 performance data  SEAs submit data on approx 180 data groups at the state, district and school levels  Includes:  Adequate yearly progress  State performance assessments  Highly qualified teachers  Public school choice  Supplemental educational services options  Graduation rates 32

33. Programmatic Reporting- EDFacts  Federal program offices use EDFacts data  Yearly state profiles  Programmatic reports to Congress  Statistical research  Identification of issues/ monitoring 33

34. Questions?? Bonnie Little blittle@bruman.com 34

35. This presentation is intended solely to provide general information and does not constitute legal advice. Attendance at the presentation or later review of these printed materials does not create an attorney- client relationship with the presenter(s). You should not take any action based upon any information in this presentation without first consulting legal counsel familiar with your particular circumstances.

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