1. Fiscal Management of Federal Programs PAFPC Annual Conference April 4-6, 2011 Presented By: Kelly Iorfida and Administrative Technicians The Division of Federal Programs (DFP) Pennsylvania Department of Education

2. Topics to be covered include:  Consolidated Application  Transferability of Funds  Carryover & Carryover Waivers  Amendments - when, why & what LEAs need to do  Budget Revisions - when & how to create/complete in eGrants  Final Expenditure Reports (FERs) - process for completing in eGrants  Single Audit Findings – how to avoid them

3. Consolidated Application Consolidated Grant Rider may consist of the following projects: Title I – Improving Basic Programs Title II, A – Improving Teacher Quality Title III – English Language Learners Title II, D – EETT Title I, D – Delinquent Institutions Academic Achievement Award (AAA)

4. Consolidated Application LEAs may begin completing their Consolidated Application in the Spring of each year Completed in the eGrants system All projects in Cons App will have same start date Start date depends upon date the signed, hard copy of rider is received in the DFP Start date can be as soon as July 1, but never sooner End date is always September 30 th – unless LEA requests “carryover “

5. “TRANSFERABILITY” of Funds

6. TRANSFERABILITY OF FUNDS DEFINITION: The authority that permits LEAs to transfer a portion of their formula funding from one program to another May transfer up to 50% Funds may only be transferred to other specific federal programs

7. Program Funds LEAs May TRANSFER:  Title IIA - Improving Teacher & Principal Quality **May transfer funds INTO Title I **May not transfer funds OUT of Title I **Funds transferred into Title I are subject to district set asides.

8. LEAs in “School Improvement” or “Corrective Action”:  If in School Improvement I or II: - May transfer up to 30%  If in Corrective Action I or II: - May not transfer any funds TRANSFERABILITY OF FUNDS

9. ** No actual $$ transfer - Individual program allocations do not change Authorized program activities only Consultation with NP schools **Required if NP dollar amounts are affected Must contact the DFP at least 30 days prior to transferring funds on eGrants

10. Complete Transferability Worksheet ** Must be completed prior to using transferred funds for new activities Update Narrative/ Consolidated LEA Plan * In Consolidated Application in eGrants Track activities funded with transferred funds ** Track expenditures of transferred funds under the program the funds were transferred out of. LEAs Must do the Following in eGrants when Transferring Program Funds:

11. Transferability Worksheet link is located at bottom of Consolidated Menu Screen. Consolidated Menu Screen in eGrants

12. Transferability Worksheet in eGrants This row shows LEA’s Federal Allocations This row shows amount available for Transferability

13. Carryover and Carryover Waivers

14. Carryover LEAs MUST request carryover if entire program allocation will not be expended by project end date. “When” would LEA request carryover? When completing following year’s (2011-12) project application (in eGrants) ”Where” does LEA request carryover? LEA enters carryover amount in project’s “Carryover” section (in eGrants) i.e. If 100% of 2010-11 program allocation will not be expended by September 30, 2011

15. LEA enters carryover amount in project’s “Carryover section” in eGrants Carryover Link/Section in eGrants Carryover Section in Title I project menu screen

16. Enter bullet if you wish to carryover funds Enter carryover amount Indicate if your LEA wishes to: - Redistribute funds to all Title I schools OR - Keep funds in Home Building Carryover Section in eGrants **Be sure to hit the Save As Completed button

17. Carryover LEAs may also request carryover later in program year if ALL program funds will not be expended by project end date. LEA must do the following: 1) Contact Administrative Technician (AT) in DFP 2) Provide AT with “project number” and “amount” to be carried over Project No: 013-11-0345 Carryover Amount: $23,300.00

18. Carryover There is no limit on carryover for the following programs:  Title II, A – Improving Teacher Quality  Title II, D – Enhancing Education through Technology  Title III – Language English Proficient

19. **Limit on Carryover of Title I Funds Title I, A: LEAs with a Title I allocation of $50,000 or more may NOT carry over MORE than 15% of those funds. DFP may grant a “Waiver” of this limitation once every 3 years **(3-yr-waiver cycle)** LEA must request waiver from their Regional Coordinator in DFP ** Reason must be reasonable & necessary

20. Carryover Waivers **May Only be used Once every 3-yr cycle 2007-2008 2008-2009 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 3-Year Waiver Cycles: CURRENT 3-YEAR CYCLE

21. LEA MUST request correct amount of Carryover Please make sure your Quarterly Reports line up with what LEA actually expended *** LEA’s Program Person must clearly communicate with LEA’s Fiscal Person (who does Quarterly Reports) IMPORTANT:

22. AMENDMENTS

23. Amendments LEAs may need to do an Amendment for any of the following grant projects administered by the DFP: Consolidated Application - Title I; Title II, A; Title II, D; Title I, D; Title III School Improvement

24.  Final Allocations from USDE  Adjustment for Charter School Students  New Programs added to Consolidated Application such as: Academic Achievement Award Title II, D – Enhancing Education through Technology (EETT) Title III ** LEAs are notified of Amendments via Penn*Link Reasons for Amendments

25. LEAs Contact for Penn*Links: Bunne Heimbach bheimbach@state.pa.us ** Be sure your contact information to receive Penn*Links is up to date It is very important this info is accurate Penn links are sent to Superintendents  Superintendent forwards to LEA’s Federal Program Person

26. TYPES OF AMENDMENTS: Upward Amendment  Increase to total consolidated allocation **New signed rider must be mailed to DFP** Downward Amendment  Decrease to total consolidated allocation  A new signed rider is NOT required ** UNLESS… a New Program has been added

27. Amendments DFP Technicians will:  Create amendment in eGrants  Update program $$ amounts  Put consolidated application back to “In Process” status to allow editing by LEA DFP Regional Coordinators will:  Send email to LEA contacts notifying of amendments needing submitted in eGrants

28. LEAs will:  Log into eGrants  Go into the amended project  Update Narrative if new project has been added and/or… if new allocation will significantly change how program funds will be expended  Update Budget **Don’t forget to hit the save & submit button to Resubmit the project!! For projects other than Title I:

29. For Title I Projects LEAs will: Do same as previous slide AND may also need to Update the following:  School Improvement Set Asides (ONLY if in SI)  District Improvement Set Asides (ONLY if in SI)  Neglected Institutions (ONLY if serving new institutions)  Selection of Schools (Update per pupil amounts)  Non public School Set Asides (ONLY if serving NPs)  Get new Non Public Sign Off (ONLY if serving NPs)

30. Amendments and Nonpublic Signoff Anytime there is a change to the LEA’s Title I allocation, - Whether increase or decrease – LEA must share this information with their Nonpublic (NP) schools and have NP Sign off again. **Only applicable if serving NP schools

31. Budget Revisions

32. Necessary if.... Any function code “total” increased MORE than 20% compared to the last approved summary budget or ….. A transfer of funds is to be made to a previously unbudgeted category Any changes to “Equipment”

33. Budget Revision required if any function code total increased MORE than 20% from the last approved budget.

34. Budget Revisions May be submitted any time during the availability of the funds (July 1 thru Sept 30) Recommended to wait until funds are expended - reconcile final expenditures with budget - prior to submitting Final Expenditure Report Consolidated Application must be in Approved status to do budget revision

35. Budget Revisions and Title I Projects A budget revision made to LEA’s Title I project will require a Nonpublic (NP) signoff *(If serving any NP schools) NP signoff required because any alterations to public program may result in changes to NP program LEA will not be able to fully submit revised budget until NPs signoff

36. Budget Revisions ** Contact your Administrative Technician (AT) in DFP after submitting a budget revision - AT will approve revised budget - LEA can do Final Expenditure Report after budget revision is approved ** Budget Revisions are not Amendments

37. Click on Create a Revision for One or More Grants **This is the Consolidated Menu Screen in eGrants Budget Revisions

38. * Place a checkmark in program box you need to do budget revision for **Then hit Create Revision button Budget Revisions

39. *** PLEASE NOTE *** After completing a Budget Revision in your Consolidated Application: You must hit 2 Submit Buttons: - 1 st one resubmits the project - 2 nd one resubmits the consolidated app. (2 nd button is located on consolidated menu screen) **Budget Revision will not show up as submitted (in eGrants) unless both buttons are hit. Budget Revisions

40. More things to Remember: You cannot submit a budget revision unless your consolidated application is in “approved” status. Your consolidated application will be in “view only” while your revision is being approved. You cannot create additional revisions to any program until current revision is approved. (Unless revision was created same time)

41. Budget Revisions vs. Amendments Amendments – created by PDE  Required when allocations for any programs increase or decrease - Changes in state allocation amounts from USDE - Opening or expanding charter school in your LEA - New program/project has been added Process for Submitting an Amendment: - PDE generates amendments on eGrants - LEA adjusts budgets and/or narratives - New Rider is submitted to PDE, if funds increase

42. Budget Revisions vs. Amendments Budget Revisions - created by LEA  Required when expenditures on any line (function) item TOTAL on the consolidated budget is changed by 20% or more. **No new Rider is necessary – no change in allocation Process for Submitting a Revision  Create a revision on eGrants  ONE revision to cover all adjustments prior to submission of Final Expenditure Report Exception: Revisions to Equipment Purchases

43. FINAL EXPENDITURE REPORTS

44. Final Expenditure Report (FER) LEAs must submit a FER for all Federal Programs FERs “close” projects by reporting funds have been expended & are in compliance with approved budget FERs must be submitted as soon as project funds are expended, but no Later than 30 days after end date of project

45.  If LEA requests “Carryover” - the project’s FER will not be due for an additional year. **Unless funds are expended sooner  Failure to submit FERs within above-mentioned timeframe could result in: - Suspension or loss of any project funds remaining - Single Audit Finding Final Expenditure Reports

46. Submitting Final Expenditure Reports Online submissions of FERs - Mandatory since 2006-07 to submit FERs via eGrants - For projects completed in eGrants system Title I - Title IIA - Title II, D - Title I Delinquent - Title III - Academic Achievement Award (AAA)

47. Submitting Final Expenditure Reports (con’t.) Hard copy submissions of FERs  For projects completed in paper form / not in eGrants: Rural & Low Income; Reading First; Math & Science Partnership Grant  Fax FER to DFP at 717-787-8634 A blank copy of FER form can be found on DFP’s web site at: www.education.state.pa.us Click on: Programs / Programs D-G / Federal Programs / Final Expenditure Reports

48. Title I ARRA FERs Log into eGrants On the Main Menu Screen you will see: ABC SD Federal Programs Electronic Applications - Main Menu Welcome … You have access to the following sections: Consolidated Application LEA Administration Functions View Previous Years Projects Title III Title III Data Collection for 2010-2011 Final Expenditure Reports Click on View Previous Years Projects

49. ARRA Title I FERs The next screen contains a list of years: i.e. 1999 via 2010 Click on 2009 On the next screen click on Final Expenditure Reports And on the next screen click on Create a Final Expenditure Report for One or More Grants The next screen should contain the various programs you are able to create an FER for. Place a checkmark in the Title I, Supplemental box and then click the Create FER button: Programs to Create FER For  Title I, Supplemental Create FER

50. ARRA Final Expenditure Reports The new screen will say: New FER Has Been Started  Click on the FER Menu button The bottom of the next screen will reflect the new FER:  FER- Title I, ARRA Supplement (In process) FER- Title I, ARRA Supplement  Click on the FER link Next you will come to a screen that contains the following information:  Payments Received / Final Expenditure Summary and  Approved Budget / Expenditures

51. ARRA Final Expenditure Reports Go through each section on the FER menu screen  a checkmark will appear in front of each section after completed. Final Report Details After all sections are completed an Audit Your Project button will appear. “Click on it” Next you will get a Submit FER button. “Click on it” Your FER should now say “Submitted” Email your Administrative Technician in DFP to let them know it has been submitted.  AT will print, process and send FER to Comptroller’s office.  Comptrollers will release any final monies remaining to LEA and close out the project in FAI.

52. ARRA Final Expenditure Reports IMPORTANT: **If your total Title I allocation is $500,000 or more, 1% must be budgeted for Parent Involvement (in the 3300 - Community Services line of the budget) i.e. Regular Title I allocation - $400,000 ARRA, Title I allocation - $200,000 Total Title I allocation is $600,000 *LEA must budget $6,000 (1%) in 3300- Community Services The $6,000 can be in either the regular Title I budget or the ARRA Title I budget – OR - a combination of both.

53. QUARTERLY REPORTS

54. Quarterly Reports /Reconciliation of Cash on Hand Due 10 th working day of January, April, July & October LEA completes/submits Quarterly Reports via FAI system / ED Hub Web Portal Quarterlies should reflect LEA’s account status through end of quarter Quarterlies not submitted in a timely manner - could result in monthly program payments being suspended until the outstanding report is submitted

55. QUARTERLY REPORT CONTACT: For questions regarding your Quarterly Report, contact: COMPTROLLER’S OFFICE (717) 425-6797

56. SINGLE AUDIT FINDINGS

57. Single Audit Findings In order to avoid possible Single Audit Findings: - Be sure to request “Carryover” if needed - Be sure to request “Waiver” if needed - Be sure “Final Expenditure Reports” and “Quarterly Reports” are accurate and filed in a timely fashion.

58. Due Dates Consolidated Application  September 30 th Consolidated Amendments  6 weeks after notification to LEA that amendment was created Final Expenditure Reports  30 days after project funds are expended, but NLT 9/30 Comparability Report & Assurances  November 15 th of each year Quarterly Reports  10 th working day of each quarter: Jan, April, July, Oct.

59. Resources Title I Laws (No Child Left Behind Act) www.ed.gov/legislation/ESEA02/index.html OMB Circular A-87, Attachment B www.whitehouse.gov/omb/circulars/a087/a087_2004.pdf EDGAR http://www.ed.gov/policy/fund/reg/edgarReg/edgar.html Compliance Supplement http://www.whitehouse.gov/omb/circulars/a133_compliane/ 04/04toc.html

60. DFP Administrative Technicians Contact Information: Barb Kuhn: 717-783-6901 bkuhn@state.pa.usbkuhn@state.pa.us IU’s: 12, 13, 15, 22, 23, 25 Tracy Rapisarda: 717-787-7117 trapisarda@state.pa.ustrapisarda@state.pa.us IU’s: 10, 14, 17, 18, 19, 20, 21, 29, N & D Daniella Care: 717-787-8631 dacare@state.pa.usdacare@state.pa.us IU’s: 4, 5, 6, 7, 9, 24, 27, 28 Yvonne Cobb: 717-783-6907 ycobb@state.pa.usycobb@state.pa.us IU’s: 1, 3, 8, 11, 16 Kelly Iorfida: 717-783-6534 kiorfida@state.pa.uskiorfida@state.pa.us IU’s: 2, 26