1. ePlan Final Expenditure Report Voluntary Pre-K Office of the Chief Financial OfficerOffice of the Chief Financial Officer Office of Local FinanceOffice of Local Finance July 30, 2015July 30, 2015

2. Year-end Notes 2

3. Reimbursement Requests FY15 Reimbursement Requests for FY15 – ePlan will remain open for reimbursement requests for FY15 – Expenditures prior to June 30 should be requested from FY15 funds in ePlan prior to completing the Final Expenditure Report – Be sure to use the “Fiscal Information as of” date on the reimbursement request to clearly state the date through which the expenditures were made – Year-end expenditures should be dated “June 30, 2015” 3

4. Reimbursement Requests FY15 4

5. Reimbursement Requests for FY15 – Request remaining funds as soon as possible – Reimbursements requested after today may be delayed due to year-end close procedures at the state 5

6. Reimbursement Requests FY15 Reimbursement Requests for FY15 – Remember that actual expenditures cannot exceed the line item budget by more than 10% - if they do, then a budget revision will be necessary – Revisions can still be made to FY15 if necessary and allowed by program director – plan ahead! – Revisions must be complete prior to beginning the Final Expenditure Report (FER) 6

7. Reimbursement Requests FY16 Reimbursement Requests for FY16 – Reimbursement for expenditures July 1, 2015 and later should be requested from FY16 funds in ePlan – when they become available – FY16 application must be in “TDOE Voluntary Pre-K Director Approved” status in order for reimbursements to process 7

8. Final Expenditure Report 8

9.  Final Expenditure Report (FER) Covers expenditures incurred between July 1, 2014 to June 30, 2015 Due as soon as possible, no later than August 31, 2015 in ePlan – unless an earlier date is requested by VPK Director 9

10. Final Expenditure Report  Unused funds will be released back to the Department of Education after FER is completed  No action on your part is needed to release the funds  Part of the FER process 10

11. Final Expenditure Report  Cannot be started until after July 1, 2015.  Funding Application must be in Approved status – “TDOE Voluntary Pre-K Director Approved”  All revisions must be completed and approved. 11

12. Final Expenditure Report  All reimbursement requests must be paid. If a reimbursement request has been started for FY15: – Wait until reimbursement is received – Then start FER 12

13. Final Expenditure Report The FER may create a reimbursement request. – This occurs when you have reported more in year-to-date expenditures than you have received in reimbursements – ePlan will automatically create a reimbursement request 13

14. Final Expenditure Report The FER may create a reimbursement request that is negative. – This occurs if you have received more in reimbursements than you have reported in expenditures – “Excess” funds received must be returned to TDOE since no carryover allowed – Very rarely occurs – You will be contacted with directions on how to return funds if this occurs 14

15. Final Expenditure Report STRONGLY advise completing all reimbursement requests BEFORE beginning the FER! 15

16. Final Expenditure Report  LEA changes status to “FER Draft Started” on Sections page 16

17. Final Expenditure Report  Confirm intention to begin the FER 17

18. Final Expenditure Report  LEA is now in the FER workflow No more budget or application revisions allowed May not create any new Reimbursement Requests  Grant section now contains: Final Expenditures page New Final Expenditure Report section 18

19. Reporting Expenditures  Report YTD expenditures by account and line item  Only displays accounts and line items that contain approved budget  Only enter expenditures with an approved budget  Can only exceed budgeted amount by 10% 19

20. Reporting Expenditures  When complete, click “Save and Go To”  Return to Sections page 20

21. Final Expenditure Report  On the Sections page, click “ Carryover” under the “Final Expenditure Report” 21

22. FER Adjustments  Takes you to FER Adjustments page  Summarizes Allocation, Expenditures, Cash Received, Remaining Amounts and any Pending Transaction Amounts (pending reimbursement requests)  May print page and save for reference 22

23. FER Approval  On Sections page, click FER Draft Completed 23

24. FER Approval  Next, LEA Fiscal Representative approves 24

25. FER Approval  Finally, LEA Authorized Representative approves 25

26. FER Approval  FER then moves to TDOE for final approval 26

27. FER Approval  Once approved by TDOE: Generates Reimbursement Request for LEA to pay outstanding amounts due from grant, if any Grant is complete for FY15 27

28. FER Approval  TDOE decreases the FY15 allocation by unspent (remaining) amount (FER Released) 28

29. FER Webinars  PowerPoints will be located in ePlan under TDOE Resources after the webinar 29

30. Live Look at FER 30

31. Questions 31

32. 32 FRAUD, WASTE or ABUSE Citizens and agencies are encouraged to report fraud, waste or abuse in State and Local government. NOTICE: This agency is a recipient of taxpayer funding. If you observe an agency director or employee engaging in any activity which you consider to be illegal, improper or wasteful, please call the state Comptroller’s toll-free Hotline: 1-800-232-5454 Notifications can also be submitted electronically at: http://www.comptroller.tn.gov/hotline