1 Requirements for American Recovery and Reinvestment Act Funds Administered by NYSED Deborah H. Cunningham New York State Education Department Educational

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Requirements for American Recovery and Reinvestment Act Funds Administered by NYSED

Deborah H. CunninghamNew York State Education Department

Educational Management Services Coordinator

[email protected] 2010

Topics1. Legislation and Appropriations2. ARRA Quarterly Reporting3. Requesting Payment4. Accounting 5. Allowable Expenses 6. Education Stabilization Funds7. State Legislation and Recommendations8. ARRA Monitoring 9. ARRA Audits10. Non-compliance11. Common Misunderstandings12. Resources

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1. Legislation and Appropriations• Signed into Law February 17, 2009• $787 Billion New Federal Spending• $393 Billion for:

- State and Local Fiscal Relief- Infrastructure and Energy- Health and Human Services- Education, and- Public Safety

• $26 Billion allocated to NYS• Unprecedented level of transparency and accountability

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• ARRA funding is a one-time appropriation to be provided over a 27 month period (mainly 2009-10 and 2010-11).

• Quarterly reporting is required.

• The first quarter reporting period was for the quarter ending September 30, 2009.

• Grant Recipients have reported three times.

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ARRA Appropriations Laws of 2009Program Appropriation Chapter Page Line SFSF StatusCafeteria Equipment Grants $6,000,000 Ch 53 81 6Title I Part A Grants to School Districts $454,000,000 Ch 53 83 15Title I School Improvement Grants $127,000,000 Ch 53 83 23

Title VII Subtitle B McKinney-Vento Grants $4,500,000 Ch 53 83 31Title II Part D Education Technology $28,000,000 Ch 53 84 11SFSF - DRA Restoration $1,235,000,000 Ch 53 84 24 SFSF- Education FundSFSF- Supplemental DRA Restoration $391,000,000 Ch 502 13 45 SFSF- Education FundSFSF - 4410 Reimbursement to Counties $132,800,000 Ch 53 84 47 SFSF - Other Governmental ServicesSFSF - Teacher Resources and Computer Training Centers $40,000,000 Ch 53 85 30 SFSF - Other Governmental ServicesSFSF - Math and Science High School $1,382,000 Ch 53 85 49 SFSF - Other Governmental ServicesSFSF - Special Academic Improvement Grant $6,000,000 Ch 53 86 9 SFSF - Other Governmental ServicesSFSF - Teacher Mentor-Intern Program $2,000,000 Ch 53 86 26 SFSF - Other Governmental ServicesSFSF - Syracuse Say Yes to Education Program $350,000 Ch 53 86 38 SFSF - Other Governmental ServicesIDEA $398,000,000 Ch 53 107 29SFSF - Public Television and Radio $5,587,000 Ch 53 99 3 SFSF - Other Governmental ServicesVocational Rehabilitation Grant $15,000,000 Ch 53 107 37Independent Living Centers $900,000 Ch 53 107 44State Incentive Grants $200,000,000 Ch 53 86 50 SFSF - State Incentive GrantsTeacher Incentive Fund $20,000,000 Ch 53 87 14Statewide Data Systems Grant $10,000,000 Ch 53 82 37SFSF - SUNY Community Colleges - suballocation $27,648,000 Ch 53 84 24 SFSF- Education FundSFSF - CUNY Community Colleges - suballocation $10,752,000 Ch 53 84 24 SFSF- Education FundSFSF - DHCR Subprime Foreclosure Prevention Services Program $25,000,000 Ch 53 662 39 SFSF - Other Governmental ServicesSFSF - SUNY Community Colleges $7,666,988 Ch 53 778 18 SFSF - Other Governmental ServicesSFSF - CUNY Community Colleges $2,978,000 Ch 53 15 32 SFSF - Other Governmental ServicesSFSF - HESC Tuition Assistance Program $49,900,000 Ch 50 335 38 SFSF - Other Governmental Services

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Purpose and Requirements

• The intent of these funds is to create jobs and avert layoffs while promoting education reforms.

• Reporting will focus on the number of jobs created and retained.

• Calculations for all positions reported as a percentage of “Full-Time Equivalents”. For example, the number of hours worked is divided by the number of hours of full time employment.

• ARRA funds are federal grants and subject to all federal reporting requirements.

Four Basic Principles • Spend the funds quickly to save and create jobs

• Improve student achievement through school improvement and reform

• Ensure transparency and accountability and report publicly on the use of funds

• Invest one-time ARRA funds thoughtfully to minimize the “funding cliff”

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Topics1. Legislation and Appropriations

2. ARRA Quarterly Reporting3. Requesting Payment4. Accounting 5. Allowable Expenses 6. Education Stabilization Funds7. State Legislation and Recommendations8. ARRA Monitoring 9. ARRA Audits10. Non-compliance11. Common Misunderstandings12. Resources

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2. ARRA Quarterly ReportingReporting Period and Deadlines

ARRA Reporting Quarter

Deadline for Subs to Report to NYSED

Reporting Period for Expenditures

Reporting Period for Jobs

2009-Q3 9/30/09 7/1/09-9/30/09 7/1/09-9/23/09 2009-Q4 12/31/09 7/1/09-12/31/09 7/1/09-12/23/09 2010-Q1 3/31/10 7/1/09-3/31/09 12/16/09-3/15/10 2010-Q2 6/30/10 7/1/09-6/30/10 3/16/10-6/15/10 2010-Q3 9/30/10 7/1/09-9/30/10 6/16/10-9/15/10 2010-Q4 12/31/10 7/1/09-12/31/10 9/16/10-12/15/10 2011-Q1 3/31/11 7/1/09-3/31/11 12/16/10-3/15/11 2011-Q2 6/30/11 7/1/09-6/30/11 3/16/11-6/15/11 2011-Q3 9/30/11 7/1/09-9/30/11 6/16/11-9/15/11 2011-Q4 12/31/11 7/1/09-12/31/11 9/16/11-9/30/11

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* 2010-Q1 implemented 12/18/09 OMB Revised Guidance to report expenditures cumulatively from the beginning of the Act but to report jobs directly paid for in the quarter being reported. 9

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Roles• Prime recipient: NYSED is serving as the prime

recipient for most ARRA education funds in New York State.

• Sub-recipient: Entities whose mission requires them to perform certain functions regardless of grant funds received, such as local education agencies.

• Vendors: Organizations or businesses which sub-recipients contract for services, but which are not required to provide services absent the grant funding.

• Some entities can serve more than one role.

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NYSED and LEAs

NYSED and Sub-recipients

• Approximately 1,000 sub-recipients, many with multiple awards.

• Sub-recipients first submitted over 3,000 reports to NYSED through the ARRA system on October 1, 2009 for the first quarter of the fiscal year (July 1-September 23, 2009).

• Sub-recipients, e.g., school districts, report on vendor contracts. Sub-recipient vendors do not report directly to NYSED.

• NYSED reviews, approves and aggregates the data from sub-recipients and reports it to the federal government on their behalf.

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Sub-recipients Report Limited Amount of Data Quarterly through NYSED Online System

• Online ARRA System collects:

-Brief Program Narrative

-Jobs created and retained

-Vendor information limited to:

• Payment amount

• Sub-award ID

• Name and zip of vendor OR DUNS number

-Infrastructure amount (IDEA and Stabilization)

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The Department Uses Expenditure Information From Existing Financial Systems

Expenditure information is provided directly to the agency payment office as part of the claims process. At NYSED, payment offices are the Office of Grants Finance or Fiscal Management. Sub-recipients do not need to report expenditure information through the ARRA Reporting System.

– For ARRA funds that NYSED pays to other State agencies, the agency payment office must report expenditure information to NYSED through the program office. For example, OMRDD would report on the use of ARRA-IDEA funds received from NYSED to their VESID program office contact.

Applications Must be Approved

• For ARRA-funded programs, sub-recipients must apply and have their application approved by NYSED.

• Sub-recipients then submit ARRA reporting data on each funded program, subject to approval by NYSED.

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Proposed Reporting Timeline

• Online System opens on the Portal: 6/2/10 • Deadline for data from sub-recipients: 6/30/10• NYSED submits report to federal government: 7/10/10 • NYSED makes corrections: 7/11/10-7/12/10• Federal review and SED corrections: 7/13/10-7/29/10• Reports published on www.recovery.gov: 7/30/10• Next quarterly report cycle begins: 9/1/10

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Accessing the Online Portal through NYSED

• Currently, only the CEO, using their user identification and password can access the ARRA Reporting option on the SED portal.

• The CEO must delegate access to the application through SEDDAS for others (including auditors) to use the portal or view the data.

• Technical assistance options are available on-line for any difficulties with the SEDDAS system or questions on how to delegate access to other administrators.

• Office of Management Services provides individual phone assistance during working hours.

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The NYSED Application Business Portalhttp://portal.nysed.gov

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ARRA Reporting System

• Reporting will answer key questions:

-Who is receiving Recovery Act funds and in what amounts?

-What projects or activities are being funded with Recovery Act dollars?

-What is the completion status of such projects or activities and what impact have they had on job creation and retention?

• Reporting is required for each grant a sub-recipient receives. Recipients select the appropriate fund from a drop-down list.

• For Education Stabilization Funds, the system also includes an application and will include a final expenditure report.

Sub-recipient Information

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Sub-recipient Information

• Data Universal Numbering System (DUNS) number• Date for Central Contractor Registration (CCR)

-Additional information about DUNS and CCR can be found at:http://www.oms.nysed.gov/cafe/guidance/dunsccrfaqs.html

• Review guidance at http://usny.nysed.gov/arra/• Chief executive must certify and submit data

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Program Narrative and Summary

• Describe the programs to be provided• Enter jobs saved and directly funded during the quarter• Enter jobs created and directly funded during the quarter• Enter amount for infrastructure from inception (7-1-09) to

end of reporting period (e.g., 6/15/10)—ESF and IDEA only

• Guidance on job estimates is athttp://usny.nysed.gov/arra/

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Sub-recipient Vendor Data

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Sub-recipient Vendor Data

• Sub-recipients must provide data on funds awarded to vendors including BOCES.

• Sub-recipients must report: – vendor/organization name and zip OR DUNS

number, sub-award number and payment amount– FTE’s for jobs retained or created by the vendor

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CEO Certify and Submit

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New York State EducationARRA Jobs Reported and Compliance

Quarter Total Jobs Total ReportsNumber Percent

2009 - Q3 28,582 3,156 2,448 782009 - Q4 30,584 3,161 2,984 942010 - Q1 28,030 3,207 2,938 92

Subs Reporting

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Topics1. Legislation and Appropriations2. ARRA Quarterly Reporting

3. Requesting Payment4. Accounting 5. Allowable Expenses 6. Education Stabilization Funds7. State Legislation and Recommendations8. ARRA Monitoring 9. ARRA Audits10. Non-compliance11. Common Misunderstandings12. Resources

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3. Requesting Payment• District staff must have a thorough understanding of the processes

and requirements summarized in the Department's Fiscal Guidelines for Federal and State Grants and A Guide to Grants Administration and Implementation Resources.

• Some funds have an automatic 20 percent first payment upon SED approval of the application

• Grant recipients draw down funds using FS-25 forms up to 90 percent of the grant amount for actual expenditures to date

• Districts submit final expenditure information using the FS-10F long form or the on-line system for ESF.

• For information:– Web—www.oms.nysed.gov/café

– E-mail—[email protected] 27

Payment and Accounting Information for 2009-10 Grants Funded by ARRA

The information presented here is subject to change, and additional grant programs may be added in the future. Please check back

occasionally for updates. I f you have any questions, contact Grants Finance. Updated 12/30/09 to include revenue codes and CFDA numbers.

Updated 3/2/10 to include Special Academic Improvement and Math/Science High Schools.

First Payment Upon Approval

of Budget?

How to Use FS-25 to Request Funds

Final Payment Method

Revenue Code

CFDA #

Education Stabilization

Fund (5000)

No

For Reimbursement Only (Up to 70% of Approved

Budget Prior to April 2010; up to 90%

Thereafter)

To Be Determined A4285 84.394

Mentor-Teacher

Internship (5663)

No For Reimbursement Only (Up to 90% of Approved

Budget)

After Review of FS-10-F Long Form

and Program Reports

F4285 84.397

Teacher Centers (5425)

No For Reimbursement Only (Up to 90% of Approved

Budget)


and Program Reports

F4285 84.397

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Payment and Accounting Information (Continued)Payment and Accounting Information for 2009-10 Grants Funded by ARRA

The information presented here is subject to change, and additional grant programs may be added in the future. Please check back

occasionally for updates. I f you have any questions, contact Grants Finance. Updated 12/ 30/ 09 to include revenue codes and CFDA

numbers. Updated 3/ 2/ 10 to include Special Academic Improvement and Math/ Science High Schools.


of Budget?

How to Use FS-25 to Request Funds


Revenue Code

CFDA #

Say Yes to Education

(5411) No

For Reimbursement Only

(Up to 90% of Approved Budget)

After Review of FS-10-F Long Form and

Program Reports F4285 84.397

Special Academic Improvement

(5412) No





Math/ Science High Schools

(5413) No





Educational TV & Radio

(5607) No





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Payment and Accounting Information (Continued)

Payment and Accounting Information for 2009-10 Grants Funded by ARRA

The information presented here is subject to change, and additional grant programs may be added in the future. Please check back occasionally for updates. If

you have any questions, contact Grants Finance. Updated 12/30/09 to include revenue codes and CFDA numbers. Updated 3/2/10 to include

Special Academic Improvement and Math/Science High Schools.


of Budget?

How to Use FS-25 to Request

Funds


Revenue Code

CFDA #

Title I (5021)

Yes - 20% Standard Rules

Apply


and Program Reports

F4289 84.389A

Education for Homeless Children

and Youth (5212)

Yes - 20% Standard Rules

Apply


and Program Reports

F4289 84.387

IDEA Sections 611 & 619

(5032 & 5033) Yes - 20%

Standard Rules Apply


and Program Reports

F4289 84.391A & 84.392A

Child Nutrition Foodservice Equipment Assistance

(5004)

No Standard Rules

Apply


and Program Reports

F4289 10.579

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Topics1. Legislation and Appropriations2. ARRA Quarterly Reporting3. Requesting Payment

4. Accounting 5. Allowable Expenses 6. Education Stabilization Funds7. State Legislation and Recommendations8. ARRA Monitoring 9. ARRA Audits10. Non-compliance11. Common Misunderstandings12. Resources

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4. Accounting

• ARRA grant recipients should have separate accounting of ARRA funds within their financial system

• The Comptroller has specified revenue codes: http://www.osc.state.ny.us/localgov/pubs/releases/files/americanrecovery.pdf

• The grant recipient must create separate expenditure codes.

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• Education Stabilization Funds- Revenues and expenditures must be accounted for in the General Fund

- Use A4285 to coincide with ST-3

• Title 1 and IDEA- Must be accounted for in the Special Aids

Fund- Accounting must be separate from all other

funds

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Annual Financial Report Changes• Every item that was added as a projection item on last

year's ST-3 will now have an actual amount reported (in the upcoming ST-3) as well.

• SED will be collecting a separate supplementary schedule as part of the ST-3 on which districts will need to report 2009-10 ARRA expenditures in a certain format to comply with federal reporting requirements.

• We also are preparing our full annual ST-3 changes document, as we try to release a draft by June.

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• Personnel Activity Reports– Not needed for ESF– Needed for Title 1 and IDEA

• Employees work solely on single federal award • Prepared at least semi-annually • Signed by employee or supervisor having first-hand knowledge of

activities

– Employees who work on multiple activities• Must reflect after-the-fact activities• Account for the total activity• Prepared at least monthly to coincide with payroll• Must be signed by employee

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Topics1. Legislation and Appropriations2. ARRA Quarterly Reporting3. Requesting Payment4. Accounting 5. Allowable Expenses 6. Education Stabilization Funds7. State Legislation and Recommendations8. ARRA Monitoring 9. ARRA Audits10.Non-compliance11.Common Misunderstandings12.Resources

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5. Allowable Expenses

• Most grants are governed by the requirements of the particular program (e.g., Title I, Mentor-Teacher Intern Program, etc.) and OMB Circular A-87 Cost Principles

• Education Stabilization funds can be use for any ESEA or IDEA purposes

– Non-allowable expenses are detailed (see Education Stabilization Fund, CFDA No. 84-394 Supplemental Application-Guidance Document Feb 2010)

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6. Education Stabilization Funds• Allowable uses

– Retain existing teachers, administrators and support staff– Establish data systems– Turn around the lowest-performing schools– Improve results for all students (through technology, early

learning or accelerated tracks to college)

• Non-allowable uses– Maintenance costs– Stadiums or facilities used primarily for athletics– Purchase or upgrade of vehicles or school buses– Stand alone facilities not for educating children– Financial assistance for students to attend nonpublic schools

(except special education services)– School modernization, renovation or repair inconsistent with

State law 39

Closing out ESF

• ESF will be treated as two separate years with an application for each year (two applications for 2009-10 to handle the two separate appropriations of funds)

• A final expenditure report will close out each year.

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ESF Final Expenditure Report Process

• Districts should complete the final expenditure report process for 2009-10 before applying for new funds for 2010-11.

– There currently is no statutory provision to allow school districts to carry over funds from 2009-10 to 2010-11; if this is enacted, SED will incorporate.

– Districts should be able to begin the application process by July 1.

– Upon approval districts will be able to draw down funds.

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ESF Final Expenditure Report Process

• Districts will report expenditures of approved funds.

• SED is working on a close out process and a Year 2 application to be available to districts by July 2010.

• A comparison of actual expenditures with the approved budget and a final narrative noting any deviations from the approved budget.

• If a district has claimed and received funds in excess of the final allowable cost, SED will recover the overpayment although the district should have safeguards in place to assure this does not occur.

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7. State Legislation and Recommendations

State Appropriations of ARRA ESF for theCurrent School Year 2009-10

The State Budget adopted in April 2009 included a Deficit Reduction Assessment (DRA) for 2009-10.

The DRA was offset with $1.2 billion in federal Education Stabilization Funds, known as a Deficit Reduction Assessment Restoration (DRAR).

In December 2009, Chapters 502 and 503 of the Laws of 2009 were adopted and included a Supplemental Deficit Reduction Assessment (SDRA). This was a second, i.e. supplemental DRA (the initial DRA was adopted in the April budget).

The SDRA is being offset with $391 million in federal ARRA funds.44

Supplemental ARRA ESF Funds For 2009-10

Although ARRA Education Stabilization Funds (ESF) are being used to offset reductions in State Aid, they are administered as federal grants and federal requirements apply.

District amounts of Total General Aid and SDRAR amounts can be viewed on the General Aid output report via SAMS online

Districts first reported on the additional ARRA funds, used to offset the Supplemental Deficit Reduction Assessment Restoration (SDRAR), resulting from Chapters 502 and 503 of the Laws of December 2009, for the quarter ending March 31, 2010.

NYSED provided a supplemental Education Stabilization Fund (ESF) application for districts to complete in early 2010.

http://stateaid.nysed.gov.45

Additional Information on Supplemental Education Stabilization Funds

The supplemental ESF application will require districts to detail their proposed purposes and budgets for the supplemental funds.

Allowable and non-allowable expenses for the SDRAR will be the same as for other Education Stabilization Funds.

Information can be found at: http://usny.nysed.gov/arra/ NYSED will review and approve supplemental ESF applications and

districts will be authorized to spend funds between July 1, 2009 –June 30, 2010.

Districts should account for supplemental funds and other ESF funds together.

Districts must account for ESF funds separately and follow administrative requirements of the Office of Management and Budget Circular (OMB Circular A-87) and Federal Education Department General Administrative Regulations (EDGAR). 46

Executive Budget Recommendations for 2010-11 Continue the 2009-10 Mid-Year DRP reductions: a $1.4 billion, 5 percent, cut to state

aid to school districts

The 2010-11 cut to State Aid to school districts includes a partial restoration of $726 million in Recovery Act funds.

Eliminate aid increases resulting from data submissions following Executive Budget. Aid limited to amount generated by data used for district estimates accompanying Executive budget. Subsequent data submissions would not increase aid.

Limit growth of county costs for Preschool Special Education by making districts responsible for any year-to-year growth in county costs exceeding 2%.

Consider wealth as a factor in reimbursing districts for Summer School Special Education Program costs.

Limit payments with 2010-11 appropriation for Summer School Special Education Program for obligations prior to the 2009-10 school year to $50.0 million.

Apply same requirements for regulatory adoption procedures to NYSED that apply to other state agencies, including local impact, cost-benefit analysis and identify funding sources for any new regulations.

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ARRA Funding in 2010-11The Executive Proposal recommends appropriation authority for the following:

PROGRAM ARRA APPROPRIATION

Support of Elementary and Secondary Education $843,000,000

Preschool Special Education Program $194,000,000

Math and Science High Schools $1,382,000

Teacher Mentor Intern Program $2,000,000

Say Yes to Education Program $350,000

Race to the Top* $750,000,000

Teacher Incentive Fund* $20,000,000

Statewide Data Systems Grant* $10,000,000

Title I Part A Grants to School Districts $454,000,000

Title I School Improvement Grants $135,000,000

Homeless $1,700,000

Title II-D Technology $28,000,000

IDEA $398,000,000

Vocational Rehabilitation $15,000,000

Educational TV and Radio $5,587,000

TOTAL $2,858,019,000

* Competitive 48


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8. ARRA Monitoring Plan for New York State

• Desk audits of applications and quarterly reports

• On-site monitoring of Education Stabilization Funds, Cafeteria grants and programs funded with Other Government Services Funds

• On-site audits of ARRA ESF, ARRA Title I and ARRA IDEA

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ESF ARRA Monitoring• Monitoring—to verify that funds are spent as

intended and to receive feedback on SED data collection and communication– 12 districts visited selected randomly or for reporting anomalies– Collaborated with ARRA audits– Draft and final reports in process– Allowable costs reviewed– Job calculations reviewed– Supporting documentation reviewed

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ESF Monitoring Findings• Some districts did not recalculate jobs retained or created each

quarter

• Some districts misunderstood the revised guidance to report jobs directly funded during the quarter as meaning that once jobs are reported they didn’t need to be reported in subsequent quarters.

• Some districts had discrepancies between FTE’s reported on the ARRA Reporting System and FTE data on personnel records.

• District errors in incorrectly coding journal entries were identified and resolved.

• Some districts spent large amounts of ESF for contracts with vendors but reported no jobs saved or created by vendors

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Topics1. Legislation and Appropriations2. ARRA Quarterly Reporting3. Requesting Payment4. Accounting 5. Allowable Expenses 6. Education Stabilization Funds7. State Legislation and Recommendations8. ARRA Monitoring 9. ARRA Audits10.Non-compliance11.Common Misunderstandings12.Resources

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OAS District Selection for Audit• Used Existing Data From

– Annual Independent Audits– Single audit findings– OSC audit findings– Any other audits

• Identified 68 At Risk Districts• Plan to audit 30 by June 30, 2011

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Risk Assessment of Financial Factors

• Selection based on quantified risk assessment approach- Level of Title 1 and IDEA funding- Amount of 2006-07 and 2007-08 unreserved-

undesignated fund balance- ARRA funds as a percent of 2007-08 budget- 2007-08 unreserved-undesignated fund balance as a

percent of the following year’s adopted budget

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Risk Assessment of Financial Factors

- External auditor’s qualified opinion- Deficiencies or material weaknesses in internal

controls for 2006-07 or 2007-08- Timeliness of financial statement submission- Timeliness of A-133, OSC, federal audit, and

OAS audit corrective action plans- Number of audit findings by type

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OAS Audit Objectives

• Verify the allowability and accuracy of amounts expended to-date (for FS-25) or amounts reported for each expense code (FS-10F)

• Verify the appropriateness of any requests for additional funding (FS-25)

• Determine if the District has sufficient control systems in place to administer ARRA funds

• Assess compliance with pertinent federal requirements for the use of federal funds

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OAS Typical Findings• Allowability and accuracy of reported

expenditures- Some were reporting anticipated costs for the next

month for ESF- Some costs claimed were not approved

• Financial control system– Some districts were not accounting for ESF

separately in the general fund

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• Compliance with federal grant requirements– No time and effort certifications – When paid from multiple sources

• Not accounting for the full efforts of the employee• Not certifying at least monthly to coincide with payroll

• Not signed by the employee

• Not reflected after the fact activities

• Section 1512 reporting– Incorrect number of FTE’s reported for jobs created/retained

• Cash management– Lacking procedures to minimize time elapsing between receipt

and disbursement of funds

OAS Typical Findings (Cont’d)

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Topics1. Legislation and Appropriations2. ARRA Quarterly Reporting3. Requesting Payment4. Accounting 5. Allowable Expenses 6. Education Stabilization Funds7. State Legislation and Recommendations8. ARRA Monitoring 9. Non-compliance10.Common Misunderstandings11.Resources

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9. ARRA Non-Compliance• Make the reporting task easy by streamlining reporting

retrieving many data elements from available databases and thus reducing the burden on sub-recipients;

• Provide good information and training on ARRA reporting in order to win compliance with reporting requirements; and

• Continue to watch for noncompliance and take steps as appropriate on case-by-case basis.

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10. Common Misunderstandings• True: Sub-recipients submit requests for payments

through a payment office (Grants Finance in most cases)– False: Quarterly reporting is a request for payment

• True: a Full-time employee is 1.0 FTE per quarter– False: A full-time employee is .25 FTE per quarter

• True: Job creation refers to jobs created with ARRA funds compared with school year 2008-09. A job created and funded throughout the year remains a job created.– False: That a job created in one quarter is a job saved in the

next 63

Common Misunderstandings• True: ARRA funds appropriated for school year 2009-10

must be obligated by June 30, 2010 and expended by September 30, 2010 (without legislative change)– False: Supplemental ESF funds can be used next year

• True: Quarterly reports are due at the end of each quarter: 3/31, 6/30, 9/30, 12/31. This is when quarterly reports are due for each and every ARRA grant (even if there are no changes).– False: Not knowing when the report is due!

• Fact: Regular updates are available at http://usny.nysed.gov/arra– False: Forgetting to check the ARRA website

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11. Resources• www.ed.gov/recovery/• www.ed.gov/policy/gen/leg/recovery/index.html• usny.nysed.gov/arra/• http://stateaid.nysed.gov

Email your reporting questions to NYSED:[email protected]@mail.nysed.gov

Grants Finance Questions to: [email protected]

E-mails for Federal guidance:SFSF: [email protected]: [email protected] I: [email protected] of the Inspector General hotline: [email protected] General: [email protected]

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Use of all ARRA Funds Must Comply with Federal Guidance

Saving and Creating Jobs and Reforming Education: An Overview

http://www.ed.gov/policy/gen/leg/recovery/implementation.html

www.recovery.gov

Federal ARRA Legislation:

http://frwebgate.access.gpo.gov/cgi-bin/getdoc.cgi?dbname=111_cong_bills&docid=f:h1enr.pdf

OMB Circular A-87 are the cost principles that are applicable for school districts.

http://www.whitehouse.gov/omb/rewrite/circulars/a087/a87_2004.html

Office of Management and Budget: EDGAR

http://www.ed.gov/policy/fund/reg/edgarReg/edgar.html

ARRA Federal Reporting

www.federalreporting.gov

Description of ARRA Programs Funded Through NYSED

Funded Program Name Project Description4410 Reimbursement to Counties for Preschool Students with Disabilities

Provides funding to counties for preschool special education services required by Section 4410 of New York State Education Law

Additional Aid for CUNY Community Colleges Provides funding to community colleges for programs that support job training.Additional Aid for SUNY Community Colleges Provides funding to community colleges for programs that support job training.Aid for CUNY Community Colleges Provides funding to community colleges for programs that support job training.Aid for SUNY Community Colleges Provides funding to community colleges for programs that support job training.BTOP Public Computer Centers Grant Program Provides funding to expand public access computing to the unserved and underserved in 41 upstate New York counties using 30 existing

public libraries and five E-Mobile teaching units, through acquisition of teleconferencing services, computer hardware and software that serves people with disabilities and provides online job resource tools.

Education for Homeless Children and Youth Provides funding to ensure that each homeless child and youth has equal access to the same free, appropriate public education, including a public preschool education, as other children and youth.

Education Stabilization Fund - Reporting For the support of public elementary, secondary, and post secondary education and, as, applicable early childhood education programs and services.

Foreclosure Prevention Program These awards provide outreach, education and financial counseling to vulnerable homeowners with subprime mortgages.Grants to States for the Education of Children with Disabilities

Provides funding for special education and related services to children with disabilities in accordance with Part B of the IDEA.

HESC Provides additional funding for Tuition Assistance Program awards through the Higher Education Service Corporation.

Preschool Grants for Children with Disabilities Provides funding for related services for children with disabilities age 3 through 5 years.Roosevelt Special Academic Improvement Grant Provides for the support of, and to improve learning for students not meeting NYS Academic Achievement Standards.

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Description of ARRA Programs Funded Through NYSED (Continued)

Funded Program Name Project DescriptionSay Yes to Education Provides support, including the promise of free or partial college tuition for income-eligible students K-12 and offers social work intervention

and extended learning opportunities to ensure high school graduation.State Child Nutrition Programs - Recovery Act Provides funds to assist in the purchase of equipment for School Food Authorities (SFAs) participating in the National School Lunch Program

through a competitive grant process. Priority was given to SFAs for equipment in schools in which at least 50 percent of the students were eligible for free or reduced-priced meals.

State Fiscal Stabilization Fund - Government Services Fund

New York State used the ARRA State Fiscal Stabilization Fund for Other Government Services to stabilize the New York State budget by restoring funding for a number of educational services and one foreclosure prevention service. These programs include: Teacher Computer Training and Resource Centers, the Mentor-Teacher Internship Program, grants to SUNY and CUNY to keep tuition low at community colleges, a grant to Higher Education Services Corp to provide Tuition Assistance Program payments for low-income full-time students, Educational Television and Radio grants to public broadcasting stations, a grant for Math and Science High Schools to develop state-of-the-art programs, an Academic Improvement Grant to the Roosevelt UFSD, a Say Yes to Education grant to dramatically increase high school achievement and graduation rates for inner-city youth in the Syracuse City School District, and the Foreclosure Prevention Program to provide support to individuals threatened by mortgage foreclosure.

State Independent Living Services, Recovery Act Provides funding for Independent Living Centers (ILCs) to provide an array of services that assist New Yorkers with disabilities to live integrated and self-directed lives.

Teacher Mentor Intern Program Provides mentoring to beginning teachers by experienced teachers in a suportive environment. Research has documented the benefits of participation in quality mentoring programs for both new and experienced teachers.

Teacher Resources and Computer Training Centers Provides funding to support Teacher Resources & Computer Training Centers to provide opportunities for teachers to share their expertise, upgrade their skills, and develop local support systems that enable them to increase their effectiveness in the classroom.

Title I School Improvement Grants Provide support to eligible schools that demonstrate the greatest need for the funds and the strongest commitment to use the funds to raise substantially the achievement of their students to enable those schools to make adequate yearly progress.

Title I, Part A and D-- Improving Basic Programs Operated by Local Educational Agencies

Provides funding for supplemental education services for economically disadvantage school-age youth.

Title II, Part D -- Enhancing Education Through Technology

Provides funding for a competitive grant program for local educational agencies to improve student academic achievement through innovative use and effective integration of new and emerging technology with teacher training, curriculum development, and successful research-based instructional methods in elementary and secondary schools.

Vocational Rehabilitation Services to States, Recovery Act

Provides funding for supported employment intensive services. These services are contracted with vendors as part of a statewide program of vocational rehabilitation that is an integral part of the statewide workforce investment system to prepare and engage individuals in gainful employment.

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Documents

1 Requirements for American Recovery and Reinvestment Act Funds Administered by NYSED Deborah H. Cunningham New York State Education Department Educational