Funding and Data Reporting

Career and Technical Education Career and Technical Education Funding Funding

Data Reporting Data Reporting

Career and Technical Education New Directors’ MeetingCareer and Technical Education New Directors’ Meeting TDCTE Fall 2006TDCTE Fall 2006

October 26-27, 2006October 26-27, 2006Holiday Inn, Brentwood TNHoliday Inn, Brentwood TN

Financial ReportingFinancial Reporting

Understand your responsibilities as fiscal Understand your responsibilities as fiscal managermanager

Understand applicable regulationsUnderstand applicable regulations Understand what you can and cannot spend Understand what you can and cannot spend

with your Perkins funds with your Perkins funds Build a database for resourcesBuild a database for resources

Manage the day to day operations of the career and technical Manage the day to day operations of the career and technical education programeducation program

Evaluate program and staffEvaluate program and staff Maintain records and proper procurement and accounting of Maintain records and proper procurement and accounting of

all expenditures - local-state-federalall expenditures - local-state-federal Maintain adequate inventory of equipmentMaintain adequate inventory of equipment Prepare the local improvement plan Prepare the local improvement plan Interpret laws and rules - ADA, Section 504, Perkins, OCR, Interpret laws and rules - ADA, Section 504, Perkins, OCR, Nontraditional, Tech Prep, Labor standards, Program Nontraditional, Tech Prep, Labor standards, Program

standards/competenciesstandards/competencies Comply with required reporting requirements and timelines.Comply with required reporting requirements and timelines. Interpret data and provide data analysisInterpret data and provide data analysis

Other duties as assigned!!!! Other duties as assigned!!!!

Fiscal and Records ManagementFiscal and Records Management

Applicable RegulationsApplicable Regulations

Provisions relating to Financial Management can Provisions relating to Financial Management can be found in the Education Department General be found in the Education Department General Administrative Regulations (EDGAR) at 34 CFR Administrative Regulations (EDGAR) at 34 CFR 80.23 and 34 CFR 80.4180.23 and 34 CFR 80.41

OMB Circular A-87 Cost Principles for State, OMB Circular A-87 Cost Principles for State, Local and Indian Tribal GovernmentsLocal and Indian Tribal Governments

Local system financial reporting - Internal School Local system financial reporting - Internal School Uniform Accounting Manuel (A-133)Uniform Accounting Manuel (A-133)

Understanding Funding SourcesUnderstanding Funding Sources

BEP fundingBEP funding Local fundingLocal funding Federal fundingFederal funding

EDGAR 80.40EDGAR 80.40

SEA responsible for managing day to day SEA responsible for managing day to day operations of sub grant support activitiesoperations of sub grant support activities

SEA legally responsible for sub grant SEA legally responsible for sub grant expendituresexpenditures

SEA must monitor sub grantees to assure SEA must monitor sub grantees to assure compliance with applicable federal compliance with applicable federal requirements and performance goals being requirements and performance goals being achieved - program - function - activityachieved - program - function - activity

MonitoringMonitoring

Informing sub grantees of compliance Informing sub grantees of compliance requirementsrequirements

Reviewing grantee financial and Reviewing grantee financial and performance reportsperformance reports

Performing site visitsPerforming site visits

SupplantingSupplanting

Leads to presumptionsLeads to presumptions Lack of understandingLack of understanding Confusion with other requirementsConfusion with other requirements

Required by law to not supplantRequired by law to not supplant Prior year expendituresPrior year expenditures

EDGAR Trouble SpotsEDGAR Trouble Spots

76.707 Date of Obligation76.707 Date of Obligation 76.730 Records76.730 Records 80.24 Cost Sharing80.24 Cost Sharing 80.22 Allowable Costs80.22 Allowable Costs 80.36 Procurements80.36 Procurements 80.42 Retention of Records80.42 Retention of Records 80.32 Management and disposition of 80.32 Management and disposition of

equipmentequipment

BASIC Cost GuidelinesBASIC Cost Guidelines

Necessary and ReasonableNecessary and Reasonable Allocable to the Federal Grant Award-Allocable to the Federal Grant Award-

Required and Permissive usesRequired and Permissive uses Authorized or Not Prohibited by state or Authorized or Not Prohibited by state or

local lawlocal law Conforms to the limitations of A87-A-21Conforms to the limitations of A87-A-21 Consistent with Federal Policies and Consistent with Federal Policies and

Regulations that applyRegulations that apply

Local Level Audit FindingsLocal Level Audit Findings

Using Perkins funds to cover non-Perkins Using Perkins funds to cover non-Perkins costs-supplies, equipment, etc.costs-supplies, equipment, etc.

Using Perkins equipment by other Using Perkins equipment by other programs at the expense of CTE programsprograms at the expense of CTE programs

Property managementProperty management Salary and ERE costs not supported by time Salary and ERE costs not supported by time

records, actual duties, or PDQsrecords, actual duties, or PDQs Failing to follow accounting and Failing to follow accounting and

procurement rulesprocurement rules

Local Level Audit FindingsLocal Level Audit Findings

Disallowed improvements to real Disallowed improvements to real propertyproperty

Cash management reportingCash management reporting Reasonable, “allowable” costsReasonable, “allowable” costs Expenditures that do not appear to be Expenditures that do not appear to be

supported by the recipient’s approved supported by the recipient’s approved local planlocal plan

Compliance with state and local lawsCompliance with state and local laws

Can I use my $$$? Places to LookCan I use my $$$? Places to Look

Section 135 of Perkins (local Uses of Funds)Section 135 of Perkins (local Uses of Funds) Review your local plan and budgetReview your local plan and budget Ask your local field service center Ask your local field service center

consultantconsultant Look at OMB Circular A-87Look at OMB Circular A-87 Ask the question be referred to the TNDOE Ask the question be referred to the TNDOE

or OVAEor OVAE

Section 135Section 135

Grant Recipients have---Grant Recipients have--- Required Uses of FundRequired Uses of Fund Permissive Uses of FundsPermissive Uses of Funds

This is the first place to look when answering the This is the first place to look when answering the question: “Can I use my $$$ for?”question: “Can I use my $$$ for?”

Eight (8) Required Uses - Once you have met the Eight (8) Required Uses - Once you have met the required uses, then you may use Perkins funds required uses, then you may use Perkins funds for the fifteen (15) Permissive Usesfor the fifteen (15) Permissive Uses

Allocable CostsAllocable Costs

Costs are allocable to the grant if the Costs are allocable to the grant if the goods and services involved are goods and services involved are chargeable to the cost objective in chargeable to the cost objective in accord with the benefits received---accord with the benefits received---

Benefit to the CTE ProgramBenefit to the CTE Program

ObligationsObligations

Acquisition of Property - Acquisition of Property - date of binding written commitmentdate of binding written commitment Personal Services by employee - Personal Services by employee - when services are performed when services are performed Personal Service by Contractor - Personal Service by Contractor - date of binding written commitmentdate of binding written commitment Travel - when travel is takenTravel - when travel is taken

Retention of RecordsRetention of Records

Statue of Limitations (ED) 5 yearsStatue of Limitations (ED) 5 years Keep all records for 5 YearsKeep all records for 5 Years Separate records and recordkeeping by Separate records and recordkeeping by

state, local and federalstate, local and federal

EquipmentEquipment

Title rests with the GranteeTitle rests with the Grantee When no longer needed, equipment may be When no longer needed, equipment may be

used in other activities currently or used in other activities currently or previous supported by Federal fundsprevious supported by Federal funds

Federal definition of equipment is that Federal definition of equipment is that costing $5000.00costing $5000.00

Local systems might have a different Local systems might have a different definitiondefinition

Equipment Management and Equipment Management and DispositionDisposition

Reference 34 CFR 80.32 (d) and (e)Reference 34 CFR 80.32 (d) and (e) Procurement - Bidding process - No sole Procurement - Bidding process - No sole

sourcesource Property Records maintained and separateProperty Records maintained and separate Disposition - items of equipment with a Disposition - items of equipment with a

current per-unit fair market value of less current per-unit fair market value of less that $5000 may be retained, sold or that $5000 may be retained, sold or otherwise disposed of with no further otherwise disposed of with no further obligationobligation

Education General Department Administrative Regulations (EDGAR) - Education General Department Administrative Regulations (EDGAR) - http://www.ed.gov/policy/fund/reg/edgarReg/edgar.htmlhttp://www.ed.gov/policy/fund/reg/edgarReg/edgar.html

OMB CircularsOMB Circulars http://www.whitehouse.gov/omb/circulars/http://www.whitehouse.gov/omb/circulars/

The Carl D. Perkins Vocational Technical Education Act of 1998The Carl D. Perkins Vocational Technical Education Act of 1998 http://www.ed.gov/offices/OVAE/CTE/legis.htmlhttp://www.ed.gov/offices/OVAE/CTE/legis.html The Carl D. Perkins Vocational Technical Education Improvement Act of 2006The Carl D. Perkins Vocational Technical Education Improvement Act of 2006

http://www.rules.house.gov/109_2nd/text/s250/s250_conf_rept.pdfhttp://www.rules.house.gov/109_2nd/text/s250/s250_conf_rept.pdf

Circular A-133 compliance SupplementCircular A-133 compliance Supplement http://www.whitehouse.gov/omb/circulars/a133_compliance/06/06toc.htmlhttp://www.whitehouse.gov/omb/circulars/a133_compliance/06/06toc.html

Other resources:Other resources: Tennessee Code Annotated and supplement (TCA)Tennessee Code Annotated and supplement (TCA) Internal School Uniform Accounting Policy ManuelInternal School Uniform Accounting Policy Manuel ed.gov - OVAE homepageed.gov - OVAE homepage TNDOE homepage - TNDOE homepage - http://www.tennessee.gov/education/http://www.tennessee.gov/education/

CTE LinkCTE Link - http://www.tennessee.gov/education/cte/ - http://www.tennessee.gov/education/cte/

Support andSupport and Resources for Directors Resources for Directors

Questions?Questions?

We hope this was helpfulWe hope this was helpful

My Advice—When in doubt don’t’!My Advice—When in doubt don’t’!

Data ReportingData Reporting

Why does CTE want to improve Data Quality?Why does CTE want to improve Data Quality?

Legal ReasonsLegal Reasons Perkins Requirements:Perkins Requirements: Section 122(c)(20) Accurate, reliable and Section 122(c)(20) Accurate, reliable and

timely timely Consolidated Annual Report:Consolidated Annual Report: Section II c “attest to the state’s data Section II c “attest to the state’s data

quality”quality” OMB Circular A-133 and A 87: OMB Circular A-133 and A 87:

Require review of enrollment reportingRequire review of enrollment reporting EDGAR 34 CFR 80.4:EDGAR 34 CFR 80.4: Monitoring to assure complianceMonitoring to assure compliance


Research ReasonsResearch Reasons

Good research practice requires that data be Good research practice requires that data be verified to assure:verified to assure:

conformance to operational definitions conformance to operational definitions accuracy of reported valuesaccuracy of reported values cleanliness of data to improve the quality of cleanliness of data to improve the quality of

information and reduce errorsinformation and reduce errors local system receipt of statewide and local local system receipt of statewide and local

data analysis in a more timely manner for data analysis in a more timely manner for program improvement planningprogram improvement planning

compliance with OVAE conditions for State compliance with OVAE conditions for State Plan approvalPlan approval


““OUR OWN” ReasonsOUR OWN” Reasons The truth number reveals the fact The truth number reveals the fact

CTE courses providedCTE courses provided Student enrollmentStudent enrollment Concentrator’s reportConcentrator’s report Follow-up reportFollow-up report Non-Attainment reportNon-Attainment report

Improve students’ academic achievement Improve students’ academic achievement and professional skillsand professional skills

Retain high quality CTE programsRetain high quality CTE programs Better prepare CTE students for further Better prepare CTE students for further

study and future careerstudy and future career Align with the curriculum goalsAlign with the curriculum goals

TN Data Reporting SystemTN Data Reporting System

II. . Up to FY 2003 - paperUp to FY 2003 - paper MIS , Management InformationMIS , Management Information SystemSystem II. FY 2004 - upload/downloadII. FY 2004 - upload/download TIGER (TN-TIGER)TIGER (TN-TIGER)III. FY 2005 - web based on-lineIII. FY 2005 - web based on-line eTIGER (EIS-TIGER)eTIGER (EIS-TIGER)

Tennessee Career-Technical Tennessee Career-Technical Data Reporting SystemData Reporting System


DataData MISMIS eTIGEReTIGER 2006-20072006-2007

EnrollmentEnrollment Scan bubble Scan bubble sheets sent by sheets sent by LEAsLEAs

Pre-populate Pre-populate from EIS or from EIS or Upload to Upload to eTIGEReTIGER

Display EIS Display EIS data on data on eTIGEReTIGER

Follow-UpFollow-Up Mail in Mail in Follow-up Follow-up survey result survey result discs to SDE discs to SDE

Send survey list Send survey list to LEA, upload to LEA, upload results or enter results or enter on-line to on-line to eTIGEReTIGER

Display survey Display survey list on list on eTIGER, enter eTIGER, enter results on-line results on-line to eTIGERto eTIGER

Concentrator Concentrator

& & CompetencyCompetency

Mail in discs of Mail in discs of Concentrator Concentrator datadata

Enter on-line to Enter on-line to eTIGER or eTIGER or Upload to Upload to eTIGEReTIGER

Enter on-line Enter on-line to eTIGERto eTIGER

Data CollectingData Collecting


ReportsReports MISMIS eTIGEReTIGER 2006-20072006-2007

Follow-Up Follow-Up ReportReport

LEAs send in LEAs send in data, no reportdata, no report

Generate in Generate in eTIGEReTIGER


Concentrators’ Concentrators’ ReportReport

LEAs send in LEAs send in data, no reportdata, no report



Competency Competency Attainment Attainment ReportsReports

LEAs send in LEAs send in paper reports to paper reports to SDESDE



Perkins ReportPerkins Report SDE mail to SDE mail to LEAsLEAs

Download / on-Download / on-line at web line at web

On-line at webOn-line at web

CTE School CTE School Report CardReport Card

No School No School Report CardReport Card

Online with Online with Perkins ReportPerkins Report

Online with Online with Perkins Perkins ReportReport

CTE ReportsCTE Reports


Future DevelopmentFuture Development EIS and eTIGER merge as one data EIS and eTIGER merge as one data

warehousewarehouse EIS for data collection/editingEIS for data collection/editing Data correction by LEA’s EIS contactsData correction by LEA’s EIS contacts eTIGER mainly for reporting serviceeTIGER mainly for reporting service LEA’s CTE directors & teachers and EIS LEA’s CTE directors & teachers and EIS

contacts, contacts, TOGETHERTOGETHER, assure data quality, assure data quality

CTE School Report CardsCTE School Report Cards

CTE course enrollment informationCTE course enrollment information Program Area informationProgram Area information Comparison of CTE students with secondary High Comparison of CTE students with secondary High

School students within special population groups School students within special population groups and ethnicityand ethnicity

Perkins ReportPerkins Report 1S1: Academic Attainment1S1: Academic Attainment 1S2: Skill Proficiency1S2: Skill Proficiency 2S1: Completion2S1: Completion 3S1: Placement3S1: Placement 4S1: Non-Traditional Participation4S1: Non-Traditional Participation 4S2: Non-Traditional Completion4S2: Non-Traditional Completion

State, System, and School Report CardState, System, and School Report Card

CTE Directors - DutiesCTE Directors - Duties

Data ReportingData Reporting Identify CTE teachers (eTIGER userid & password)Identify CTE teachers (eTIGER userid & password) Assure CTE class data reported/updated to EIS Assure CTE class data reported/updated to EIS Monitor/support CTE teacher reporting to eTIGERMonitor/support CTE teacher reporting to eTIGER Conduct follow-up survey and report to eTIGERConduct follow-up survey and report to eTIGER Approve system wide data Approve system wide data Obtain and review CTE Reports from eTIGERObtain and review CTE Reports from eTIGER Submit suggestions for data reporting systemSubmit suggestions for data reporting system

School Report Card (including Perkins Report)School Report Card (including Perkins Report) Preview School Report Card to ensure the accuracy of Preview School Report Card to ensure the accuracy of

datadata

CTE Directors’ DutiesCTE Directors’ Duties

CTE Directors - Support & ResourcesCTE Directors - Support & Resources

Data ReportingData Reporting Donna Tiesler - eTIGER access (userid and password)Donna Tiesler - eTIGER access (userid and password) Field Dirctors - All CTE related issues Field Dirctors - All CTE related issues Data Reporting Web - Data Reporting Web - http://www.state.tn.us/education/cte/ad/tiger/http://www.state.tn.us/education/cte/ad/tiger/ eTIGER “Help” linkeTIGER “Help” link eTIGER home page - special announcementseTIGER home page - special announcements EIS Web - EIS Web - http://www.tennessee.gov/education/eis/http://www.tennessee.gov/education/eis/ EIS Contacts - EIS Contacts - http://www.tennessee.gov/education/eis/eiscontacts.pdfhttp://www.tennessee.gov/education/eis/eiscontacts.pdf

School Report Card (including Perkins Report)School Report Card (including Perkins Report) Li-Zung Lin - Li-Zung Lin - ( ( [email protected]@state.tn.us ) )

Support and Resources for DirectorsSupport and Resources for Directors

Documents

Funding and Data Reporting