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
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
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)
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 30th – unless LEA
requests “carryover “
“TRANSFERABILITY”
of Funds
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
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.
TRANSFERABILITY OF FUNDS
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
** 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
LEAs Must do the Following in eGrants
when Transferring Program Funds:

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.
Consolidated Menu Screen in eGrants
Transferability
Worksheet link
is located at
bottom of
Consolidated
Menu Screen.
Transferability Worksheet in eGrants
This row
shows LEA’s
Federal
Allocations
This row
hows amount
available for
Transferability
Carryover
and
Carryover Waivers
Carryover
LEAs MUST request carryover if entire
program allocation will not be expended
by project end date.
i.e. If 100% of 2010-11 program allocation will
not be expended by September 30, 2011
“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)
Carryover Link/Section in eGrants
Carryover
Section in
Title I project
menu screen
LEA enters carryover amount in project’s “Carryover section” in eGrants
Carryover Section in eGrants
Indicate if your
LEA wishes to:
Enter bullet if
you wish to
carryover funds
- Redistribute
funds to all
Title I schools
Enter carryover
amount
OR
- Keep funds in
Home Building
**Be sure to hit the
Save As Completed
button
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
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
**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
Carryover Waivers
**May Only be used Once every 3-yr cycle
3-Year Waiver Cycles:
2007-2008
2008-2009
2009-2010
2010-2011
2011-2012
2012-2013
2013-2014
2014-2015
2015-2016
CURRENT 3-YEAR CYCLE
IMPORTANT:

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)
AMENDMENTS
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
Reasons for Amendments

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
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
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
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
For projects other than Title I:
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 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

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 new institutions)
(ONLY if serving NPs)
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
Budget Revisions
Budget Revisions
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”
Budget Revision
required if any
function code total
increased MORE
than 20% from the
last approved
budget.
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
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
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
Budget Revisions
**This is the
Consolidated
Menu Screen
in eGrants
Click on Create a
Revision for One
or More Grants
Budget Revisions
* Place a
checkmark
in program
box you
need to do
budget
revision for
**Then hit
Create
Revision
button
Budget Revisions
*** PLEASE NOTE ***
After completing a Budget Revision in your
Consolidated Application:
You must hit 2 Submit Buttons:
- 1st
one resubmits the project
- 2nd one resubmits the consolidated app.
(2nd button is located on consolidated menu screen)
**Budget Revision will not show up as submitted
(in eGrants) unless both buttons are hit.
Budget Revisions
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)
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
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
FINAL EXPENDITURE REPORTS
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
Final Expenditure Reports
 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
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)
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
Title I ARRA FERs

Log into eGrants
On the Main Menu Screen you will see:
Federal Programs Electronic Applications - Main Menu
ABC SD
Welcome … You have access to the following sections:
• Consolidated Application
Click on View Previous Years Projects
• LEA Administration Functions
• View Previous Years Projects
• Title III
• Title III Data Collection for 2010-2011
• Final Expenditure Reports
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
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)

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
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.
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.
QUARTERLY REPORTS
Quarterly Reports /Reconciliation
of Cash on Hand

Due 10th 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
QUARTERLY REPORT
CONTACT:
For questions regarding your
Quarterly Report, contact:
COMPTROLLER’S OFFICE
(717) 425-6797
SINGLE AUDIT FINDINGS
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.
Due Dates

Consolidated Application


Consolidated Amendments


30 days after project funds are expended, but NLT 9/30
Comparability Report & Assurances


6 weeks after notification to LEA that amendment was
created
Final Expenditure Reports


September 30th
November 15th of each year
Quarterly Reports

10th working day of each quarter: Jan, April, July, Oct.
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
DFP Administrative Technicians
Contact Information:

Barb Kuhn: 717-783-6901 bkuhn@state.pa.us
IU’s: 12, 13, 15, 22, 23, 25

Tracy Rapisarda: 717-787-7117 trapisarda@state.pa.us
IU’s: 10, 14, 17, 18, 19, 20, 21, 29, N & D

Daniella Care: 717-787-8631 dacare@state.pa.us
IU’s: 4, 5, 6, 7, 9, 24, 27, 28

Yvonne Cobb: 717-783-6907 ycobb@state.pa.us
IU’s: 1, 3, 8, 11, 16

Kelly Iorfida: 717-783-6534 kiorfida@state.pa.us
IU’s: 2, 26