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ARRA Update:ARRA Update:FY2010 Education Stabilization &FY2010 Education Stabilization &
Section 1512 Reporting Section 1512 Reporting
RequirementsRequirements
MSBO Finance Services WorkshopMSBO Finance Services Workshop
September 18, 2009September 18, 2009
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Topics to be covered
ARRA Overview for FY2010
Education Stabilization for FY2010
ARRA Reporting Requirements Section 1512 Reporting Program Performance Reporting Final Expenditure Reporting Financial Information Database
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ARRA Comes in Two Large ARRA Comes in Two Large SectionsSections
Direct EducationDirect Education Title I, Part ATitle I, Part A Title I, Part A School ImprovementTitle I, Part A School Improvement Title I, Part DTitle I, Part D Title II, Part D Educational TechnologyTitle II, Part D Educational Technology Title X, Part C HomelessTitle X, Part C Homeless IDEA Special EducationIDEA Special Education School Meal Equipment AssistanceSchool Meal Equipment Assistance Temporary Emergency Food Assistance ProgramTemporary Emergency Food Assistance Program OtherOther
State Fiscal StabilizationState Fiscal Stabilization
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State Fiscal Stabilization Fund
Governors
(1)State Incentive & Grants (Race to the Top)
(2) Investing in Innovation
CompetitiveFormula
Elementary & Secondary Education
Institutes of Higher
Education
Public Safety and Other
State Services
The Secretary$5B
81.8% 18.2%
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Education Stabilization Fund FY2009
$600 million appropriated by Legislature
Districts submitted applications to MDE
District applications approved
Awards made to eligible applicants
Districts request/drawdown funds
Funds used to restore State Aid cut
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Education StabilizationFY2010 Process
State submits application to USED for SFSF Part II
USED awards remaining allocation to State ($429,781,767)
Remaining Part I award: $272,587,225 FY2010 State Budget Negotiations
Determine State Aid for FY2010 Determine available Part I and Part II amount of
ES funds available to restore cuts
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Education Stabilization FY2010 Process
FY2010 State Aid determined SFSF Funds appropriated to offset cuts Partial Allocations from remaining Phase I funds
Determined Full allocation depend on Phase II approval by
Feds Announcement of allocations
Depends on Superintendent approval Partial awards made to all eligible applicants District/IHE request/drawdown funds
Reimbursement basis only
NOTE: No new application required
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Expectations for FY2010Expectations for FY2010
October State Aid payment will be 1/11October State Aid payment will be 1/11thth of of State Aid amountState Aid amount
Available Part I ES funds will be approved Available Part I ES funds will be approved in October (~1/3 of FY2010 allocation)in October (~1/3 of FY2010 allocation)
State Aid payments will not be consistent State Aid payments will not be consistent for FY2010for FY2010
Section 22b funds onlySection 22b funds only ES approvals will be increased when Part II ES approvals will be increased when Part II
award made to State award made to State
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Potentially Eligible Agencies
Local Educational Agencies
Public School Academies
Institutes of Higher Education IHE’s will get ES funds in FY2010
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ES Application Not Required
Applications submitted in June/July 2009 can be amended
Update contacts or statement on district use of funds in FY2010 How funds helped to create or save jobs How district intends to advance essential reform
Re-submission by Authorized Official (level 5)
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Amending the ESF Application
Districts may update the statement of use for FY2010Main contacts can also be updatedNot required
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The ARRA Application
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Things to Think About
It is strongly advised to read the SFSF guidance
Think/plan/act for stabilization and innovation
Four core reform assurances Plan for sustainability beyond September
30, 2011 Detailed accountability, tracking,
transparency & monitoring
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What is different in FY2010?
Federal funds can be drawn on a reimbursement basis only
FY2009 awards made AFTER the school year ended, so reimbursement basis was easy
FY2010 awards will be made starting October: recipients required to ensure they comply with all Federal guidance
Draw funds only for allowable expenditures
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Allowable Use of Funds
Consistent with overall intent and goals of ARRA
Short-term investments…long-term benefits
Any activity authorized under ESEA (including Impact Aid), IDEA, Adult and Family Literacy Act, & Perkins Career and Tech Education Act, or for modernization, renovation or repair
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Prohibited Use of Funds Payment of maintenance costs Stadiums or other facilities used for
athletics/exhibitions where admission is charged
Purchase or upgrades of vehicles Improvement of facilities, e.g., central office
administration, operations or transportation Modernization, renovation or repair
inconsistent with State law Construction of aquariums, zoo operations,
golf courses, swimming pools Restoring a “rainy day” fund
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ARRA Reporting
Section 1512 Reporting
Program Performance Reporting
Final Expenditure Reporting
Financial Information Database
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Accountability and TransparencyAccountability and Transparency
Expect reports to be posted on websites Expect reports to be posted on websites (federal and/or state)(federal and/or state)
Keep separate accounting ledgers for Keep separate accounting ledgers for ARRA fundsARRA funds
Expect to be monitoredExpect to be monitored
Expect quarterly or more frequent Expect quarterly or more frequent reporting with quick turn around timelinesreporting with quick turn around timelines
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Section 1512 Reporting Separate from program specific reporting and
final expenditure reporting Quarterly reporting for each ARRA grant award Extensive guidance from Feds MDE is responsible to submit report 10 days after
each quarter MDE will build majority of report from existing
systems Some required information is not known MDE will use MEGS to ask for quarterly updates
from districts: How many jobs were created or retained Description of type of jobs created/retained Vendor information on any vendors contracted using
ARRA funds Infrastructure expenditures
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Section 1512 Report
Report will be available in MEGS Level 5’s can initiate
District will access single report that will include all ARRA grant awards Report separately on each grant award
All recipients must submit report every quarter Continuation of funding contingent on report submission Districts required to have DUNS number entered in EEM Districts are required to register in the Central Contractor Registry
(CCR) and indicate they have registered in the EEM. First Section 1512 report iteration due October 5, 2009 Report available in MEGS week of September 21
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Program Reporting
Grant Specific Reporting
Guidance will come from Program Offices
Traditionally, this is end of grant reporting
Interim reports may be required
Districts will be contacted when specifics are known
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Final Expenditure ReportingFinal Expenditure Reporting
FER reporting done in CMSFER reporting done in CMS Complete when funds drawn or at end of Complete when funds drawn or at end of
grant period whichever comes firstgrant period whichever comes first Normal MEGS-CMS interactionNormal MEGS-CMS interaction
Latest approved budget pulled inLatest approved budget pulled in ES grants do not have a budgetES grants do not have a budget
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Reporting Final Expenditures
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Financial Information Database Financial Information Database (FID)(FID)
ARRA grants will be included in the annual ARRA grants will be included in the annual FID Reporting requirements have not been totally Reporting requirements have not been totally
resolved resolved Districts may be required to utilize the State Code Districts may be required to utilize the State Code
dimension of the accounting structure when dimension of the accounting structure when reporting to the 2009-10 FIDreporting to the 2009-10 FID
Standard “State Codes” are available in the Standard “State Codes” are available in the Michigan Public School Accounting ManualMichigan Public School Accounting Manual, , Appendix, Pages 49-58 Appendix, Pages 49-58 http://www.michigan.gov/mde/0,1607,7-140-6530_6605-21321--,00.html
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Questions?Questions?
Federal Cash Draw, Accounting, and ReportingFederal Cash Draw, Accounting, and Reporting Craig Thurman 517-373-2810 Craig Thurman 517-373-2810
[email protected]@michigan.gov
Education Stabilization FundsEducation Stabilization FundsLouis Burgess 517-373-1806 Louis Burgess 517-373-1806 [email protected]
Section 1512 ReportingSection 1512 ReportingJill BradshawJill Bradshaw [email protected]@michigan.gov