Financial Reporting

1. Career and Technical Education Funding Data Reporting Career and Technical Education New Directors’ MeetingTDCTE Fall 2006October 26-27, 2006Holiday Inn, Brentwood TN

2. Financial Reporting • Understand your responsibilities as fiscal manager • Understand applicable regulations • Understand what you can and cannot spend with your Perkins funds • Build a database for resources

3. Manage the day to day operations of the career and technical education program Evaluate program and staff Maintain records and proper procurement and accounting of all expenditures - local-state-federal Maintain adequate inventory of equipment Prepare the local improvement plan Interpret laws and rules - ADA, Section 504, Perkins, OCR, Nontraditional, Tech Prep, Labor standards, Program standards/competencies Comply with required reporting requirements and timelines. Interpret data and provide data analysis Other duties as assigned!!!! Fiscal and Records Management

4. Applicable Regulations • Provisions relating to Financial Management can be found in the Education Department General Administrative Regulations (EDGAR) at 34 CFR 80.23 and 34 CFR 80.41 • OMB Circular A-87 Cost Principles for State, Local and Indian Tribal Governments • Local system financial reporting - Internal School Uniform Accounting Manuel (A-133)

5. Understanding Funding Sources • BEP funding • Local funding • Federal funding

6. EDGAR 80.40 • SEA responsible for managing day to day operations of sub grant support activities • SEA legally responsible for sub grant expenditures • SEA must monitor sub grantees to assure compliance with applicable federal requirements and performance goals being achieved - program - function - activity

7. Monitoring • Informing sub grantees of compliance requirements • Reviewing grantee financial and performance reports • Performing site visits

8. Supplanting • Leads to presumptions • Lack of understanding • Confusion with other requirements • Required by law to not supplant • Prior year expenditures

9. EDGAR Trouble Spots • 76.707 Date of Obligation • 76.730 Records • 80.24 Cost Sharing • 80.22 Allowable Costs • 80.36 Procurements • 80.42 Retention of Records • 80.32 Management and disposition of equipment

10. BASIC Cost Guidelines • Necessary and Reasonable • Allocable to the Federal Grant Award-Required and Permissive uses • Authorized or Not Prohibited by state or local law • Conforms to the limitations of A87-A-21 • Consistent with Federal Policies and Regulations that apply

11. Local Level Audit Findings • Using Perkins funds to cover non-Perkins costs-supplies, equipment, etc. • Using Perkins equipment by other programs at the expense of CTE programs • Property management • Salary and ERE costs not supported by time records, actual duties, or PDQs • Failing to follow accounting and procurement rules

12. Local Level Audit Findings • Disallowed improvements to real property • Cash management reporting • Reasonable, “allowable” costs • Expenditures that do not appear to be supported by the recipient’s approved local plan • Compliance with state and local laws

13. Can I use my $$$? Places to Look • Section 135 of Perkins (local Uses of Funds) • Review your local plan and budget • Ask your local field service center consultant • Look at OMB Circular A-87 • Ask the question be referred to the TNDOE or OVAE

14. Section 135 Grant Recipients have--- • Required Uses of Fund • Permissive Uses of Funds This is the first place to look when answering the question: “Can I use my $$$ for?” Eight (8) Required Uses - Once you have met the required uses, then you may use Perkins funds for the fifteen (15) Permissive Uses

15. Allocable Costs • Costs are allocable to the grant if the goods and services involved are chargeable to the cost objective in accord with the benefits received--- • Benefit to the CTE Program

16. Obligations • Acquisition of Property - date of binding written commitment • Personal Services by employee - when services are performed • Personal Service by Contractor - date of binding written commitment • Travel - when travel is taken

17. Retention of Records • Statue of Limitations (ED) 5 years • Keep all records for 5 Years • Separate records and recordkeeping by state, local and federal

18. Equipment • Title rests with the Grantee • When no longer needed, equipment may be used in other activities currently or previous supported by Federal funds • Federal definition of equipment is that costing $5000.00 • Local systems might have a different definition

19. Equipment Management and Disposition • Reference 34 CFR 80.32 (d) and (e) • Procurement - Bidding process - No sole source • Property Records maintained and separate • Disposition - items of equipment with a current per-unit fair market value of less that $5000 may be retained, sold or otherwise disposed of with no further obligation

20. Education General Department Administrative Regulations (EDGAR) - http://www.ed.gov/policy/fund/reg/edgarReg/edgar.html OMB Circulars http://www.whitehouse.gov/omb/circulars/ The Carl D. Perkins Vocational Technical Education Act of 1998 http://www.ed.gov/offices/OVAE/CTE/legis.html The Carl D. Perkins Vocational Technical Education Improvement Act of 2006 http://www.rules.house.gov/109_2nd/text/s250/s250_conf_rept.pdf Circular A-133 compliance Supplement http://www.whitehouse.gov/omb/circulars/a133_compliance/06/06toc.html Other resources: Tennessee Code Annotated and supplement (TCA) Internal School Uniform Accounting Policy Manuel ed.gov - OVAE homepage TNDOE homepage - http://www.tennessee.gov/education/ CTE Link - http://www.tennessee.gov/education/cte/ Support and Resources for Directors

21. Questions? • We hope this was helpful • My Advice—When in doubt don’t’!

22. Data Reporting

23. Why does CTE want to improve Data Quality? Legal Reasons Perkins Requirements: Section 122(c)(20) Accurate, reliable and timely Consolidated Annual Report: Section II c “attest to the state’s data quality” OMB Circular A-133 and A 87: Require review of enrollment reporting EDGAR 34 CFR 80.4: Monitoring to assure compliance

24. Why does CTE want to improve Data Quality? Research Reasons Good research practice requires that data be verified to assure: conformance to operational definitions accuracy of reported values cleanliness of data to improve the quality of information and reduce errors local system receipt of statewide and local data analysis in a more timely manner for program improvement planning compliance with OVAE conditions for State Plan approval

25. Why does CTE want to improve Data Quality? “OUR OWN” Reasons The truth number reveals the fact CTE courses provided Student enrollment Concentrator’s report Follow-up report Non-Attainment report Improve students’ academic achievement and professional skills Retain high quality CTE programs Better prepare CTE students for further study and future career Align with the curriculum goals

26. TN Data Reporting System I. Up to FY 2003 - paper MIS , Management Information System II. FY 2004 - upload/download TIGER (TN-TIGER) III. FY 2005 - web based on-line eTIGER (EIS-TIGER) Tennessee Career-Technical Data Reporting System

27. TN Data Reporting System Data Collecting

28. TN Data Reporting System CTE Reports

29. TN Data Reporting System Future Development • EIS and eTIGER merge as one data warehouse • EIS for data collection/editing • Data correction by LEA’s EIS contacts • eTIGER mainly for reporting service • LEA’s CTE directors & teachers and EIS contacts, TOGETHER, assure data quality

30. CTE School Report Cards CTE course enrollment information Program Area information Comparison of CTE students with secondary High School students within special population groups and ethnicity Perkins Report 1S1: Academic Attainment 1S2: Skill Proficiency 2S1: Completion 3S1: Placement 4S1: Non-Traditional Participation 4S2: Non-Traditional Completion State, System, and School Report Card

31. CTE Directors - Duties Data Reporting Identify CTE teachers (eTIGER userid & password) Assure CTE class data reported/updated to EIS Monitor/support CTE teacher reporting to eTIGER Conduct follow-up survey and report to eTIGER Approve system wide data Obtain and review CTE Reports from eTIGER Submit suggestions for data reporting system School Report Card (including Perkins Report) Preview School Report Card to ensure the accuracy of data CTE Directors’ Duties

32. CTE Directors - Support & Resources Data Reporting Donna Tiesler - eTIGER access (userid and password) Field Dirctors - All CTE related issues Data Reporting Web - http://www.state.tn.us/education/cte/ad/tiger/ eTIGER “Help” link eTIGER home page - special announcements EIS Web - http://www.tennessee.gov/education/eis/ EIS Contacts - http://www.tennessee.gov/education/eis/eiscontacts.pdf School Report Card (including Perkins Report) Li-Zung Lin - ( li-zung.lin@state.tn.us ) Support and Resources for Directors