ARRA Reporting and Applications

1. ARRA Reporting and Applications Marilyn Peterson and Ron Mowrey Nebraska Department of Education September 2009

2. Agenda • ARRA Reporting for Section 1512 • Jobs created/saved • Vendors • ARRA Applications • Payments of ARRA Funds • ARRA Title I required per-pupil reporting

3. ARRA Reporting • ARRA Section 1512 Reporting for the Jobs Accountability Act • http://www.nde.state.ne.us/ARRA/FAQ.html • Question and Answers document now posted on the NDE homepage under American Recovery and Reinvestment Act • Updated as new guidance and information provided • Reporting deadlines approaching quickly

4. Initial ARRA Data Reported • Every entity (District, ESU, School Food Authority) that receives ARRA funds must report one-time) their • DUNS number and • Congressional District Number • Needed to set-up the data collection process

5. Section 1512 Reporting • Every entity (District, ESU, School Food Authority) that receives ARRA funds must report for each program every federal calendar quarter : • Jobs created/retained and job descriptions • Vendors paid $25,000 or more in a quarter • DUNS number (if available) or vendor name, and zip code of the headquarters • Payment amount and product/service description

6. What are the ARRA Programs? SFSF or Stabilization Funds School Lunch Equipment Assistance • IDEA • Part C • Part B Section 619 • Part B Section 611 • ESEA • Title I, Parts A and D • Title I, School Improvement • Title II, Part D (Technology) • Homeless Education

7. Title I Cooperative Projects • Districts that assigned their ARRA Title I allocation to an ESU must still do the quarterly report for ARRA Title I • Public reporting of ARRA information at State and national level is by district • ESUs and districts need to work together to ensure the data is accurate

8. Quarterly Reporting • Federal calendar quarters end on: • September 30 and December 30, 2009 • March 31, June 30 , September 30 and December 31, 2010 • March 31, June 30 and September 30, 2011 • Reports are due to Federal Government on the 10th day following the end of each quarter • Reports are due to NDE on the 5th calendar day following the end of each quarter

9. 1st Quarter Reporting • NDE will open the Section 1512 Reports early (as soon as it is available) to assist with the initial reports • Watch the NDE Bulletins for announcement • Consolidated Data Collections • Under Data Collections in the NDE Portal • All entities that must report need to be registered in the NDE Portal • Contact the Helpdesk at nde.helpdesk@nebraska.gov if you need to register in the NDE Portal

10. October Report – Initial • All jobs created or saved since February 17, 2009 • All vendors receiving a payment of $25,000 or more with ARRA funds since February 17, 2009 • Thereafter each quarter, this information will be cumulative: • If 2 jobs are reported in one quarter and nothing changes in the second quarter, the same 2 jobs will be reported.

11. Reporting Jobs • ONLY ARRA funded staff in positions in your agency that are newly created or would have been eliminated if there were no ARRA funds • Should have some type of documentation as evidence for auditors • ARRA funds can certainly be used to pay staff in positions that don’t fit this description (newly created or saved) but these staff are not reported

12. How to report jobs • Report jobs in Full Time Equivalents (FTE) • Certified staff • 1.00 FTE equals the contract year • Non-certified staff (hourly employees) • 1.00 FTE equals a full time job • Part time employees: number of hours paid with ARRA funds divided by the number of hours for a full time position

13. Special Considerations • ARRA funded staff for summer school projects • Number of ARRA funded hours divided by 2080 hours • 2080 hours is the industry standard for a full time job • May result in an employee with more than 1.00 FTE • If ARRA funds were used for Title I Teachers that were partially funded through district support, this is not a job saved unless that part of the Title I teacher position would have been eliminated

14. ARRA Funded Staff • All ARRA funded staff are federally funded • Must keep time and effort logs if funded in part by ARRA • Must be paid according to the time and effort log • Must do biannual certifications if funded entirely by ARRA • Title I staff paid with ARRA and regular Title I funds are being funded by two sources and must do time and effort logs

15. Time and Effort Logs • See NDE’s State and Federal Grant Management Requirements and Guidance (July 2009) – pages 34-36. • Time and effort logs are never submitted to NDE but are being reviewed in audits and federal monitoring visits • Time and effort logs are also called time distribution records or personnel activity reports

16. Reporting Vendors • Employees (and benefits) are not vendors • Funds budgeted in Object Codes 100 and 200 • Vendors can only be paid from funds in Object Codes 300, 400, 500 and 600 in the budget • Contracts in these Object Codes are vendors

17. Vendors • Each program must report each quarter • Each vendor receiving a payment of at least $25,000 in that quarter • Report Vendor’s • DUNS number or the name of the vendor and the zip code of the headquarters • A brief description of the service or product purchased

21. Public Accountability • All data collected by NDE is submitted to: • Office of Management and Budget at the Federal level for display on their recovery.gov website • State of Nebraska for display on the nebraska.recover.gov • Consequences of not reporting? • Federal funding will be held until reports are submitted

22. ARRA Applications • SFSF Stabilization Funds – Due October 1 • Must have the signed assurances before the application can be approved • Assurances also due by October 1 • Must have an approved application before obligating or spending the funds

23. Stabilization Fund Payments • Payment process in grants management system is similar to all other grants • Supporting documentation must accompany Reimbursement Requests • Account codes in documentation must be those assigned for ARRA funds • Expenditures must match budget object code totals

24. ARRA Title II Technology Grants • Proposed timeline • Applications available by October 1 • Applications due by mid-November • Applications approved at the January Board meeting • Consortia are allowed • Not the same application as before (there is no minimum or maximum dollar limits) • Approximately 3 million dollars available

25. Technology Priorities • Invest in the short-term for long-term benefits • Improve student achievement through technology • Train staff – a minimum of 25% of the funds must be budgeted for professional development • Integrate technology into instruction and curriculum • Establish technology rich classrooms

26. IDEA Part B • The 2nd 50% of IDEA ARRA Part B Sections 611 and 619 will have payments made using the grants management system • Application for funds has only minor changes • Application available through NDE Portal

27. IDEA ARRA Part B Payments • MAJOR changes for Part B: • There will be a due date for when all Part B applications must be submitted • Districts must apply for 100% of their funds in the next application • This includes carryover funds from the initial grant (first 50%) plus the funds available from the 2nd 50% • Districts not expending funds by 8/31/2010 may reapply for any remaining funds for use by 9/30/2011.

28. ARRA Title I Reporting • Per-pupil instructional expenditures by building for the 2008-09 school year • Districts must report by December 1, 2009 • States must submit district data to USDE by March 1, 2010 • Proposed guidance just received • Closely resembles Title I Comparability Reporting of staff by building

29. School Level Expenditures • State and local funding expenditures • No federally funded staff or expenditures • Have asked about staff funded with Stabilization Funds • No special education staff or expenditures • Instructional educational expenditures defined as personnel and non-personnel

30. Four Levels of Personnel • Instruction • Includes teachers and instructional aides • Support Services – Pupil • Includes guidance counselors, nurses, attendance officers, speech pathologists, and other staff who provide support services for students

31. Support Services – Instructional Staff • Includes salaries for staff involved in curriculum development, staff training, operating the library, media and computer centers • Support Services – School Administration • Includes principals and other staff involved in school administration

32. Non-personnel Expenditures • Professional development for teachers and other staff • Instructional materials and supplies • Computers, software, and other technology • Contracted services such as distance learning services • Library books and other media center learning materials

33. Personnel Expenditures • Includes amounts paid to both permanent and temporary school district employees including personnel substituting for permanent employees • Include gross salaries including stipends, extra duty pay, bonuses, summer, etc. • Includes all personnel costs budgeted in Object Code 100 • Excludes all benefits budgeted in Object Code 200

34. Reporting Requirements For each building (Title and non-Title buildings) • All instructional and support personnel expenditures (all four levels) • Salaries for Instructional staff (teachers and paraprofessionals only [a subset of (a)] • Salaries for teachers only [a subset of (b)] Exclude all federally funded and special education personnel

35. Reporting Non-personnel • Non-personnel expenditures on a per-pupil building level need to be reported only if available at the building level • Final guidance expected by October 1 • NDE will collect data through the Consolidated Data Collections