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Making and out of Federal Funds. (Formerly Known as Fiscal Fun ) ESEA Odyssey 2014. Acknowledgement: The content in this presentation is, in part, provided by the National Association of State Title I Directors, July, 2013. Oregon Department of Education’s Strategic Plan.

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Making and out of federal funds

Making and out of Federal Funds

(Formerly Known as Fiscal Fun)

ESEA Odyssey 2014

Making and out of federal funds
Acknowledgement:The content in this presentation is, in part, provided by the National Association of State Title I Directors, July, 2013.

Oregon department of education s strategic plan
Oregon Department of Education’sStrategic Plan

  • Goal: Every student graduates from high school and is ready for college, career, and civic life.

    • Providing students at risk of academic failure with supplemental academic support

    • Ensuring that students are taught by highly qualified and effective teachers

    • Taking steps to close the achievement gap with historically underserved populations

Session objectives
Session Objectives

  • Identify general purpose of ESEA funds

  • Connect use of ESEA funds to ODE Strategic Plan

  • Fiscal Compliance

    • Allowable Expenditures

    • Supplement, Not Supplant

    • CIP Budget Narrative Alignment

    • Separate Accounts

  • Comparability

  • Time Distribution Reporting

  • Budget Narrative & Carryover

  • New Rules (Omni Circular)

Allowable expenditures1
Allowable Expenditures

Office of Management and Budget (OMB) Circular A-87 requires that the use of funds for a specific purpose be:

necessary and reasonable for the proper and efficient performance and administration of the program; and

authorized and not prohibited under state and local laws or regulations.

Necessary, Reasonable, and Allocable

Supplement not supplant1
Supplement, not Supplant

  • Federal funds supplement state and local funds

    • Title I provides federal dollars to supplement educational opportunities for children who live in high poverty areas and who are most at risk of failing to meet the state’s challenging achievement standards

    • Described in ESEA Title I - A, the OMB Circular A-133 Compliance Supplement, and USED’s Non-Regulatory Guidance: Title I Fiscal Issues Revised 2008….(among other places)

Supplement not supplant2
Supplement, not Supplant

  • SCHOOLWIDE: “A school participating in a schoolwide program shall use funds available to carry out this section only to supplement the amount of funds that would, in the absence of funds under this part, be made available from non-Federal sources for the school, including funds needed to provide services that are required by law for children with disabilities and children with limited English proficiency.” [ESEA 1114(a)(2)(B)]

Supplement not supplant3
Supplement, not Supplant

  • TARGETED ASSISTANCE PROGRAM: “Funds received under this part may not be used to provide services that are otherwise required by law to be made available to [eligible] children…but may be used to coordinate or supplement such services.” [ESEA 1115(b)(3)]

  • Targeted Assistance Programs under same rules as Schoolwide regarding supplement, not supplant.

Supplement not supplant4
Supplement, not Supplant

  • Federal funds must be used to “supplement, not supplant” services, staff, programs, or materials that would otherwise be paid with state or local funds (and in some cases, other federal funds).

  • Always ask: “What would happen in the absence of federal funds?”

Supplement not supplant5
Supplement, not Supplant

  • Federal funds must be used to “supplement, not supplant” services, staff, programs, or materials that would otherwise be paid with state or local funds (and in some cases, other federal funds).

  • Always ask: “What would happen in the absence of federal funds?”

Supplement not supplant6
Supplement, not Supplant

Supplement, not supplant is different

depending on the type of Title I program model

Targeted Assistance Schools

  • In Title I Targeted Assistance schools, funds are used to provide supplementaleducationally-related services to eligible students participating in Title I programs

Supplement not supplant7
Supplement, not Supplant

Schoolwide Program Schools

  • In Title I schoolwide schools, funds provided are supplemental to the state and local funds and may be used to support any activities in the schoolwide plan. Districts are not required to demonstrate that Federal funds are used only for a specific target population

Supplement not supplant8
Supplement, not Supplant

Presumption of supplanting

  • The district has used the Title I funds to provide services that the district was required to make available under federal, state, or local law

  • The district used Title I funds to provide services it provided with non-federal funds in the prior year(s)

  • The district has used Title I funds to provide services for participating children that it provided with non-federal funds for non-participating children

Supplement not supplant9
Supplement, not Supplant

  • To rebut presumption show:

    • Fiscal or programmatic documentation to confirm, that, in the absence of federal funds, staff services in question would have been eliminated

    • State legislative or local board action

    • Budget histories and information

Cip budget narrative1
CIP Budget Narrative

  • The budget narrative is the district’s contract with the SEA on how federal funds are going to be spent

  • The budget narrative is tied into monitoring in that district expenditures for the Title program are checked against the budget narrative

Cip budget narrative2
CIP Budget Narrative

  • Assurances

  • Prayer Certification

  • Contacts

  • Consolidated Spending

  • Due No Later Than October 1st

Budget narrative on the road
Budget Narrative on the Road

  • Regional Training and Technical Assistance Fall 2014

    • Eastern Oregon

    • Northeastern Oregon

    • Metro West

    • Metro East

    • Southern Oregon

    • Central-Willamette Valley

    • Central Oregon

    • South Coast


  • Grant Period

    • Title I funds are available for “27 months”

  • Federal FY 2014 funds:

    • July 1, 2014 – September 30, 2015 (1st grant period)

    • October 1, 2015 – September 30, 2016 (Carryover period)


  • May be because:

    • Late start of program

    • Change in personnel costs

    • Changed plan

  • Congress assumes…

    We don’t need the funding!


  • Carryover must be requested through CIP Budget Narrative

  • Expenditures through September 30

  • Carryover pages open in CIP Budget Narrative around November 17

  • 15% LIMIT – Title I-A

  • Can have more than 15% once every 3 years

  • Districts must not plan for carryover


An LEA may receive funds under this part only if State and local funds will be used in schools served under this part to provide services that are at least comparable to services in schools that are not receiving funds under this part.


Fiscal Requirements

Section 1120A(c)


If the LEA is serving all of its students under this part, the agency may only receive funds if it will use State and local funds to provide services that are substantially comparable in each school.


Fiscal Requirements

Section 1120A(c)

Comparability exclusions
Comparability - Exclusions

  • LEA that has only one school per grade span

  • LEA may exclude schools with fewer than 100 students


  • Comparability Worksheets

  • Written Assurance

    • District-wide salary schedule

    • Policy of equivalence in staffing

    • Policy of equivalence in materials and supplies

  • Criteria and Guidance located at:


  • Comparing Title I-A to non-Title I-A—Title I-A schools need to be within 110%

  • Comparing Title I-A to Title I-A—Schools need to be within 90%-110% of each other

Time distribution why is this important
Time Distribution:Why is this important?

  • Salary costs are material to many grants

  • Absence of adequate documentation is a basis for repayment of funds

  • Considered explicitly as a “risk factor” by OMB

  • Numerous grantees have had to repay millions because of Time & Effort issues.

Omb a 87 rules
OMB A-87 Rules

  • If federal funds are used for salaries then Time Distribution records are required.

  • Must demonstrate

    • If employee is paid from federal funds, then employee worked on that specific federal program/cost objective.


  • Time and attendance records

  • Payroll records

    • Monday worked 8:00-4:00

  • Semi-annual certification

  • Time and effort records

    • Monday worked 50% on Title I-A and 50% on general fund activities

Adequate reporting
Adequate Reporting

  • Retained by district

  • Prepared after the fact

  • Full disclosure – report of full time worked

  • Credible endorsement

Semi annual certification
Semi-Annual Certification

  • Signed every six months by supervisor or employee

  • “From August 23, 2014, until December 31, 2014, Jane Goodall spent 100% of her time on Title I-A schoolwideprogram implementation at Primate Elementary School.”

Time and effort
Time and Effort

  • Time and Effort (Aka…Personnel Activity Reports --PAR)

    • Signed and dated every month by employee

    • Actual accounting of time after the fact

    • Showing total effort

    • Should have report and back up documentation to verify

      • calendar, work product, time log

Fixed schedule reporting
Fixed Schedule Reporting

  • Employees who are paid out of multiple sources, but whose schedule is the same each day, may document time and effort as follows:

    • The employee will continue to provide the personnel activity report required from a varied schedule employee

    • The employee on a fixed schedule may submit two documents on a semi-annual basis – one certifying the funding sources being charged and the other showing the established fixed schedule. A document showing the established fixed schedule in most educational settings would be the employee’s daily schedule of classes and duties.

New rules coming
New Rules Coming

Omni Circular

Omni circular
Omni Circular

  • Governs the use of federal funds

  • Condenses eight previous circulars into one “super circular”

  • USED can issue interpretive guidance to states and local education agencies

  • Implemented December 26, 2014

  • Impacts 2015 federal allocations and carryover from previous allocations


Districts A – D: Jesse Parsons


Districts E – P: Melinda Bessner


Districts Q – Z: Russ Sweet