federal fiscal compliance 101 texas education agency (tea)
TRANSCRIPT
Federal Fiscal Compliance 101
Texas Education Agency (TEA)
Major Federal Fiscal Compliance and Reporting Requirements
CEIS and MOE Voluntary Reduction Reporting
FFATA Reporting
Indirect Cost Rates
Title I, Part A Comparability
NCLB LEA MOE
IDEA-B LEA MOE
Special Education SSA Configuration Changes
Corrective Actions
Reports, Notifications and Submissions
GFFC Reports and Data Collections
TEAL/TEASE Application TEA Federal Compliance Determinations LEA responses to Federal Compliance
Determinations
Ensure appropriate LEA staff have access!
Reports, Notifications and Submissions
Grants and Federal Program Compliance (GAFPC) listervSign up for GAFPC at: http://miller.tea.state.tx.us/list/
Ensure appropriate LEA staff are subscribed to GAFPC!
CEIS and MOE Voluntary Reduction Reporting
Requirement
Report on applicable CEIS Set-Aside amounts, students served, and MOE Voluntary Reduction taken by LEA’s.
CEIS and MOE Voluntary Reduction Reporting
Common Errors to Avoid
CEIS Set-Aside amounts > 15%
MOE Voluntary Reduction > 50%
Combined, the CEIS Set-Aside and MOE Voluntary Reduction may not exceed lower of the two
CEIS and MOE Voluntary Reduction Reporting
Common Errors to Avoid (Continued)
CEIS Set-Aside yet no CEIS Students Served
CEIS Students Served yet no CEIS Set-Aside
Special Education Consolidated Grant Application is not amended for CEIS Set-Aside changes
FFATA Reporting
Requirement
Report on applicable federal subawards (i.e. TEA NOGAs to LEAs)
Note:• LEA data is tied to the LEA’s DUNS• LEA’s must update SAM annually
FFATA Reporting
Common Errors to Avoid
Incorrect 9-digit zip code for the physical address in SAM
Outdated address or business contact information in AskTED
Incorrect DUNS on file at TEA
Indirect Cost Rates
Request Rate Via Annual Submission
ISDs – Exhibit J-2 of AFR (electronic submission)
Open-enrollment Charter – eGrant Special Collection SC5010
ESCs/Other Governmental Agencies – Indirect Cost Rate Proposal submitted directly to TEA
LEA may apply its Indirect Cost Rate if allowable by the grant
The indirect cost rate cap may be less than the LEA’s approved Indirect Cost Rate
Administrative caps may limit the amount of indirect costs recovered
Application of Indirect Cost Rates
Application of Indirect Cost Rates
Common Errors to Avoid
The indirect cost recovery is calculated when the LEA submits the final expenditure report
If the LEA has requested reimbursement in excess of the allowable indirect costs on its periodic expenditure reports, a refund due will be generated
Title I, Part A Comparability
Requirement
LEAs required to annually submit Comparability Computation Form and Comparability Assurance Document using GFFC Reports and Data Collections
Submissions due November 12th
Title I, Part A Comparability
Common Errors to Avoid
Misclassification of Campus (either Title/Skipped or Non-Title)
Not reporting EE and/or PK campuses in Elementary Grade-span group
Not demonstrating compliance with one test for all grade-span groupings tested
Title I, Part A Comparability
Common Errors to Avoid (Continued)
Subdividing Grade-span into High/Low enrollment and not meeting Significant Difference of Enrollment criteria
Uploading Comparability Computation Form as a PDF rather than Excel as required
Uploading Comparability Assurance Document without Superintendent Signature as required
NCLB LEA MOE
Requirement
Determine LEA compliance with NCLB Maintenance of Effort (MOE)
Applies to LEAs receiving federal funds under covered NCLB (ESEA) programs
NCLB LEA MOE
Common Misconceptions
MYTH: Similar to IDEA-B LEA MOE, there are federal statutory exceptions to NCLB LEA MOE.
TRUTH: There are no federal statutory exceptions.
MYTH: TEA has authority to waive penalty for noncompliance.
TRUTH: Only USDE has authority to waive penalty.
NCLB LEA MOE
Common Misconceptions
MYTH: Receipt of USDE waiver constitutes compliance with requirement.
TRUTH: Final Determinations DO NOT change; only the penalty is waived.
MYTH: Penalty only impacts only Title I, Part A. TRUTH: Noncompliance impacts all covered programs.
IDEA-B LEA Eligibility
Requirement
LEA must certify it has budgeted in the current year an amount greater than or equal to the amount required to meet the MOE requirement.
Applies to LEAs receiving federal funds under an IDEA-B formula grant
Special Education Consolidated Grant Application
Schedule BS6006 - Fiscal Compliance Requirements
Part 1: LEA MOE Eligibility
Part 2: CEIS Set-Aside and MOE Voluntary Reduction Amount
IDEA-B LEA MOE
Requirement
Determine LEA compliance with IDEA-B Maintenance of Effort (MOE)
Applies to LEAs receiving federal funds under an IDEA-B formula grant
IDEA-B LEA MOE
2014 Updates to IDEA-B LEA MOE Handbook
SHARS Medicaid Cost Share is not included in the IDEA-B LEA MOE calculation
Exceptionally Costly Program is defined as amount greater than the average per-pupil (as defined in Section 9101 of ESEA)
IDEA-B LEA MOE
Fiscal Agents and Member Districts
TEA has no authority to resolve SSA disputes
Member Districts must contact their Fiscal Agent for amounts reported on their behalf
State Reconsideration for Significant PEIMS Errors
Special Education Shared Services Arrangement (SSA) Configuration Changes
Requirement
LEA must notify TEA of configuration changes annually by February 1st
LEA must submit the new SSA Contracts annually by June 1st
Requirement
LEA may owe a refund to TEA from a federal finding in an audit
LEA may have required corrective actions from a federal finding in an audit
Corrective Actions
Corrective Actions
Common Errors to Avoid
Failing to send a check for any refund due to TEA by the deadline
Failing to provide corrective action documents to TEA by the required completion date
Visit the FFCR website:http://
www.tea.state.tx.us/index4.aspx?id=2147505847
For questions, please send an email to:
Additional Questions?