IDEA Grants 101: Fiscal Accountability
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1 IDEA Grants 101: Fiscal Accountability FBS Summer Conference RTP Sheraton Imperial Hotel July 26, 2012 Valerie Herndon - IDEA, Part B Programs NCDPI, Exceptional Children Division
2 IDEA Grants 101: Fiscal Accountability Regulations, Policies & Procedures Funds Eligibility... ABCs Amendment Requirements SLIVER Grant Closure 2
3 CEIS ECD Acronyms Coordinated Early Intervening Services DPI Exceptional Children Division EDGAR Education Department General Administrative Regulations IDEA SBE Individuals with Disabilities Education Act State Board of Education SLIVER Capacity Building & Improvement Grant MOE OMB Maintenance of Fiscal Effort Office of Management & Budget 3
4 Regulations, Policies & Procedures SBE/NCDPI Policies Policies Governing Services for Children w/disabilities Allotment Policy Manual ECD/FBS Procedures EC Grants Application Management System BUD EDGAR IDEA, Part B Regulations LEA Eligibility Requirements SEA General Supervision Application/Plan Funds Availability Period & Obligations OMB A-87 & A-133 Time & Effort Certification Audit Compliance Supplement 4
5 LEA Eligibility IDEA, Part B (611) Policies & Procedures (consistent w/state policies) Personnel Development (staff appropriately, adequately prepared) Timely Instructional Materials (students w/visual impairments/print disabilities) Public Availability (application for funds) 5
6 LEA Eligibility IDEA, Part B (611) Schoolwide Programs Under Title I EC services/rights retained. Funds consolidated may not exceed: Amount received by LEA under IDEA, Part B for that fiscal year; divided by number of children with disabilities in the jurisdiction of the LEA; and multiplied by the number of children with disabilities participating in the schoolwide program IDEA Regulations 6
7 LEA Eligibility IDEA, Part B (611) Excess Cost Requirement Spend minimum average amount first. Maintain form in LEA file. State Audit Compliance Supplement. Assurance in 611 Grant. 7
8 LEA Eligibility IDEA, Part B (611) MOE Spend at least same amount yearly. Report in 611Grant & State Fiscal Monitoring Desk/On-Site Review. Expenditure reduction Justification Form to DPI by September 30. Maintain calculation worksheet in LEA file. State Audit Compliance Supplement. 8
9 LEA Eligibility IDEA, Part B (611) Permissive Funds Use (CEIS) Targeted non-identified students w/disabilities needing academic/behavior support in general education (K-12 only). Up to 15% voluntary or 15% mandatory of PRC 060 funds transfer to PRC 070. State Fiscal Monitoring On-Site & Audit Compliance Supplement. CEIS Plan in 611 grant. 9
10 LEA Eligibility IDEA, Part B (611) Proportionate Share Requirement Parentally-placed private school children. Count (October 1 December 1). Consult (annual/ongoing meetings). Calculate (allotment eligible public + private school children = per child amount eligible private school children). Spend required share from PRC 060, & track expenditures. State Fiscal Monitoring Desk/On-Site Review & Audit Compliance Supplement. 10
11 SEA General Supervision ECD Fiscal Monitoring TIER 1 Budget Review TIER 2 Desk Review TIER 3 On-Site Review Budget vs Expenditures 10% over expenditure Equipment, Time & Effort MOE, Proportionate Share Equipment, Time & Effort, Contracts, MOE, Proportionate Share 11
12 ABCs IDEA, Part B (611) Grant Application Budget Compliance submission MOE, CEIS Proportionate Share, Assurances Personnel Count & Training Use of Funds Narrative BUD Assurance Grant Application Submission MOE Expenditure Submission EC Director & Superintendent Due Date Extension 12
13 Amendments IDEA Part, B (611) Grant Submission of application changes after grant approval. Budget changes processed after grant application and initial budget approvals. Changes to approved budget must agree with approved grant application (Use of Funds Narrative). Submission of MOE Expenditures by September 30. Submission of initial allocation for recalculation of Proportionate Share by December
14 SLIVER Grant Closure - FY Application for PRC 044 carryover funds only. Funds obligation by September 30, (no travel or salaries; binding contracts/written commitments to acquire property/obtain service) Funds liquidation by December 31,
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