A Microsoft Word version of this letter is available for download and PRINTING.
ARRA Section 1512 Quarterly Reports Due October 5, 2011
Central Contractor Registration—Annual Renewal
ARRA Section 1511 Infrastructure Investment Reports
September 21, 2011
TO THE ADMINISTRATOR ADDRESSED:
SUBJECT: 1. American Recovery and Reinvestment Act of
2009 (ARRA) Section 1512
2. Education Jobs Fund (Ed Jobs) Reporting
3. Central Contractor Registration—Annual Renewal
4. ARRA Section 1511 Infrastructure Investment Reports
5. Enforcement Actions Related to ARRA Requirements
6. Resources and Assistance
1. ARRA Section 1512 Quarterly Reports
· Quarterly Reporting period July 1, 2011–September 30, 2011
· Quarterly Reports due by 5:00 p.m. Central Time, October 5, 2011
ARRA Section 1512 Quarterly Reports for the July 1 through September 30, 2011, reporting period are due from local educational agencies (LEAs) to the Texas Education Agency (TEA) by 5:00 p.m. Central Time, October 5, 2011. In order to help LEAs meet the reporting deadline, TEA will open the Expenditure Reporting (ER) system for ARRA Section 1512 Quarterly Reports on Wednesday, September 28, 2011. The ER system will close at 5:00 p.m. Central Time, October 5, 2011.
This reporting requirement applies to all ARRA funds distributed by TEA for the following grant programs:
· Education Jobs Fund
· ARRA Title I, Part A
· ARRA Title I, Part D, Subpart 2
· ARRA Title I, School Improvement Program (SIP)
· ARRA Title I, School Improvement Grant (SIG) (Texas Title I Priority Schools)
· ARRA Title II, Part D, Education Technology (formula and discretionary)
· ARRA IDEA-B Formula
· ARRA IDEA-B Preschool
· ARRA 2009–2010 State Fiscal Stabilization Fund (2009–2010 SFSF)
· ARRA 2010–2011 State Fiscal Stabilization Fund (2010–2011 SFSF)
· ARRA McKinney-Vento Homeless
TEA has modified its ER system to accommodate the submission of final reports. Beginning with the quarter ending September 30, 2011, the ARRA Section 1512 Quarterly Reports will include a field in which the LEA can indicate that its report is final. A project is considered “final” for ARRA reporting purposes when all of the following requirements are met:
· There are no further ARRA expenditures for the associated award.
· All expended ARRA funds associated with the award have been invoiced and received.
· No additional jobs will be funded.
· The project status is complete per TEA requirements and/or performance measures.
Additionally, in instances in which the final subrecipient expenditures listed on the report are less than the total award amount, the LEA must explain why the final amount in the “Total Expended Amount” field does not equal the total award amount.
Provided that an LEA meets all of the above requirements for a particular grant, this final report will be the last ARRA Section 1512 quarterly report the LEA will be required to submit for that grant. Please note that if there are mistakes in the final report, the LEA will be required to correct the final report during the subsequent ARRA Section 1512 continuous corrections period.
ARRA Section 1512 Quarterly Reporting Requirements
All LEAs with an ARRA Notice of Grant Award (NOGA) with an approval date before July 1, 2011, must meet the October 5, 2011, quarterly reporting deadline for each NOGA for each program identified above. An ARRA Section 1512 Quarterly Report must be submitted regardless of the following: (1) all of the grant funds have been drawn down, (2) a final expenditure report has been submitted, (3) no grant funds have been expended, (4) there has been no grant activity during the quarter.
ER System Opening September 28, 2011
As described above, the ER system will open for ARRA Section 1512 quarterly reporting on September 28, 2011. Please plan accordingly in order to meet the quarterly reporting deadline.
Please note that when an LEA certifies and submits an ARRA Section 1512 Quarterly Report between September 28 and 30, 2011, the ER system will prevent the submission of a reimbursement request for that NOGA until October 1, 2011, to assure data quality.
When an LEA submits an ARRA Section 1512 Quarterly Report between September 28, and 30, 2011, and needs to submit an additional expenditure reimbursement report in September 2011, the LEA must take the following steps:
1. Un-certify the report.
2. Enter the expenditure reimbursement in ER.
3. Wait for the expenditure reimbursement to reach “Paid/Processed” status in ER, which may take two to three business days.
4. Re-certify and submit the quarterly report before 5:00 p.m., October 5, 2011.
Accurately Reporting Jobs
As in previous quarters, LEAs must calculate and report the total number of jobs that were created or retained and funded with ARRA grants as full-time equivalent (FTE) jobs. Federal Office of Management and Budget (OMB) guidance defines a funded job “as one in which the wages or salaries are either paid for or will be reimbursed” with ARRA funding.
LEAs that reimbursed payroll costs for hours worked prior to June 30, 2011, with grant funds from an ARRA NOGA they received after June 30, 2011 (for example, the 2010–2012 Education Jobs Fund), were not able to report the FTEs in the quarterly reports that were due June 30, 2011. These FTEs should be included in the quarterly reports for the quarter ending September 30, 2011, in accordance with US Department of Education (USDE) Clarifying Guidance released on August 26, 2010, and revised on September 30, 2010.
Question 5 of the USDE Clarifying Guidance and its corresponding answer states:
How should FTEs be reported when funds are expended in one quarter to cover costs incurred in previous quarters? (This question updated September 30, 2010, per updated OMB guidance.)
The OMB guidance released December 18, 2009, defines a funded job as one in which the wages or salaries are either paid for or will be reimbursed with Recovery Act funding. A job that is paid initially with non–Recovery Act dollars may be reported as created or retained so long as such dollars eventually will be reimbursed with Recovery Act funds for the jobs being reported.
To the extent possible, recipients should follow this guidance and report a job in the quarter in which it is worked. However, there may be circumstances in which a job cannot be reported in the quarter in which it is worked. A situation like this might occur if a recipient identifies the positions to be paid with ARRA funds after the end of a quarter or if the recipient uses the ARRA funds for pre-award costs that were not captured in prior quarter reporting. If this situation arises, the job should be reported in the quarter in which Recovery Act funds are expended to pay for the job. Recipients should be consistent in their application of reporting jobs either in the quarter in which the job is worked or in the quarter in which ARRA funds are expended to pay for the job.
OMB and USDE
guidance cited above, along with other Resources for LEAs on ARRA Section 1512 reporting, are available on
TEA’s website at http://www.tea.state.tx.us/
ARRA Section 1512 Webinars
TEA will conduct two webinars that will provide technical assistance on the ARRA Section 1512 quarterly reporting process. The webinars will be conducted from 2:00 to 4:00 p.m. on Tuesday, September 27, 2011, and on Thursday, September 29, 2011.
Please register for the webinar on the TEA website at http://www.tea.state.tx.us/webinar.aspx.
Instructions for participation, including the link to the webinar site and audio specifications will be sent to you via email after you register.
If you are not able to participate in the scheduled webinar, you will be able to access the recorded webinar at http://www.tea.state.tx.us/webinar.aspx.
2. Education Jobs Fund (Ed Jobs) Reporting
Most LEAs received their 2010–2012 Ed Jobs NOGA from TEA in May 2011. Section 101 of the Ed Jobs statute, Public Law (P.L.) 111-226, requires that the fund be administered under the terms and conditions of Title XIV and Title XV of ARRA. Therefore, LEAs must report quarterly on the use of Ed Jobs funds as is required for all ARRA grants pursuant to the requirements in Section 1512 of ARRA. For additional information on federal requirements for the use of Ed Jobs funds, please refer to the attached document.
3. Central Contractor Registration (CCR)—Annual Renewal
The ARRA Section 1512 Quarterly Reports include a field for the CCR expiration date. LEAs that are ARRA grantees are required to register with CCR and receive a Commercial and Government Entity (CAGE) code.
ARRA grantees register with CCR only once, but they must renew and revalidate their registration at least every 12 months from the date they first registered to ensure that CCR is up to date and corresponds to changes that may have been made to the Data Universal Numbering System (DUNS) and Internal Revenue Service (IRS) information.
If an LEA does not renew its CCR registration, the registration will expire. Failure to renew an expired CCR registration may impair an LEA’s ability to draw down ARRA grant funds in ER. Therefore, TEA strongly suggests that LEAs renew their CCR registration prior to the expiration date. Upon receiving the new expiration date from the CCR system, please remember to update that information in the ARRA Section 1512 Quarterly Reports through TEA’s ER system, as these two systems are not connected and the update will not happen automatically. LEAs may only update their CCR information in ER when ER is open following a reporting quarter or during the continuous corrections period following a reporting quarter. Information on CCR, including renewals, is available online at https://www.bpn.gov/ccr/.
TEA will continue to monitor CCR expiration dates through the ARRA Section 1512 Quarterly Reports. If an LEA has renewed its CCR registration through the CCR system and has updated the new number in ER prior to receiving a notice from TEA requesting CCR renewal, the LEA should disregard the notice.
4. ARRA Section 1511 Infrastructure Investment Reports
Grantees are permitted to use funds for infrastructure investments under three grant programs: ARRA IDEA-B Formula, ARRA IDEA-B Preschool, and ARRA SFSF. All LEAs with a NOGA for any of these ARRA grant programs, including both 2009–2010 and 2010–2011 SFSF, must complete an ARRA Section 1511 Report in ER, even if the LEA has chosen not to use funds for infrastructure investments.
ARRA Section 1511 Reports may be submitted in ER at any time, but should be submitted when the LEA is issued a NOGA and must be submitted prior to drawing down funds for infrastructure investment projects. When completing the ARRA Section 1512 Quarterly Reports for these three grant programs, ensure that the ARRA Section 1511 Report for each NOGA has been completed, certified, and submitted. Additionally, grantees should confirm that the information in the ARRA Section 1511 Report is aligned with the information provided on infrastructure expenditures in the related ARRA Section 1512 Quarterly Report for each NOGA.
5. Enforcement Actions Related to ARRA Requirements
TEA will continue to monitor ARRA grantees’ compliance with ARRA Section 1511 certification requirements, ARRA Section 1512 quarterly reporting requirements, and annual renewal of CCR registration.
Pursuant to the provisions of the Code of Federal Regulations (CFR) Title 34, §80.43 and §74.62, if a grantee materially fails to comply with any term of an award, whether stated in a federal statute or regulation, an assurance in a grant application, or elsewhere, TEA may take one or more of the following enforcement actions as appropriate in the circumstances:
· Temporarily withhold cash payments pending correction of the deficiency, or more severe enforcement action
· Disallow all or part of the cost of an activity or action not in compliance
· Wholly or partly suspend or terminate the current award
· Withhold further awards for the program
· Take other remedies that may be legally available
6. Resources and Assistance
For additional assistance with ARRA Section 1512 quarterly reporting requirements or individual ARRA grants, please contact the following:
· ARRA Section 1512 quarterly reporting and ARRA Section 1511 infrastructure certification: (512) 936-3647 or firstname.lastname@example.org
· SFSF: (512) 463-9374 or email@example.com
· NCLB ARRA (including Title II, Part D, ARRA formula funding): (512) 463-9374 or firstname.lastname@example.org
· Title II, Part D, ARRA competitive funding (Target Tech in Texas): (512) 463-9400 or T3@tea.state.tx.us
· IDEA ARRA: (512) 463-9414 or email@example.com
ARRA Section 1512 Resource
TEA guidance on ARRA Quarterly Reporting is available on TEA’s website at http://www.tea.state.tx.us/index4.aspx?id=7860&menu_id=934&menu_id2=941.
ARRA Section 1512 reporting information is announced on TEA’s website at Recent News and Announcements (http://www.tea.state.tx.us/index2.aspx?id=4570&menu_id=934&menu_id2=941) and through the ARRA Stimulus listserv. LEAs can join the ARRA Stimulus listserv at http://miller.tea.state.tx.us/cgi-bin/wa?SUBED2=name&A=1&L=ARRA-stimulus&b.x=36&b.y=13).
ARRA Section 1511 Resource
TEA guidance on ARRA Section 1511 Infrastructure Investments is available on TEA’s website at http://www.tea.state.tx.us/index2.aspx?id=2147484239&menu_id=934&menu_id2=941.
Nora Ibáñez Hancock, EdD
Office for Grants and Fiscal Compliance
Additional Information on Education Jobs Grant
USDE Guidance on the Education Jobs Fund Program is summarized below:
Federal Required Use of Funds: Pursuant to the authorizing statute, P.L. 111-226, LEAs must use the Ed Jobs Fund grant for compensation and benefits and other expenses, such as support services, necessary to retain existing school-level employees, to recall or rehire former school-level employees, and to hire new school-level employees, in order to provide early childhood, elementary, or secondary educational and related services. Allowable expenditures include, among other things, salaries, performance bonuses, health insurance, retirement benefits, incentives for early retirement, pension fund contributions, tuition reimbursement, student loan repayment assistance, transportation subsidies, and reimbursement for child-care expenses. All expenditures must support school-level employees. No funds may be expended for central office employees or for district-wide employees.
Federal Permissible Use of Funds: LEAs may use the Ed Jobs Fund grant to pay the salaries of teachers and other employees who provide school-level educational and related services. In addition to teachers, school-level employees supported with program funds may include, but are not limited to, principals, assistant principals, academic coaches, in-service teacher trainers, classroom aides, counselors, librarians, secretaries, social workers, psychologists, interpreters, physical therapists, speech therapists, occupational therapists, information technology personnel, nurses, athletic coaches, security officers, custodians, maintenance workers, bus drivers, and cafeteria workers.
For an individual with both LEA–level and school-level responsibilities, an LEA may use the Ed Jobs Fund grant to pay only that portion of the employee’s salary and benefits associated with the time spent on allowable (i.e., school-level) activities. The LEA must maintain documentation (i.e., time and effort records) substantiating that amount of time. Employees paid from Ed Jobs funds who work 100 percent of their time on school-level activities are not required to maintain time and effort records.
An LEA may use the Ed Jobs Fund grant to restore reductions in salaries and benefits and to implement salary increases for the 2010–2011 or 2011–2012 school years. In addition, an LEA may use the funds for any additional salary and benefits costs associated with the elimination of furlough days that had been scheduled for the 2010–2011 or 2011–2012 school years.
Federal Statutory Prohibitions on Use of Funds: (1) LEAs may not use the Ed Jobs Fund grant for general administrative expenses related to the operation of the superintendent's office or the LEA's board of education, including the salaries and benefits of LEA–level administrative employees; and (2) funds may not be used for payment of expenditures for fiscal services, LEA program planners and researchers, and human resource services. Funds may also not be used for construction, renovation, remodeling, or repairs.
In addition, the following federal restrictions on uses of funds apply:
· An LEA may not use the Ed Jobs Fund grant to compensate employees for any period prior to August 10, 2010, the date of enactment of the act.
· An LEA may not use the funds to pay for contractual school-level services by individuals who are not employees of an LEA (e.g., janitors employed by an outside firm). However, an LEA that contracts with another LEA to provide educational and related services may use the Ed Jobs Fund grant to pay that portion of the contract associated with the salaries and benefits of the employees of the LEA providing the services.
· An LEA may not use the Ed Jobs Fund grant to meet pension obligations incurred in prior school years. However, an LEA may use its funds for pension obligations accruing on the basis of services that an employee performs during the 2010–2011 or 2011–2012 school years.
Ed Jobs and American Recovery and Reinvestment Act (ARRA) Federal Requirements
Ed Jobs, like ARRA, is accompanied by unprecedented levels of federal oversight and accountability. Please be reminded of the significant federal compliance obligations, additional federal reporting requirements, and potentially increased audit exposure related to these funds. As such, LEAs should retain accurate records related Ed Jobs funds.
Federal Requirement for ARRA Section 1512 Quarterly Reporting:
of the Ed Jobs Fund statute,
P.L. 111-226, requires that the fund be administered under the terms and
conditions of Title XV of ARRA. Therefore, LEAs must report quarterly on the
use of Ed Jobs funds as is required for all ARRA grants pursuant to the
requirements in Section 1512 of ARRA. Those Ed Jobs funds
reports will be cumulative and made available to the public online at http://www.recovery.gov/. TEA will submit the required federal
reports and coordinate with recipient LEAs to obtain the necessary information
for funds distributed by TEA. Guidance
related to ARRA Section 1512 quarterly reporting is available at http://www.tea.state.tx.us/
to USDE Guidance
on the Education Jobs Fund Program at http://www.tea.state.tx.us/
information about Ed Jobs Fund requirements and guidance
from the USDE, please refer to TEA’s Education Jobs Fund website at http://www.tea.state.tx.us/
|Copyright Texas Education Agency (TEA) 2007-2012|