Fiscal Considerations

1
Fiscal Considerations

• Spring 2006
• NCLB Regional Workshops

2
Agenda

• The Big Three
• Set Asides Title I-A
• Transferability
• Carry Over
• Private Schools
• Inventory
• Time and Effort
• Allocations Budget Narrative

3
The Big Three

• Maintenance of Effort
• Comparability
• Supplement Not Supplant

4
Maintenance of Effort

• Demonstrate level State and Local funding of
  schools from one year to the next.
• A district may continue to receive Title funds
  only if the district has maintained fiscal
  effort.

5
Test 1 General Fund Expenditures

• General Fund Expenditures
• 04-05 03-04
• XYZ School District 3,007,242 3,631,494
• 
  x90
• Funding level required 04-05 3,268,344
• Result
• Fiscal Effort Not Maintained
• 8.0 difference

6
Test 2 Per Pupil Expenditures

• General Fund Expenditures
• 04-05 03-04
• XYZ School District 3,007,242 3,631,494
• Oct 1 Enrollment 295
  337
• Expenditure per pupil 10,194
  10,776
• 
  x90
• Per Pupil Funding Level Required 04-05
  9,698
• Result
• Fiscal Effort Maintained

7
Maintenance of Effort

• Title IA Basic
• IB(3) Even Start
• IC Migrant Education
• ID Neglected and Delinquent Youth
• IF Comprehensive School Reform
• IIA Teacher Quality

• IID Ed Technology
• III Language Instruction for LEP
• IVA Safe and Drug Free Schools
• IV-B 21st Century
• VA Parental Choice and Innovative Programs
• VIB (2) RLIS

8
Comparability Title I-A

• 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.
• No Child Left Behind
• Fiscal Requirements
• Section 1120 A (c)

9
Comparability Title I-A

• 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.
• No Child Left Behind
• Fiscal Requirements
• Section 1120 A (c)

10
Comparability Title I-A

• Written Assurance
• District Wide Salary Schedule
• Policy of equivalence in staffing
• Policy of equivalence in materials and supplies
• Criteria and Guidance for Comparability
• http//www.ode.state.or.us/initiatives/nclb/pdfs/t
  itleiacomparcritandguide.pdf

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What if

• Districts must produce compliance information
  upon request at any time.
• Districts are expected to make corrections
  immediately to become compliant.
• Could result in withholding of Federal funds.

12
Supplement Not Supplant

• Must use federal funds only to supplement what is
  being done
• Supplant is using federal dollars to provide
• A required program
• A program that was provided by non-federal funds
  the year prior
• Services to some students while using local
  sources to provide same service to others

13
Targeted Assistance Programs

• Provided to Targeted Students
• Additional services
• Pull out vs. Push in

14
Schoolwide Programs

• Consolidated Funding
• Current Compliant Schoolwide Plan
• Support Goals of Schoolwide Plan

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Scenarios

• Counselor, Secretary, Media Specialist Title
  I-A
• Computer Maintenance Title II-D
• Class Size Reduction Title II-A
• Textbooks Private Schools

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Questions About The Big Three
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Title I-A Set Asides

• What are they?
• What is the purpose?
• CIP/Budget Narrative

18
Title I-A Set Asides

• Administration
• Extended Time
• Homeless
• Parent/Family Involvement
• Professional Development
• School Improvement
• District Improvement
• Additional

19
Administration

• Administration of public and non-public program
• Generally 500,000 allocation .5 FTE
• No more than 15 of allocation for administration
  costs
• Include FTE, Roles, Responsibilities

20
Extended Time

• More appropriate to carry out at district level
• Before or after school, summer school, extended
  kindergarten
• Caution supplement not supplant!

21
Homeless - Required

• Automatically eligible for Title I-A services
• Educationally related support services
• Liaison salary

22
Parent/Family Involvement

• All districts required to carry out mandates of
  1118
• Required 1 set aside if allocation is greater
  than 500,000
• 5 for district activities
• 95 placed back into school allocation for school
  activities

23
Professional Development

• High Quality Professional Development
• District Improvement - Required
• Recorded elsewhere
• Rural/Special Education - Required
• 5 of allocation reserved to ensure HQ

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School Improvement - Required

• Set Aside and SPEND
• 20 of total allocation
• 5 Choice Related Transportation
• 5 Supplemental Education Services
• 10 Either Transportation or SES
• Less if district meets requirements with
  non-Title I funds

25
District Improvement - Required

• 10 of Allocation for Professional Development
• Administration
• Certified
• Classified

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Additional

• Pre-school Program
• Neglected and Delinquent Youth
• Comparable Services
• Set Aside Dependent on Fall Report
• Average State Per Child X Students Reported

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Questions About Set Asides
28
Transferability

• May transfer up to 50 from
• Title II-A
• Title II-D
• Title IV-A
• Title V-A
• District Improvement Status
• 30 Transfer
• Only to Meet Improvement Activities

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Transferability

• May transfer more than once per year
• Carefully considered after adequate planning
• Consultation with Private Schools
• Modify each affected plan
• Establish date of transfer
• Notify ODE 30 days prior to effective date of
  transfer

31
Carryover

• What it may indicate
• Did not implement program as intended
• Did not start program on time
• Did not comply with requirements

32
Carryover

• What it tells the USDE and Congress
• Did not implement program as intended
• Did not start program on time
• Did not comply with requirements
• We dont need the funding

33
Carryover

• General Rules
• http//www.ode.state.or.us/opportunities/grants/nc
  lb/title_i/fiscal/carryoverwaiver.pdf
• Request form must be turned in
• Carryover period will not exceed June 30
• If approved district will receive SANS with new
  end date
• Old funds before new funds

34
Scenarios - Guidance

• Are carryover funds included in the current
  allocation to determine mandatory set asides?
• No, Calculating set asides is based on the
  current year allocation only.
• Fiscal Guidance p. 41

35
Scenarios - Guidance

• Are transferred funds included in the current
  allocation to determine mandatory set asides?
• Yes, because transferred funds are subject to the
  rules and requirements to which they are
  transferred.
• Fiscal Guidance p. 42

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Scenarios - Guidance

• If an LEA is required to set aside a specific
  amount of funds for a particular purpose but does
  not spend all of those funds in that year
• If the LEA is required to spend a specific amount
  of its allocation it must meet the obligation.
• If carried over, must spend them for the specific
  purpose the following year.
• Fiscal Guidance p. 44

37
Scenarios - Guidance

• How does carryover apply to equitable services to
  private school children?
• If LEA provided equitable services, the carry
  over would be used along with the current year
  funds to provide equitable services.
• Fiscal Guidance p. 46

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Questions About Carryover
39
Private Schools Participation

• Title I-A
• Title I-C
• Title II-A
• Title II-D

• Title III
• Title IV-A
• Title IV-B
• Title V-A

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Private SchoolsRequired Components

• Consultation - Assessment
• Eligible Students
• Expenditures
• Delivery of Equitable Services
• Complaints

41
Private SchoolsDelivery of Equitable Services

• Equal amount of funds and amount of services
• Services and benefits that are equitable.
• Addresses and assesses needs
• Equal opportunity to participate

42
Private SchoolsAccounting

• LEA always maintains control and supervision of
  the funds and inventory
• Use district purchasing and procurement system

43
Inventory

• All Purchases With Federal Funds
• Current List of Inventory at School and District
• All Items Marked with Fund Source
• Timely Delivery of Materials

44
Time and Effort

• If an employee is supported in whole or in part,
  with Federal funds the following applies
• Single Source Semi-Annual Certification
• More Than One Source Time and Effort
• OMB A-133 Compliance Supplement 4-84.007 B.2

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What May Affect Allocations?

• Census Poverty
• Foster Count
• Neglected and Delinquent Count
• Rural Sparcity

• ADM
• SEA Administration
• School Improvement
• Private School Counts

46
Planning Allocations

• Title I-A Level Funding
• Title II-A Level Funding
• Title II-D 50 Reduction
• Title III Level
• Title IV-A Plan on 20 reduction
• Title V-A 50 Reduction

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Budget Narrative

• Due Date September 15, 2006
• Stay Tuned for Training Dates
• Anticipated Changes
• Electronic Submission
• Prefills
• Check List

48
Contact Information

• Donna Brant
• donna.brant_at_state.or.us
• Janet Bubl
• janet.bubl_at_state.or.us