No Child Left Behind

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No Child Left Behind

• What Business Managers Need to Know About

Presented by Cindy Rhoads, Regional
Coordinator Division of Federal Programs PA
Department of Education crhoads_at_state.pa.us
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Purpose

• Review key fiscal requirements under Title I and
  other programs under No Child Left Behind that
  may result in audit findings.
• Review fiscal flexibility available under NCLB
  for schoolwide programs.

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AGENDA

• Title I School Budgets
• Title I Set Asides
• Equipment Tracking
• Time Effort Records
• Supplement vs. Supplant
• Consolidating Funds in Schoolwide Programs

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Title I School Budgets

• Title I requires LEAs to rank all schools by
  poverty and serve eligible schools in rank order.
• Title I requires LEAs to allocate funds to
  eligible schools by a per pupil amount (based on
  of low income students).
• The per pupil amount x the of low income
  students Title I building allocation.
• Individual building allocations must be tracked.

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eGrant Application
Building Allocation
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Title I Set Asides

• Parent Involvement
• 1 if allocation gt 500,000
• School Improvement
• Minimum 5 up to maximum of 20 of district
  allocation for school choice transportation
  and/or supplemental education services (SES)
• 10 of building allocation for professional
  development

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Title I Set Asides

• District Improvement
• 10 for professional development
• School Improvement PD may be used to offset.
• Highly Qualified Staff
• 5 of allocation for teachers not meeting the
  definition of highly qualified under NCLB
• Homeless
• Funds to provide services to homeless students in
  non-Title I schools

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eGrants Application
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Title I Set Asides When funds remain

• Parent Involvement If not spent on
  parent/community involvement, funds may be
  carried over and spent in addition to the 1
  set-aside the following year.
• School Improvement
• School Choice Transportation (SI 1 and above) If
  not spent by end of school year, may be returned
  to general Title I budget.
• Supplemental Education Services (SI2 and above)
  If not spent on first round, reopen process for
  others. If funds remain, may be returned to
  general Title I budget.

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Title I Set Asides When funds remain

• District Improvement Must be used for PD.
  Remaining funds may be carried over to the
  following year and be spent in addition to the
  following years set aside.
• Highly Qualified Staff Set aside amount may be
  reduced with waiver from Federal Programs.
• Homeless May be returned to regular Title I
  program if not used by end of school year.

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Equipment Tracking

• LEAs must have a process for tracking any
  equipment purchased with federal funds.
• Tracking system must include these data elements
• Description of property, Model, Serial/ID,
  Funding Source, Date Purchased, Unit Cost,
  Vendor, of Federal Funds Used for Purchase,
  Location of Equipment, Condition of Equipment,
  Date the Location/Condition were last verified,
  Disposed of/Replacement Date
• Must also track small attractive items (those
  with a per unit cost of 300 - 1499.

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Time Effort Records

• If staff are paid in part (pro-rated) from
  federal funds, time effort records must be
  maintained.
• If staff are paid 100 from federal funds,
  semi-annual certification must be on file.
• Ensure that only the actual amount of time being
  spent on appropriate federal grant activities are
  being charged to the grant.
• Payroll records must be reconciled monthly to
  match time effort records.

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Consolidating Funds in SWP

• Targeted vs. Schoolwide (gt40 low income)
• Supplement vs. Supplant
• Only at level of funds going into SWP Building
• Not at activity level
• Consolidating Funds
• Federal only (semi-annual certifications for
  staff required)
• Federal and State (no semi-annual certification)
• Schoolwide or School Improvement Plan drives the
  expenditures at the school

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Further Fiscal Guidance

• www.ed.gov
• Search for February 2008 Fiscal Guidance
• http//www.ed.gov/programs/titleiparta/fiscalguid.
  doc
• Additional topics included in guidance
• Maintenance of Effort
• Comparability
• Supplement, Not Supplant
• Carryover

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Questions/Answers