Title: Career and Technical Education Funding Data Reporting Career and Technical Education New Directors
1Career and Technical Education Funding Data
Reporting Career and Technical Education New
Directors Meeting TDCTE Fall 2006October
26-27, 2006Holiday Inn, Brentwood TN
2Financial Reporting
- Understand your responsibilities as fiscal
manager - Understand applicable regulations
- Understand what you can and cannot spend with
your Perkins funds - Build a database for resources
3Fiscal and Records Management
- Manage the day to day operations of the career
and technical education program - Evaluate program and staff
- Maintain records and proper procurement and
accounting of all expenditures -
local-state-federal - Maintain adequate inventory of equipment
- Prepare the local improvement plan
- Interpret laws and rules - ADA, Section 504,
Perkins, OCR, - Nontraditional, Tech Prep, Labor standards,
Program standards/competencies - Comply with required reporting requirements and
timelines. - Interpret data and provide data analysis
- Other duties as assigned!!!!
4Applicable Regulations
- Provisions relating to Financial Management can
be found in the Education Department General
Administrative Regulations (EDGAR) at 34 CFR
80.23 and 34 CFR 80.41 - OMB Circular A-87 Cost Principles for State,
Local and Indian Tribal Governments - Local system financial reporting - Internal
School Uniform Accounting Manuel (A-133)
5Understanding Funding Sources
- BEP funding
- Local funding
- Federal funding
6EDGAR 80.40
- SEA responsible for managing day to day
operations of sub grant support activities - SEA legally responsible for sub grant
expenditures - SEA must monitor sub grantees to assure
compliance with applicable federal requirements
and performance goals being achieved - program -
function - activity
7Monitoring
- Informing sub grantees of compliance requirements
- Reviewing grantee financial and performance
reports - Performing site visits
8Supplanting
- Leads to presumptions
- Lack of understanding
- Confusion with other requirements
- Required by law to not supplant
- Prior year expenditures
9EDGAR Trouble Spots
- 76.707 Date of Obligation
- 76.730 Records
- 80.24 Cost Sharing
- 80.22 Allowable Costs
- 80.36 Procurements
- 80.42 Retention of Records
- 80.32 Management and disposition of equipment
10BASIC Cost Guidelines
- Necessary and Reasonable
- Allocable to the Federal Grant Award-Required and
Permissive uses - Authorized or Not Prohibited by state or local
law - Conforms to the limitations of A87-A-21
- Consistent with Federal Policies and Regulations
that apply
11Local Level Audit Findings
- Using Perkins funds to cover non-Perkins
costs-supplies, equipment, etc. - Using Perkins equipment by other programs at the
expense of CTE programs - Property management
- Salary and ERE costs not supported by time
records, actual duties, or PDQs - Failing to follow accounting and procurement rules
12Local Level Audit Findings
- Disallowed improvements to real property
- Cash management reporting
- Reasonable, allowable costs
- Expenditures that do not appear to be supported
by the recipients approved local plan - Compliance with state and local laws
13Can I use my ? Places to Look
- Section 135 of Perkins (local Uses of Funds)
- Review your local plan and budget
- Ask your local field service center consultant
- Look at OMB Circular A-87
- Ask the question be referred to the TNDOE or OVAE
14Section 135
- Grant Recipients have---
- Required Uses of Fund
- Permissive Uses of Funds
- This is the first place to look when answering
the question Can I use my for? - Eight (8) Required Uses - Once you have met the
required uses, then you may use Perkins funds for
the fifteen (15) Permissive Uses
15Allocable Costs
- Costs are allocable to the grant if the goods and
services involved are chargeable to the cost
objective in accord with the benefits received--- - Benefit to the CTE Program
16Obligations
- Acquisition of Property -
- date of binding written commitment
- Personal Services by employee -
- when services are performed
- Personal Service by Contractor -
- date of binding written commitment
- Travel - when travel is taken
-
17Retention of Records
- Statue of Limitations (ED) 5 years
- Keep all records for 5 Years
- Separate records and recordkeeping by state,
local and federal
18Equipment
- Title rests with the Grantee
- When no longer needed, equipment may be used in
other activities currently or previous supported
by Federal funds - Federal definition of equipment is that costing
5000.00 - Local systems might have a different definition
19Equipment Management and Disposition
- Reference 34 CFR 80.32 (d) and (e)
- Procurement - Bidding process - No sole source
- Property Records maintained and separate
- Disposition - items of equipment with a current
per-unit fair market value of less that 5000 may
be retained, sold or otherwise disposed of with
no further obligation
20Support and Resources for Directors
- Education General Department Administrative
Regulations (EDGAR) - - http//www.ed.gov/policy/fund/reg/edgarR
eg/edgar.html - OMB Circulars
- http//www.whitehouse.gov/omb/circulars/
- The Carl D. Perkins Vocational Technical
Education Act of 1998 - http//www.ed.gov/offices/OVAE/CTE/legis.h
tml - The Carl D. Perkins Vocational Technical
Education Improvement Act of 2006 - http//www.rules.house.gov/109_2nd/text/s250/s2
50_conf_rept.pdf - Circular A-133 compliance Supplement
- http//www.whitehouse.gov/omb/circulars
/a133_compliance/06/06toc.html - Other resources
- Tennessee Code Annotated and supplement (TCA)
- Internal School Uniform Accounting Policy Manuel
- ed.gov - OVAE homepage
- TNDOE homepage - http//www.tennessee.gov/educatio
n/
21Questions?
- We hope this was helpful
- My AdviceWhen in doubt dont!
22Data Reporting
23Why does CTE want to improve Data Quality?
- Legal Reasons
- Perkins Requirements
- Section 122(c)(20) Accurate, reliable and
timely - Consolidated Annual Report
- Section II c attest to the states data
quality - OMB Circular A-133 and A 87
- Require review of enrollment reporting
- EDGAR 34 CFR 80.4
- Monitoring to assure compliance
24Why does CTE want to improve Data Quality?
- Research Reasons
- Good research practice requires that data be
verified to assure - conformance to operational definitions
- accuracy of reported values
- cleanliness of data to improve the quality of
information and reduce errors - local system receipt of statewide and local data
analysis in a more timely manner for program
improvement planning - compliance with OVAE conditions for State Plan
approval
25Why does CTE want to improve Data Quality?
- OUR OWN Reasons
- The truth number reveals the fact
- CTE courses provided
- Student enrollment
- Concentrators report
- Follow-up report
- Non-Attainment report
- Improve students academic achievement and
professional skills - Retain high quality CTE programs
- Better prepare CTE students for further study and
future career - Align with the curriculum goals
26TN Data Reporting System
Tennessee Career-Technical Data Reporting System
- I. Up to FY 2003 - paper
- MIS , Management Information
- System
- II. FY 2004 - upload/download
- TIGER (TN-TIGER)
- III. FY 2005 - web based on-line
- eTIGER (EIS-TIGER)
-
27TN Data Reporting System
Data Collecting
28TN Data Reporting System
CTE Reports
29TN Data Reporting System
Future Development
- EIS and eTIGER merge as one data warehouse
- EIS for data collection/editing
- Data correction by LEAs EIS contacts
- eTIGER mainly for reporting service
- LEAs CTE directors teachers and EIS contacts,
TOGETHER, assure data quality
30CTE School Report Cards
State, System, and School Report Card
- CTE course enrollment information
- Program Area information
- Comparison of CTE students with secondary High
School students within special population groups
and ethnicity - Perkins Report
- 1S1 Academic Attainment
- 1S2 Skill Proficiency
- 2S1 Completion
- 3S1 Placement
- 4S1 Non-Traditional Participation
- 4S2 Non-Traditional Completion
-
-
31CTE Directors - Duties
CTE Directors Duties
- Data Reporting
- Identify CTE teachers (eTIGER userid password)
- Assure CTE class data reported/updated to EIS
- Monitor/support CTE teacher reporting to eTIGER
- Conduct follow-up survey and report to eTIGER
- Approve system wide data
- Obtain and review CTE Reports from eTIGER
- Submit suggestions for data reporting system
- School Report Card (including Perkins Report)
- Preview School Report Card to ensure the accuracy
of data
32CTE Directors - Support Resources
Support and Resources for Directors
- Data Reporting
- Donna Tiesler - eTIGER access (userid and
password) - Field Dirctors - All CTE related issues
- Data Reporting Web - http//www.state.tn.us/educat
ion/cte/ad/tiger/ - eTIGER Help link
- eTIGER home page - special announcements
- EIS Web - http//www.tennessee.gov/education/eis/
- EIS Contacts - http//www.tennessee.gov/education/
eis/eiscontacts.pdf - School Report Card (including Perkins Report)
- Li-Zung Lin - ( li-zung.lin_at_state.tn.us )
-