Career and Technical Education Funding Data Reporting Career and Technical Education New Directors

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Career and Technical Education Funding Data
Reporting Career and Technical Education New
Directors Meeting TDCTE Fall 2006October
26-27, 2006Holiday Inn, Brentwood TN
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Financial 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

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Fiscal 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!!!!

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Applicable 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)

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Understanding Funding Sources

• BEP funding
• Local funding
• Federal funding

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EDGAR 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

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Monitoring

• Informing sub grantees of compliance requirements
• Reviewing grantee financial and performance
  reports
• Performing site visits

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Supplanting

• Leads to presumptions
• Lack of understanding
• Confusion with other requirements
• Required by law to not supplant
• Prior year expenditures

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EDGAR 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

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BASIC 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

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Local 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

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Local 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

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Can 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

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Section 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

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Allocable 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

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Obligations

• 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

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Retention of Records

• Statue of Limitations (ED) 5 years
• Keep all records for 5 Years
• Separate records and recordkeeping by state,
  local and federal

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Equipment

• 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

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Equipment 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

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Support 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/

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Questions?

• We hope this was helpful
• My AdviceWhen in doubt dont!

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Data Reporting
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Why 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

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Why 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

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Why 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

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TN 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)

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TN Data Reporting System
Data Collecting
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TN Data Reporting System
CTE Reports
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TN 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

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CTE 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

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CTE 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

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CTE 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 )