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What is the CSP Grant? The New York State Education Department received a five year Federal Charter Schools Program (CSP) grant that runs from 2011-2016. – PowerPoint PPT presentation

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Title: New%20York%20state%20education%20department


1
New York stateeducation department
  • FY15-16 Federal Charter Schools Program (CSP)
  • Continuation Orientation

May 19, 2015
2
Todays Audience
  • Representatives from schools that are completing
    the planning phase of the CSP grant and want to
    understand the implementation phase (also
    referred to as continuation phase).
  • Consultants assisting charter schools with
    completing documents to access CSP implementation
    grant funds.

3
What is the CSP Grant?
  • The New York State Education Department received
    a five year Federal Charter Schools Program (CSP)
    grant that runs from 2011-2016.
  • Funding is under Title V, Part B of the No Child
    Left Behind Act of 2001 (NCLB)
  • The primary purpose of the grant is to award
    sub-grants for charter school planning, program
    design and initial implementation

4
Amount of CSP Funds
  • NYS Allocation Amounts
  • 500,000 base amount, max amount of 750,000
  • Underserved Student Population Priority will
    increase award to 625,000 (determined after Year
    1)
  • Meeting Program Authorizer Design Priority will
    increase award to 750,000 (determined at
    application)
  • CSP Grantees cannot receive both incentives, as
    it would push award past 750,000 max amount

5
CSP Grant Web Help
  • The CSP general grant webpage is located at
  • http//www.p12.nysed.gov/psc/grants.html
  • 2015-16 CSP Continuation Funding is located at
  • http//www.p12.nysed.gov/psc/funding/1415contapp.h
    tml
  • http//www.p12.nysed.gov/psc/documents/nonregguida
    nce.doc (204 KB) provides information regarding
    various provisions of the CSP Grant.
  • Guidance on Internal Controls for grants can be
    found on pg. 52
  • The Fiscal Oversight Guidebook
  • The New EDGAR webinar slides and recording
    featuring Tiffany Winters, Esq., from Brustein
    and Manasevit, PLLC can be found at
    http//www.p12.nysed.gov/psc/

6
Three Budget Periods
  • CSP grant funds can be used for up to 36 months
    within three budget periods
  • up to 18 months of planning (generally budget
    period 1)
  • up to 24 months of implementation/continuation
    (generally budget periods 2 3)

7
Budget Periods Example 1
  • Master contract with dates from 1/1/13 8/31/15
    is divided
  • into three budget periods.
  • Planning Phase (before school opens, up to 18
    months)
  • Budget period 1 might be from 1/1/13 8/31/13
  • School Opened 9/1/13 that begins receiving
    per-pupil funding on 7/1/13
  • Implementation Phase (up to 24 months)
  • Budget period 2 would be from 9/1/13 8/31/14
  • Budget period 3 would be from 9/1/14 8/31/15

8
Budget Periods Example 2
  • A master contract with dates from 1/1/14
    8/31/16 is divided into three budget periods.
  • Planning Phase (before school opens)
  • Budget period 1 might be from 1/1/14 08/31/14
  • School Opened 9/1/14 that begins receiving
    per-pupil funding on 7/1/14
  • Implementation Phase (24 months)
  • Budget period 2 would be from 9/1/14 to 8/31/15
  • Budget period 3 would be from 9/1/15 to 8/31/16

9
Budget Periods Example 3
  • A master contract with dates from 7/1/14 -
    6/30/17
  • 11/1/14 - 6/30/17
  • 12/16/14 - 6/30/17
  • Are divided into three budget periods.
  • Planning Phase (before school opens)
  • Budget period 1 might be from 12/16/14 06/30/15
  • School Opening on 9/1/15 that begins receiving
    per-pupil funding on 7/1/14
  • Implementation Phase (24 months)
  • Budget period 2 would be from 7/1/15 to 6/30/16
  • Budget period 3 would be from 7/1/16 to 6/30/17

10
Planning vs. Implementation
  • Planning Phase
  • (Budget Period 1)
  • Implementation/Continuation Phase
  • (Budget Period 2 3)
  • Can be up to 24 months long and span the first
    two years of operation
  • Allowable expenditures include
  • Purchased Services
  • Supplies Materials
  • Equipment Purchases
  • Travel Expenses
  • Can be up to 18 months long prior to opening
    doors
  • Allowable expenditures include
  • Salaries for Staff
  • Purchased Services
  • Supplies Materials
  • Equipment Purchases
  • Travel Expenses
  • Rent

11
Allowability
  • As a general matter, costs must be
  • Reasonable
  • Necessary
  • Allocable to meet the objectives of the grant
  • Power Point Slides on Allowability and Grants
    Management

12
Allowable Initial Implementation Expenditures
  • For initial implementation of the charter school,
  • expenditures can be made for
  • Informing the community about the school,
  • Acquiring necessary equipment and educational
    materials and supplies,
  • Acquiring or developing curriculum materials, and
  • Other initial operating costs that cannot be met
    from State or local sources (per supplement, not
    supplant requirement)
  • Note July 1 is the date charters begin
    receiving per pupil funding from Districts. After
    July 1 CSP funds may not be used for costs met
    from State or local sources, such as rent or
    teacher salaries. This prevents violating the
    supplement not supplant requirement for Federal
    grant funds. Typically we begin budget year 2
    (first implementation period) on July 1 to
    coincide with the receipt of per pupil funding.

13
Allowable Continuation CSP Expenditures
  • Refinement of the desired educational results and
    of the method for the measuring progress towards
    achieving those results
  • Professional development of teachers and other
    staff who will work in the charter school
  • Acquiring necessary equipment, educational
    materials and supplies
  • Acquiring or developing curriculum materials
  • And any other operating costs to begin a charter
    school that cannot be met from state or local
    sources
  • For Budget Periods 2 and 3 be aware of
    supplement, not supplant requirement.

14
Professional/Support Staff Salaries
  • Salaries for professional and support staff are a
    permissible expenditure for CSP funds during the
    Planning phase
  • Once your school begins to per-pupil funding from
    school districts (July 1 of first year of
    operation), CSP funds may not be used to fund
    salaries or any other item that should be paid
    for with state or local funding.  This is
    referred to as the supplement, not supplant
    federal requirement, as outlined in the CSP
    Nonregulatory Guidance (section D-3, page 15).
  • Salaries are generally not permissible
    expenditures during the Implementation phase,
    unless they fund personnel splitting time between
    ongoing operational activities and initial
    implementation activities.
  • Only the portion of time related to initial
    implementation (i.e. curriculum development and
    recruitment of students for future grades) may be
    funded with CSP.
  • The charter school must maintain accurate time
    and effort records to document the amount of time
    each employee works on tasks related to initial
    implementation.

15
Purchased Services
  • CSP Funds may be used to contract with vendors to
    provide certain services necessary to both the
    planning and implementation of services
  • Professional Development
  • Board of Trustee training
  • Accounting and Financial Management
  • Expenditures associated with these services
    should be reported with specific details on
    pricing structure
  • Hourly rate with total number of hours, or
  • Flat rate for the services described

16
Supplies Materials
  • CSP may be used to purchase supplies and
    materials necessary for the day to day operation
    of school
  • Computers and related peripherals
  • Desks, Chairs, other furniture
  • SmartBoards
  • Books and periodicals
  • School supplies
  • Food purchases using CSP funds should be on a
    separate line, so that we can assess
    reasonableness of these costs
  • However, any item that has a unit cost in excess
    of 5,000 per item must be in the Equipment
    category, not the Supplies and Materials
    category.

17
Travel Expenses
  • CSP funds may be used to pay for expenses related
    to travel and attending professional development
    conferences
  • Expenses should be described in detail so that we
    can ascertain if they are reasonable and
    necessary

18
Equipment
  • Equipment purchases are items in excess of 5,000
    per unit
  • Initial implementation activities may include
    acquiring necessary equipment and educational
    materials and supplies.
  • The equipment must be necessary and reasonable
    for the proper and efficient performance and
    administration of the grant.

19
Minor Remodeling
  • CSP funds may not be used for construction.
  • However,
  • CSP funds may be used for necessary maintenance,
    repair, or upkeep of buildings and equipment that
    neither add to the permanent value of the
    property nor appreciably prolong its life, but
    merely keep it in an efficient operating
    condition.

20
2014-2015 FS-10 Final Expenditure Reports
  • For 2014-15 FS-10 Final Expenditure Report
  • Date of Submission for budget periods ending
    6/30/15
  • 9/30/15 or ASAP Send in FS-10F long form
  • SED CSO and grants finance staff review FS-10F
    long form
  • Final payment for 2014-15 grant year is made
  • Date of Submission for budget periods ending
    8/31/15
  • 11/30/15 or ASAP Send in FS-10F long form
  • SED CSO and grants finance staff review
    FS-10F long form
  • Final payment for 2014-15 grant year is made

21
Continuation Application Approval
  • For 2015-16 Continuation application
  • Date of Submission for budget periods ending
    6/30/15
  • DUE 5/30/15- SED CSO staff review 2015-16
    Continuation forms submitted
  • 6/15/15 SED CSO staff sends documents to SED
    Grants Finance
  • 7/1/15 Budget Approved
  • Date of Submission for budget periods ending
    8/31/15
  • DUE 7/31/15 - SED CSO staff review 2015-16
    Continuation forms submitted
  • 8/15/15 SED CSO staff sends documents to SED
    Grants Finance
  • 9/1/15 Budget Approved
  • Dates are tentative and are subject to change
    based on timely receipt of budgets from
    schools

22
2015-16 Continuation Forms
  • Budget Periods ending 6/30/15 - Due 5/30/15
  • Budget Periods ending 8/31/15 - Due 7/31/15
  • 2015-16 Grant Application Cover Page (Form A)
  • 2015-16 Budget Workplan and Annual Project Update
    (Form B)
  • Please consult the instructions for guidance.
  • 2015-16 FS-10 Budget Form (Form C)
  • 2015-16 Contract Budget Summary (Form D)
  • Must be uploaded to the portal electronically
    http//portal.nysed.gov and
  • Mailed with original signatures to
  • NYSED Charter School Office
  • Attn. CSP Project Manager
  • New York State Education Department
  • 89 Washington Avenue EB 5th Floor Mezzanine
  • Albany, New York 12234

23
2015-16 Continuation Forms (contd)
  • Requested by July 31, 2015
  • 2014-15 Progress Report (Form E)
  • ONLY FOR SCHOOLS WITH GRANTS ENDING 8/31/15
  • Due 90 days after the end of the 2014-15 budget
    period for all grants
  • FS-10F Long Form (Form G)
  • Annual Program Update Form (Form B)
  • 2014-15 Equipment Monitoring Form (Form F)

24
Budget Workplan and Annual Program Update
  • There are two sections of the 2015-16 Budget
    Workplan and Annual Program Update (Form B) with
    different due dates
  • Budget Workplan Chart is part of the continuation
    application and due the same date as the rest of
    the application depending on contract dates
  • Annual Program Update is completed at the end of
    the budget period and should be submitted with
    your equipment monitoring form within 90 days of
    the budget end date.
  • Please consult the instructions for guidance.

25
Forms and Contact Information
  • Grant Forms http//www.p12.nysed.gov/psc/funding/
    1415contapp.html
  • Submission Portal http//portal.nysed.gov/portal/
    page/portal/PortalApp
  • Contact Information
  • cspgrant_at_nysed.gov
  • Lori Genito- CSP Grants Manager, 518-486-1736

26
  • Fiscal Forms

27
CSP FS-10 Budget Form
  • Enter the budget for either budget period 2 or
    budget period 3
  • Items must be consistent with the expenditures in
    your CSP application implementation budget
  • The budget summary page must be signed by chief
    administrative officer (not CMO), include your
    project number and school name
  • Please send 1 original (blue ink) and 2 copies
  • 2015-16 FS-10 (Form C) - please use Excel version

28
Amendments (FS-10A)
  • Amendments to your CSP grants budget are
    allowable but must be initiated no less than two
    months before the end of your current budget
    period.
  • Example If your 2014-15 budget period ends
    8/31/15, the CSO needs to have received your
    email request by July 1, 2015.
  • To be approvable, budget amendments must
  • Fall within the already approved activities
    listed in your grant application
  • Stay within the confines of the non-regulatory
    and federal guidance that govern your grant. 
    Non-regulatory guidance can be found at
    http//www.p12.nysed.gov/psc/funding/nonregguidanc
    e.pdf , and
  • Contain a valid justification for the change(s)
    requested.
  • No changes can be made until you have received
    approval
  • Visit http//www.p12.nysed.gov/psc/Amendment.html
    for full instructions on submitting amendments.

29
Payments FS-10/FS-25/FS-10F
  • Upon FS-10 budget approval You receive an
    initial 20 payment of your budget total.
  • Request for Reimbursement FS-25 forms are used
    to request up to 70 of your budget funds. To
    help expedite payments, it is recommended you
    complete these forms on a monthly basis as long
    as you are in need of the funds. Cash payments
    prior to the end of the grant period cannot
    exceed 90 of a grants budget.
  • End of Budget Period FS-10 Final Expenditure
    Long Forms are used to request the remaining 10
    of your Budget. Once your final expenditures are
    approved, the remaining funds will be sent and
    your budget period will be closed out.

30
Independent Auditor Agreed Upon Procedures
  • Audit Guide 
  • Charter School Audit Guide Summary 
  • Auditor will look at overall expenditures for
    reasonableness and test a sample of expenditures
    to determine if expenditures are in accordance
    with grant purposes, are applied to the correct
    budget category, and are recorded in the proper
    fiscal period.
  • Auditor will also review FS-25 form(s) submitted
    to NYSED and tie a sample of expenditures into
    requests for reimbursement.

31
Reporting Monitoring Items to Watch
  • Items identified in prior monitoring
  • CSP Revenue Tests
  • Revenue not recorded
  • Revenue not recorded in the correct fiscal period
  • CSP Expenditure Tests
  • Equipment purchased, but not received must be
    reflected a credit in the CSP general ledger
    account and should not be included on the
    schools final expenditure report (FS-10F)
  • Expenditures not charged to the correct fiscal
    year
  • Request for reimbursement (FS-25) Tests
  • Funds not expended within one month following
    request for reimbursement
  • An accurate written tracking/filing system was
    not maintained for fiscal records.

32
New Federal Grant Regulations
  • Charter School implementation of the New EDGAR
  • Board adopted policies and procedures must be in
    place by June 30, 2015
  • Implementation of these new policies and
    procedures by July 1, 2015
  • Link for the Power Point Slides and recorded
    webinar on the New EDGAR requirements
    http//www.p12.nysed.gov/psc/

33
Federal Grant Regulations, contd
  • The New EDGAR includes these areas
  • Internal controls to account for and safeguard
    all assets
  • Comparison of expenditures with budget amounts
  • Written cash management procedures to minimize
    the parking of advance grant funds
  • Advances must be maintained in insured, interest
    bearing accounts
  • when awards are greater than 120,000
  • And expected interest earned 500 or more
  • Interest earned over 100 must be remitted
    annually

34
Federal Grant Regulations, contd
  • Written procedures for determining allowability
    of grant costs. The procedures should explain the
    process used throughout the grant development and
    budget process
  • For example- consideration that cost is generally
    recognized as ordinary and necessary, arms length
    bargaining, market price for comparable goods
  • Personnel expenses must be based on records that
    accurately reflect the work performed
  • If the charter school has a parent, affiliate or
    subsidiary organization they must also maintain
    written standards of conduct covering
    organization conflicts of interest.

35
Federal Grant Regulations, contd
  • Must disclose in writing, in a timely manner, all
    violation s of Federal criminal law involving
    fraud, bribery or gratuity violations.
  • All procurement transactions must be conducted
    with full and open competition.
  • Micro-purchases of supplies and services under
    3,000 may be awarded without soliciting
    competitive quotations if the cost is reasonable.
    To the extent practicable must distribute
    micro-purchases equitably among qualified
    suppliers.
  • NYSED as the pass through entity is required to
    take prompt action when instances of
    noncompliance are identified including audit
    findings.

36
Resources Links
  • NYSEDs Charter School Office
  • SED Grants Finance Guidance and Information
  • National Charter School Resource Center
  • United States Department of Education Charter
    Schools Home Page

37
Questions?
  • Email CSPgrant_at_nysed.gov with the subject line
    CSP Grant Question
  • Contact the CSP Grant Manager

Lori Genito CSPgrant_at_nysed.gov
Or Lorigenito_at_nysed.gov (518) 486-1736
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