A Fiscal Overview of GrantsA Fiscal Overview of GrantsIllinois Association of School Illinois Association of School

Business OfficialsBusiness Officials

Educational Support Professionals’ Educational Support Professionals’ ConferenceConference

Presented by:Presented by:Tim ImlerTim Imler

Presentation OutlinePresentation Outline

Types of GrantsTypes of Grants

Grant LifeGrant Life

Important Grant GuidelinesImportant Grant Guidelines

Statutory Claim DatesStatutory Claim Dates

Grant Budgets and AmendmentsGrant Budgets and Amendments

Grant ExpendituresGrant Expenditures

Other Fiscal IssuesOther Fiscal Issues

Electronic ServicesElectronic Services

Division and Contact InformationDivision and Contact Information

Policy/Procedures/RequirementsPolicy/Procedures/Requirements

Policy/Procedures/RequirementsPolicy/Procedures/Requirements

Policy/Procedures/RequirementsPolicy/Procedures/Requirements

STATE AND FEDERAL GRANTSSTATE AND FEDERAL GRANTSTYPESTYPES

ENTITLEMENT -- FORMULAENTITLEMENT -- FORMULAFund recipients receive a specific amount based Fund recipients receive a specific amount based on a formula calculation and is usually continual.on a formula calculation and is usually continual.Examples (IDEA Flow Through, Title Grants and Examples (IDEA Flow Through, Title Grants and Reading Improvement)Reading Improvement)

DISCRETIONARY -- COMPETITIVEDISCRETIONARY -- COMPETITIVEFunding is inadequate to award grants to all Funding is inadequate to award grants to all recipients. ISBE selects the best service provider recipients. ISBE selects the best service provider for service delivery. Awards are conducted for service delivery. Awards are conducted through request for proposal (RFP).through request for proposal (RFP).Examples (IDEA Part B Discretionary, Early Examples (IDEA Part B Discretionary, Early Childhood)Childhood)

GRANT LIFE OF FUNDSGRANT LIFE OF FUNDS

STATESTATEFunds appropriated by the General Funds appropriated by the General Assembly are available for obligation Assembly are available for obligation from July 1 to June 30. Obligations from July 1 to June 30. Obligations prior to June 30 can be paid until prior to June 30 can be paid until August. (e.g. Bilingual, Free Lunch and August. (e.g. Bilingual, Free Lunch and Breakfast)Breakfast)

FEDERALFEDERALIn general, federal funds are available In general, federal funds are available for 27 months (July 1 to September 30).for 27 months (July 1 to September 30).

IMPORTANT GRANT GUIDELINESIMPORTANT GRANT GUIDELINES

START AND END DATESSTART AND END DATESStart date is dependent on grant receipt at ISBE. Start date is dependent on grant receipt at ISBE. Grants cannot begin prior to JULY 1. Grants received Grants cannot begin prior to JULY 1. Grants received at ISBE after JULY 1 begin on that date. at ISBE after JULY 1 begin on that date.

Recipients submitting entitlement or continuation Recipients submitting entitlement or continuation grants in “substantially approvable” form can begin grants in “substantially approvable” form can begin obligating funds at the time of receipt by ISBE without obligating funds at the time of receipt by ISBE without written approval. If in doubt, do not obligate.written approval. If in doubt, do not obligate.

In general, grants should be operated in a twelve In general, grants should be operated in a twelve month period, usually July 1 to June 30.month period, usually July 1 to June 30.

All grant activities must be conducted and all All grant activities must be conducted and all expenditures must be obligated between the start and expenditures must be obligated between the start and end date.end date.

IMPORTANT GRANT GUIDELINESIMPORTANT GRANT GUIDELINES

END DATE EXTENSIONSEND DATE EXTENSIONSEnd date extensions MUST be requested 30 End date extensions MUST be requested 30 days prior to the end date of the project. State days prior to the end date of the project. State project extensions should not be requested project extensions should not be requested past August 31 unless there are extraordinary past August 31 unless there are extraordinary circumstances. Extension requests for eGMS circumstances. Extension requests for eGMS programs should be done via the IWAS/eGMS programs should be done via the IWAS/eGMS system. All other programs, requests should system. All other programs, requests should be mailed to the Funding and Disbursement be mailed to the Funding and Disbursement Services Division with a CC to the appropriate Services Division with a CC to the appropriate program area.program area.

STATUTORY CLAIM DEADLINESSTATUTORY CLAIM DEADLINESJULY 1 JULY 1 -- General State Aid -- General State Aid

JULY 15 JULY 15 -- Special Education Orphanage-- Special Education Orphanage

JULY 25 JULY 25 -- Reg/Voc/Special Transportation-- Reg/Voc/Special Transportation

JULY 31JULY 31 -- Regular Education Orphanage -- Regular Education Orphanage

AUGUST 15AUGUST 15 -- Sp Ed Pupil & Personnel -- Sp Ed Pupil & Personnel

NOVEMBER 1NOVEMBER 1 -- Sp Ed Orphanage Summer -- Sp Ed Orphanage Summer

NOVEMBER 1NOVEMBER 1 -- Sp Ed Summer School -- Sp Ed Summer School

GRANT BUDGETSGRANT BUDGETS

Understand allowable direct costs, forms and Understand allowable direct costs, forms and instructions.instructions.

Make sure important contact information is Make sure important contact information is provided.provided.

-- Region-County-District-Type Code-- Region-County-District-Type Code

-- Contact Name, Address, Phone, Fax-- Contact Name, Address, Phone, Fax

-- Use forms that are provided. Do not -- Use forms that are provided. Do not “doctor” another form to submit. “doctor” another form to submit.

Use the proper function and object per the Use the proper function and object per the Illinois Program Accounting Manual. Illinois Program Accounting Manual.

GRANT BUDGETSGRANT BUDGETS

Provide sufficient detail for all Provide sufficient detail for all expenditures, especially equipment.expenditures, especially equipment.Monthly Payment Schedules should Monthly Payment Schedules should reflect anticipated expenditures.reflect anticipated expenditures.NO LUMP SUM PAYMENTS unless NO LUMP SUM PAYMENTS unless there are documented direct costs or there are documented direct costs or obligations.obligations.Sign and Attach Required Assurances Sign and Attach Required Assurances (e.g. Drug Free Workplace)(e.g. Drug Free Workplace)Proper Signatures and CopiesProper Signatures and Copies

GRANT AMENDMENTSGRANT AMENDMENTSWHEN TO AMEND:WHEN TO AMEND:

If anticipated expenditures will exceed 20% If anticipated expenditures will exceed 20% or $1,000, whichever is greater, on a or $1,000, whichever is greater, on a budgetedbudgeted cell. cell.

To access carryover for federal entitlement To access carryover for federal entitlement grants.grants.

When there is a major change in project When there is a major change in project scope.scope.

Adding a new expenditure itemAdding a new expenditure item

Unique program requirementsUnique program requirements

GRANT EXPENDITURESGRANT EXPENDITURESExpenditure reports should Expenditure reports should alwaysalways reflect reflect cumulative expenditures.cumulative expenditures.

Expenditures can vary by 20% or $1,000, Expenditures can vary by 20% or $1,000, whichever is the greater, on a budgeted cell.whichever is the greater, on a budgeted cell.

Excess cash will be withheld from future Excess cash will be withheld from future scheduled payment(s).scheduled payment(s).

A project is FINAL when the end date equals A project is FINAL when the end date equals the expenditure through date with zero the expenditure through date with zero obligations. If an obligation is reported, the obligations. If an obligation is reported, the entity will have 90 days from the end date of entity will have 90 days from the end date of the project to liquidate the obligation.the project to liquidate the obligation.

OTHER FISCAL ISSUESOTHER FISCAL ISSUESPROJECT FREEZESPROJECT FREEZES-- Excess Cash on Hand (Any Positive Balance)-- Excess Cash on Hand (Any Positive Balance)-- Late Expenditure Reports (After 30 calendar days)-- Late Expenditure Reports (After 30 calendar days)-- Refund Due from previous year-- Refund Due from previous yearFEDERAL CARRYOVERFEDERAL CARRYOVER-- Unbudgeted Funds (Available Non-budgeted)-- Unbudgeted Funds (Available Non-budgeted)-- Unexpended Funds (Prepayment)-- Unexpended Funds (Prepayment)INTEREST INCOMEINTEREST INCOME-- Federal interest must be returned to appropriate -- Federal interest must be returned to appropriate

Federal Agency if > $100. (34 CFR 80.21)Federal Agency if > $100. (34 CFR 80.21)-- State interest can be retained if it is applied back to -- State interest can be retained if it is applied back to

the grant. (30 ILCS 705/10)the grant. (30 ILCS 705/10)RETURN OF FUNDSRETURN OF FUNDS---- Unspent State money > $50 should be returned Unspent State money > $50 should be returned within 45 days of notification by ISBE.within 45 days of notification by ISBE.

Problems From Previous YearsProblems From Previous Years

1.1. Final expenditure report overstated (i.e., some Final expenditure report overstated (i.e., some prior year expenditures were included in current prior year expenditures were included in current year expenditure report)year expenditure report)

2.2. Final expenditure report understated (i.e., some Final expenditure report understated (i.e., some current year expenditures were not reported, or current year expenditures were not reported, or report NOT cumulative)report NOT cumulative)

3.3. Sub-grant expenditures not monitoredSub-grant expenditures not monitored4.4. Expenditure reports do not agree with the amounts Expenditure reports do not agree with the amounts

recorded in the district’s general ledgerrecorded in the district’s general ledger5.5. Grant funds were not segregated (i.e., federal grant Grant funds were not segregated (i.e., federal grant

funds were used to cover local operating funds were used to cover local operating expenditures)expenditures)

ELECTRONIC SERVICESELECTRONIC SERVICESIllinois State Board Web Application System (IWAS)Illinois State Board Web Application System (IWAS)Financial Reimbursement Information System Inquiry (FRIS)Financial Reimbursement Information System Inquiry (FRIS)GENERAL STATE AID INQUIRY SYSTEMGENERAL STATE AID INQUIRY SYSTEMPUPIL TRANSPORTATION INQUIRY SYSTEMPUPIL TRANSPORTATION INQUIRY SYSTEMPUBLIC SCHOOL CALENDAR INQUIRY SYSTEMPUBLIC SCHOOL CALENDAR INQUIRY SYSTEM

PUBLIC SCHOOL CALENDARPUBLIC SCHOOL CALENDARGENERAL STATE AID GENERAL STATE AID STATE AND FEDERAL EXPENDITURE REPORTSSTATE AND FEDERAL EXPENDITURE REPORTSREG/VOC/SP ED TRANSPORTATIONREG/VOC/SP ED TRANSPORTATIONSUMMER SCHOOL STATE AIDSUMMER SCHOOL STATE AIDSP ED PUPIL AND PERSONNEL APPROVALS/CLAIMSSP ED PUPIL AND PERSONNEL APPROVALS/CLAIMSCHILD NUTRITION CLAIMSCHILD NUTRITION CLAIMSDRIVER EDUCATION (Blue Slips)DRIVER EDUCATION (Blue Slips)REGULAR ORPHANAGE 18-3REGULAR ORPHANAGE 18-3

IWAS HELP DESK 217-558-3600IWAS HELP DESK 217-558-3600

Division Home PageDivision Home Pagewww.isbe.net/funding/default.htmwww.isbe.net/funding/default.htm

FRIS INQUIRYFRIS INQUIRY

FRIS INQUIRYFRIS INQUIRY

FRIS INQUIRYFRIS INQUIRY

FRIS INQUIRYFRIS INQUIRY

FRIS INQUIRYFRIS INQUIRY

FRIS INQUIRYFRIS INQUIRY

GSA INQUIRYGSA INQUIRY

GSA INQUIRYGSA INQUIRY

GSA INQUIRYGSA INQUIRY

SCHOOL CALENDAR INQUIRYSCHOOL CALENDAR INQUIRY

SCHOOL CALENDAR INQUIRYSCHOOL CALENDAR INQUIRY

TRANSPORTATION INQUIRYTRANSPORTATION INQUIRY

TRANSPORTATION INQUIRYTRANSPORTATION INQUIRY

DIVISION OF FUNDING AND DIVISION OF FUNDING AND DISBURSEMENT SERVICESDISBURSEMENT SERVICES

DIVISION ADMINISTRATOR: DIVISION ADMINISTRATOR: TIM IMLERTIM IMLERSUPERVISORSUPERVISOR:: MARY MORRISON (State/Federal Grants) MARY MORRISON (State/Federal Grants)

DIVISION PHONE NUMBER: DIVISION PHONE NUMBER: 217/782-5256217/782-5256E-mail Addresses:E-mail Addresses:timler@isbe.netmmorriso@isbe.net