Career and Technical Education Career and Technical Education Funding Funding
Data Reporting Data Reporting
Career and Technical Education New Directors’ MeetingCareer and Technical Education New Directors’ Meeting TDCTE Fall 2006TDCTE Fall 2006
October 26-27, 2006October 26-27, 2006Holiday Inn, Brentwood TNHoliday Inn, Brentwood TN
Financial ReportingFinancial Reporting
Understand your responsibilities as fiscal Understand your responsibilities as fiscal managermanager
Understand applicable regulationsUnderstand applicable regulations Understand what you can and cannot spend Understand what you can and cannot spend
with your Perkins funds with your Perkins funds Build a database for resourcesBuild a database for resources
Manage the day to day operations of the career and technical Manage the day to day operations of the career and technical education programeducation program
Evaluate program and staffEvaluate program and staff Maintain records and proper procurement and accounting of Maintain records and proper procurement and accounting of
all expenditures - local-state-federalall expenditures - local-state-federal Maintain adequate inventory of equipmentMaintain adequate inventory of equipment Prepare the local improvement plan Prepare the local improvement plan Interpret laws and rules - ADA, Section 504, Perkins, OCR, Interpret laws and rules - ADA, Section 504, Perkins, OCR, Nontraditional, Tech Prep, Labor standards, Program Nontraditional, Tech Prep, Labor standards, Program
standards/competenciesstandards/competencies Comply with required reporting requirements and timelines.Comply with required reporting requirements and timelines. Interpret data and provide data analysisInterpret data and provide data analysis
Other duties as assigned!!!! Other duties as assigned!!!!
Fiscal and Records ManagementFiscal and Records Management
Applicable RegulationsApplicable Regulations
Provisions relating to Financial Management can Provisions relating to Financial Management can be found in the Education Department General be found in the Education Department General Administrative Regulations (EDGAR) at 34 CFR Administrative Regulations (EDGAR) at 34 CFR 80.23 and 34 CFR 80.4180.23 and 34 CFR 80.41
OMB Circular A-87 Cost Principles for State, OMB Circular A-87 Cost Principles for State, Local and Indian Tribal GovernmentsLocal and Indian Tribal Governments
Local system financial reporting - Internal School Local system financial reporting - Internal School Uniform Accounting Manuel (A-133)Uniform Accounting Manuel (A-133)
Understanding Funding SourcesUnderstanding Funding Sources
BEP fundingBEP funding Local fundingLocal funding Federal fundingFederal funding
EDGAR 80.40EDGAR 80.40
SEA responsible for managing day to day SEA responsible for managing day to day operations of sub grant support activitiesoperations of sub grant support activities
SEA legally responsible for sub grant SEA legally responsible for sub grant expendituresexpenditures
SEA must monitor sub grantees to assure SEA must monitor sub grantees to assure compliance with applicable federal compliance with applicable federal requirements and performance goals being requirements and performance goals being achieved - program - function - activityachieved - program - function - activity
MonitoringMonitoring
Informing sub grantees of compliance Informing sub grantees of compliance requirementsrequirements
Reviewing grantee financial and Reviewing grantee financial and performance reportsperformance reports
Performing site visitsPerforming site visits
SupplantingSupplanting
Leads to presumptionsLeads to presumptions Lack of understandingLack of understanding Confusion with other requirementsConfusion with other requirements
Required by law to not supplantRequired by law to not supplant Prior year expendituresPrior year expenditures
EDGAR Trouble SpotsEDGAR Trouble Spots
76.707 Date of Obligation76.707 Date of Obligation 76.730 Records76.730 Records 80.24 Cost Sharing80.24 Cost Sharing 80.22 Allowable Costs80.22 Allowable Costs 80.36 Procurements80.36 Procurements 80.42 Retention of Records80.42 Retention of Records 80.32 Management and disposition of 80.32 Management and disposition of
equipmentequipment
BASIC Cost GuidelinesBASIC Cost Guidelines
Necessary and ReasonableNecessary and Reasonable Allocable to the Federal Grant Award-Allocable to the Federal Grant Award-
Required and Permissive usesRequired and Permissive uses Authorized or Not Prohibited by state or Authorized or Not Prohibited by state or
local lawlocal law Conforms to the limitations of A87-A-21Conforms to the limitations of A87-A-21 Consistent with Federal Policies and Consistent with Federal Policies and
Regulations that applyRegulations that apply
Local Level Audit FindingsLocal Level Audit Findings
Using Perkins funds to cover non-Perkins Using Perkins funds to cover non-Perkins costs-supplies, equipment, etc.costs-supplies, equipment, etc.
Using Perkins equipment by other Using Perkins equipment by other programs at the expense of CTE programsprograms at the expense of CTE programs
Property managementProperty management Salary and ERE costs not supported by time Salary and ERE costs not supported by time
records, actual duties, or PDQsrecords, actual duties, or PDQs Failing to follow accounting and Failing to follow accounting and
procurement rulesprocurement rules
Local Level Audit FindingsLocal Level Audit Findings
Disallowed improvements to real Disallowed improvements to real propertyproperty
Cash management reportingCash management reporting Reasonable, “allowable” costsReasonable, “allowable” costs Expenditures that do not appear to be Expenditures that do not appear to be
supported by the recipient’s approved supported by the recipient’s approved local planlocal plan
Compliance with state and local lawsCompliance with state and local laws
Can I use my $$$? Places to LookCan I use my $$$? Places to Look
Section 135 of Perkins (local Uses of Funds)Section 135 of Perkins (local Uses of Funds) Review your local plan and budgetReview your local plan and budget Ask your local field service center Ask your local field service center
consultantconsultant Look at OMB Circular A-87Look at OMB Circular A-87 Ask the question be referred to the TNDOE Ask the question be referred to the TNDOE
or OVAEor OVAE
Section 135Section 135
Grant Recipients have---Grant Recipients have--- Required Uses of FundRequired Uses of Fund Permissive Uses of FundsPermissive Uses of Funds
This is the first place to look when answering the This is the first place to look when answering the question: “Can I use my $$$ for?”question: “Can I use my $$$ for?”
Eight (8) Required Uses - Once you have met the Eight (8) Required Uses - Once you have met the required uses, then you may use Perkins funds required uses, then you may use Perkins funds for the fifteen (15) Permissive Usesfor the fifteen (15) Permissive Uses
Allocable CostsAllocable Costs
Costs are allocable to the grant if the Costs are allocable to the grant if the goods and services involved are goods and services involved are chargeable to the cost objective in chargeable to the cost objective in accord with the benefits received---accord with the benefits received---
Benefit to the CTE ProgramBenefit to the CTE Program
ObligationsObligations
Acquisition of Property - Acquisition of Property - date of binding written commitmentdate of binding written commitment Personal Services by employee - Personal Services by employee - when services are performed when services are performed Personal Service by Contractor - Personal Service by Contractor - date of binding written commitmentdate of binding written commitment Travel - when travel is takenTravel - when travel is taken
Retention of RecordsRetention of Records
Statue of Limitations (ED) 5 yearsStatue of Limitations (ED) 5 years Keep all records for 5 YearsKeep all records for 5 Years Separate records and recordkeeping by Separate records and recordkeeping by
state, local and federalstate, local and federal
EquipmentEquipment
Title rests with the GranteeTitle rests with the Grantee When no longer needed, equipment may be When no longer needed, equipment may be
used in other activities currently or used in other activities currently or previous supported by Federal fundsprevious supported by Federal funds
Federal definition of equipment is that Federal definition of equipment is that costing $5000.00costing $5000.00
Local systems might have a different Local systems might have a different definitiondefinition
Equipment Management and Equipment Management and DispositionDisposition
Reference 34 CFR 80.32 (d) and (e)Reference 34 CFR 80.32 (d) and (e) Procurement - Bidding process - No sole Procurement - Bidding process - No sole
sourcesource Property Records maintained and separateProperty Records maintained and separate Disposition - items of equipment with a Disposition - items of equipment with a
current per-unit fair market value of less current per-unit fair market value of less that $5000 may be retained, sold or that $5000 may be retained, sold or otherwise disposed of with no further otherwise disposed of with no further obligationobligation
Education General Department Administrative Regulations (EDGAR) - Education General Department Administrative Regulations (EDGAR) - http://www.ed.gov/policy/fund/reg/edgarReg/edgar.htmlhttp://www.ed.gov/policy/fund/reg/edgarReg/edgar.html
OMB CircularsOMB Circulars http://www.whitehouse.gov/omb/circulars/http://www.whitehouse.gov/omb/circulars/
The Carl D. Perkins Vocational Technical Education Act of 1998The Carl D. Perkins Vocational Technical Education Act of 1998 http://www.ed.gov/offices/OVAE/CTE/legis.htmlhttp://www.ed.gov/offices/OVAE/CTE/legis.html The Carl D. Perkins Vocational Technical Education Improvement Act of 2006The Carl D. Perkins Vocational Technical Education Improvement Act of 2006
http://www.rules.house.gov/109_2nd/text/s250/s250_conf_rept.pdfhttp://www.rules.house.gov/109_2nd/text/s250/s250_conf_rept.pdf
Circular A-133 compliance SupplementCircular A-133 compliance Supplement http://www.whitehouse.gov/omb/circulars/a133_compliance/06/06toc.htmlhttp://www.whitehouse.gov/omb/circulars/a133_compliance/06/06toc.html
Other resources:Other resources: Tennessee Code Annotated and supplement (TCA)Tennessee Code Annotated and supplement (TCA) Internal School Uniform Accounting Policy ManuelInternal School Uniform Accounting Policy Manuel ed.gov - OVAE homepageed.gov - OVAE homepage TNDOE homepage - TNDOE homepage - http://www.tennessee.gov/education/http://www.tennessee.gov/education/
CTE LinkCTE Link - http://www.tennessee.gov/education/cte/ - http://www.tennessee.gov/education/cte/
Support andSupport and Resources for Directors Resources for Directors
Questions?Questions?
We hope this was helpfulWe hope this was helpful
My Advice—When in doubt don’t’!My Advice—When in doubt don’t’!
Data ReportingData Reporting
Why does CTE want to improve Data Quality?Why does CTE want to improve Data Quality?
Legal ReasonsLegal Reasons Perkins Requirements:Perkins Requirements: Section 122(c)(20) Accurate, reliable and Section 122(c)(20) Accurate, reliable and
timely timely Consolidated Annual Report:Consolidated Annual Report: Section II c “attest to the state’s data Section II c “attest to the state’s data
quality”quality” OMB Circular A-133 and A 87: OMB Circular A-133 and A 87:
Require review of enrollment reportingRequire review of enrollment reporting EDGAR 34 CFR 80.4:EDGAR 34 CFR 80.4: Monitoring to assure complianceMonitoring to assure compliance
Why does CTE want to improve Data Quality?Why does CTE want to improve Data Quality?
Research ReasonsResearch Reasons
Good research practice requires that data be Good research practice requires that data be verified to assure:verified to assure:
conformance to operational definitions conformance to operational definitions accuracy of reported valuesaccuracy of reported values cleanliness of data to improve the quality of cleanliness of data to improve the quality of
information and reduce errorsinformation and reduce errors local system receipt of statewide and local local system receipt of statewide and local
data analysis in a more timely manner for data analysis in a more timely manner for program improvement planningprogram improvement planning
compliance with OVAE conditions for State compliance with OVAE conditions for State Plan approvalPlan approval
Why does CTE want to improve Data Quality?Why does CTE want to improve Data Quality?
““OUR OWN” ReasonsOUR OWN” Reasons The truth number reveals the fact The truth number reveals the fact
CTE courses providedCTE courses provided Student enrollmentStudent enrollment Concentrator’s reportConcentrator’s report Follow-up reportFollow-up report Non-Attainment reportNon-Attainment report
Improve students’ academic achievement Improve students’ academic achievement and professional skillsand professional skills
Retain high quality CTE programsRetain high quality CTE programs Better prepare CTE students for further Better prepare CTE students for further
study and future careerstudy and future career Align with the curriculum goalsAlign with the curriculum goals
TN Data Reporting SystemTN Data Reporting System
II. . Up to FY 2003 - paperUp to FY 2003 - paper MIS , Management InformationMIS , Management Information SystemSystem II. FY 2004 - upload/downloadII. FY 2004 - upload/download TIGER (TN-TIGER)TIGER (TN-TIGER)III. FY 2005 - web based on-lineIII. FY 2005 - web based on-line eTIGER (EIS-TIGER)eTIGER (EIS-TIGER)
Tennessee Career-Technical Tennessee Career-Technical Data Reporting SystemData Reporting System
TN Data Reporting SystemTN Data Reporting System
DataData MISMIS eTIGEReTIGER 2006-20072006-2007
EnrollmentEnrollment Scan bubble Scan bubble sheets sent by sheets sent by LEAsLEAs
Pre-populate Pre-populate from EIS or from EIS or Upload to Upload to eTIGEReTIGER
Display EIS Display EIS data on data on eTIGEReTIGER
Follow-UpFollow-Up Mail in Mail in Follow-up Follow-up survey result survey result discs to SDE discs to SDE
Send survey list Send survey list to LEA, upload to LEA, upload results or enter results or enter on-line to on-line to eTIGEReTIGER
Display survey Display survey list on list on eTIGER, enter eTIGER, enter results on-line results on-line to eTIGERto eTIGER
Concentrator Concentrator
& & CompetencyCompetency
Mail in discs of Mail in discs of Concentrator Concentrator datadata
Enter on-line to Enter on-line to eTIGER or eTIGER or Upload to Upload to eTIGEReTIGER
Enter on-line Enter on-line to eTIGERto eTIGER
Data CollectingData Collecting
TN Data Reporting SystemTN Data Reporting System
ReportsReports MISMIS eTIGEReTIGER 2006-20072006-2007
Follow-Up Follow-Up ReportReport
LEAs send in LEAs send in data, no reportdata, no report
Generate in Generate in eTIGEReTIGER
Generate in Generate in eTIGEReTIGER
Concentrators’ Concentrators’ ReportReport
LEAs send in LEAs send in data, no reportdata, no report
Generate in Generate in eTIGEReTIGER
Generate in Generate in eTIGEReTIGER
Competency Competency Attainment Attainment ReportsReports
LEAs send in LEAs send in paper reports to paper reports to SDESDE
Generate in Generate in eTIGEReTIGER
Generate in Generate in eTIGEReTIGER
Perkins ReportPerkins Report SDE mail to SDE mail to LEAsLEAs
Download / on-Download / on-line at web line at web
On-line at webOn-line at web
CTE School CTE School Report CardReport Card
No School No School Report CardReport Card
Online with Online with Perkins ReportPerkins Report
Online with Online with Perkins Perkins ReportReport
CTE ReportsCTE Reports
TN Data Reporting SystemTN Data Reporting System
Future DevelopmentFuture Development EIS and eTIGER merge as one data EIS and eTIGER merge as one data
warehousewarehouse EIS for data collection/editingEIS for data collection/editing Data correction by LEA’s EIS contactsData correction by LEA’s EIS contacts eTIGER mainly for reporting serviceeTIGER mainly for reporting service LEA’s CTE directors & teachers and EIS LEA’s CTE directors & teachers and EIS
contacts, contacts, TOGETHERTOGETHER, assure data quality, assure data quality
CTE School Report CardsCTE School Report Cards
CTE course enrollment informationCTE course enrollment information Program Area informationProgram Area information Comparison of CTE students with secondary High Comparison of CTE students with secondary High
School students within special population groups School students within special population groups and ethnicityand ethnicity
Perkins ReportPerkins Report 1S1: Academic Attainment1S1: Academic Attainment 1S2: Skill Proficiency1S2: Skill Proficiency 2S1: Completion2S1: Completion 3S1: Placement3S1: Placement 4S1: Non-Traditional Participation4S1: Non-Traditional Participation 4S2: Non-Traditional Completion4S2: Non-Traditional Completion
State, System, and School Report CardState, System, and School Report Card
CTE Directors - DutiesCTE Directors - Duties
Data ReportingData Reporting Identify CTE teachers (eTIGER userid & password)Identify CTE teachers (eTIGER userid & password) Assure CTE class data reported/updated to EIS Assure CTE class data reported/updated to EIS Monitor/support CTE teacher reporting to eTIGERMonitor/support CTE teacher reporting to eTIGER Conduct follow-up survey and report to eTIGERConduct follow-up survey and report to eTIGER Approve system wide data Approve system wide data Obtain and review CTE Reports from eTIGERObtain and review CTE Reports from eTIGER Submit suggestions for data reporting systemSubmit suggestions for data reporting system
School Report Card (including Perkins Report)School Report Card (including Perkins Report) Preview School Report Card to ensure the accuracy of Preview School Report Card to ensure the accuracy of
datadata
CTE Directors’ DutiesCTE Directors’ Duties
CTE Directors - Support & ResourcesCTE Directors - Support & Resources
Data ReportingData Reporting Donna Tiesler - eTIGER access (userid and password)Donna Tiesler - eTIGER access (userid and password) Field Dirctors - All CTE related issues Field Dirctors - All CTE related issues Data Reporting Web - Data Reporting Web - http://www.state.tn.us/education/cte/ad/tiger/http://www.state.tn.us/education/cte/ad/tiger/ eTIGER “Help” linkeTIGER “Help” link eTIGER home page - special announcementseTIGER home page - special announcements EIS Web - EIS Web - http://www.tennessee.gov/education/eis/http://www.tennessee.gov/education/eis/ EIS Contacts - EIS Contacts - http://www.tennessee.gov/education/eis/eiscontacts.pdfhttp://www.tennessee.gov/education/eis/eiscontacts.pdf
School Report Card (including Perkins Report)School Report Card (including Perkins Report) Li-Zung Lin - Li-Zung Lin - ( ( [email protected]@state.tn.us ) )
Support and Resources for DirectorsSupport and Resources for Directors