More detailed guidance on Section 1512 Reporting, including examples for calculating jobs reported can be found in TEA Guidance on ARRA Section 1512 Quarterly Reporting.
FAQs as of September 2010
1. I entered expenditure requests in TEA’s Expenditure Reporting (ER) system during the last few days of the month, but the Section 1512 quarterly report associated with my NOGA doesn’t show those expenditures?
2. If we receive a Notice of Grant Award (NOGA) before the last day of the quarter but haven’t expended funds, do we have to submit a quarterly report?
3. We have expended all of the funds awarded for one of our ARRA NOGAs, and we have completed a final expenditure report. Do we still have to submit quarterly reports for that grant?
4. I certified and submitted my Section 1512 report and now I want to make a change. The reporting period is still open. Can I change the report?
5. What did the OMB guidance released on 12/18/09 change regarding the calculation of jobs created/retained and funded?
6. What is a "definite" vs. "indefinite" term with regard to calculating jobs created/retained and funded? Why is it important to know?
7. If we change the percentage paid from ARRA funds during the year on a definite term employee, what do we do about accurately reporting FTEs on our quarterly reports?
8. If an LEA is using the funds to provide only the raise for teachers required by House Bill 3646, 81st Legislative Session, how would the FTEs be computed?
9. Do we include substitute teachers in our calculation of FTEs?
10. If an employee takes paid leave that the employee is entitled to, do we still report the hours?
11. Can we use ARRA funds to reimburse the district for salaries from a previous quarter? This change would be aligned with our grant application but would make the FTEs on our previous Section 1512 report incorrect for that quarter.
1. Expenditure requests take two to three business days to be completely processed by ER, if there are no delays, such as required approvals. The total cumulative “Expended Amount” on the Section 1512 quarterly report is generated by ER at the end of the last day of the reporting quarter. The “Expended Amount” consists of all completely processed reimbursements and may not reflect all of your entries. Reimbursement requests that have not been completed, and therefore were not captured, will appear in the Section 1512 quarterly report for the following quarter.
2. Yes. Quarterly reports are required for any NOGA with an approval date within the quarterly reporting period regardless of whether funds have been expended or activities have taken place. Remember that FTEs are reported during the quarter that the work is performed, not the quarter in which the LEA is reimbursed for the salary expense. Before a NOGA is received, your LEA may be accumulating ARRA-funded employee work hours that need to be included in the quarterly report.
3. Until further notice from TEA, ARRA Section 1512 Quarterly Reports are still required for all ARRA NOGAs for each quarter, regardless of whether there has been activity during the quarter. Watch for announcements on this issue in late fall of 2010. TEA expects to develop a procedure so that LEAs will not have to complete a Section 1512 quarterly report on ARRA NOGAs once all of the funds are expended, a final expenditure report has been filed, and there has been no activity for an entire quarter.
4. Yes, you can change a report that has been certified and submitted as long as the regular reporting period (days 1 -5 after the end of the quarter) or continuous corrections period (several weeks long) is still open. In order to change the report: 1) open up the report; 2) click on the box next to “I certify that…..” to remove the checkmark and the text of the report will change from pale gray to black; 3) make the change; 4) re-check the box next to “I certify that…”; and 5) click the yellow “Submit” button. For additional information on how to submit reports, see the ER Instructions for Section 1512 ARRA Quarterly Reporting available in ER and on the Webpage: http://www.tea.state.tx.us/index2.aspx?id=7860&menu_id=934&menu_id2=941
5. The OMB guidance simplifies the manner in which job estimates are calculated and reported and includes two important changes:
1. FTEs are now calculated quarterly, rather than being calculated cumulatively across multiple quarters.
2. The definition of a job created or retained has been changed to:
a) those funded in the quarter by ARRA funds, and
b) those worked in the quarter and funded with non-ARRA funds that will be reimbursed with ARRA funds at a later date.
6. A definite term employee is defined as an employee for whom the term (length) of employment is known at the time of hire. An indefinite term employee is defined as an employee for whom the term of employment is not known at the time of hire. The distinction is important in situations where employees are hired for a definite term, with a plan to pay a portion of their wages and salaries over that term with ARRA funds and a portion with non-ARRA funds. In this case, the FTEs would be calculated for each quarter over the entire definite term using the percentage of their wages and salaries that will be paid with ARRA funds over the entire definite term. This is true even if the ARRA and non-ARRA funds are charged to the grant at different times during the term of employment.
7. Recalculate and submit the correct FTE number for any quarters for which you can still report or correct your report during the continuous corrections period. For the quarters that you cannot correct the report, maintain good records to document your changes for submission to be specified at a later date and to be able to recreate your calculations in case of an audit.
8. The required raise from HB 3646 is an increase to the teacher's salary and would be included in the teacher's total salary. If only the salary increase is paid with ARRA funds, then the fraction of the salary represented by the increase over the total salary would be used when calculating to arrive at the portion of the hours worked used to calculate the number of FTEs reported. This is the method of calculation to use for any split-funded employee.
9. Yes, if they are paid using ARRA funds. The numerator of the FTE calculation would be the actual number of hours worked by the substitute teacher and paid for with ARRA funds during the quarter. The denominator would be the expected full time schedule of a teacher during the quarter.
10. Yes, if any portion of the employee's salary or wages are paid with ARRA funds. For the purposes of calculating jobs funded by ARRA, paid leave that is entitled to and taken during a quarter is considered as hours worked.
11. Yes, ARRA funds can be used to reimburse salaries/wages from a previous quarter as long as the costs occur during the grant period or as approved under pre-award costs, and as long as the positions were budgeted in the application. For the quarters that you cannot correct the report, maintain good records to document your changes for possible submission to be specified at a later date and to be able to recreate your calculations in case of an audit.
Reporting Fraud, Waste, or Abuse of ARRA Funds
Texas State Auditor's Office (SAO)
The SAO investigates allegations of fraud, waste or abuse involving state funds and resources, including ARRA funds. To report fraud, waste or abuse (or suspicion of fraud, waste or abuse) to the SAO, call the SAO Hotline at 800-TX-AUDIT (892-8348) or submit a report to the SAO's Online Reporting Hotline.
United States Department of Education (USDE) Office of Inspector General (OIG)
The USDE OIG investigates allegations of fraud, waste and abuse related to federal education funds and federally funded programs, including ARRA funds. To report fraud, waste, or abuse (or suspicion of fraud, waste or abuse) to the USDE OIG, contact the Special Agent in Charge for Texas (Thomas Utz Jr., (214) 661-9538, 1999 Bryan Street, Suite 1440, Dallas, TX 75201-6817); email email@example.com; call 1-800-MISUSED (1-800-647-8733); or write the Inspector General’s Hotline, Office of Inspector General, U.S. Department of Education, 400 Maryland Avenue, SW, Washington, DC 20202-1500. USDE OIG provides additional guidance for reporting at OIG Hotline: Fraud Prevention.
For additional information, contact:
Division of NCLB Program Coordination
1701 North Congress Avenue
Austin, TX 78701