News Archive

American Recovery and Reinvestment Act
Fiscal Forms and Procedures
Grant Programs
Indirect Costs
Interest Earned
Our Website
Use of Grant Funds

 

American Recovery and Reinvestment Act

9/16/11 - ARRA Final Expenditure Reports: Final expenditure reports for 2010-11 ARRA Education Stabilization Funds (ESF), Education Jobs Fund (EdJobs) and Race to the Top are to be submitted online at http://portal.nysed.gov/. For these funds, online reporting has replaced the traditional final report process through Grants Finance, so there is no need to submit FS-10-Fs. All other grants funded by ARRA require submission of the FS-10-F long form to Grants Finance. The online reporting feature is available now for ESF, EdJobs and Race to the Top. Questions regarding final expenditure reporting for these funds may be directed to ARRAESFAPP@mail.nysed.gov.

7/29/11 - ARRA Final Expenditure Reports: Final expenditure reports for 2010-11 ARRA Education Stabilization Funds (ESF), Education Jobs Fund (EdJobs) and Race to the Top will be submitted online at http://portal.nysed.gov/. For these funds, online reporting has replaced the traditional final report process through Grants Finance, so there is no need to submit FS-10-Fs. All other grants funded by ARRA require submission of the FS-10-F long form to Grants Finance. The online reporting feature is available now for ESF and EdJobs and will be available for Race to the Top in the near future; please check the business portal occasionally for the latter's availability. Questions regarding final expenditure reporting for these funds may be directed to ARRAESFAPP@mail.nysed.gov.

7/8/11 - ARRA Final Expenditure Reports: Final expenditure reports for 2010-11 ARRA Education Stabilization Funds (ESF), Education Jobs Fund (EdJobs) and Race to the Top will be submitted online at http://portal.nysed.gov/. For these funds, online reporting has replaced the traditional final report process through Grants Finance, so there is no need to submit FS-10-Fs. All other grants funded by ARRA require submission of the FS-10-F long form to Grants Finance. The online reporting feature will be available in the near future; please check the business portal occasionally for its availability. Questions regarding final expenditure reporting for these funds may be directed to ARRAESFAPP@mail.nysed.gov.

6/21/11 - ARRA Title I Funds:  LEAs that have not yet applied in 2010-11 for ARRA Title I funds that carried over from 2009-10 may still do so. We encourage LEAs to review their 2010-11 ARRA Allocation Reports to determine if carryover is available for use in 2010-11, as any ARRA Title I funds not obligated by LEAs by August 31, 2011 will be returned to the U.S Department of Education. LEAs with an existing 2010-11 budgets may submit FS-10-A amendment forms to add any available funds, and those requesting access to the funds for the first time in 2010-11 should submit an FS-10 budget form and a budget narrative as soon as possible.  All documents should be mailed to Grants Management, NYSED, Room 674 EBA, Albany NY 12234.

6/21/11 - Carryover Policy for 2010-11 Title I Allocations: Because LEAs that received ARRA Title I allocations may not have had sufficient opportunity to plan activities that would expend 85 percent of their regular Title I funds in 2010-11, the U.S. Department of Education is permitting the Department to raise the carryover limit from 15 percent to 100 percent of LEAs' 2010-11 Title I allocations going into 2011-12.  This applies to all LEAs that received ARRA Title I allocations, even those that received waivers from the 15 percent limit for 2008-09 or 2009-10.  Regular carryover rules and normal procedures for requesting a waiver of the 15 percent limit still apply to LEAs that did not receive ARRA Title I allocations.  Additional information about this policy is available at http://www.p12.nysed.gov/nclb/cladcep/1011/carryover.html. NCLB allocation reports for each LEA, displaying current budget amounts and, if appropriate, adjusted potential carryover amounts, are available at http://www.oms.nysed.gov/cafe/reports/.  We encourage LEAs in receipt of ARRA Title I allocations to retain this item in their files as documentation of this change in carryover policy.

5/27/11 - ARRA Education Jobs Fund: Update - the Office of the State Comptroller advises that school districts should use revenue code F4287 to account for ARRA Education Jobs funds. Grants Finance has updated its chart of information about grants funded by ARRA accordingly. Additional information about Ed Jobs is available at http://usny.nysed.gov/arra/ejf/.

4/27/11 - ARRA Race to the Top:  Grants Finance has updated its chart of information about grants funded by ARRA to include Race to the Top subgrants to participating LEAs.  More information about Race to the Top is available at http://usny.nysed.gov/rttt/.

3/2/11 - ARRA Education Jobs Fund: School districts should use revenue code F4285, Special Aid Fund, to account for ARRA Education Jobs funds. Grants Finance has updated its chart of information about grants funded by ARRA accordingly. Additional information about Ed Jobs is available at http://usny.nysed.gov/arra/ejf/.

9/14/10 - Information Regarding Grants Funded by ARRA: Grants Finance has updated a chart of information about grants funded by ARRA to include 2009-10 and 2010-11 grant periods. Because a number of the grant programs funded by ARRA have grant periods that differ from the standard, we recommend that all agencies receiving ARRA funds review the information.

7/2/10 – ARRA Education Stabilization Fund: School districts are required to submit the ARRA-Education Stabilization Fund (ESF) Final Expenditure Report for 2009-10 on the ARRA Reporting System online at http://portal.nysed.gov/. The online Final Expenditure Report for ARRA-ESF funds replaces the traditional FS-10-F process for this grant. (Please note that the online report will only be used for ARRA-ESF funds. ESF projects may be easily distinguished by their project numbers that will be in the form of 5000-10-xxxx. All other ARRA grant funds require submission of the FS-10-F Long Form, consistent with standard Department grant processes.) Additional guidance about reporting expenditures for ESF is available at http://usny.nysed.gov/arra/ (update posted on July 2, 2010).

6/18/10 - Carryover Policy for 2009-10 Regular and ARRA Title I Allocations:  Because the availability of 2009-10 Title I funds through ARRA was unanticipated and LEAs receiving ARRA Title I allocations may not have had sufficient time to plan activities that would expend 85 percent of the funds in 2009-10, the U.S. Department of Education is permitting the Department to raise the carryover limit from 15 percent to 100 percent of LEAs' regular and ARRA Title I allocations going into 2010-11.  This applies to all LEAs receiving ARRA Title I funds, even those that received waivers from the 15 percent limit for 2007-08 or 2008-09.  Regular carryover rules and normal procedures for requesting a waiver of the 15 percent limit still apply to LEAs that did not receive ARRA Title I allocations.  Additional information about this policy is available at http://www.p12.nysed.gov/nclb/ (see April 2010 field memo).  NCLB and ARRA allocation reports for each LEA, displaying current budget amounts and, if appropriate, adjusted potential carryover amounts, are available at http://www.oms.nysed.gov/cafe/reports/.  Also, we encourage LEAs in receipt of ARRA Title I allocations to retain this item in their files as documentation of this one-time change in carryover policy.

6/14/10 - Final Expenditure Reports For ARRA Grants: As noted in previous guidance, the FS-10-F Long Form must be used for all grants funded by ARRA except for the Education Stabilization Fund. (Expenditures for the Education Stabilization Fund - 5000-10-xxxx - will be reported using other procedures.) Grants Finance has already received a number of FS-10-F Short Forms for ARRA-funded projects and may be returning them for resubmission using the proper form. Since local agencies must maintain internal records of expenditure details in a manner consistent with the internal pages of the FS-10-F Long Form even when using the FS-10F Short Form, those that sent in final expenditure reports on FS-10-F Short Forms should be able to readily resubmit FS-10F Long Forms.

4/5/10 - ARRA Education Stabilization Fund: School districts must combine the DRAR (initial allocation) and the SDRAR (supplemental allocation), which together are known as the 2009-10 ARRA Education Stabilization Fund, on form FS-25 for reimbursement of allowable ARRA expenditures. A separate form should not be submitted for each.

3/22/10 - Updates Regarding the American Recovery and Reinvestment Act: New information about the New York State Fiscal Stabilization Funds for Education and other ARRA funding is often added to the Department's ARRA website. We encourage everyone to visit the site regularly for updates.

12/30/09 - Payment and Accounting Information for 2009-10
Grants Funded by ARRA:
Grants Finance has updated a chart summarizing
the methods for payment on 2009-10 grants funded by ARRA to include revenue codes and CFDA numbers. Because a number of the grant programs funded by ARRA have payment methods that differ from standard procedures, we recommend that all agencies due to receive ARRA funds review the information.

5/22/09 - American Recovery and Reinvestment Act Requirements for DUNS Numbers and CCR Registration: To be eligible for funds, ARRA calls for local agencies to have Data Universal Numbering System (DUNS) numbers and to register with Central Contractor Registration (CCR). Grants Finance has developed frequently asked questions about DUNS and CCR that may be helpful to those working to meet the requirements.

5/5/09 - American Recovery and Reinvestment Act: To be eligible for funds, ARRA requires that all primary grantees (New York State and the State Education Department) and their subgrantees (local agencies) have a Data Universal Numbering System (DUNS) number and register with Central Contractor Registration (CCR). Local agencies that anticipate the receipt of ARRA grant funds must take immediate steps to comply with this requirement. Additional information about obtaining a DUNS number and registering with CCR is available at http://www.grants.gov/applicants/applicant_faqs.jspExternal Link.

3/23/09 - American Recovery and Reinvestment Act: Grants Finance will add pertinent information regarding ARRA to our website as it becomes available. In the meantime, we suggest that those interested in the legislation check the Department's ARRA website occasionally for updates. Questions or comments about ARRA may be directed to emscmgts@mail.nysed.gov.

 

Fiscal Forms and Procedures

10/14/11 - Central Contractor Registration (CCR): All agencies in receipt of grants from the Department are required to register with the CCR, which is a federal system to collect and disseminate business information about the federal government’s business part ners.  We remind all agencies to renew and revalidate CCR at least every 12 months from the date of previous registration, and revalidate even more frequently to ensure that CCR is up to date and in alignment with any changes that may have been made to DUNS information. If registration is not renewed, it will expire, which may affect your agency's ability to receive grant payments from the Department. For more information, please visit the CCR website at https://www.bpn.gov/ccr/.

10/6/09 - Clarification Regarding Form FS-25 Request for Funds: Please submit FS-25 Requests for Funds only when your agency requires reimbursement for expenditures or if, should the grant program allow it, you anticipate expending the funds within the next month. There is no requirement to submit the form once a month or to submit a form requesting a zero payment.

6/22/09 - Information Regarding FS-25 Payments for Federal and State Grants: Grants Finance has changed its policy for the use of form FS-25 Request for Funds. Please read this advisory regarding requirements that must be met in order to receive funds for anticipated expenditures using form FS-25.

11/24/08 - FS-10-F Final Expenditure Report in Excel: Grants Finance is now offering an Excel version of the FS-10-F Final Expenditure Report Long Form (128 MB) for LEAs and other agencies to use. This version has features that may help to improve the reporting process by reducing the number of final expenditure reports with minor errors that can delay review. We hope that it is useful and welcome comments and suggestions at grantsweb@mail.nysed.gov.

7/7/08 - FS-10-F Short Form Documentation Requirements: Grants Finance has established new documentation requirements for the FS-10-F Short Form final expenditure report. The requirements are that agencies 1) record grant expenditure details in a manner consistent with the internal pages of the FS-10-F Long Form and maintain the information in their files and 2) make these details readily available upon request from authorized individuals. To learn more about the new requirements, please go to http://www.oms.nysed.gov/cafe/guidance/fs10fsfreq.html.

7/28/08 - FS-10 Budget Form in Excel: Grants Finance is offering an Excel version of the FS-10 budget form for LEAs and other agencies to use during the 2008-09 budgeting process. This version has features that may help to reduce the number of budgets with minor errors that can delay approval. We hope that it is useful and welcome comments and suggestions at grantsweb@mail.nysed.gov.

August 2008 - Using Carryover During the Budgeting Process: The 2008-09 NCLB and IDEA allocation reports list allocation information for each LEA - its 2008-09 allocations, carryover from 2007-08, and the total amounts available. An LEA’s 2008-09 budget for each grant may total any amount up to what is listed as ‘Total Available’ on its allocation report. If you are preparing a budget for 2008-09 but your LEA’s 2007-08 final expenditure report for that grant has not been received by Grants Finance, or has been received and has not yet been reviewed, then the carryover amount listed on the report is tentative. Once Grants Finance has reviewed the final expenditure report, carryover may increase if expenditures were less than planned or if there were disallowances. Grants Finance suggests that LEAs limit their 2008-09 budgets to what is listed as Total Available; doing otherwise will delay approval of the budget until after the 2007-08 final expenditure report is reviewed. Please direct questions regarding the allocation reports to Grants Finance; contact the appropriate program office if you have questions regarding the use of NCLB or IDEA carryover funds.

April 2008 - Budget Amendments: Budget amendments (Form FS-10-As) are used by agencies to request prior approval of substantial changes to planned grant expenditures. Failure to receive prior approval places agencies at risk of having expenditures disallowed. We suggest that agencies with NCLB and IDEA allocational grants ending on August 31 review their budgets, activities and the availability of prior year carryover funds now, determine if budget amendments are necessary, and submit any amendments as soon as possible. In all cases, amendments must be submitted to SED program offices before final expenditure reports are prepared and before the grant period ends. Questions regarding the information presented in our reports, such as prior year carryover, may be directed to grantsweb@mail.nysed.gov.

 

Grant Programs

6/14/10 - NCLB Title II, Part D Allocations: The federal government has significantly reduced funding for Title II, Part D Enhancing Education Through Technology in 2010-11.  As a result, in 2010-11 LEAs will not receive Title II, Part D allocations from the Department. LEAs may choose to expend all current allocational funds in 2009-10, including any carryover funds from 2008-09.  If required, budget amendments on form FS-10-A must be received by the Department prior to the end of the 2009-10 grant period. LEAs may also choose to carry over unspent funds into 2010-11.  In this case, an LEA must apply to use the funds by completing the Title II, Part D portion of the 2010-11 NCLB Consolidated Application, which means that to use remaining resources during 2010-2011, an FS-10 budget and supporting materials must be submitted with the 2010-2011 NCLB Consolidated Application.  To ensure that LEAs make maximum use of their Title II, Part D funds, the Department encourages those responsible for the programs to work closely with their business offices to obligate and spend all funds available to them as part of their 2009-2010 or 2010-2011 budgets. To verify the amount of Title II, Part D funds available to an LEA, please go to our REPORTS page.

2/9/10 - NCLB Title IV, Part A - Safe and Drug-Free Schools and Communities Act: Effective 2010-11, the federal government has eliminated Title IV, Part A grants to local educational agencies. LEAs will not receive new Title IVA allocations for 2010-2011. To use any unbudgeted funds during the 2009-2010 grant period, a budget amendment (form FS-10-A) must be submitted for approval prior to the end of the grant period, August 31, 2010. LEAs with carryover funds from 2009-2010 will be able to apply to use them in 2010-2011 through the 2010-2011 NCLB Consolidated Application process, which means that to use remaining resources during 2010-2011, an FS-10 budget and supporting materials must be submitted with the 2010-2011 NCLB Consolidated Application. To ensure that LEAs make maximum use of their Title IVA funds, the Department encourages those responsible for Title IVA programs to work closely with their business offices to obligate and spend all funds available to them as part of their 2009-2010 or 2010-2011 budgets. For information regarding the 25 percent limit on carryover into 2010-11, please review a recent SED memo. To verify the amount of Title IVA funds available to an LEA, please go to our REPORTS page.

5/12/09 - NCLB Title V, Part A: LEAs that have not yet applied for Title V, Part A funds that carried over from 2007-08 may still do so. To access the funds, please submit a 2008-09 FS-10 budget form, a budget narrative and page 72 of the 2008-09 consolidated application as soon as possible to Grants Management, NYSED, Room 674 EBA, Albany NY 12234. LEAs can review their 2008-09 NCLB Allocation Reports to determine if 2007-08 carryover is available. All funds must be obligated by August 31, 2009 and expended by December 31, 2009.

2/13/09 - Final Allocations for 2008-09 Title I, Parts A and D: Each year, the Department revises preliminary Title I allocations to LEAs. The final set of 2008-09 Title I allocations is now available, and LEAs are encouraged to review their NCLB allocation reports to determine if changes to their Title I programs and budgets are required. An LEA's 2008-09 Title I expenditures cannot exceed the "Total Available" amount now listed on that LEA's 2008-09 NCLB allocation report. Please contact Grants Finance with questions about allocation reports; questions regarding computation of the Title I allocations should be directed to the Title I School & Community Services office at emscpir@mail.nysed.gov.

4/16/08 - NCLB Title V, Part A - Innovative Programs: For 2008-09, the federal government has reduced funding for Title V, Part A - Innovative Programs to zero. As a result, in 2008-09 local educational agencies will not receive Title V allocations, but those with carryover funds from 2007-08 will be able to apply in the NCLB Consolidated Application to use them. Alternatively, LEAs may choose to expend all available funds in 2007-08. To ensure that LEAs make maximum use of their Title V funds, the Department encourages those responsible for Title V programs to work closely with their business offices to obligate and spend all funds available to them as part of their 2007-08 or 2008-09 budgets. To verify the amount of Title V, Part A funds available to an LEA, please go to our REPORTS page.

2/1/08 - Final Allocations for 2007-08 Title I, Parts A and D: Each year, the Department revises preliminary allocations to LEAs for the Title I program. The final set of 2007-08 Title I allocations is now available, and LEAs are encouraged to review their allocation and carryover reports to determine if changes to their Title I programs and/or budget amendments are required.

11/2/07 - Application Review Procedures for NCLB Allocational Programs: Beginning in 2007-08, the Department implemented new application review procedures for NCLB allocation programs. These FAQs provide information about the process.

 

Indirect Costs

7/18/12 - 2012-2013 Indirect Cost Rates: Chief Administrative Officers of agencies will soon receive letters notifying them of their agencies' 2012-2013 maximum indirect cost rates.  Rates for school districts and BOCES are calculated using ST-3 and SA-111 data for the school year ending June 30, 2011.  The rate for all charter schools and not for profit community-based organization is 2.6%: the rate for colleges and universities is 8%.  Charter schools and not for profit CBOs may request a higher rate, up to 8%, by completing the FS-87-R form available by contacting Grants Finance.  All requests must be received by February 28, 2013. Additional information about indirect costs is available in the Fiscal Guidelines and in Frequently Asked Questions. Please direct questions to Grants Finance.

6/1/11 - 2011-2012 Indirect Cost Rates: Chief Administrative Officers of agencies will soon receive letters notifying them of their agencies' 2011-2012 maximum indirect cost rates.  Rates for school districts and BOCES are calculated using ST-3 and SA-111 data for the school year ending June 30, 2010.  The rate for all charter schools and not for profit community-based organization is 2.6%: the rate for colleges and universities is 8%.  Charter schools and CBOs may request a higher rate, up to 8%, by completing the FS-87-R form available by contacting Grants Finance.  All requests must be received by February 28, 2012. Additional information about indirect costs is available in the Fiscal Guidelines and in Frequently Asked Questions. Please direct questions to Grants Finance.

7/12/10 - 2010-2011 Indirect Cost Rates: As of the beginning of June, Chief Administrative Officers of agencies should have received letters notifying them of their agencies' 2010-2011 maximum indirect cost rates.  Rates for school districts and BOCES are calculated using ST-3 and SA-111 data for the school year ending June 30, 2009.  The rate for all charter schools and not for profit community-based organization is 2.7%: the rate for colleges and universities is 8%.  Charter schools and CBOs may request a higher rate, up to 8%, by completing the FS-87-R form available by contacting Grants Finance.  All requests must be received by February 28, 2011. Additional information about indirect costs is available in the Fiscal Guidelines and in Frequently Asked Questions. Please direct questions to Grants Finance.

4/24/09 - 2009-2010 Indirect Cost Rates: Chief Administrative Officers of agencies should expect to receive letters notifying them of their 2009-2010 maximum indirect cost rates. Rates for school districts and BOCES are calculated using ST-3 and SA-111 data for the school year ending June 30, 2008. The rate for all charter schools and community-based organizations is 2.6 percent; the rate for colleges and universities is 8 percent. Charter schools and CBOs may request a higher rate, up to 8 percent, by completing an FS-87R form available by contacting Grants Finance.  All requests must be received by February 26, 2010. Additional information about indirect costs is available in the Fiscal Guidelines and in Frequently Asked Questions. Please direct questions to Grants Finance.

3/6/09 - 2008-09 Indirect Cost Rates for Community-Based Organizations: In accordance with methodology approved by the U.S. Department of Education, Grants Finance has established that the 2008-09 restricted indirect cost rate for charter schools and community-based organizations is 2.6 percent. (Indirect cost rates for certain grant programs may be limited by statute or regulations or they may be negotiated downward by SED staff.) These agencies may apply for a higher rate of up to 8 percent by submitting a Request to Increase Indirect Cost Rate form. For 2008-09, all requests and required documentation must be received in full by Grants Finance no later than March 31, 2009. This will ensure that review of requests is completed in time to allow for the submission and review of subsequent budget amendments. For additional information, please refer to the Fiscal Guidelines or contact Grants Finance at grantsweb@mail.nysed.gov.

6/2/08 - 2008-2009 Indirect Cost Rates: Grants Finance has mailed letters to agency Chief Administrative Officers notifying them of their 2008-2009 maximum indirect cost rates. The rates are calculated annually using methodology approved by the U.S. Department of Education. Rates for school districts and BOCES are calculated using ST-3 (school districts) and SA-111 (BOCES) data for the school year ending June 30, 2007. The rate for all charter schools and community-based organizations is 2.6 percent; however, these agencies may apply for a higher rate, up to 8 percent, by completing an FS-87R form available by contacting Grants Finance. The rate for colleges and universities is 8 percent. However, statute or regulations for certain grant programs may only permit a lower rate, and rates may be negotiated downward by SED program staff. Additional information about indirect costs is available in the Fiscal Guidelines and in Frequently Asked Questions. If you have any questions, please contact Grants Finance.

 

Interest Earned

9/14/10 - On 8/25/10, Grants Finance posted information entitled Updated Information Regarding Cash Management and Requirements to Track and Remit Interest. The memorandum referenced in the posting instructs agencies required to remit interest earned on federal cash advances to accompany the remittance with a cover letter stating that it is for "interest earned on Federal funds". Grants Finance requests that any agency making remittance to the U.S. Department of Education please provide a copy of the letter to our office as well. We appreciate your cooperation.

8/25/10 - Updated Information Regarding Cash Management and Requirements to Track and Remit Interest:  Thomas Skelly, the U.S. Department of Education official delegated to perform functions of Chief Financial Officer, recently issued a memorandum entitled "Department of Education Cash Management Policies for Grants and Cooperative Agreements".   Please review this document, as it contains detailed information about cash management and the requirements to track and remit interest earned on federal advances. Potential consequences for noncompliance are also listed. Questions should be directed to Grants Finance at grantsweb@mail.nysed.gov; our guidance materials will be updated in the near future. 

4/19/10 - Interest Earned on Federal Funds: Grants Finance has issued updated guidance regarding interest earned by local agencies on cash advances from federally-funded grants, such as Title I.  We strongly encourage all agencies in receipt of federally-funded grants to review the information.

 

Our Website

9/16/10 - 2009-10 Federal/State Grant Payments - End of Year Report: A previous version of this report released on 7/30/10 omitted a small number of payments for certain agencies. A revised version is now available for your consideration; we apologize for any confusion this may have caused. 

 

Use of Grant Funds

10/2/08 - Use of Grant Funds for Retroactive Salary Payments: Grants Finance's set of Frequently Asked Questions now addresses the use of current year grant funds for retroactive salary raises. If you have any questions about this issue, please contact Grants Finance at grantsweb@mail.nysed.gov or (518) 474-4815.

May 2008 - Time and Effort Records: Regular payroll records are not sufficient time and effort documentation for an employee who is funded by a federal grant program. If an employee works 100 percent of the time on a federal grant, the employee or a direct supervisor must complete time distribution certification at least once every six months. The certification will include the employee’s name and position, the period of employment, and the name of the federal program. If an employee works on more than one federal grant program, on a federal grant and a State grant, or on a federal grant’s direct cost and indirect cost activities, then personnel activity reports (PARs) must be completed monthly to document the distribution of time worked on the federal programs. PARs have to be completed after the work is done and be signed and dated by the employee. Maintain time distribution certifications and PARs with the regular payroll records.

Last Updated: March 19, 2014