Refining Title I Budget Management Skills

1. Refining Title I Budget Management Skills 2011 Title Programs Conference June 15-16, 2011 Atlanta, Georgia

2. Presenters Judy Alger, Ph.D. Georgia Department of Education Title I Education Program Specialist jualger@doe.k12.ga.us (229) 838-6037 Elaine Dawsey Georgia Department of Education Title I Education Program Specialist edawsey@doe.k12.ga.us (478) 971-0114

3. Definitions • Consolidated Application Budget: A budget that is either state or federal monies thatcan be entered as either a summary budget or by individual schools. This budget is entered into the Consolidated Application located in the My GaDOE portal • Local Title I budget: The approved consolidated application budget that has been entered into the district’s financial software that includes individual line items for each Title I school and the central office • Estimated budget: A mid-year estimate for the upcoming fiscalyear requested by your financial officer to begin the planning process for the upcoming year • Set-asides: All line items in the Title I budget that are either required by law or are line items that are districtwide and not in a school budget - sometimes called the central office budget • School budgets: Lineitems covered in individual school budgets, and developedby the principal and other school personnel

4. Allocating Funds versus Budgeting Funds The Consolidated Application Tells You How to Set Up Your LEA Budget • Allocations on the con app provided the framework for budgeting and determined how much you budgeted in set asides and how much you budgeted for each school on the con app • The Con App Budget Detail tells you exactly what line items and how much you must budget in the LEA Title I budget

5. After Consolidated Application is Approved Setting Up the Local Title I, Part A Budget (Title I Coordinator is responsible) • Submit individual school and central office budgets that reflect exact items in the consolidated application to appropriate person in the financial department (if you set up budget detail in the con app as a summary budget, you must break it down by school in the LEA budget) • Establish timeline with Finance for setting up budget • Verify that budget is set up appropriately

6. Budgeting Required Set-Asides Set-Asides required by law and guidance • 1 percent for parental involvement if districtallocation is $500,000 or more • 10 percent for professional development for schools in NI-1 or NI-2 improvement status (NOT ON SET-ASIDE PAGE BUDGETED IN SCHOOL BUDGET) • 10 percent for professional development for LEAs in NI-1 or NI-2 district improvement • Up to 20 percent for Choice and SES • 5 percent for professional development for highly qualified teachers and paraprofessionals • Services for students in private schools • Services for students in programs for Neglected and Delinquent • Services for homeless students in non-Title I schools

7. Set-Asides: Some address district needs and are not required by law • Indirect cost • Administration • Summer school • Alternative schools • Pre-K programs • Other language programs • Professional learning

8. Carryover Requirements for Set-Asides • 1 percent for parental involvement if districtallocation is $500,000 or more • 10 percent for professional development for schools in NI-1 or NI-2 improvement status • 10 percent for professional development for LEAs in NI-1 or NI-2 district improvement • Up to 20 percent for Choice and SES – carryover required unless district meets criteria in 34 C.F.R. §200.48(d)(2)(ii) • Services for students in private schools

9. Accessing Funds: The Purchasing Process • The Title I Director/Coordinator works with the finance department to provide annual guidance to school personnel, private school officials, and neglected/delinquent administrators on the purchasing process for Title I, Part A • The LEA is the fiscal agent and provides services to private schools, N&D facilities, and other entities. The LEA never writes a check to private schools, N&D facilities, or other entities the district coordinates with such as 21st Century allowing them to provide their own services

10. Monitoring the Budget Includes Implementing Control Activities • Have policies and procedures in place • Check (and re-check) the accuracy of computations • Verify that schools, private schools, and neglected/delinquent facilities do not over spend budgets • Compare documents requesting service or purchases to a list of allowable and unallowable costs for the program - See OMB Circular A-87

11. Monitoring the Budget Includes Implementing Control Activities Have procedures to ensure: • Proper pre-approval of regular purchases • Proper pre-approval of credit purchases • Proper pre-approval of payments of funds between Title I and other district programs • Proper pre-approval for parent supplies • Proper pre-approval of professional learning including release time • Proper pre-approval of travel expenditures

12. Local Title I, Part A and Title I Budgets • Oversight – Title I Director/Coordinator receives payroll and expenditure reports from finance department on a monthly basis • Verify personnel paid from the budget • Verify expenditures paid from the budget • Investigate and resolve variances immediately

13. Equipment and Real Property Management CONTROL ACTIVITIES • Policies and procedures in place cover record keeping responsibilities and disposition authority for equipment and real property with a shelf life of at least one year • Property records contain item, cost, date of purchase, vendor, serial number or other ID number, location, source of funds, and disposition data • Physical inventory is conducted annually and includes signature and date of person conducting the inventory

14. Period of Availability of Funds Control Activities • Procedures are in place to ensure that Title I, Part A and funds will not be expended or obligated outside (after the close of) the 27 month grant period extending from July 1 of the fiscal year for which the funds were appropriated through September 30 of the 2nd succeeding fiscal year • Is Title I, Part A involved in contracts that would cause a violation of this requirement

15. Period of Availability of Funds Control Activities • A review of expenditures from program funds is performed just before and after the close of the grant period by program management or other responsible officials • Procedures are in place at the end of the period of availability to ensure the cancellation of unpaid commitments

16. Resources • Implementing Title I in Georgia Schools: A Handbook for Title I Directors • Title I, Part A of the Elementary and Secondary Education Assistance Act of 1965 (ESEA), Section 1113 • Title I Resources: GDOE Web site at http://www.doe.k12.ga.us/support/sss/titlei.asp • Non-Regulatory Guidance-Local Educational Agency Identification and Selection of School Attendance Areas and Schools and Allocation of Title I Funds to Those Areas and Schools • EDGAR, Part 80 • GaDOE Chart of Accounts • GaDOE Grants Accounting On-Line Reporting System (GAORS) • GaDOE Completion Report • OBM Circular A-87

17. Title I Program Specialist Contact Information

18. Refining Title I Budget Management Skills 2011 Title Programs Conference June 15-16, 2011 Atlanta, Georgia