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					    Connecticut State Department
            of Education

    American Recovery and
Reinvestment Act of 2009 (ARRA)
  Reporting Requirements under
          Section 1512
             Mark K. McQuillan
          Commissioner of Education

               Brian Mahoney
            Chief Financial Officer
                 August 2009
              Who Reports?
• The Connecticut State Department of Education
  (CSDE) has assumed the responsibility of
  reporting all ARRA activities required by the
  Federal Government. Subrecipients will file
  quarterly reports with CSDE.

• CSDE will subsequently transmit all collected
  data to the Federal Government.


                                                  2
Which ARRA Funds are Reported?
• State Fiscal Stabilization Funds (including both
    Education State Grants and Governors Services funds)
•   IDEA Part B
•   IDEA Preschool
•   Title I Part A
•   Title I School Improvement
•   Education Technology
•   Education for Homeless Children and Youths
•   U.S. Dept. of Agriculture Equipment Assistance
                                                           3
What is the Federal Reporting
          Structure?




                                4
   When is the Data Reported?
• The data is reported on a quarterly basis:

  –   September 30
  –   December 31
  –   March 31
  –   June 30

• Subrecipients report to CSDE no later than
  the 5th day following the end of each quarter
  above beginning October 5, 2009.

                                                  5
           What does the Reporting
                Cycle Entail?
At the close of the quarter:

• Days 1 thru 10 - Report
    – CSDE collects subrecipient data and subsequently reports CSDE and
      subrecipient data via submission to the Federal Government.

• Days 11 thru 20 - CSDE Review
    – CSDE reviews subrecipient and CSDE data for completeness, accuracy
      and reasonability.
    – Important Note: Reports could be published on Day 11 by the Federal
      Government.

• Days 21 thru 30 - Federal Review
    – Federal agency reviews CSDE and subrecipient data for material
      omissions and significant reporting errors.

• Day 30 - Federal Release
    – Final reports are published on www.Recovery.gov.                    6
      Overview of the Data Elements
      Subrecipients Report to CSDE
Item                                  Source
Subrecipient DUNS Number              Subrecipient Responsibility
Subrecipient Award Number             Pre-filled by CSDE
Subrecipient Address                  Inferred thru DUNS
Subrecipient Congressional District   Pre-filled by CSDE
Subrecipient Type                     Pre-filled by CSDE
Award Amount                          Pre-filled by CSDE
Award Period                          Pre-filled by CSDE
Performance Location                  Pre-filled by CSDE
Area of Benefit                       Pre-filled by CSDE
Jobs Created Narrative                Subrecipient Responsibility
Number of Jobs Created                Subrecipient Responsibility
Jobs Retained Narrative               Subrecipient Responsibility
Number of Jobs Retained               Subrecipient Responsibility
Vendor Information                    Subrecipient Responsibility
                                                                7
       Details of the Data Elements
      Subrecipients Report to CSDE

• Subrecipient DUNS number (data universal numbering
  system)

  – Every subrecipient should already have a DUNS
    number.
  – For school districts, either the board of education or
    town DUNS number will suffice, regardless of the type
    of ARRA funds received.
  – Information on DUNS numbers including how to
    request one or search for an existing number can be
    found at www.dnb.com.
                                                         8
     Details of the Data Elements
 Subrecipients Report to CSDE (cont.)
• Vendor Information
   – For each vendor whose contract/purchase order
     exceeds $25,000. (However, if a vendor receives five
     separate contracts/purchase orders of $10,000, then
     no reporting is necessary.)
      • Vendor DUNS number (Note: Vendors are not
        required to obtain a DUNS number.)
      • If vendor does not have a DUNS number, then
        provide name and zip code of vendor
        headquarters.
      • Description of service or product
      • Payment amount                                   9
     Details of the Data Elements
 Subrecipients Report to CSDE (cont.)
• Number of Jobs Retained or Created (Reported
  Separately)

  – A job retained is an existing position that would not
    have been continued to be filled were it not for
    Recovery Act funding.

  – A job created is a new position created and filled or
    an existing unfilled position that is filled as a result of
    the Recovery Act. A job cannot be counted as both
    created and retained.



                                                                  10
        Details of the Data Elements
    Subrecipients Report to CSDE (cont.)
• Number of Jobs Retained or Created (Cont.)

  – The requirement for reporting jobs is based on a simple
    calculation that converts part-time or temporary jobs into
    “full-time equivalent” (FTE) jobs.
  – In order to perform the calculation, a subrecipient will need
    the total number of hours worked in jobs created or retained
    that are funded by the Recovery Act.
  – The subrecipient will also need the number of hours in a full-
    time schedule for a quarter, as defined by the subrecipient.
  – The FTE estimates must be reported cumulatively each
    calendar quarter.

                                                             11
     Details of the Data Elements
 Subrecipients Report to CSDE (cont.)
• Number of Jobs Retained or Created (Cont.)
  – The calculation for reporting can be represented as:
    cumulative Recovery Act funded hours worked divided
    by the cumulative hours in a full-time schedule equals
    FTE. (Refer to Job Estimate Example slides 14-16.)
  – In addition to reporting jobs retained or created in your
    district, you will need to report on the estimated number
    of jobs retained and created through your payments to
    vendors, excluding payments to Regional Educational
    Service Centers (RESCs) and the State Education
    Resource Center (SERC).
  – CSDE will work with the RESCs and SERC to obtain
    their FTE jobs retained or created through receipt of
    ARRA payments as vendors.                               12
     Details of the Data Elements
 Subrecipients Report to CSDE (cont.)
• Number of Jobs Retained or Created (Cont.)

  – Do not report on the employment impact on materials
    suppliers and central service providers (so-called
    “indirect” jobs) or on the local community (“induced”
    jobs). Employees who are not directly charged to
    Recovery Act supported projects/activities, who,
    nonetheless, provide critical indirect support, e.g.,
    clerical/administrative staff preparing reports,
    institutional review board staff members,
    departmental administrators, are NOT counted as
    jobs created/retained.
  – The expectation is that State Fiscal Stabilization
    Funds (SFSF) are being used to retain and/or create
    jobs.
                                                        13
            Job Estimate Example
• Assume that a subrecipient is preparing its first quarterly
  report and that the subrecipient’s Recovery Act funded
  work required two full-time employees and one part-time
  employee working half days for the quarter.

• Also assume that the recipient’s full-time schedule for the
  quarter is 520 hours (2,080 hours in a work year divided by
  4).

• To convert hours worked to number of FTE for the first
  quarterly report, aggregate all hours worked and divide by
  the number of hours in a full-time schedule for the quarter.



                                                                14
  Job Estimate Example (cont.)
• In this example, full-time hours worked (520 hrs. x 2
  employees = 1,040 hrs.) + part-time hours worked (260
  hrs.) ÷ number of hours in a full-time schedule for the
  quarter (520 hrs.) = 2.5 FTE reported in the first quarterly
  report.

• Because jobs are reported cumulatively each quarter,
  this same number of FTE would be reported for the
  second quarter if the same number of employees worked
  the same number of hours. (Refer to Job Estimate
  Example on next slide.)


                                                            15
                            Job Estimate Example

Period                               3rd qtr   4th qtr   1st qtr   2nd qtr   3rd qtr   4th qtr




A. Full-time Schedule                  520     1,040     1,560      2,080    2,600     3,120


B1. Full-time employee 1               520     1,040     1,560      2,080    2,600     3,120


B2. Full-time employee 2               520     1,040     1,560      2,080    2,600     3,120


B3. Part-time employee (half time)     260       520       780      1,040    1,300     1,560


B4. Temporary employee (650 hours)        0         0      130        390      650       650


B. Total hours worked                1,300     2,600     4,030      5,590    7,150     8,450




Quarterly FTE (Item B / Item A)        2.50      2.50      2.58      2.69      2.75      2.71


                                                                                         16
     Details of the Data Elements
 Subrecipients Report to CSDE (cont.)
• Narrative for Jobs Retained or Created

   – The narrative must include a brief description of the
     types of jobs created or retained (reported
     separately). This description will be defined by CSDE
     via a drop-down box and will contain the following
     categories: Central Administration;
     Teachers/Instructors/Department Heads;
     Paraprofessionals; Clerical Support; Guidance
     Counselors; School Nurse/Health Services;
     Maintenance; Technical/Computer Specialists;
     Library/Media; Food Services; Outside Consultants;
     Athletics/Coaches; Class Advisors.

                                                        17
         Are there Exemptions
           from Reporting?
• The CSDE is not authorized to grant reporting
  extensions or waivers.

• Noncompliance with the reporting
  requirements will be considered a violation
  of the award agreement. The Federal agency
  may use any customary remedial actions
  necessary to ensure compliance, including
  withholding funds.


                                                  18
                    Data Quality
• Recipient and subrecipients are responsible for timely
  and accurate data and must avoid material omissions
  and significant reporting errors.

• Material omissions are defined as instances where
  required data is not reported or reported information is
  not otherwise responsive to the data requests resulting
  in significant risk that the public is not fully informed as to
  the status of a Recovery Act project or activity.

• Significant reporting errors are defined as those
  instances where required data is not reported accurately
  and such erroneous reporting results in significant risk
  that the public will be misinformed or confused by the
  report in question.                                      19
            Data Quality (cont.)
• Federal agencies will be required to classify submitted
  data (which may be organized by award or program),
  using the following three categories:
   – Not reviewed by agency;
   – Reviewed by agency, no material omissions or
     significant reporting errors identified; and
   – Reviewed by agency, material omissions or
     significant reporting errors identified.
• Within the third category, to the extent the agency
  identifies any data that it has reason to believe is false or
  misleading that has not been corrected by the recipient
  or subrecipient, the Federal agency must provide such
  findings to recoveryupdates@gsa.gov so that the
  Recovery Board can make such instances public on the
  Web site www.Recovery.gov.
                                                             20
           Helpful Tips and Links
• Helpful Tips
   – Important to establish a process locally for managing the
     data
   – Important to establish a centralized contact/coordinator for
     this information

• Helpful Links
   – U.S. Recovery Website: http://www.recovery.gov/
   – CT Recovery Website: http://www.recovery.ct.gov/recovery
   – CSDE’s Recovery Site: http://www.sde.ct.gov/sde/recovery
   – Federal Reporting Guidance:
     http://www.recovery.gov/?q=node/579

                                                             21
        Contact Information

• E-mail all reporting requirement questions
  to: CSDE.ARRA@ct.gov




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