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Special Education Listserv

Subject: ARRA Coding and Assurance Statement

Source: School Finance

Intended Audience: Special Education Directors, Superintendents

Date: February 8, 2011

Federal regulations require recipients of ARRA funds to demonstrate that revenues and expenditures of ARRA funds are accounted for separately from other funds.  DESE has developed the attached guidance to assist districts with compliance.

Administrative Memo FAS-11-008 discusses the appropriate coding of State Fiscal Stabilization Funds (SFSF) and American Reinvestment and Recovery Act (ARRA) Funds.

Administrative Memo: 

An assurance statement needs to be completed by each district/charter school and returned to DESE by February 22, 2011.  The assurance statement is a fillable pdf document; please type in the fields for the county-district code, district/charter school name, the date, and check the appropriate assurance statement box before printing and signing the document.  Please e-mail the completed and signed document to or fax it to 573-526-6898.

Questions may be addressed to 573-751-0357 or

We appreciate your willingness to help comply with federal requirements.