ESEA Fiscal Requirements and Monitoring

Information on ESEA financial information can be found below.  ESEA financial information will include the following: allocations, payments, due dates, coding, funding changes, financial reminders, monitoring requirements and other guidance.  ESEA Finance will also provide technical assistance to LEAs regarding Federal finance regulations and fiscal oversight and monitoring.

ESEA Fiscal Requirements
  • ESEA Finance Guide
    • Allocations (page 9)
    • Allocations - New and Expanding Charter Schools (page 15)
    • Nonpublic Equitable Share (page 17)
    • Supplement not Supplant (page 18)
    • Preschool (page 23)
    • Professional Development (page 23)
    • Schoolwide Pool (page 24)
    • Payment (page 33)
    • Final Expenditure Report (FER) (page 40)
    • Title I 9/30 Report (page 46)
    • Carryover (page48)
    • Reallocation of Funds (page 49)
    • Rural Education Achievement Program (REAP) (page 49)
    • Maintenance of Effort (page 53)
    • Title I Comparability (page 57)
    • Cash Management Improvement Act (CMIA) (page 58)
    • Staff Paid with ESEA Funds - Time & Effort (page 58)
    • Contracts (page 62)
    • Staff Paid with ESEA Funds - MOSIS Reporting (page 62)
    • Financial Coding (page 63)
ESEA Fiscal Monitoring

Tiered Monitoring

Universal Federal Guidance

Cash Management Improvement ACT (CMIA)

Equipment/Inventory Control

Maintenance of Effort
Supplement Not Supplant
Schoolwide Pool
Time & Effort
Title I 9/30 Report
Title I Comparability of Services

Directions and Steps

Guidance