ESEA Fiscal Requirements and Monitoring

ESEA Fiscal Requirements

• Comparability of Services
• Maintenance of Effort (MOE) Worksheet
• Fiscal Requirements Guide on Maintenance of Effort, Comparability of Services, and Supplement not Supplant

Supplement Not Supplant

• Title I Supplement, not Supplant Non-Regulatory Informational Document (June 19, 2019)

Title I Fiscal Issues Guidance

• Title I Fiscal Issues Guidance, 02/2008

ESEA Accounting and Expenditure Guide

• ESEA Accounting and Expenditure Guide 

​Tiered Monitoring

• ESEA Finance Monitoring Guide
• Cohort Listing
• ESEA Finance Monitoring Checklist "Sample"
• Recorded Webinars
  • NCLB Finance Tiered Monitoring Webinar

Universal Federal Guidance

• General Federal Guidance
• Administrative Manual
• Education Department General Administrative Regulations (EDGAR)
• Office of Management and Budget (OMB) Circular A-87, A-133 and June 2013 Compliance Supplement

Schoolwide Pool User Guide

• Schoolwide Pool User Guide

Cash Management Improvement Act (CMIA)

• Cash Management Plan Policy and Payment Request Form

Time and Effort Guidance

• OMB Time and Effort Reporting Quick Reference Guidelines
• Semi-Annual Certification Form
• Personnel Activity Report (PAR)
• Personnel Activity Report (PAR) "Sample"
• Substitute System Employee Certification Form
• Substitute System Employee Certification Form "Sample" 

Equipment/Inventory Control

• Equipment/Inventory "Sample"