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 19)
  • Allowable Uses of Funds (page 24)
  • Unallowable Uses of Funds (page 25)
  • Food (page 25)
  • Preschool (page 26)
  • Professional Development (page 26)
  • Schoolwide Pool (page 26)
  • Payment (page 34)
  • Final Expenditure Report (FER) (page 43)
  • Title I 9/30 Report (page 50)
  • Carryover (page 52)
  • Reallocation of Funds (page 53)
  • Rural Education Achievement Program (REAP) (page 53)
  • Maintenance of Effort (page 57)
  • Title I Comparability (page 61)
  • Cash Management Improvement Act (CMIA) (page 62)
  • Staff Paid with ESEA Funds - MOSIS Reporting (page 62)
  • Staff Paid with ESEA Funds - Time & Effort (page 63)
  • Contracts (page 67)
  • Financial Coding (page 67)

ESEA Fiscal Monitoring

Tiered Monitoring

• ESEA Finance Monitoring Guide
• Cohort Listing

Universal Federal Guidance

• General Federal Guidance
• Uniform Grant Guidance
• Education Department General Administrative Regulations (EDGAR)

Cash Management Improvement ACT (CMIA)

• Cash Management Plan Policy and Payment Request Form

Equipment/Inventory Control

• Equipment/Inventory "Sample"

Federal Award Identification

• 2024 Federal Award Identification Spreadsheet

Maintenance of Effort

• Maintenance of Effort (MOE) Worksheet
• ESEA Finance Guide

Supplement Not Supplant

• Title I Supplement, not Supplant Non-Regulatory Informational Document (June 19, 2019)
• USED Guidance on Title I Fiscal Issues: Maintenance of Effort, Comparability, Supplement, Not Supplant, Carryover, Consolidating Funds in Schoolwide Programs 02/2008

Schoolwide Pool

• Schoolwide Pool User Guide

Time & Effort

• 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"

Title I 9/30 Report

• USED FAQs on Title I Carryover Waivers (8-21)
• ESEA Finance Guide

Title I Comparability of Services

Directions and Steps

• General Directions
• Step 1 Building Level Worksheet
• Step 2a Pupil/Teacher Ratio
• Step 2b Pupil/Salary Expenditure
• Step 2c Pupil/State and Local Expenditure

Guidance

• Title I Fiscal Issues Guidance, 02-2008 (see pages 16-36)
• ESEA Finance Guide