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

• 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"

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