All ARRA programs including SFSF

9/28/09

TEA is required to report quarterly on the use of Federal Stimulus Funds.  The district reporting requirements are outlined in a letter dated September 25, 2009.

Much of the complexity of the application process has been a response to the federal reporting requirements and an attempt to avoid additional reporting.  This has not always been possible and there will be additional reporting requirements:

"Much of the required data will be captured through an LEA’s normal grant expenditure reporting activity in the Expenditure Reporting (ER) system.  The required data elements that are not captured are: number of jobs created/retained, description of jobs created/retained, amount of SFSF funds expended on infrastructure investments, description of infrastructure investment and vendors receiving payments of greater than $25,000." 

The number of jobs created and retained is one of the more indirect requirements.  Be sure to read theletter and note the audit requirement:

"A job created for the purposes of this reporting is a new position created and filled or an existing unfilled position that is filled as a result of Recovery Act funding; a job retained is an existing position that would not have been continued to be filled were it not for Recovery Act funding….

A job may be counted regardless of whether the employee filling the position is paid for with Recovery Act funds as long as the job would not have been created or retained in the absence of the Recovery Act funding (i.e., Recovery Act funds are either being used to pay the employee or the availability of Recovery Act funds for other purposes is freeing up funds that are being used to pay the employee). 

Please be advised that we recommend for sufficient documentation for audit purposes, as well as to provide clarity, accurately address federal guidance, and provide the necessary transparency and accountability as required by the Recovery Act, LEAs should have and maintain written documentation (such as local school board minutes or district communications contemporaneous with budget and employment deliberations) demonstrating that each job counted would not have been created or retained in the absence of the Recovery Act funding. Also, only compensated employment in the United States or outlying areas should be counted.  (See74 FR 14824 for definitions.)"