1. School Lunch Equipment Assistance – United States Department of Agriculture
   
   

2. Title I Stimulus – United States Department of Education
   
   

3. Idea B Stimulus – United States Department of Education
   
   

4. Idea Preschool Stimulus – United States Department of Education
   
   

5. ARRA- EETT – United States Department of Education
   
   

6. Homeless Education Disaster Assistance – United States Department of Education
   
   

7. Education Jobs Funds – United States Department of Education
   
   

8. School Improvement Fund 1003(g) – United States Department of Education

1. Avoid waste, fraud, and abuse;
   
   

2. Ensure that costs charged to ARRA programs are allowable costs, in accordance with applicable laws, regulations, agreements, and contracts;
   
   

3. Ensure that funds provided under ARRA awards are separately accounted for, from receipt to obligation to expenditure;
   
   

4. Ensure that effective cash management is employed for Recovery funds to minimize the time elapsing between (i) the transfer of funds from the Federal Government, or from a pass-through entity, to (ii) disbursement;
   
   

5. Ensure that the use of ARRA funds meet all federal requirements as described in individual ARRA grant awards and OMB Circulars;
   
   

6. Fulfill ARRA act reporting requirements in a timely and accurate manner.

1. Save or create jobs and promote economic recovery;
   
   

2. Use ARRA funds to stabilize the School Board’s fiscal situation;
   
   

3. Invest ARRA funds wisely;
   
   

4. Secure the maximum amount of ARRA resources available to the School Board;
   
   

5. Apply federal accountability and transparency requirements;
   
   

6. Fulfill federal reporting requirements.

The Superintendent delegated authority for oversight of ARRA Funds to the Business Department with oversight by the Director of Business Services and the Director of Curriculum and Instruction.

 

The Business Department and the Curriculum and Instruction Department develop and approve ARRA recovery plans and spending plans outlined in this policy for the various School Board Departments/Programs in charge of the ARRA funds.

 

The Director of Business Services, Director of Curriculum and Instruction, Grants Manager, and the various department/program heads meet on a periodic basis to discuss spending, budgets, and reporting requirements.  Policies and procedures are implemented by this group through memos, budget documents, in –person meetings, emails, and phone calls.

1. Plan and coordinate ARRA activities for the School Board;
   
   

2. Review and make recommendations on ARRA recovery and spending plans, submitted by the department/programs.
   
   

3. Convene regular ARRA coordinators meetings.
   
   

4. Communicate with ARRA coordinators on ARRA policies and procedural matters
   
   

5. Act as a liaison with federal entities regarding ARRA policy and procedural matters.
   
   

6. Participate in ARRA conferences, teleconference calls, and webinars.
   
   

7. Produce reports that summarize ARRA awards to all departments and entities.

1. Establish a department team.  This team will handle selection of projects and activities, approving expenditure of ARRA funds, and all ARRA related services.
   
   

2. Convene ARRA team meetings on a regular basis.
   
   

3. Ensure that federal agency, guidance, control, and oversight requirements are followed.   Design, and implement internal controls to effectively meet the requirements for ARRA funds as outlined in Office of Management and Budget’s (OMB) Circular A-133, OMB Circular A-133, Compliance Supplement Addendum #1, and All Executive Office of the President Memorandums. 
   
   

4. Ensure compliance with the State and the School Board’s procurement policies as outlined in the DeSoto Parish School Board’s School Purchasing Manual.
   
   

5. Maintain ARRA grant documentation for each ARRA award.  ARRA grant documentation should include the award letter, approved grant application, key correspondence, and other information between the School Board, State, and federal government.
   
   

6. Track state matching fund requirement if any for ARRA funds
   
   

7. Reconcile grant information such as expenditures to the School Board’s accounting system on a monthly basis.  This reconciliation is required for each ARRA grant prior to data being uploaded to the State.

1. Reconcile grant information such as expenditures to the School Board’s accounting system on a quarterly basis.  This reconciliation will be required for each federal grant prior to data being uploaded to the State government.
   
   

2. Ensure that quarterly reports for each ARRA award are reported on time.
   
   

3. Prepare quarterly reporting and ensure that reports are submitted on time.
   
   

4. Prepare requests for reimbursement reports that are accurate and timely.
   
   

5. Develop and implement an internal monitoring plan for ARRA awards (when funds and resources become available). 
   
   

6. Assist departments/programs with developing and implementing internal controls and processes to manage ARRA funds and reduce overall risk level.
   
   

7. Require ARRA funds be expended according to procurement requirements.
   
   

8. Issue ARRA procurement procedures and provide training on these procedures.
   
   

9. Assist the departments and make sure they meet reporting, transparency, and other requirements.
   
   

10. Make sure all ARRA funds are accounted for in separate funds from receipt to obligation to expenditure.
    
    

11. Maintain files with all ARRA grant documentation the same as the departments as a backup.
    
    

12. Review ARRA expenditures requests for consistency with Federal guidelines and Superintendent’s priorities.
    
    

13. Ensure effective cash management of ARRA funds.
    
    

14. Assist all departments in meeting ARRA reporting requirements.

1. Title I School Improvement will be collected through the Consolidated State Performance Report.
   
   

2. Food and Nutrition will be collected through the Child Nutrition Programs Website.

The Louisiana Department of Education will pre-populate as much of the data as possible.  The following information will be collected.  This is subject to change as additional guidance is provided.  The School Board Information that will be collected is as follows:

1. Total amount of recovery funds received from that agency
   
   

2. The amount of recovery funds received that were expended or obligated to projects or activities
   
   

3. A detailed list of projects or activities for which recovery funds were expended or obligated including the name of the project or activity, a description of the project or activity, and an evaluation of the completion status of the project or activity.
   
   

4. Number of jobs created or retained by the project or activity
   
   

5. Description of Jobs Created
   
   

6. DUNS Number
   
   

7. Pillar and Implementation Values shall be reported using the following values:

• Pillar 1 – College and career ready standards and high-quality, valid, and reliable assessments for all students, including ELLS and students with disabilities.
  
  

• Pillar 2 – Pre-Kindergarten to higher education data systems that meet the principles in the American Competes Act.
  
  

• Pillar 3 – Teacher effectiveness and equitable distribution of effective teacher.
  
  

• Pillar 4 – Intensive support and effective interventions for lowest performing schools.
  
  

• Implementation Value Number 0 – Not started,
  
  

• Implementation Value Number 1 – Less than 50%,
  
  

• Implementation Value Number 2 – Greater than 50%, and
  
  

• Implementation Value Number 3 – Complete

8. Vendor Level Information shall include the following information and will repeat for up to 15 vendors and is required for any sub award of $25,000 or greater:

• Vendor Name
  
  

• Vendor DUNS number (if DUNS number is unavailable, the vendor zip code plus four is required)
  
  

• Sub award Number (Award Number or other identifying number assigned the School Board)
  
  

• Vendor Zip Code + 4 (Headquarters)
  
  

• Product and Service Description
  
  

• Payment Amount
  
  

• Total Amount of vendor payments less than $25,000
  
  

• Total Amount of vendor payments less than $25,000
  
  

• All payments to vendors must be reported cumulatively for the project.  Total payments to vendors under $25,000 will be reported in aggregate.  Payments to vendors of $25,000 or more should be reported in disaggregated form (listed separately).  If multiple payments have been made to a vendor of $25,000 or more the vendor would only be listed once with the total of all payments of $25,000 or more reported as a single amount.  Any prepayments to this vendor less than $25,000 would be included in the aggregate line.

9. A page containing a certification statement has also been added to the PER that will require the submitter of the PER to check off in agreement that the data being reported is complete and accurate to the best of their knowledge. 
   
   

10. A narrative detailing how estimates were calculating regarding jobs created and saved along with any supporting documentation must be provided.  The document can be uploaded with the PER.  Documents must be in Word or PDF.  A document must be uploaded to submit the PER so if no estimates have been completed then a document stating such should be uploaded. 
    
    

11. Job estimates must be reported on a quarterly, not cumulative, basis.  
    
    

12. The School Board is not required to make a subjective judgment on whether jobs were created or retained as a result of the Recovery Act. 
    
    

13. Jobs created or retained are to be reported as hours worked and paid for with Recovery Act funds.
    
    

14. Complete and submit the ARRA Job Worksheet sent quarterly to the Louisiana Department of Education.