We are using the same progress report and expense format online like we did for the past 1.5 years. You can submit your report any time.

Yes – K-12 districts should still use Resource Code 6391 for tracking 15-16 AEP funding.

The online system expense and progress reporting (completed every six months) is completed at the consortium level by the designated Consortium Coordinator. The coordinators will work with each individual member to obtain the necessary financial information and progress.

No – if you allocate using the 5000’s or 7000’s object code in the online system – the AEP Office doesn’t need to have a breakdown of how those funds were spent.

This is an in-kind line item on the grid for operational costs and leveraged funds.

No – report object code 5000 expenses summarized under that object code (5000). No need to break out those expenses in the online expenses and progress report – due every six month. This is different than the annual plan report which does ask for the breakout.

The Data and Accountability funding will be tracked separately, having its own grant code, expenditure and progress report – separate from every of AEP funding pot.

If that is how you distributed the funds, then that is how you would report it. Use the object codes as indicated in your budget.

Check with your state agency.  Chancellor's Office released a memo in May 2017 on the subject, and the CDE Fiscal has guidance on the website.

Follow your district policies and procedures for coding your expenses. These fiscal reports in the online system (Chancellor’s Office) are auditable – so use your district’s/Fiscal Agent’s policies and procedures for reporting.

Please refer to updated Program Guidance for details, but for MOE reporting, the State requires that on an annual basis, each member with 15-16 MOE funding breaks it down with their budget and expenditures by program area, annual plan objective, and expenditure object code. Each year, MOE funding will be broken down this way until they are fully expended.

Update your 15-16 annual plan to reflect ongoing activities, revise your 15-16 budget, and report your expenses using the 15-16 fund code in the online system along with progress reports.

Your tables will show us remaining funds for 15-16. The tables will also show projected funding for 16-17. But you keep those tables separate – don’t co-mingle fund years in your tables even though they might be spent on similar activities.

Track it separately. Separate reporting.

No – please keep all your consortium administrative costs (as listed in the program guidance and allowable uses), and the indirect costs from members in the administrative/indirect line item. If you have overhead costs for program – you may use an allocation percentage to spread over the program areas, but operational costs and admin/indirect are not the same thing.

Yes – your Fiscal Agent for 15-16 will be responsible for tracking the 15-16 expenses until these funds are exhausted. That means filing online reports for the 15-16 funds, providing progress updates, and closing out the account in the Spring of 2018. This is their responsibility, even if in 16-17 you are direct funded.

Yes – but don’t forget - if you are the Fiscal Agent – a separate account is required for Data and Accountability funding too.

No – you will have to report those on a separate line marked administration/indirect.

The answer to this question is specific to K-12 school districts,
adult schools, and County Offices of Education and doesn’t apply to
community college districts.LEAs will use the same resource code for MOE and non-MOE funding.Consortia Fund Administrators
LEAs
who are the fund administrator for an adult education consortium and
receive Adult Education Block Grant revenue on behalf of their member
LEAs should use:

• Resource 6391, Adult Education Block Grant Program and,
  
• Either Object 8587, Pass-Through Revenues from State Sources (for the pass-through grant model), or Object 8590,
  All Other State Revenue (for the subagreement for services model), to
  account for the revenue that will be provided to their member LEAs.
  

• Resource 6391, Adult Education Block Grant Program and,
• Either Object 8590, All Other State Revenue (for the pass-through grant model), or Object 8677, Interagency Services Between LEAs (for the subagreement for services model), to account for the AEBG revenue.

All Adult Education Block Grant revenue should be recorded in Fund 11, Adult Education Fund, using Resource 6391, Adult Education Block Grant Program. Fund 11 is the only fund valid in combination with Resource 6391.

Only CFAD activities will be pre-populated.

Revisions are conditionally approved upon receipt. If the state has questions or issues with the revision, we will get back to you within 7 to 10 days.

For the July report, please show actual expenses.  You can always catch up on the January report. For 15/16 funds, January will be the final report with a close out in February 2018.

Not for July reporting. But for the end of the 15/16 reporting - 12/31/17 - the final report is due by 1/31/18 - and the close out is due 2/16/18. So you would have to plan to end that contract so the final expenses could be recorded prior to the closeout.

The answer to this question is specific to K-12 school districts, adult schools, and County Offices of Education and doesn’t apply to community college districts.
LEAs will use the same resource code for MOE and non-MOE funding.
Consortia Fund Administrators
LEAs who are the fund administrator for an adult education consortium and receive Adult Education Block Grant revenue on behalf of their member LEAs should use:
Resource 6391, Adult Education Block Grant Program and,
Either Object 8587, Pass-Through Revenues from State Sources (for the pass-through grant model), or Object 8590, All Other State Revenue (for the subagreement for services model), to account for the revenue that will be provided to their member LEAs.

Consortia Members (Subrecipients)
LEAs who are the members in an adult education consortium and receive Adult Education Block Grant revenue from their consortia’s fund administrator (not directly from the state) should use:
Resource 6391, Adult Education Block Grant Program and,
Either Object 8590, All Other State Revenue (for the pass-through grant model), or Object 8677, Interagency Services Between LEAs (for the subagreement for services model), to account for the AEBG revenue.

LEAs that receive AEBG directly from the state
Use Resource 6391, Adult Education Block Grant Program, and Object 8590, All Other State Revenue.
Adult Education Block Grant (AEBG) SACS Coding Examples can be found in the AEBG FAQs in the Funding Category, Question 5.

This accounting advisory addresses the appropriate accounting for districts receiving Adult Education Program (AEP) funds either as a fiscal agent, as a participant/provider, or both. The treatment of funds received as the fiscal agent for disbursement to other participants is different than for funds received by the district for the direct costs of providing adult education services.Fiscal Agent
Funds received from the State under a fiscal agent agreement that are then disbursed within 45 days to other adult education providers should be recorded in the restricted General Fund as 8900 "Other Financing Sources" using revenue object code 8970 "Fiscal Agent Pass Though". Disbursements should be coded to "Other Outgo-Other Transfers" using expenditure object code 7400 "Other Transfers", excluding indirect cost recovery. Under AEP, districts have no fiduciary requirement regarding the use of the funds by the other participants. The only obligation of the fiscal agent is to disburse within 45 days.
Participant/Provider
If a portion of the funds received as a fiscal agent are for the district's own adult education program, then those funds should be recorded initially as described above. A transfer (other outgo) will be recorded to the fiscal agent funds for the district's share. The district will recognize its share of the funds in the restricted General Fund using revenue object code 8620 "General Categorical Programs". Expenditures should be recorded in expenditure object codes 1000-6000 as appropriate. Likewise, if the district is not the fiscal agent and is receiving AEP funds, those funds should be recorded to the restricted General Fund using revenue object code 8620 "General Categorical Programs" and expenditure object codes 1000-6000 as appropriate.
Note the newly created object codes are not currently reflected in the California Community College Budget and Accounting Manual. This guidance will be incorporated at the next opportunity.

For the 15/16 Report Period 4 – please only report the consortia related expenditures as reflected in the budgeted amount. See the amount below…..$2,612,493. The 15/16 non-MOE is reported by K12 into the CDE SACS (School Accounting Code Structure).
34A) Piedmont USD

Grant Agreement No:     15-328-40 Total Grant Award:     $2,612,493  

Yes - the email was just a heads up. 7/31 is the deadline.

Here is your password for 16/17 fund code 16-328-12. The AEP portal is not the same as the fiscal system. So I thought you really wanted this password for 16/17.

Did you re-renter the budget numbers? The system won’t allow you to put in more expenses than what is budgeted. That’s why the system didn’t accept the 7000s expenses. You will have to make them match up with $7000 budget $7000 expensed. If you have more expenses there – you need to do a budget revision for the next report due in January. Revisions are due before 12/20/17.
Remember to type in the budget from the prior report period - that’s what happened in the 7000s.

Did you re-renter the budget numbers? I just did and it worked.

Other issues I noted: The system won’t allow you to put in more expenses than what is budgeted. That’s why the system didn’t accept the 4000s expenses. I had to make them match up with $7000 budget $7000 expensed. If you have more expenses there – you need to do a budget revision for the next report due in January. Revisions are due before 12/20/17. 
Remember to type in the budget from the prior report period - that’s what happened in the 7000s. 
Who is tracking the expensed amount in the pass through 7000s? Is the college and the unified school district submitting to the consortium lead and fiscal agent a detailed financial report so they can check if for appropriate expenditures in the seven AEP program areas? What is your consortium internal process? The state doesn’t have access to these details – so the responsibility falls on the consortium.

The current fiscal system allows fiscal agents to report how it was allocated. If most of the money was pass through to members (oc 7000) – then the expenditures would also reside there (oc 7000). If you do wish to revise your budget, report period 5 budget revisions are due 12/20/17. The date for report period 4 revisions was 6/20/17 – we cannot reopen the system to accept late revisions.

Keep in mind that we will be phasing out this type of reporting with the 15/16 funding. For 16/17 & 17/18 we will be going to a member based system – and will not be reporting the pass through. Stay tune for details later this fall.

I submitted a request yesterday regarding the approved budget in the 7000 SAC’s code not moving into the budget column and thus not letting me add the expenditures for 2015-16 and 2016-17 in this column. I looked for the formula and did not see one; however, this morning I tried just coping the amount form the approved budget into the budget column and it worked.

You are not allowed to transfer expenditures in the system. What you reported in period 1 for expenses cannot be changed. We could try to cancel report 1 and have you refile. Do you want me to de-certify it? So you can refile 16/17 report 1? If yes – I can do that this weekend – then you can refile Monday morning.

We are moving to a new system. Not sure what the numbers will be.

I guess you can tell her 17-328-41. Each year the fiscal year changes… 
 
15-328-41 
16-328-41

17-328-41

15-328-141 – is data& accountability – a different fund code. 
But moving to a new system – not sure what the numbers will be.

One option – is to bring this up during the annual planning process. All members have to participate and be on board with what is certified and submitted to the state. There is a fiscal section in the annual plan document that asks how much 15/16 & 16/17 funding you have left – and what are the plans to spend that down. That could be the opportunity to have honest discussion.

As consortia and their members have implemented the 45-day receipt of funds requirement, tracking the pass through of funds to members in the AEP financial system has been difficult. Beginning in program year 17-18, consortium will no longer track the pass through of AEP funds disbursed in 16-17 and 17-18 in the existing AEP financial system. In the fall of 2017, a new AEP fiscal reporting system will be rolled out requiring all members to report their allocations, budgets, and expenditures. The pass through of funds is not required to be reported in this system. However, for consortia and members with 15/16 AEP consortia funds still unspent, you will be required to close out these funds using the existing AEP financial reporting system https://misweb02.cccco.edu/sb70/prod/logon.cfm

No – it’s the same online budget and expenditure progress report that was used under AB86. We are using the same online system for AB104. Your primary consortium contact will have the log in and password to access the site. This is different than the AEP portal.

I told Stephanie that the new fiscal system for 17/18 will be released in October 2017. Budgets won’t be due until later in November or early December (as we work out the timing of the system roll out).

AEP is not a grant. It’s state apportionment. The new chancellor’s office invoicing requirements pertain to grants.

New fiscal system rolls out will be next month – early October. 17/18 budgets won’t be due until late Nov./early Dec. Your members will have a few months to get used to the new system. Because of the new system – we will not enforce 10/31 deadline. A letter is pending review that should be released this week explaining the approval of 17/18 annual plans, the go ahead to spend the $$$, and the new fiscal system.

Shasta College is responsible for reporting on all funds allocated as the consortium member. The funds provided to Shasta College’s service provider should be included in Shasta College’s member fiscal reports in NOVA.

If Shasta College passes 100% of the money through to other members – then you would not be reporting in NOVA. But you would have to certify the other member’s budget & expenses. If Shasta retains any funds for consortium level spending (by Shasta College for the consortia) or keeps AEP funds for programming – then on both accounts, they would be required to enter a budget in NOVA. But regardless, the fiscal agent is still responsible for consortium level administrative oversight of all member submitted budgets & expenses.

If you can work with Nicole and correct the expenditure problems in the old system (chancellor’s office) – then once corrected – you could bring in the accurate 16/17 carry over amount into NOVA. Will that work for you? If yes, please send Nicole the changes you need to make in the old system with your July 2017 expense report.

Please see the link to the website on the AEP data and accountability funds.

The website docs will cover your questions:

Yes – there is reporting in the chancellor’s office webmis system. Revisions are due by 12/20/17. The mid-term expense report is due 1/31/18.

http://aebg.cccco.edu/For-AEBG-Grantees/AEBG-Data-Accountability/Guidance-Work-Plans

Fiscal Information

The AEP Data and Accountability funding will have a different code in the online system, referenced in the previous section, than the AEP funding code. This code will have the same fiscal year code (i.e. “15”), the same adult education code (i.e. “328”), but a different three-digit individual consortium number (“XXX”).

For example: under the AEP funding, Alan Hancock’s funding code was 15-328-01. As such, their Data and Accountability funding number will be 15-328-101. Resource Codes K-12 adult schools and County Offices will use 6392 as the new Resource Code to account for their Data and Accountability funds. The AEP ($500M) Resource Code will remain as 6391. Community College Districts will use their own internal coding. Indirect Rate Fiscal agents (whether consortia based or direct funded) may take their approved indirect rate for this project.

Budget revisions will be allowed prior to the final expenditure report. Revisions must be submitted before the January report month. Final Project Deliverables A Closeout Report will be due February 25, 2019 and will include a mandatory “Practice with Promise” submission focusing on a data and accountability objective. (Consortia may submit more than one “Practice with Promise”). AEP Data and Accountability funding is an apportionment, so there will be no 10% withholding of funds.

VII. Allowable Uses Expenditures for these funds must be aligned with the consortium’s Data and Accountability submitted budget and work plan, as well as the online budget, and expenditure and progress reports. Consortia Data and Accountability work plans must also align with their 3-year plan, and annual plans. For additional information and/or to determine whether specific purchases are allowable, consortia should continue to refer to the AEP Allowable Uses Guidance.

VIII. Other In accordance to AB104 legislative decision-making requirements, consortia will use existing locally approved governance structures, policies, and procedures to develop, approve, and submit all Data and Accountability deliverables required by the State.

Here are the quarter periods:

AEP Program Year Reporting

Date Range
Reporting Deadline
First Quarter
July 1 – Sept 30
October 31, 2017
Second Quarter
July 1 – Dec 31
January 31, 2018
Third Quarter
July 1 – Mar 31
April 30, 2018
Fourth Quarter-EOY
July 1 – June 30
August 1, 2018

Budget revisions were due December 20, 2017, and the misweb system will not allow any budget revisions after December 31, 2017.

We will not be asking for anything other than the close out – which is a repeat of the numbers that are submitted January 31, 2018. This is for 15/16 consortia funds.

If a community college does not offer non-credit courses, then they would report zero hours. For expenses, they would report any expenses that assisted K12 adult or noncredit students or the consortium in general (along with the fund source). For example, any travel/time/supplies at consortium related meetings/events; professional development, marketing, etc. would be reported as operating expenses (by fund source) for that member.

Please DO include the California Adult Education Program consortium related costs in this exercise.

For Q4, there is a small checkbox under the totals that members must click certifying that they did not exceed the allowed indirect rate as directed in the Adult Education Program Guidance. This is only required for Q4 submissions. Please advise the member to check that box. Once checked, they will be able to submit.

Consortia are unable to change previous year's fiscal reports. The previous year is locked and we are unable to edit. If changes are needed in the current year we can assist with that.

If the changes are in fact needed for the previous year, you will have to rectify the changes in the current year. Please contact TAP for assistance.

You are correct. You will need to uncertify Q1, have her make the changes, and then submit and recertify Q1. Once that is done her Q2 should be accessible for her.

The reason your member is unable to submit their expenditures is because they are reporting ""0"" indirect this quarter; however, last quarter, they reported $302.

Fiscal Reporting in NOVA is on a cumulative system - expenditure cannot be bless than the previous quarter. If there are no indirect expenditures for Q2, the amount will remain $302.

In addition, the member will need to complete a corrective action plan since expenditures are less than forecast. Please be sure to complete this as well.

No, it's not required, but encouraged for record keeping and a snapshot of activities.