American Recovery and Reinvestment Act (ARRA) funds are subject to rigorous reporting requirements designed to ensure that:
- Funds are awarded and distributed in a prompt, fair and reasonable manner;
- Recipients and uses of all recovery funds are transparent to the public and are reported clearly, accurately and in a timely manner;
- Recovery funds are used for authorized purposes and every step is taken to prevent fraud, waste, error and abuse;
- Funded projects avoid unnecessary delays and cost overruns; and
- Programs meet goals and targets.
- To meet federal accountability, transparency and reporting requirements, VDOE provides assurance of results based on federal indicators. See Federally Reported State Fiscal Stabilization Funds (SFSF) Data for details.
All school divisions receiving any 2009-2010 Title I funds, whether from ARRA or the regular Title I grant, are required to report 2008-2009 school-level expenditures.
The following state and locally funded school-level expenditures should be include in the collection:
- Personnel salaries (includes bonuses, supplemental salaries, and incentive pay) at the school level for all school-level instructional and support staff;
- Personnel salaries (includes bonuses, supplemental salaries, and incentive pay) at the school level for instructional staff only;
- Personnel salaries (includes bonuses, supplemental salaries, and incentive pay) at the school level for teachers only; and
- Non-personnel expenditures at the school level (if available).
The following are not to be included in the calculations for school-level expenditures:
- Special Education;
- Facilities operations and maintenance;
- Food services;
- Employee Benefits;
- Summer School;
- Adult Education;
- School Nutrition; and
- Non-regular Day.
In addition, all federally funded expenditures (personnel and non-personnel) should be excluded from the data in this collection.
To facilitate this data collection, a downloadable Report of School-Level Expenditures for 2008-2009 School Year (XLS) template is available to school divisions.
Additional information available:
- Superintendent’s Memorandum #301-09
- Instructions for Accessing the EXCEL Template (PDF)
- USED's Data Reporting Instructions for School Level Expenditure Data (PDF)
Uses of Funds
- July 30, 2009 (Office of the Governor) – Executive Order 85 (PDF) requires employers to post recruitment notices for positions fully or partially funded by ARRA on the Virginia Workforce Connection.
ARRA requires recipients of stimulus funds – including school divisions – to register in the Central Contractor Registration (CCR) database. CCR ensures consistent reporting and increases the usefulness of data for the public.
The federal government has adopted the Dun and Bradstreet Universal Numbering System (DUNS) to track how ARRA funds are allocated. School divisions and other contractors receiving ARRA funds must have a DUNS number to register in the CCR database. The deadline for school divisions to provide VDOE with certification that they have obtained a DUNS number and registered in the CCR database is May 22, 2009.
- DUNS Number – school division chief financial officers may obtain a DUNS number online.
- CCR Registration – School divisions may register their information in the CCR database online or by phone (1-888-227-2423).
For more information see: April 24, 2009 (Superintendent's Memorandum) – Certification of DUNS Number and Registration in CCR for Stimulus Reporting
July 20, 2009 – The White House Office of Management and Budget (OMB) began providing training materials to help ARRA recipients better understand and comply with transparency guidelines related to public reporting. The materials – including PowerPoints and recorded webinars – are available on the Better understanding the Recovery Act's transparency guidelines site. Topics covered in the seven forums include:
- General information and guidance on ARRA reporting
- Basic principles and requirements for ARRA reporting
- Reporting on jobs creation estimates by recipients
- Recipient reporting process
- Technology solutions from an agency perspective
- Technology solutions from a prime recipient perspective
- Technology solution from a sub-recipient perspective
- Data quality requirements