Period of Availability of Funds

All obligations must occur on or between the beginning and ending dates of the grant project. Reference: EDGAR 76.707-200.709 While School Districts should plan to spend all current grant funds within the year the grant was appropriated for, the period of obligation for federal funds is 27 months, extending from July 1 of the fiscal year for which the funds were appropriated through September 30 of the second following fiscal year. This maximum period includes a 15-month period of initial availability, plus a 12-month period for carryover. For example, funds from the fiscal year 2010 appropriation initially became available on July 1, 2010 and may be obligated through September 30, 2012. Any funds not obligated during the period of availability lapse and must be returned to Arkansas Department of Education.

All state administered Federal Funds not obligated within the 1^st 15 months are carried over and budgeted in the same set-aside fund for obligation within the coming 12 months.  Be sure to review state guidelines on amount that can be carried over for each federal fund and know prior to end of fiscal year the amount or percentage that can be carried over.

The non-Federal entity must have written procedures for procurement transactions. C.F.R. 200.319 Procurement standards under include the following areas:

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  Open competition;
  
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  Conflict of interest (definition, policy, sanctions, training);
  
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  Solicitations;
  
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  Cost/Price Analysis;
  
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  Vendor selection process (debarment, small/minority/women’s businesses, monetary levels of purchases, non-competition);
  
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  Required Contract Provisions;
  
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  Contract Administration; and
  
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  Protest Procedures.
  
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  C.F.R. 200.308. for Revision of budget and program plan
  

In accordance with both Federal and Arkansas laws, all purchases made by the District must conform to all purchasing laws and all purchasing policies and procedures. There are two categories of procurement: the purchase of goods and the purchase services (including service contracts). The policies and procedures governing both categories depend on the dollar amount of the goods purchased or the service provided (or service contract).

In accordance with both federal and state procurement laws, the District will conduct all procurement transactions in a manner that provides full and open competition.

In addition to the requirements set by EDGAR rules, Arkansas State Procurement Code and Act 1189 of 2013 governs purchases of goods and services in the State of Arkansas. Where EDGAR rules are more stringent, EDGAR rules apply. Where Arkansas Procurement Code is more stringent, Arkansas law applies. Under both, the policies and procedures governing procurement of goods and services depend on the amount of the purchase or contract. Basic information on these policies is outlined below.

In accordance with C.F.R. 200.321, the District will, when possible, contract with small and minority businesses, women’s business enterprises, and labor surplus area firms.

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  Cost Analysis: Evaluating the separate cost elements that make up the total price, including profit.
  
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  Price analysis:  Evaluating the total price.
  

Non-competitive proposals are appropriate only when the good or service is available only from a single source (sole source – ex. Microsoft Office software license renewal or a reading program in use this year and to be continued next year); when there is a public emergency; when the awarding agency authorizes non-competition in response to a written request from the non-federal entity; or when, after soliciting a number of sources, competition is deemed inadequate.

Non-competitive tips:

1. 
   Be careful of vendors who know your assessments, etc.
   
2. 
   Begin with soliciting proposals from a number of sources.
   
3. 
   Make the vendors tell you why they are the best. Example, when purchasing a reading program, you can specify in the bid that you want ‘Reading Best’ or a program that “offers equal value”.
   

Attach a single source justification document to the purchase order with a copy kept in the audit file for all single-source commodities (commodities include goods and services). The Arkansas Department of Education requires that the following criteria be met:

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  Why the service or product is needed.
  
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  The methods used to determine that a lack of responsible/responsive competition exists for the product.
  
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  How it was determined that the provider possesses exclusive capabilities.
  
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  Why the service or product is unique.
  
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  Whether or not there are patent or property rights which make the required service or product unavailable from other sources.
  
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  What the District would do if the provider/service product were no longer available.
  
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  Any program considerations which make the use of a “sole source” critical to the successful completion of the District’s task.
  

The District will comply with Section 6002 of the Solid Waste and Disposal Act, as amended by the Resource Conservation and Recovery Act. The requirements of Section 6002 include procuring only items designated in guidelines of the Environmental Protection Agency at 40 C.F.R. part 247 that contain the highest percentage of recovered materials practicable, consistent with maintaining a satisfactory level of competition, where the purchase price of the item exceeds $10,000 or the value of the quantity acquired during the preceding fiscal year exceeded $10,000; procuring solid waste management services in a manner that maximizes energy and resource recovery; and establishing an affirmative procurement program for procurement of recovered materials identified in the EPA guidelines.

Costs of professional and consultant services rendered by persons who are members of a particular profession or possess a special skill are allowable. For more information see C.F.R. 200.459.

Internal Controls means a process, implemented by a District, designed to provide reasonable assurance regarding the achievement of objectives in the following categories:

1. 
   Effectiveness and efficiency of operations;
   
2. 
   Reliability of reporting for internal and external use; and
   
3. 
   Compliance with applicable laws and regulation
   

District policy and processes must be in place to ensure that the following objectives are met for Federal awards and to ensure that transactions are properly accounted for.

1. 
   To permit the preparation of reliable financial statements and Federal reports;
   
2. 
   To maintain accountability over assets;
   
3. 
   To demonstrate compliance with Federal statutes, regulations, and the terms and conditions of the Federal award;
   
4. 
   To ensure that transactions are executed in compliance with:
   

1. 
   Federal statutes, regulations, and the terms and conditions of the Federal award that could have a direct and material effect on a Federal program; and
   
2. 
   Any other Federal statutes and regulations that are identified in the Compliance Supplement; and
   
3. 
   Funds, property and other assets are safeguarded against loss from unauthorized use or disposition.
   

The non-Federal entity must:

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  Establish and maintain effective internal control over the Federal award
  
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  Comply with Federal statutes, regulations and the terms and conditions of the Federal award
  
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  Evaluate and monitor the non-Federal entity’s compliance with statutes, regulations and the terms and conditions of Federal awards
  
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  Take prompt action with instances of noncompliance are identified
  
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  Take reasonable measures to safeguard protected personally identifiable information
  

There are a number of different types of service contracts.

Consulting – An independent contractor who possesses specialized knowledge, experience, and expertise to investigate assigned problems or projects and to provide counsel, review, design, development, analysis, or advice in formulating or implementing programs or services or improvements in programs or services, including, but not limited to, such areas as management, data processing, advertising, and public relations.

Travel Reference: C.F.R. 200.474

Travel costs are those expenses related to transportation, lodging, subsistence and related items incurred by employees who are in a travel status on official business of the non-Federal entity.  Such costs may be charged on an actual cost basis, on per diem or mileage basis in lieu of actual costs incurred or on a combination of the two.  Refer to school district travel policy for specific policy.  

Title I of the Elementary and Secondary Education Act (ESEA), as amended, provides financial assistance through State Educational Agencies (SEAs) to Local Educational Agencies (LEAs) and public schools with high numbers or high percentages of children from low-income families to help ensure that all children meet challenging state academic content and student academic achievement standards.

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  The programs that comprise Title 1, Part A include:
  
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  Paraprofessionals and Highly Qualified Teachers
  
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  Parental Involvement
  
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  Preschool
  
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  Private Schools
  
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  Targeted Assistance School and Schoolwide Program
  
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  The purpose of Title I is to ensure that all children have a fair, equal, and significant opportunity to obtain a high-quality education and reach, at a minimum, proficiency on challenging Arkansas academic achievement standards and assessments.
  

1. 
   High-quality academic assessments, accountability systems, teacher preparation and training, curriculum, and instructional materials are aligned with challenging state academic standards so that students, teachers, parents, and administrators can measure progress against common expectations for student academic achievement;
   
2. 
   Meeting the educational needs of low-achieving children in our Nation's highest-poverty schools, limited English proficient children, migratory children, children with disabilities, Indian children, neglected or delinquent children, and young children in need of reading assistance;
   
3. 
   Closing the achievement gap between high- and low-performing children, especially the achievement gaps between minority and non-minority students, and between disadvantaged children and their more advantaged peers;
   
4. 
   Distributing and targeting resources sufficiently to make a difference to local educational agencies and schools where needs are greatest;
   
5. 
   Improving and strengthening accountability, teaching, and learning by using state assessment systems designed to ensure that students are meeting challenging state academic achievement and content standards and increasing achievement overall, but especially for the disadvantaged;
   
6. 
   Providing children an enriched and accelerated educational program, including the use of schoolwide programs or additional services that increase the amount and quality of instructional time;
   
7. 
   Promoting schoolwide reform and ensuring the access of children to effective, scientifically based instructional strategies and challenging academic content;
   
8. 
   Significantly elevating the quality of instruction by providing staff in participating schools with substantial opportunities for professional development;
   
9. 
   Coordinating services under all parts of this title with each other, with other educational services, and, to the extent feasible, with other agencies providing services to youth, children, and families; and
   
10. 
    Affording parents substantial and meaningful opportunities to participate in the education of their children.
    

The purpose of the Title II-A , Part A, Improving Teacher Quality State Grants (Title II-A of Public Law 107-110) is to increase the academic achievement of all students by helping schools and school districts improve teacher and principal quality and ensure that all teachers are highly qualified.

1. 
   The district shall conduct an assessment of professional development and hiring needs. The assessment shall be conducted with the involvement of teachers and shall take into account activities that are needed in order to give teachers subject matter knowledge and teaching skills and to give principals the instructional leadership skills to help teachers, to provide students with the opportunity to meet challenging State and local student academic achievement standards.
   
2. 
   The scientific research-based intervention and/or action descriptions will include:
   

1. 
   Alignment of the activities with state standards, student academic achievement standards, state assessments and the curriculum;
   
2. 
   Plan evaluation action(s) describing how activities will have a possible, measurable and positive impact on student achievement and how the activities will be used to eliminate the achievement gap that separates low-income and minority students from other students;
   
3. 
   Description of how the district will target funds to schools that have the lowest proportion of highly qualified teachers;
   
4. 
   Have the largest average class-size; or Description of how the district will coordinate professional development activities to meet the needs of principals, teachers and paraprofessionals with other federal, state and local programs;
   
5. 
   Technology actions reflecting efforts to coordinate Title II-A and Title II-D funds to integrate technology into the curriculum;
   
6. 
   Parental engagement actions describing how all school personnel and parents have collaborated in the planning of these activities;
   
7. 
   Plan evaluation actions describing the results of the needs assessments;
   
8. 
   Description of how the district will coordinate professional development activities to meet the needs of principals, teachers and paraprofessionals with other federal, state and local programs. Professional development actions will describe how the district will provide training to enable teachers to teach and assess the Arkansas academic content standards to improve student academic achievement;
   
9. 
   Teach and address the needs of the students with different learning styles, particularly students with disabilities, students with special learning needs (including students who are gifted and talented), and students with limited English proficiency;
   
10. 
    Improve student behavior;
    
11. 
    Involve parents in their child’s education;
    
12. 
    Understand and use data and assessments to improve classroom practice and student learning; and
    
13. 
     Describe how the district consults with private school administrators regarding participation to meet the needs of their students and teachers.
    
14. 
    Are identified for school improvement under section 1116c.