The FBS website continues to be updated with COVID-19 policies and information related to School Business, as well as our ongoing operations. Please check the FBS homepage regularly for updates.
Recent post: COVID Funds – Schedule of COVID Funds updated September 27, 2021
Clarification on PRC 110 Deadlines
Based on questions received after our mid-week newsletter items about Federal grant closeout the period of availability waiver NC DPI received from the U.S. Department of Education this week, we wanted to provide further clarification on the 21st Century Community Learning Centers Program (PRC 110) deadlines. As noted previously, FY 2019 PRC 110 funds expired yesterday (September 30, 2021), while FY 2020 PRC 110 funds that were previously scheduled to expire yesterday received a 12 month extension and now expire on September 30, 2022. Due to the receipt of the waiver, Federal Programs Monitoring and Support is allowing recipients with unexpended FY 2020 and FY 2021 PRC 110 funds to carry over those amounts until September 30, 2022. Because the only FY 2019 PRC 110 funds allotted last year were for first installments, so long as an organization had expended its entire first installment amount by September 30, 2021, it should be able to avoid the reversion of any funds this year.
However, it is important to note that the extension of the period of availability does not provide funding recipients with an additional 90-day liquidation period for PRC 110 funds. All FY 2019 PRC 110 funds must have been expended and liquidated by September 30, 2021 and all FY 2020 PRC 110 funds must be expended and liquidated by September 30, 2022. The only exception to this is for non-units that received separate instructions from the Federal Program Monitoring and Support Division regarding close out funding drawdown procedures in ERaCA.
For any questions about PRC 110 period of availability requirements or timelines, please contact Susan Brigman (Susan.Brigman@dpi.nc.gov) or Melissa Dearman (Melissa.Dearman@dpi.nc.gov).
Bonuses and TSERS – PSUs which are part of TSERS
Several of the finance officers have requested information on the determination of whether bonuses are subject to TSERS or not. We have consulted with the Retirement system and although we are able to provide broad statements, bonus plans differ by PSU and the final determination is the responsibility of the PSU.
In order for a payment to be reportable to TSERS, it must be considered by the employer to be compensation for retirement purposes. This generally means that the employer must consider it to be pay for the performance of work in the employee’s full-time position. It is up to the employer to determine if the bonus is considered to be compensation.
An employer might consider the following:
- Recruitment bonuses are not compensation and therefore not subject to TSERS because no work is performed.
- Retention bonuses may be subject to TSERS depending on the nature of the bonus.
Employers may reasonably reach a different conclusion based on their own facts and circumstances. Regardless of the decision of the employer, consistency in application is strongly recommended.
PSUs should consult with their legal counsel to make the determination related to whether the bonus is compensation as defined by General Statute and is therefore subject to TSERS.
PRC 082 No Cost Extension
In August, North Carolina received a no cost extension (extension of the period of performance) on its Special Education State Personnel Development (SPD) grant (PRC 082). This grant is a five-year competitive grant offered by the U.S. Department of Education that was originally scheduled to expire on September 30, 2021; the no cost extension extends the availability of the funds through September 30, 2022. This extension is independent and unrelated to the period of availability waiver that the State received earlier this week for several Elementary and Secondary Education Act programs. The EC Division has previously provided communication to districts regarding the no cost extension and any questions about the new timelines and any potential requirements for expending these funds should be directed to Matt Hoskins (Matt.Hoskins@dpi.nc.gov) in the EC Division.
Exceptional Children Division Updates
Grant Information
- Maintenance of Effort (MOE) Training & Technical Assistance
If you were unable to attend the MOE training last week or if you need a refresher, the recording, along with the PowerPoint, is now available on the Exceptional Children website.
Note: There will be MOE technical assistance available from 8-11:30 and 1-4:30 on October 5th and 19th. These sessions will be an opportunity for EC Directors to ask MOE questions and receive direct feedback from the Fiscal Monitors about the new MOE process. Please click to attend the sessions: https://ncgov.webex.com/meet/adam.parent.
- Special Grants
Grant applications opened on September 7, 2021. Special grants, with the status of Chief Administrator Approved, are reviewed monthly after the 15th. Notification of review is made through NCCCIP. For your review, the Special Grants Training recording, along with the PowerPoint are available on the EC Website under the Special Grants section.
- PRC 167 ESSERF
Please ensure that budget and grant use of funds align to ensure timely approvals.
Center for Safer Schools Reminder
The 2020 School Safety Grant provided districts and schools the opportunity to apply for a total of $18 million in grant funds* for each year of this 2-year grant. Approximately $16.7million has been awarded. Current awardees who have submitted their mid-term and final reports will automatically receive their requested funds* for year 2, i.e., the 2021-22 school year.
Since approximately $1.3 million of the $18 million has not been awarded, the Center for Safer Schools opened a new application for year 2 of the grant to utilize these funds. The new application, which opened on September 1, 2021 in CCIP and will close on October 8th, is available to all eligible schools and districts, but preference will be given to those who have not already been awarded School Safety Grant funds.
* All state funding is contingent upon state appropriations by the NC General Assembly.
CCIP Contact Information
Please check to be sure that your school CCIP contact information is up-to-date!
Questions for the Center for Safer Schools may be directed to David Prickett.
Required Student Immunizations
Governor Cooper signed executive order 234 to provide additional time for immunizations and reporting. Attached is the memo from the NC Department of Health & Human Services.
Announcement – New Director of School Business
Jennifer Bennett will join Financial and Business Services on October 18th as the Director of School Business. Jennifer has over 20 years of experience in NC public school finance and operations, both at the State and district level. She is currently the Chief Financial Officer at Vance County Schools, but has also worked at medium and large districts. Jennifer has served as an active member of statewide committees including the HR Management System Steering Committee and the System Modernization Committee.
She brings a wealth of knowledge and experience that will have an immediate impact on the public school units in all areas of financial operations.
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