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Funding, Reporting & Compliance

Information on funding and reporting requirements for American Recovery and Reinvestment Act (ARRA) of 2009 funds including Act-wide quarterly reports and program-specific reporting requirements.

Funding

The California Department of Education has posted information on preliminary entitlements for ARRA. You can access this information from the funding profiles below.

Education Jobs and Medicaid Assistance Act
Information on the Education Jobs Fund, funds with which subrecipients use to save K-12 education jobs.

The U.S. Department of Education Budget External link opens in new window or tab.
Includes state tables for current budget and ARRA funding.

Potential Uses for ARRA Funds
Includes U.S. Department of Education (ED) resources and examples of potential uses for ARRA funds.

Reporting

Section 1512 Quarterly Reported Data

Unaudited data reported by ARRA subrecipients. Each spreadsheet contains multiple tabs. One tab contains a summary of data reported for the quarter; other tabs provide detailed information for each grant.

The ARRA Data Collection System
Detailed information on reporting required by the ARRA and data collection system for submission of required reports; includes correspondence regarding ARRA reporting deadlines and data collection system.

Federal Reporting Guidance

Compliance

ARRA calls for rigorous and continuous oversight of the distribution and expenditure of the funds. Several oversight agencies have reviewed the CDE's administration of ARRA funds. Information about the oversight agencies and their reviews is available on the Web sites below:

ARRA Contracting Provisions
Recipients of ARRA funds must comply with applicable state and federal contracting laws and regulations.

Federal Audit Resources
Includes OMB circulars, which establish processes and procedures for the use of ARRA funds, which are generally subject to the same guidelines, rules and regulations that apply to other federal grants.

Other Audit Resources
The California School Accounting Manual (CSAM) provides guidance to correctly account for revenues and expenditures. The Governmental Accounting Standards Board (GASB) issued Statement 34, Basic Financial Statements—and Management's Discussion and Analysis—for State and Local Governments.

Report waste, fraud and abuse External link opens in new window or tab.
Reporting misuse of ARRA funds and information regarding whistleblower protections.

Interest Earned on Federal Funds

ED General Administrative Regulations (EDGAR) External link opens in new window or tab.
Title 34 of the Code of Federal Regulations (CFR), Parts 74-86 and 97-99.

Questions:  Government Affairs | ARRA@cde.ca.gov | 916-319-0821