The information below reflects quarterly requirements as they existed in November 2010. It is possible that additional guidance regarding reporting will become available or that the data requirements described below will change for future reporting periods. This information will be updated if necessary.
After submitting general information, separate reports must be submitted for each ARRA grant received. If there are multiple grants listed, please provide information for one grant, then return to the first menu to provide information for the second grant, and so on.
Once a grant award has been fully expended, subrecipients will no longer be required to complete the Section 1512 reporting. Grant information, as submitted for the final Section 1512 report, will be accessible through the menu page. To make changes to the final Section 1512 report after the end of the reporting period, contact the CDE via e-mail at ARRA@cde.ca.gov.
A D-U-N-S Number is a unique nine-digit identification number provided by Dun & Bradstreet. D-U-N-S Numbers may be obtained via the Dun & Bradstreet Web Form page (Outside Source) or by phone at (866) 705-5711. D-U-N-S Numbers requested through the Web can be created within one business day. The following information will be needed to apply for a D-U-N-S Number:
- Legal name
- Name by which the organization is commonly recognized
- Physical address, city, state and zip code
- Mailing address (if separate)
- Telephone number
- Contact name
- Standard Industrial Classification (SIC) code
- Number of employees
- Headquarters name and address (if there is a relationship to a parent corporate entity)
- Is this a home-based business?
The SIC code identifies the primary industrial classification of an entity. SIC codes may be obtained via the U.S. Department of Labor, Occupational Safety and Health Administration Web site (Outside Source). In general, entities receiving ARRA funding through the California Department of Education (CDE) will be categorized in one of three SIC codes:
- 8211—Elementary and Secondary Schools, which includes elementary and secondary schools furnishing academic courses, ordinarily for kindergarten through grade twelve.
- 8351—Child Day Care Services, which includes establishments primarily engaged in the care of infants and children, or in providing prekindergarten education. These establishments generally care for prekindergarten or preschool children, but may care for older children when they are not in school.
- 9411—Administration of Educational Programs, which includes government establishments primarily engaged in central coordination, planning, supervision and administration of funds, policies, intergovernmental activities, statistical reports and data collection, and centralized programs for education administration.
The Centralized Contractor Registration (CCR) is the primary contractor database for the federal government. Subrecipients that are not currently registered must do so at the CCR Web page (Outside Source). Subrecipients that are not registered or in the process of registering in the CCR will not be able to enter grant award information in the ARRA Reporting and Data Collection System. The CCR registration process can take several weeks. The following information will be needed to register in CCR:
- DUNS number provided by Dun & Bradstreet
- Tax Identification Number (TIN) and taxpayer name used in federal tax matters
- Statistical information, including average number of employees and average annual receipts
- Electronic Funds Transfer (EFT) information for payment of invoices
Reminder: Registration in CCR is required annually. Subrecipients are required to keep their registration in CCR current by renewing it as necessary.
Subrecipients must identify their Congressional, State Senate, and State Assembly electoral districts. Each of these fields should be a two-digit number. The challenge is in situations where a subrecipient's territory is split among two or more electoral districts. For local educational agencies, choose the one electoral district in which the central office is located. For charter schools, use the electoral district where the school is located.
To determine the electoral district, use the following links:
Subrecipients must provide "names and compensation of each of the five most highly compensated officers of the subrecipient for the calendar year in which the award is awarded if (i) In the subrecipient's preceding fiscal year, the subrecipient received (A) 80 percent or more of its annual gross revenues from federal contracts (and subcontracts), loans, grants (and subgrants) and cooperative agreements; and (B) $25 million or more in annual gross revenues from federal contracts (and subcontracts), loans, grants (and subgrants) and cooperative agreements; and (ii) The public does not have access to information about the compensation of the senior executives through periodic reports filed under section 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m(a), 78o(d)) or section 6104 of the Internal Revenue Code of 1986" (see the Office of Management and Budget [OMB] guidance cited at the end of this document).
The first data field in this group asks whether or not the subrecipient is subject to this reporting requirement. Choose Yes if it applies and No if it does not. If applicable, provide the names and compensation of the five most highly compensated individuals.
Very few, if any, of the subrecipients of ARRA funds that the CDE manages will be subject to this reporting requirement.
Please provide contact information for the person who completed the data input and can answer questions regarding the data submitted.
Creating and retaining jobs is the core purpose of ARRA. It is important that jobs data be reported completely and accurately. There are several preliminary points:
- A job created is defined as a new position created and filled, or an existing unfilled position that is filled, that is funded by ARRA funds. A job retained is defined as an existing position that is now funded by ARRA funds.
- Jobs counted should be directly attributable to the specific ARRA grant. Do not try to estimate the indirect effect of ARRA funding.
- Jobs counted should include jobs created/retained by other entities such as sub-grantees and vendors. For example, Special Education Local Plan Areas (SELPAs) should count jobs created/retained in their constituent agencies. (See the section below about vendors for a discussion of the difference between sub-grantees and vendors.)
- Subrecipients should contact sub-grantees and vendors to determine the number of jobs to report.
- Jobs created/retained should be separately identified as certificated jobs, classified jobs, or vendor jobs. Jobs should be counted in only one category.
- Sub-grantee jobs should be reported as classified or certificated jobs, as appropriate. Vendor jobs should be reported in the vendor job category.
- Vendor jobs should be reported if the jobs are a direct effect of ARRA funding, irrespective of the total contract amount (i.e., it is not necessary for the total contract amount to be more than $25,000 to report vendor jobs).
- It is important to keep records of the calculations so that subrecipients can respond to questions about the figures submitted. Subrecipients are advised to maintain documentation in accordance with normal federal grant rules.
- For the purpose of calculating jobs created/retained, the time period of the report covers only the current reporting quarter. For example, the second quarterly reporting period covers from October 1 through December 31, 2009, so subrecipients would only report jobs created/retained using ARRA funds during that reporting period. The third quarterly reporting period covers from January 1 through March 30, 2010, so recipients would report jobs that were created/retained using ARRA funds during third quarterly reporting period. Jobs that were created or saved in previous quarters and paid for with funds in the current quarter should not be reported in the current quarter.
- The CDE recognizes that the deadlines for submission of information are before the end of the reporting period, which will preclude submission of final data for the reporting period. Please provide estimates for jobs created/retained through the end of the reporting period.
- The number of jobs should be expressed in "full-time equivalents" (FTEs) for the reporting quarter. To convert hours worked to number of FTEs, divide the hours worked and paid for with ARRA funds by the number of hours in a full-time schedule for the reporting quarter.
- The jobs calculation should be done separately for each unique full-time schedule, then the resulting FTEs should be summed. For example, FTEs should be calculated separately for employees on a full-time schedule of 30 hours per week and for employees on a full-time schedule of 40 hours per week, then the number of FTEs should be added together.
Calculating the number of jobs created/retained. The revised federal OMB guidance contains two separate methodologies for calculating jobs created or retained, the definite term methodology and the general methodology. The definite term methodology should be used when the subrecipient planned to pay for a position for a "definite term" (for LEAs, the definite term will most likely be the school year). The general methodology should be used when the subrecipient had not decided or was unable to determine the impact of its ARRA funds in advance. Both methodologies are described below.
Definite Term Methodology. The definite term methodology will apply to any subrecipient who can determine the impact of its ARRA funds at or near the beginning of a definite term. These funds may be spent at the beginning of the term or spent throughout the term. This methodology can also be used by subrecipients that are awarded their funds after the “definite term” has begun so long as they can accurately calculate the impact of these funds over the course of the definite term.
Subrecipients who spent all of their ARRA funds prior to October 1, 2009, should use this methodology if the funds were spent in the current definite term. For instance, if the subrecipient’s definite term is the 2009–10 school year and all of its funds were spent in August and September; the subrecipient should apply the definite term methodology to determine the job impact and report this impact over the remainder of the school year.
General Methodology. The general methodology will apply to any subrecipient that uses its ARRA funds on an as-needed-basis throughout the school year. Since the use of the funds is decided as the year progresses and there is no way to determine the job impact in advance, the subrecipient will report only on the jobs funded in that quarter.
The federal OMB issued updated guidance on December 18, 2009, that contains several pages of information on how to calculate jobs created/retained and includes examples. Please see the citation at the end of this document.
Summer School and Other More-Than-Full-Time Employment. Hours worked in addition to employees’ full-time schedule should be calculated into FTEs separately and then added to the regular full-time FTE for the quarter. This may result in more than 1 FTE being reported for an employee For example, if a teacher worked in a summer school program funded by ARRA funds and the number of hours worked was equivalent to 0.5 FTE for the quarter, and the same teacher also worked a full-time regular schedule for the quarter, then the teacher would be reported as 1.5 FTE for the quarter.
Vendor/Sub-grantee Jobs. Subrecipients are required to generate estimates of job impact by directly collecting specific data from vendors and sub-grantees on the total FTEs resulting from a sub-award or vendor contract. To facilitate the gathering of jobs information, subrecipients should consider including a clause in its vendor contracts requiring the vendor to report ARRA related jobs to the subrecipient. To assist subrecipients with tracking the vendor and sub-grantee jobs, we have developed the Sample Vendor/Sub-grantee Jobs Tracking Form (DOC). (Use of this form is optional.)
Vendor and sub-grantee jobs are calculated in the same manner in which subrecipient jobs are calculated. In order to perform the calculation, a vendor or sub-grantee will need the total number of hours worked by employees in the most recent quarter (the quarter being reported) in jobs that meet the definition of a job created or a job retained as defined above. The vendor or sub-grantee will also need the number of hours in a full-time schedule for the quarter. For instance, if a full-time schedule is 2,080 hours/year, the number of hours in a full-time schedule for a quarter is 520 (2,080 hours/4 quarters = 520). The number of jobs to report is calculated using the following formula:
Total Number of Hours Worked and Funded by ARRA within Reporting Quarter
Quarterly Hours in a Full-time Schedule
Corrections to Jobs Data. Jobs that were created or saved in prior quarters and paid for with funds in the current quarter should not be reported in the current quarter. The Office of Management and Budget (OMB) is developing a process by which changes and corrections can be made to prior quarters’ reports. Subrecipients should keep a record of any changes that need to be made to jobs numbers and any corrections that need to be made to any other areas of prior quarters’ reports so that the changes can be reported once the details of the process are released by OMB.
Subrecipients must report ARRA funds expended or obligated for the reporting period.
- The time period of the report is the period from the effective date of the grant to the subrecipient to the end of the reporting period. For example, for the State Fiscal Stabilization Fund, the funds may be spent beginning April 17, 2009, so the time period for the first report is April 17 through September 30 and the time period for the second report is April 17 through December 31. Grant award documents and apportionment letters provide information about the effective date of the grant.
- The CDE recognizes that the deadlines for submission of information are before the end of the reporting period, which will preclude submission of final data for the reporting period. If good estimates are available for funds expended or obligated through the end of the reporting period, then use them. If you must "cut off" at the end of the previous month, then do so.
- For additional information on obligations, refer to the California School Accounting Manual, Procedure 765.
For the annual report required by Section 14008 of ARRA, and possibly for later quarterly reports, please note that details regarding the types of expenditures/obligations will be required.
Subrecipients must report the D-U-N-S number or the name and location (zip+4) of any vendor that has been paid more than $25,000 in ARRA funds during the quarter (note: vendor jobs should be reported irrespective of the total contract amount). According to the federal OMB, a vendor: "(1) Provides the goods and services within normal business operations; (2) Provides similar goods or services to many different purchasers; (3) Operates in a competitive environment. (4) Provides goods or services that are ancillary to the operation of the federal program and (5) Is not subject to compliance requirements of the federal program" (see OMB Implementing Guidance at the end of this document).
A vendor does not include a sub-grantee that provides the services supported by the grant. For example, a SELPA payment to constituent school district or to a nonpublic school for special education services would be considered a payment to a sub-grantee and not a payment to a vendor.
The award number field is optional and may be used by subrecipients for internal tracking purposes.
Subrecipients must provide information regarding infrastructure expenditures from ARRA funds. The U.S. Department of Education (ED) issued a "tip sheet" that defines infrastructure as follows: "An infrastructure investment is financial support for a physical asset or structure needed for the operation of a larger enterprise. Therefore, infrastructure investments include support for tangible assets or structures such as roads, public buildings (including schools), mass transit systems, water and sewage systems, communication and utility systems and other assets or structures that provide a reliable flow of products and services essential to the defense and economic security of the United States, the smooth functioning of government at all levels, and society as a whole." (See citation at the end of this document.)
Subrecipients will be required to provide the amount of infrastructure spending, identify the purpose, and explain the rationale for funding infrastructure with ARRA funds. The rationale should include how the infrastructure investment will contribute to one or more of the purposes of ARRA: preserve and create jobs and promote economic recovery; assist those most impacted by the recession; spur technological advances; provide long-term economic benefits; and stabilize state and local governments.
ARRA Section 1511 Infrastructure Certification. Several ARRA grants—State Fiscal Stabilization Fund (SFSF), Individuals with Disabilities Education Act (IDEA), and Child Care and Development Fund (CCDF), Quality Renovation and Repair—allow expenditures for infrastructure. All infrastructure investments using ARRA funds require a certification that the project has received the full review and vetting required by law and that the investment is an appropriate use of taxpayer dollars. Infrastructure investments using IDEA funds are subject to additional requirements beyond Section 1511. For information on the certification process for SFSF and CCDF grants, please refer to our SFSF Web page. For information on the certification process for IDEA, see our IDEA ARRA Web page.
Subrecipients are required to provide information on the use of the Education Jobs funds. Please check all the boxes that correspond to the manner in which the funds are being used. Subrecipients that check the "other" box are asked to provide a brief description (100 characters or less) of how the funds are being expended.
Education Jobs funds must only be used for compensation and benefits and other expenses, such as support services, necessary to retain existing employees, to recall or rehire former employees, and to hire new employees, in order to provide early childhood, elementary, or secondary educational and related services. For purposes of this program, compensation and benefits and support services includes, salaries, performance bonuses, health insurance, retirement benefits, incentives for early retirement, pension fund contributions, tuition reimbursement, student loan repayment assistance, transportation subsidies, and reimbursement for childcare expenses.
Other Resources (Updated November 26, 2010)
- ED, Guidance Concerning the Applicability of the Education Jobs Fund Program to Charter Schools (Outside Source; DOC). October 15, 2010. Provides guidance for charter schools on the Education Jobs Fund Program.
- ED, Guidance and Applicant Information on Education Jobs Fund (Ed Jobs) (Outside Source)
Provides initial guidance on the Education Jobs Fund Program.
- ED, Clarifying Guidance on Reporting Jobs Creation/Retention (Outside Source; PDF) August 26, 2010. Provides guidance specific to ED and supplements the reporting guidance issued by OMB on December 18, 2009.
- OMB, Updated Guidance on the American Recovery and Reinvestment Act—Data Quality, Non-Reporting Recipients, and Reporting of Job Estimates (Outside Source; PDF) December 18, 2009. Part 2 replaces Section 5 of the June 22, 2009 OMB guidance relating to information on calculating jobs created/retained.
- OMB, Implementing Guidance for the Reports on Use of Funds Pursuant to the American Recovery and Reinvestment Act of 2009 (Outside Source; PDF) June 22, 2009. Page 7 contains the definition of a vendor. Section 5 contains detailed information on calculating jobs created/retained. (Section 5 has been replaced by Part 2 of the OMB guidance issued December 18, 2009.)
- OMB, Recipient Reporting Data Model (Outside Source; DOC) Data elements for reporting.
- The U.S. Department of Education has developed tip sheets (Outside Source) to assist recipients in completing ARRA reports.