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<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>TO: All ESD and District<font color=blue><span
style='color:blue'> </span></font>Special Education Directors<o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'> <o:p></o:p></span></font></p>
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<div>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>The message below <font color=black><span style='color:black'>is
being forwarded</span></font> to you on behalf of:<o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal><font size=3 color=navy face=Arial><span style='font-size:
12.0pt;font-family:Arial;color:navy'> </span></font><font size=2
face=Arial><span style='font-size:10.0pt;font-family:Arial'><o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal><font size=3 color=navy face=Arial><span style='font-size:
12.0pt;font-family:Arial;color:navy'> </span></font><font size=2
face=Arial><span style='font-size:10.0pt;font-family:Arial'><o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>Nancy Latini, PhD<o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>Assistant Superintendent<o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>Student Learning & Partnerships<o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal><font size=2 color=black face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:black'>______________________________________________<o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal><font size=3 color=black face=Arial><span style='font-size:
12.0pt;font-family:Arial;color:black'>April 29, 2009</span></font><font size=2
color=black face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:black'><o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal><font size=3 color=black face=Arial><span style='font-size:
12.0pt;font-family:Arial;color:black'> </span></font><font size=2
color=black face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:black'><o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal><b><font size=3 color=black face=Arial><span
style='font-size:12.0pt;font-family:Arial;color:black;font-weight:bold'>RE:
Update/New Information on American Recovery & Reinvestment Act (ARRA)
Funding Under IDEA</span></font></b><font size=2 color=black face=Arial><span
style='font-size:10.0pt;font-family:Arial;color:black'><o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal><font size=3 color=black face=Arial><span style='font-size:
12.0pt;font-family:Arial;color:black'> </span></font><font size=2
color=black face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:black'><o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal><font size=3 color=black face=Arial><span style='font-size:
12.0pt;font-family:Arial;color:black'>The United States Department of Education
(USED) hosted a webinar on April 21, 2009, to discuss fiscal considerations for
IDEA Stimulus Funds. <st1:State w:st="on"><st1:place w:st="on">Oregon</st1:place></st1:State>
was active in this event, posing several questions for clarification. From this
we received some valuable responses from USED that represent <u>greater
flexibility for districts </u>with the IDEA Stimulus Funds. <u>Please look
carefully at items #2 and #4 for the new information</u>. </span></font><font
size=2 color=black face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:black'><o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal><font size=3 color=black face=Arial><span style='font-size:
12.0pt;font-family:Arial;color:black'> </span></font><font size=2
color=black face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:black'><o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal><b><font size=3 color=black face=Arial><span
style='font-size:12.0pt;font-family:Arial;color:black;font-weight:bold'>1)
Spending Timelines for Stimulus Funds</span></font></b><font color=black
face=Arial><span style='font-family:Arial;color:black'>:</span></font><font
size=2 color=black face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:black'><o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal><font size=3 color=black face=Arial><span style='font-size:
12.0pt;font-family:Arial;color:black'> </span></font><font size=2
color=black face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:black'><o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal><font size=3 color=black face=Arial><span style='font-size:
12.0pt;font-family:Arial;color:black'>The original guidance was that 85% of
Stimulus Funds should be obligated by September 30, 2010, with the remaining
15% obligated by September 30, 2011. This will remain true for Title 1 Funds,
but the <u>updated guidance for IDEA Stimulus Funds is more flexible for
districts</u>: "An LEA should use the IDEA recovery funds expeditiously.
An LEA should obligate the majority of these funds during school years
2008–2009 and 2009–2010 and the remainder during school year
2010–11". (<b><span style='font-weight:bold'>Guidance Document on
IDEA Part B Stimulus Funds</span></b></span></font><b><font color=navy
face=Arial><span style='font-family:Arial;color:navy;font-weight:bold'>:</span></font></b><font
face=Arial><span style='font-family:Arial'> <a
href="http://stimulus.k12partners.org/content/updated-usdoe-idea-part-b-guidance-april-17th">http://stimulus.k12partners.org/content/updated-usdoe-idea-part-b-guidance-april-17th</a>).
</span></font><font size=2 face=Arial><span style='font-size:10.0pt;font-family:
Arial'><o:p></o:p></span></font></p>
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<div>
<p class=MsoNormal><font size=3 face=Arial><span style='font-size:12.0pt;
font-family:Arial'> </span></font><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'><o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal><font size=3 color=black face=Arial><span style='font-size:
12.0pt;font-family:Arial;color:black'>EDGAR 75.707 defines "obligate"
differently for various kinds of property and services:</span></font><font
size=2 color=black face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:black'><o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal><font size=3 color=black face=Arial><span style='font-size:
12.0pt;font-family:Arial;color:black'> </span></font><font size=2
color=black face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:black'><o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal><b><font size=3 color=black face=Arial><span
style='font-size:12.0pt;font-family:Arial;color:black;font-weight:bold'>Sec.
75.707 When obligations are made: </span></font></b><font color=black
face=Arial><span style='font-family:Arial;color:black'>The following shows when
a grantee makes obligations for various kinds of property and services. </span></font><font
size=2 color=black face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:black'><o:p></o:p></span></font></p>
</div>
<div style='margin-top:6.0pt'>
<p class=MsoNormal><font size=3 color=black face=Arial><span style='font-size:
12.0pt;font-family:Arial;color:black'>If the obligation is for:</span></font><font
size=2 color=black face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:black'><o:p></o:p></span></font></p>
</div>
<div style='margin-top:6.0pt'>
<p class=MsoNormal><font size=3 color=black face=Arial><span style='font-size:
12.0pt;font-family:Arial;color:black'>(a) <b><span style='font-weight:bold'>Acquisition
of real or personal property</span></b>: On the date the grantee makes a
binding written commitment to acquire the property. </span></font><font size=2
color=black face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:black'><o:p></o:p></span></font></p>
</div>
<div style='margin-top:6.0pt'>
<p class=MsoNormal><font size=3 color=black face=Arial><span style='font-size:
12.0pt;font-family:Arial;color:black'>(b) <b><span style='font-weight:bold'>Personal
services by an employee of the grantee: </span></b> When the services are
performed. </span></font><font size=2 color=black face=Arial><span
style='font-size:10.0pt;font-family:Arial;color:black'><o:p></o:p></span></font></p>
</div>
<div style='margin-top:6.0pt'>
<p class=MsoNormal><font size=3 color=black face=Arial><span style='font-size:
12.0pt;font-family:Arial;color:black'>(c) <b><span style='font-weight:bold'>Personal
services by a contractor who is not an employee of the grantee:</span></b> On
the date on which the grantee makes a binding written commitment to obtain the
services. </span></font><font size=2 color=black face=Arial><span
style='font-size:10.0pt;font-family:Arial;color:black'><o:p></o:p></span></font></p>
</div>
<div style='margin-top:6.0pt'>
<p class=MsoNormal><font size=3 color=black face=Arial><span style='font-size:
12.0pt;font-family:Arial;color:black'>(d) <b><span style='font-weight:bold'>Performance
of work other than the personal services</span></b>: On the date on which
grantee makes a binding written commitment to obtain the work. </span></font><font
size=2 color=black face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:black'><o:p></o:p></span></font></p>
</div>
<div style='margin-top:6.0pt'>
<p class=MsoNormal><font size=3 color=black face=Arial><span style='font-size:
12.0pt;font-family:Arial;color:black'>(e) <b><span style='font-weight:bold'>Public
utility services: </span></b>When the grantee receives the services. </span></font><font
size=2 color=black face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:black'><o:p></o:p></span></font></p>
</div>
<div style='margin-top:6.0pt'>
<p class=MsoNormal><font size=3 color=black face=Arial><span style='font-size:
12.0pt;font-family:Arial;color:black'> (f) <b><span style='font-weight:
bold'>Travel</span></b>: When the travel is taken. </span></font><font size=2
color=black face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:black'><o:p></o:p></span></font></p>
</div>
<div style='margin-top:6.0pt'>
<p class=MsoNormal><font size=3 color=black face=Arial><span style='font-size:
12.0pt;font-family:Arial;color:black'>(g) <b><span style='font-weight:bold'>Rental
of real or personal property: </span></b>When the grantee uses the property. </span></font><font
size=2 color=black face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:black'><o:p></o:p></span></font></p>
</div>
<div style='margin-top:6.0pt'>
<p class=MsoNormal><font size=3 color=black face=Arial><span style='font-size:
12.0pt;font-family:Arial;color:black'>(h) <b><span style='font-weight:bold'>A
preagreement</span></b>: Cost that was properly approved by the Secretary under
the cost principles identified in 34 CFR 74.171 or 80.22. </span></font><font
size=2 color=black face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:black'><o:p></o:p></span></font></p>
</div>
<div style='margin-top:6.0pt'>
<p class=MsoNormal style='text-indent:.5in'><b><font size=3 color=black
face=Arial><span style='font-size:12.0pt;font-family:Arial;color:black;
font-weight:bold'>(Authority: 20 U.S.C. 1221e-3 and 3474)</span></font></b><font
size=2 color=black face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:black'><o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal><font size=3 color=black face=Arial><span style='font-size:
12.0pt;font-family:Arial;color:black'> </span></font><font size=2
color=black face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:black'><o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal><font size=3 color=black face=Arial><span style='font-size:
12.0pt;font-family:Arial;color:black'>ODE asked USED if we should interpret
that to mean 51% or more by June 30, 2010. They indicated that they would not
give a specific percentage, but we would counsel you to use this approach at a
minimum. The implications of this update are very important to you, as it could
leave a district with up to 49% of its stimulus funds for use between 7/1/10
and 9/30/11.</span></font><font size=2 color=black face=Arial><span
style='font-size:10.0pt;font-family:Arial;color:black'><o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal><font size=3 color=black face=Arial><span style='font-size:
12.0pt;font-family:Arial;color:black'> </span></font><font size=2
color=black face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:black'><o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal><b><font size=3 color=black face=Arial><span
style='font-size:12.0pt;font-family:Arial;color:black;font-weight:bold'>2) Non-Supplanting
Requirements:</span></font></b><font size=2 color=black face=Arial><span
style='font-size:10.0pt;font-family:Arial;color:black'><o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal><font size=3 color=black face=Arial><span style='font-size:
12.0pt;font-family:Arial;color:black'> </span></font><font size=2
color=black face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:black'><o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal><font size=3 color=black face=Arial><span style='font-size:
12.0pt;font-family:Arial;color:black'>A footnote in the most current USED
Guidance Document of IDEA Part B states this clearly: "No requirement
currently exists related to supplanting ‘particular costs’ and if
an LEA maintains local, or state and local, effort, it will not violate the
supplement/not supplant requirements of the IDEA. "</span></font><font
size=2 color=black face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:black'><o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal><font size=3 color=black face=Arial><span style='font-size:
12.0pt;font-family:Arial;color:black'> </span></font><font size=2
color=black face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:black'><o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal><u><font size=3 color=black face=Arial><span
style='font-size:12.0pt;font-family:Arial;color:black'>What does this mean for
you relative to IDEA Stimulus funds?</span></font></u><font size=2 color=black
face=Arial><span style='font-size:10.0pt;font-family:Arial;color:black'><o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal><font size=3 color=black face=Arial><span style='font-size:
12.0pt;font-family:Arial;color:black'> </span></font><font size=2
color=black face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:black'><o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal><font size=3 color=black face=Arial><span style='font-size:
12.0pt;font-family:Arial;color:black'>When you close your books for 2008-2009,
you will have an estimate of your Fund 100: Area of Responsibility 320
expenditures for that year, which need to be added to your ESD 320 expenditures
on behalf of kids on IEPs from your district. You then need to compare that
against the same audited figures for 2007-2008 to determine with confidence
whether or not you spent as much in 2008-2009 as you did in 2007-2008. <b><span
style='font-weight:bold'>If you feel certain that you will maintain effort in
2008-2009, then you would satisfy the non-supplanting standard. Then, and only
then, you could do something like the following scenario</span></b>:</span></font><font
size=2 color=black face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:black'><o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal><font size=3 color=black face=Arial><span style='font-size:
12.0pt;font-family:Arial;color:black'> </span></font><font size=2
color=black face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:black'><o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal><font size=3 color=black face=Arial><span style='font-size:
12.0pt;font-family:Arial;color:black'>Because of general fund reduction in
2008-2009, you are planning on laying off a certified special education teacher
who has traditionally been funded out of general fund. If you are certain you
will maintain effort in 2008-2009, you could save this position by paying for
it out of stimulus funds. If later it is found that you did not maintain
effort, you will have violated non-supplanting requirements and will incur the
enforcement consequences.</span></font><font size=2 color=black face=Arial><span
style='font-size:10.0pt;font-family:Arial;color:black'><o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal><font size=3 color=black face=Arial><span style='font-size:
12.0pt;font-family:Arial;color:black'> </span></font><font size=2
color=black face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:black'><o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal><b><font size=3 color=black face=Arial><span
style='font-size:12.0pt;font-family:Arial;color:black;font-weight:bold'>3) How
do we define "obligate":</span></font></b><font size=2 color=black
face=Arial><span style='font-size:10.0pt;font-family:Arial;color:black'><o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal><font size=3 color=black face=Arial><span style='font-size:
12.0pt;font-family:Arial;color:black'> </span></font><font size=2
color=black face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:black'><o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal><font size=3 color=black face=Arial><span style='font-size:
12.0pt;font-family:Arial;color:black'>District grantees should use the
information we provided under question 1 above, found in Part 75 Section 707
(Sec. 75.707) of EDGAR to find this definition. </span></font><font size=2
color=black face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:black'><o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal><font size=3 color=black face=Arial><span style='font-size:
12.0pt;font-family:Arial;color:black'> </span></font><font size=2
color=black face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:black'><o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal><font size=3 color=black face=Arial><span style='font-size:
12.0pt;font-family:Arial;color:black'>Most of the questions we have received
about "obligation" involve employee salaries in a district. Under
75.707 (b) personal services by an employee of a grantee, the standard is
clearly "when the services are performed." In other words, no
salaries and or benefits could be obligated for employee services performed
after the grant period of September 30, 2011.</span></font><font size=2
color=black face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:black'><o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal><font size=3 color=black face=Arial><span style='font-size:
12.0pt;font-family:Arial;color:black'> </span></font><font size=2
color=black face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:black'><o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal><b><font size=3 color=black face=Arial><span
style='font-size:12.0pt;font-family:Arial;color:black;font-weight:bold'>4) How
ARRA funds should be coded:</span></font></b><font size=2 color=black
face=Arial><span style='font-size:10.0pt;font-family:Arial;color:black'><o:p></o:p></span></font></p>
</div>
<div style='margin-top:5.0pt;margin-bottom:5.0pt'>
<p class=MsoNormal><font size=3 color=black face=Arial><span style='font-size:
12.0pt;font-family:Arial;color:black'>Clarification was requested because OSEP
consistently stated that the ARRA funds are a 2009-2010 allocation and should
be accounted for as such. Yet districts were told they could go back as
far as February 17, 2009, to use these funds, so coding to 2009-2010 was very
puzzling. Nancy Latini and Sue MacGlashan spoke with the OSEP staff this
week and finally were able to clarify what OSEP means by <i><span
style='font-style:italic'>coding</span></i> all ARRA funds to 2009-2010. In a
nutshell, OSEP does not care if the districts recognize some of these funds as
revenues in 2008-2009. OSEP simply wants the money kept separate from regular
flow through IDEA federal funding. <u>Please review and follow any directions
on this matter that come from the Department's School Finance Office.</u></span></font><font
size=2 color=black face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:black'><o:p></o:p></span></font></p>
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<p class=MsoNormal><font size=3 color=black face=Arial><span style='font-size:
12.0pt;font-family:Arial;color:black'> </span></font><font size=2
color=black face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:black'><o:p></o:p></span></font></p>
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<p class=MsoNormal><font size=3 color=black face=Arial><span style='font-size:
12.0pt;font-family:Arial;color:black'>These updates have significance for
districts, mostly in a very positive manner. The guidance documents will be
updated for each of these areas, and will be reposted as revised on the ODE
K-12 stimulus site at the bottom of the ODE home page.</span></font><font
size=2 color=black face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:black'><o:p></o:p></span></font></p>
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<p class=MsoNormal><font size=3 color=black face=Arial><span style='font-size:
12.0pt;font-family:Arial;color:black'>Any questions regarding maintenance of
effort, non-supplanting, expenditure timelines, or EDGAR should be directed to
Eric Richards</span></font><font face=Arial><span style='font-family:Arial'> at
<a href="mailto:eric.richards@state.or.us">eric.richards@state.or.us</a><u><font
color=blue><span style='color:blue'> </span></font></u>or 503-947-5786.</span></font><font
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