SOUTH CAROLINA DEPARTMENT OF EDUCATION
CHIEF FINANCE OFFICE - JUNE 2022 - ISSUE 12
The Chief Finance Office seeks to keep our stakeholders informed on news and highlights with our monthly newsletter. For additional information, please visit our website using the link below. 
CFO UPDATE
Office of Finance Contacts

Financial Services – Melanie Cooper (803-734-8135), Michael Scheele (803-734-8145)
Grants Accounting – Sequoyah Williams (803-734-8488)
Fiscal Practices – Daniel Haven (803-734-0721)
General Budget and Finance Questions – Nancy Williams (803-734-8108), Steven Strother (803-734-8885), and Melanie Cooper (803-734-8135)


Office of Auditing Services Contact

Melissa Myers (803-734-8453)


Staff Change - Grants Accounting Section

Melanie Pompey, Grants Accounting Section, has taken the position of Fiscal Analyst III. Ms. Pompey will be responsible for internal reporting to assist upper management associated with USDA programs; assisting with the implementation of the Summer Feeding Schools Program software; and monitoring budgets for grants under the Office of Health and Nutrition, You can reach Melanie by email at mspompey@ed.sc.gov.
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New Mileage Rates Effective July 1, 2022

The General Appropriations Act provides for mileage reimbursements at the standard business mileage rate established by the Internal Revenue Service. Beginning on July 1, 2022, the Internal Revenue Service rate will be 62.5 cents per mile. Reimbursement for trips taken on or after July 1, 2022, will be at the rate of 62.5 cents per mile.

As a reminder, the same proviso in the General Appropriations Act also directs a reimbursement rate of 4 cents per mile less than the standard business mileage rate when an employee chooses to use his or her personal vehicle when a motor pool vehicle is reasonably available. This rate will change to 58.5 cents per mile for reimbursement for trips taken on or after July 1, 2022.


Finance Boot Camp Announcement

We are excited to announce the SCDE Finance Boot Camp for New School Business Officials.  
    
Boot camp will be held August 24 – 26, in Lexington, SC. The location of the Boot Camp is in the Eli Mack Room, 111 Maiden Lane, Lexington, SC, 29072. This three-day boot camp will focus on financial basics from the state perspective and cover topics such as: State Administered Financial Systems; Grants Management; Procurement; Ethics; Internal Controls; the New Education Funding formula, Maintenance of Equity, and much, much more. 

We will target finance personnel with 2 or less years of experience in their current position, however this focus may expand depending upon interest in the program.  
 
Please use the link below to register for boot camp. Registration is free.  Space is limited. The deadline to register is Friday, July 15. Lunch will be provided and CPE credits will be offered.    
       


Proviso Billing Rate

The daily rate for FY 2021-22 is $4.19


Carryforward Authority

Per the State Superintendent’s authority derived from the General Appropriations Bill, H. 4100 of 2021, districts will have until June 30, 2022, to expend all state funds allocated in Fiscal Year 2020.
 
This carry forward authority does not apply to federal funds.
 

School Business Officials Contact List
 
Please keep us informed of key finance personnel changes that may occur in your district during the fiscal year. Notify Kim Moss, at kmoss@ed.sc.gov, as contact changes occur.
 
Also make sure that your district is updating staff information through the SCDE Member Center – District & Entity Information Management (DEIM).
 

Recently Posted Correspondence/Data









 

 
FINANCIAL SERVICES


















Medicaid Match

June EIA payments include the districts withheld Medicaid match for May.

 
Funds for the Career Readiness Assessment 3519B

Section 59-18-325(C)(4) of the Education Accountability Act requires that the SCDE reimburse districts for the administration of the career readiness assessments for students in grade eleven. Eleventh graders are defined as students in the third year of high school after their initial enrollment in ninth grade. In June of 2021, some funds were sent to districts for the cost of the spring 2022 career-ready assessments. The funds distributed in June 2022 are to for the remaining costs of the spring 2022 administration.
 

Student Health & Fitness

Student Health and Fitness is a split-funded revenue between General Fund and EIA. Districts utilizing funding to employ school nurses will receive funds in revenue 3136 sub-fund 936 and revenue code 3536 sub-fund 336.
 

CSI and Palmetto Priority Schools



Deadline for Updating PCS Staff Records

SC Educator will close at 5:00 p.m. on Thursday, June 30, 2022. Please make sure your district’s PCS staff records are updated accordingly (actual number of days worked, termination date/reason and salary). Once SC Educator officially closes for the 2021-2022 school year, updates will no longer be able to be made.
 

Reminder - Funding Flexibility Form is Due June 30, 2022

If applicable, the Fiscal Year 2021 - 2022 Funding Flexibility Form is due to the Financial Services Section by June 30, 2022. Email your completed form to mcooper@ed.sc.gov.
GRANTS ACCOUNTING
Contact Information for Grants Accounting Staff

Please use email address group, grantsaccounting@ed.sc.gov for quick responses to your questions and concerns. The Grants Accountant Assignment List provides additional contact information and specific details related to the grant.


Maintenance of Equity (MOE) Template and FAQ Document

Please refer to Mr. Strother's email dated May 6, 2022. An Excel template was attached to the email to report Maintenance of Equity. Please complete the template and submit to grantsaccounting@ed.sc.gov by May 31, 2022. Attached to the email were FAQs to guide you through the process.

If an LEA did not have an aggregate reduction in combined State and local per-pupil funding for FY 2022 compared to FY 2021 the LEA is Excepted from the Maintenance of Equity requirements for FY22. In order to demonstrate, send the approved revenue budget for FY21 and FY22 in PDF and EXCEL. Appropriate revenue codes are: 1100-1999; 3100-3599; 3600-3699; 3800-3890; 3900-3999. Also send latest student counts from FY21 and FY22, as well as Certification of Exception from Local Maintenance of Equity Requirements to: grantsaccounting@ed.sc.gov . Due date for this documentation is Friday, June 24, 2022.


June 30 - Final Day for Grant Budget Amendments

The due date is Thursday, June 30, 2022, for any budget amendments for all grant expenditures that will be incurred on or before June 30, 2022. No amendments will be allowed for these funds from July 1, 2022, through August 15, 2022. Recipients are required to report deviations from budget and program plans and request prior approvals for budget and program plan revisions.


July 6 - Final Day for Expenditure Reports for State Grants

All final expenditure reports for State Grants must be submitted or funds will not be paid; unless an earlier deadline is indicated on the GAN. Please check your GAN. Remind all sub-recipients of your grants of this deadline and submit through GAPS.


August 15 - Final Day for Expenditure Claims for Federal Grants

Expenditure submission deadline for June 30 expenditures is August 15. There will be no exceptions. Refer to Fiscal Year 2022 Federal Grant Close Out Memo.


Sub Grant End Dates and Final Claims Due/Final Report Dates

NOTE: THIS LIST IS NOT AN ALL INCLUSIVE LIST OF GRANTS

Grant Number – H63020359422
Grant Name – EEDA- Education & Economic Developmental Act
Sub Grant Name – 22 EEDA-At Risk
Sub Grant End Date – 6/30/2022
Final Claims Due/Final Report Date – 07/06/22
 
Grant Number – H63020359422
Grant Name – EEDA- Education & Economic Developmental Act
Sub Grant Name – 21 EEDA At Risk Amendment 1 – Carryover Funds
Sub Grant End Date – 6/30/2022
Final Claims Due/Final Report Date – 07/06/22
 
Grant Number – H63010101022
Grant Name – Adult Education – State Administered
Sub Grant Name – 22 Adult Education (243)
Sub Grant End Date – 6/30/2022
Final Claims Due/Final Report Date – 08/15/22
 
Grant Number – H63010101022
Grant Name – Adult Education – State Administered
Sub Grant Name – 22 Adult Education – Institutionalized
Sub Grant End Date – 6/30/2022
Final Claims Due/ Final Report Date – 8/15/2022
 
Grant Number – H63010101022
Grant Name – Adult Education - State Administered
Sub Grant Name – 22 Family Literacy
Sub Grant End Date – 6/30/2022
Final Claims Due/ Final Report Date – 8/15/2022
 
Grant Number – H63010101022
Grant Name – Adult Education – State Administered
Sub Grant Name – 22 Adult Education – Civics
Sub Grant End Date - 6/30/2022
Final Claims Due/ Final Report Date – 8/15/2022
 
Grant Number – H63010016222
Grant Name – YRBS Youth Risk Behavior
Sub Grant Name – not applicable
Sub Grant End Date – 6/30/2022
Final Claims Due/ Final Report Date - 6/30/22; Admin. only, no flow thru


Report and Claim Form for School Food Service Programs (SLP-4 Form)
 
SLP-4 form has been linked on the Grants Accounting Section’s web page.


Quarterly Claims Submission
 
Quarterly submission of claims is required once an approved budget is in place. This is a key component in Risk Assessment Rating from Grants Accounting.  

Quarterly Claims Due Dates
 

Quarter 4 - due by August 15
 
State Grants in GAPS – Earlier Final Claim Deadline than Federal Awards. Refer to GAN.


ESSER Reporting Requirement

The next ESSER Reporting date is July 5, 2022 (for claims submitted from April 1, 2022 – June 30, 2022).
There are online ESSER quarterly report forms on each of the three ESSER webpages. See links below.
 
 
 
   
Districts are only being asked to report funds claimed in GAPs during the quarter. The quarter the claim reflects, no longer has any relevance to the quarterly reports. The only relevancy with the new reports is when the claim was submitted in GAPs. For example, any claim submitted between January 1, 2022 and March 31, 2022, should have been reported on the April 5 report due date. Districts are required to submit a quarterly report for each grant, even if no claims for that grant were submitted during the quarter.

If there are no expenditures to report for ESSER I, II, or III during the quarter, simply indicate on the report “0” or email scesser@ed.sc.gov stating there were no expenditures to report for the quarter.
 

 
AUDITING SERVICES
School District and Charter School Audit Firm Approval

On May 4, 2022, the State Auditors Office (SAO) emailed school district and charter school auditing firms information on a proposed budget proviso (H.5150, Part 1B, Section 1.3) that requires school districts and charter schools to select an independent auditor from a list of firms approved by the Office of the State Auditor. The State Auditor's Office is offering to review firms for approval ahead of final adoption of the proviso.

Charter schools must also engage with an auditor on the approved auditor list.

Firms that wanted to participate in the "pre-approval" process were asked to complete a questionnaire and submit to the SAO by May 16 with a copy of the firm's most recent peer review report. Contact Melissa Myers, mmyers@ed.sc.gov, if you would like a copy of the questionnaire.

Per the State Auditor, four audit firms on the SCDE list of auditors did not respond to the request. Please check with your audit firm and ask if they responded.


SCDE Guidelines Memo for Retaining Support Documentation

The Office of Auditing Services has updated the Guidelines Memo for Retaining Support Documentation. The memo can be located at Guidelines for Retaining Documentation to Support Expenditures. Please ensure that your program officials and other appropriate personnel are aware of these documentation requirements.

Please contact Ms. Myers, if you have any questions.


ESSER – Indirect Cost
 
ESSER funds are not subjected to the supplement, not supplant requirement. Therefore, districts may claim up to the approved unrestricted indirect cost for this program.
 

ESSER – Unallowable Expenditures
 
According to ED, LEAs may not spend ESSER funds on:

  • Bonuses, merit pay, or similar expenditures, unless related to disruptions or closures related to COVID-19, 
 
  • Subsidizing or offsetting executive salaries and benefits of individuals who are not LEA employees, or

  • Expenditures related to state or local teacher or faculty unions or associations.
 
RESOURCES
Financial Manuals
 
 
 
 

Student Accountability
 
 

Audit Guide
 
 

PCS Users

 
 
 
 

School District Website Requirements
Click here for school district website requirements.


Prior Finance Newsletters
Click here for prior Finance
DATES TO REMEMBER

Due Dates for SCDE Reports – 2021- 2022
 
Listed below are reports required by the Office of Finance and their due dates for 2021-22. Reports that are identified by a dollar sign ($) indicate that allocations are based on the information submitted in these reports. To avoid delays in the distribution of the allocations, please ensure that all reports are received in the Chief Financial Office by the specified due date.
 DUE DATE

June 20

June 30


June 30

June 30


June 30

July 5


July 6


July 22

August 15


August 22

September 22

October 21

November - TBD

December - TBD

January 20

February 22

March 22

April 21

May 22

June 22
 REPORT/ACTIVITY

EFA/State Funding Release Date

Final Changes to SC (subject to change) Educator/Technology Proficiency for FY 21-22


Deadline to expend K-12 Technology
(Technical Assistance) Funds

Final Day for Grant Budget Amendments

ESSER Reporting Date - claims submitted from April 1, 2022 – June 30, 2022

Final Day for Expenditure Reports State Grants; unless earlier date is stated on GAN

EFA/State Funding Release Date

Final Day for Expenditure Claims Federal Grants

EFA/State Funding Release Date

EFA/State Funding Release Date

EFA/State Funding Release Date

EFA/State Funding Release Date

EFA/State Funding Release Date

EFA/State Funding Release Date

EFA/State Funding Release Date

EFA/State Funding Release Date

EFA/State Funding Release Date

EFA/State Funding Release Date

EFA/State Funding Release Date

All students graduate prepared for success in college, careers, and citizenship. Supporting students and schools to meet the Profile of the South Carolina Graduate.