SOUTH CAROLINA DEPARTMENT OF EDUCATION
CHIEF FINANCE OFFICE - MAY 2022 - ISSUE 11
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)

Goodbye to Desiree Williams

Desiree Williams, Financial Services Section, has accepted a position in the private sector. Her last day with the SCDE was Monday, May 23, 2022. We appreciate all the hard work and dedication that Desiree has shown during her 4.5 years with the SCDE. We wish her much success in her new job.
_______________________________________________________________________


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
New or Updated Payments for May
Medicaid Match

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

Home Instruction

The funding formula = $2,516 (BSC) x 0.25 (Weighting) = $629.00

2021-22 Reading Coach Update

Due to a number of vacant reading coach positions across the state, the allocation per full time reading/literacy coach increased to $59,110.25. Funding was adjusted based on salary and FTE status.
 
CERDEP Summer

Program funding calculations was determined by using the surveyed data submitted by your district to the Office of Early Learning and Literacy. Initial funding is 60%; actual student data from PowerSchool will determine the remaining 40%. The additional funding will be included in the September EIA payment.
 
2021-2022 Teacher of the Year List

Posted to Finance’s webpage is the updated Teacher of the Year Finalist list.

Teacher Salary Supplement and State Aid to Classrooms

Teacher Salary Revenues 3550, 3555, and 3186 (includes salary and fringe) have been updated.
  
CSI and Palmetto Priority Schools

Please see the list of schools included in the May allocation.

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.

National Board Certified Teachers

The proviso from FY09 included language ending the NBC state supplement, but then changed in each subsequent year awarding the NBC state supplement to eligible staff members. This language delayed allocation one year for all individuals certified in 2011, 2012, and 2013. As a result, the SCDE had extended funding one year to these individuals as long as they were working in an eligible position. For example, someone certified in 2011 would have a certification expiration of 2021, but funding would be allocated from 2012 – 2022.

The SCDE has decided to reconcile all delayed years, therefore funding individuals who certified in 2011, 2012, and 2013. Districts will receive the funding with their April EIA and other non-EFA funds, and should be dispersed accordingly. For individuals whose certification was set to expire in 2022, this will complete funding. For individuals who have already renewed and have a valid certificate until 2031, your renewed funding will continue. Please dispersed funds accordingly to those individuals, and contact Melanie Cooper at mcooper@ed.sc.gov for an updated NBC district list to identify those candidates.   
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.

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. Please 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 – H63020350922
Grant Name – Arts
Sub Grant Name - 22 Arts in Education – EAAP
Sub Grant End Date – 5/27/2022
Final Claims Due/Final Report Date – 06/10/22
 
Grant Number – H63020350922
Grant Name – Arts
Sub Grant Name – 22 Arts in Education – DAP
Sub Grant End Date – 5/27/2022
Final Claims Due/Final Report Date – 06/10/22

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.

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.

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.

Subrecipient Risk Assessment Scores

The Office of Auditing Services is in the process of calculating the subrecipient risk assessment scores for each school district. Scores of 9-18 indicate low risk, scores of 19-18 indicate medium risk, and scores of 29 and above indicate high risk.

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
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


May 20

May 31

June 20

June 30


June 30

June 30


June 30

July 5


July 6


August 15
 REPORT/ACTIVITY


EFA/State Funding Release Date

MOE Template

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

Final Day for Expenditure Claims Federal Grants
All students graduate prepared for success in college, careers, and citizenship. Supporting students and schools to meet the Profile of the South Carolina Graduate.