Fiscal Resources

Grantees may find the following documents useful in providing guidance on fiscal matters related to the Basic VR program.

• General information
• Frequently Asked Fiscal Questions—Pre–Employment Transition Services
• Federal Financial Reports (SF-425)
• Match
• SMPID Formula Grant Programs—Minimum Award Calculations
• State Vocational Rehabilitation Services Reallotment Data for FFY 2016

General Information

• Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards: Technical Assistance for ED Grantees
  September 24, 2015
  The Uniform Guidance (2 C.F.R. § 200) streamlines and consolidates government requirements for receiving and using federal awards so as to reduce administrative burden and improve outcomes. It was published in the Federal Register (79 Fed. Reg. 75871) on December 19, 2014, and became effective for new and continuation awards issued on or after December 26, 2014. Please note the new regulations do not affect grant funds awarded prior to December 26, 2014, unless funds made available under those grants are carried forward into a new federal fiscal year or a continuation grant.
  www.ed.gov/policy/fund/guid/uniform-guidance
• Accessing and Initiating Changes to Formula Grant Award Notifications
  February 19, 2014
  This document describes the process to be used to request changes to the GAN (Grant Award Notification) such as address; however this process may be used only when the rights and obligations of the grantee are not affected. Also, please note that this process does not apply to the State Grant for Assistive Technology program. “Accessing and Initiating Changes to Formula Grant Award Notifications” (PDF, 232KB)
• ED Memoranda & Guidance for Grantees
  "OMB Uniform Guidance: Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards"
  On December 26, 2013, the Office of Management and Budget (OMB) published new guidance for Federal award programs, OMB Uniform Guidance: Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Guidance). The Guidance supersedes and streamlines requirements from OMB Circulars A-21, A-87, A-110, A-122, A-89, A-102 and A-133 and the guidance in Circular A-50 on Single Audit Act follow-up. It is a key component of a larger federal effort to more effectively focus federal grant resources on improving performance and outcomes while ensuring the financial integrity of taxpayer dollars.
  See the links at ED Memoranda & Guidance for Grantees.
• Email Updates
  RSA uses the Department of Education's email subscription service to provide updated information about fiscal resources.

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Frequently Asked Fiscal Questions — Pre–Employment Transition Services

Read Frequently Asked Questions about Pre-Employment Transition Services

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Federal Financial Reports (SF-425)

• PD-15-05—"Revisions to PD-12-06, instructions for completing the Federal Financial Report (SF-425) for the State Vocational Rehabilitation Services program"
  Feb 5, 2015 (PDF, 131KB)
• PD-11-03—"Instructions for completing the Federal Financial Report (SF-425) for other formula grant award programs"
  Oct 26, 2010 (PDF, 80KB)

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Match

• MATCH Calculator
  On-line tool at https://rsa.ed.gov/calculate_match_funds.cfm

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SMPID Formula Grant Programs – Minimum Award Calculations

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State Vocational Rehabilitation Services Reallotment Data FFY 2016

For the first time since FFY 2008, more VR funds were requested than relinquished by States. To provide an equitable approach to the distribution of relinquished funds, RSA applied the same process as has been used since FFY 2000. This process is consistent with that used to award VR grant funds and the authority to reallot funds granted to the RSA Commissioner in the Rehabilitation Act of 1973, as amended (Rehabilitation Act). Under this multi-step reallotment process, those States receiving less VR funds under the current FFY formula than in the prior year’s formula allotment receive first priority for funds available for State distribution through reallotment. If additional funds remain, priority is then given to States receiving a percentage increase in their current year allotment under the formula, as compared to the prior year, that is less than the percentage increase in the total funds provided for the VR program for the current FFY. This approach helps to minimize the impact of fluctuations in the amount of Federal VR funding received by the State under the VR program’s statutory allocation formula. After these distributions, any remaining funds are distributed consistent with the VR program allocation formula, described in subsection 110(a) of the Rehabilitation Act, for awarding funds to those States requesting additional funds during reallotment.

This process ensures that:

1. No State receives more in reallotment than their requested amount.
2. States with current year MOE penalties have the MOE penalty amount deducted from the available pool of reallotment funds before determining the amount of additional VR funds awarded to the State so that a State cannot share in in the receipt of its own penalized funds.

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To learn more about RSA—or use tools and download data—visit our Web portal at https://rsa.ed.gov or click on one of the links below.

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This content was copied from www.ed.gov on 06/27/2017