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
- Federal Financial Reports (SF-425)
- Match
- SMPID Formula Grant Programs—Minimum Award Calculations
- State Vocational Rehabilitation Services Reallotment Data for FFY 2018
General Information
- Due dates on SF-425s
Previously, quarterly, semi-annual, and annual interim Federal financial reports (SF-425) were due within 45 days after the end of the reporting period. This was the result of an error that occurred when the Office of Management and Budget (OMB) published in its December 7, 2007 Federal Register Notice (72 FR 69236) that interim reports were due within 45 days of the interim reporting end dates instead of within 30 days as originally identified. Because of this error, grantees were permitted to exercise the 45 day period as published by OMB within the Federal Register. With the publication of the Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards (Uniform Guidance) on December 26, 2013, OMB corrected this error. In accordance with (2 CFR 200.328(b)(1)), interim Federal financial reports (SF-425) are due within 30 days after the end of the reporting period. The final report is still due within 90 days after the end of the period of performance. - 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.
Frequently Asked Fiscal Questions
- Read Frequently Asked Questions about Pre-Employment Transition Services
- Read Frequently Asked Questions about Period of Performance
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)
Match
- MATCH Calculator
On-line tool at https://rsa.ed.gov/calculate_match_funds.cfm
SMPID Formula Grant Programs – Minimum Award Calculations
CFDA# | Title | Program | State Min. | Territory- FAS Min. | Legal Citation |
---|---|---|---|---|---|
H126A | I | Basic VR - State Grants | $3,000,000 or 1/3 of 1% of appropriated amount, whichever is greater | None | Rehabilitation Act – Subsection 110(a)(3) |
H161A | I | Client Assistance Program | $50,000 After appropriations exceed $7.5 million, States receive $100,000 | $30,000 After appropriations exceed $7.5 million, outlying areas receive $45,000 | Rehabilitation Act Section 112(e) |
H177B | VII | Independent Living for Older Individuals Who Are Blind – State Grants | $225,000 or 1/3 of 1% of amount appropriated, whichever is greater | $40,000 | Rehabilitation Act Section 752(j) |
H187A | VI-B | Supported Employment – State Grants | $300,000 or 1/3 of 1% of appropriated amount, whichever is greater | 1/8 of 1% (0.00125) of appropriated amount | Rehabilitation Act – Subsection 622(a) |
H240A | V | Protection and Advocacy for Individual Rights | $100,000 or 1/3 of 1% of appropriated amount, whichever is greater | $50,000 | Rehabilitation Act-- section 509((c)(3) |
State Vocational Rehabilitation Services Reallotment Data FFY 2018
State Name | Agency Type | Grantee Name | PR Award Id | Relinquished | Requested | Approved |
---|---|---|---|---|---|---|
Alaska | Combined | Alaska Dept of Labor and Workforce Development - Division of Vocational Rehab | H126A180001 | $0 | $1,500,000 | $670,406 |
Arizona | Combined | Arizona Rehabilitation Services Administration | H126A180002 | $0 | $20,000,000 | $8,021,810 |
Arkansas | General | Arkansas Rehabilitation Services | H126A180003 | $0 | $6,503,801 | $3,276,216 |
Arkansas | Blind | Arkansas Division of Services for the Blind | H126A180004 | $0 | $1,956,142 | $985,384 |
California | Combined | California Department of Rehabilitation | H126A180005 | $0 | $12,000,000 | $12,000,000 |
Connecticut | General | Bureau of Rehabilitation Services | H126A180007 | $0 | $10,000,000 | $2,157,154 |
Connecticut | Blind | Services for the Blind, Vocational Rehabilitation Program | H126A180008 | $0 | $2,000,000 | $431,430 |
Delaware | General | Delaware Division of Vocational Rehabilitation | H126A180009 | $0 | $3,250,000 | $922,647 |
Delaware | Blind | Delaware Division for the Visually Impaired - DHHS Campus | H126A180010 | $0 | $250,000 | $70,972 |
District of Columbia | Combined | Rehabilitation Services Administration, DC Dept. on Disability Services | H126A180011 | $0 | $3,000,000 | $1,606,243 |
Hawaii | Combined | Hawaii Division of Vocational Rehabilitation | H126A180015 | $0 | $885,569 | $885,569 |
Idaho | General | Idaho Division of Vocational Rehabilitation | H126A180016 | $0 | $0 | — |
Idaho | Blind | Idaho Commission for the Blind and Visually Impaired | H126A180017 | $0 | $0 | — |
Illinois | Combined | Illinois Division of Rehabilitation Services | H126A180018 | $0 | $0 | — |
Indiana | Combined | Indiana Bureau of Rehabilitation Services | H126A180019 | $8,000,000 | $0 | — |
Iowa | General | Iowa Vocational Rehabilitation Services | H126A180020 | $0 | $0 | — |
Iowa | Blind | Iowa Department for the Blind | H126A180021 | $0 | $0 | — |
Kansas | Combined | Kansas Department for Children and Families | H126A180022 | $0 | $0 | — |
Kentucky | General | Office of Vocational Rehabilitation | H126A180023 | $5,000,000 | $0 | — |
Kentucky | Blind | Kentucky Office for the Blind | H126A180024 | $0 | $0 | — |
Louisiana | Combined | Louisiana Rehabilitation Services | H126A180025 | $20,355,370 | $0 | — |
Maine | General | Maine Division of Vocational Rehabilitation | H126A180026 | $0 | $150,000 | $150,000 |
Maryland | Combined | Maryland Division of Rehabilitation Services | H126A180027 | $0 | $0 | — |
Massachusetts | General | Massachusetts Rehabilitation Commission | H126A180028 | $0 | $10,000,000 | $4,247,920 |
Massachusetts | Blind | Massachusetts Commission for the Blind | H126A180029 | $0 | $2,500,000 | $1,061,979 |
Michigan | Blind | Bureau of Services for Blind Persons | H126A180031 | $0 | $1,768,880 | $1,768,880 |
Minnesota | General | Minnesota Vocational Rehabilitation Services | H126A180032 | $0 | $1,650,000 | $1,650,000 |
Minnesota | Blind | Minnesota State Services for the Blind | H126A180033 | $0 | $0 | — |
Mississippi | Combined | Mississippi Department of Rehabilitation Services | H126A180034 | $0 | $0 | — |
Missouri | General | Missouri Vocational Rehabilitation | H126A180036 | $0 | $0 | — |
Missouri | Blind | Missouri Rehabilitation Services for the Blind | H126A180037 | $0 | $0 | — |
Montana | Combined | Montana Disability Employment and Transitions Division | H126A180038 | $0 | $0 | — |
Nebraska | General | Nebraska Division of Vocational Rehabilitation | H126A180039 | $0 | $3,694,836 | $1,604,462 |
Nebraska | Blind | Nebraska Commission for the Blind and Visually Impaired | H126A180040 | $0 | $926,151 | $402,175 |
Nevada | Combined | Nevada Rehabilitation Division | H126A180041 | $7,500,000 | $0 | — |
New Hampshire | Combined | New Hampshire Division of Career Technology and Adult Learning | H126A180042 | $0 | $2,000,000 | $1,273,720 |
New Jersey | General | New Jersey Division of Vocational Rehabilitation Services | H126A180043 | $0 | $0 | — |
New Jersey | Blind | New Jersey Commission for the Blind and Visually Impaired | H126A180044 | $0 | $2,000,000 | $2,000,000 |
New Mexico | General | New Mexico Division of Vocational Rehabilitation | H126A180045 | $0 | $0 | — |
New Mexico | Blind | New Mexico Commission for the Blind | H126A180046 | $0 | $0 | — |
New York | General | New York Office of Adult Career and Continuing Education Services | H126A180047 | $0 | $30,000,000 | $12,322,223 |
New York | Blind | New York Commission for the Blind and Visually Handicapped | H126A180048 | $0 | $10,000,000 | $4,107,407 |
North Carolina | General | North Carolina Division of Vocational Rehabilitation Services | H126A180049 | $0 | $0 | — |
North Carolina | Blind | North Carolina Division of Services for the Blind | H126A180050 | $0 | $0 | — |
North Dakota | Combined | North Dakota Division of Vocational Rehabilitation | H126A180051 | $0 | $0 | — |
Ohio | Combined | Opportunities for Ohioans with Disabilities | H126A180052 | $31,162,531 | $0 | — |
Oklahoma | Combined | Oklahoma Department of Rehabilitation Services | H126A180053 | $0 | $607,235 | $607,235 |
Oregon | General | Oregon Office of Vocational Rehabilitation Services | H126A180054 | $0 | $9,000,000 | $4,446,741 |
Oregon | Blind | Oregon Commission for the Blind | H126A180055 | $0 | $1,551,192 | $766,416 |
Pennsylvania | Combined | Pennsylvania Office of Vocational Rehabilitation | H126A180056 | $0 | $50,000,000 | $15,886,732 |
Rhode Island | Combined | Rhode Island Office of Rehabilitation Services | H126A180058 | $0 | $5,000,000 | $1,150,157 |
South Carolina | General | South Carolina Vocational Rehabilitation Department | H126A180060 | $0 | $7,500,000 | $6,757,897 |
South Carolina | Blind | South Carolina Commission for the Blind | H126A180061 | $0 | $0 | — |
South Dakota | General | South Dakota Division of Rehabilitation Services | H126A180062 | $0 | $100,000 | $100,000 |
Tennessee | Combined | Tennessee Division of Rehabilitation Services | H126A180063 | $17,000,000 | $0 | — |
Vermont | General | Vermont Vocational Rehabilitation Division | H126A180067 | $0 | $5,600,000 | $632,744 |
Vermont | Blind | Vermont Division for the Blind and Visually Impaired | H126A180068 | $0 | $750,000 | $84,742 |
Virginia | General | Virginia Department for Aging and Rehabilitative Services | H126A180069 | $0 | $6,380,854 | $6,380,854 |
Virginia | Blind | Virginia Department for the Blind and Vision Impaired | H126A180070 | $0 | $1,000,000 | $1,000,000 |
Washington | General | Washington State Division of Vocational Rehabilitation | H126A180071 | $0 | $4,000,000 | $4,000,000 |
Washington | Blind | Washington Department of Services for the Blind | H126A180072 | $0 | $2,000,000 | $2,000,000 |
Wisconsin | Combined | Wisconsin Division of Vocational Rehabilitation | H126A180074 | $0 | $4,123,802 | $4,123,802 |
Wyoming | Combined | Wyoming Division of Vocational Rehabilitation | H126A180075 | $0 | $0 | — |
American Samoa | Combined | American Samoa Office of Vocational Rehabilitation | H126A180076 | $0 | $0 | — |
Guam | Combined | Guam Division of Vocational Rehabilitation | H126A180077 | $897,500 | $0 | — |
Northern Marianas | Combined | Northern Marianas Office of Vocational Rehabilitation | H126A180078 | $0 | $0 | — |
Puerto Rico | Combined | Puerto Rico Vocational Rehabilitation Administration | H126A180080 | $0 | $0 | — |
Virgin Islands | Combined | Virgin Islands Division for Disabilities and Rehabilitation Services | H126A180081 | $0 | $0 | — |
Alabama | Combined | Alabama Department of Rehabilitation Services | H126A180082 | $0 | $4,041,354 | $4,041,354 |
South Dakota | Blind | South Dakota Division of Services to the Blind and Visually Impaired | H126A180084 | $0 | $0 | — |
Maine | Blind | Maine Division for the Blind and Visually Impaired | H126A180085 | $0 | $300,000 | $300,000 |
Florida | General | Florida Division of Vocational Rehabilitation | H126A180086 | $0 | $0 | — |
Florida | Blind | Florida Division of Blind Services | H126A180087 | $0 | $0 | — |
Georgia | Combined | Georgia Vocational Rehabilitation Agency | H126A180089 | $14,105,659 | $0 | — |
Michigan | General | Michigan Rehabilitation Services | H126A180090 | $0 | $0 | — |
Colorado | Combined | Colorado Department of Labor and Employment | H126A180091 | $0 | $0 | — |
Texas | Combined | Texas Workforce Commission | H126A180092 | $5,808,501 | $0 | — |
Utah | Combined | Utah State Office of Rehabilitation | H126A180094 | $0 | $0 | — |
West Virginia | Combined | West Virginia Division of Rehabilitation Services | H126A180095 | $0 | $11,500,000 | $2,925,333 |
This process ensures that:
- No State receives more in reallotment than their requested amount.
- 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.
This content was copied from www.ed.gov on 02/09/2018