The purpose of this memo is to provide specific information regarding federal grant reimbursement payments to close out fiscal year 2020-21 and begin fiscal year 2021-22. The schedule presented here follows the same procedures from the prior year.

ESSER FUNDS

To help address urgent needs of schools during the summer, ADE Finance will gather finance data for ESSER I, ESSER II, ESSER II Supplemental, and ESSER III according to the normal warehouse pull schedule (second Saturday of each month) for July and August 2021.  These two summer pulls will occur on July 10, 2021 and August 14, 2021 for reimbursement payments to SOFs 6780, 6781, 6794, and 6795.

For all other funds, please make note of the dates below.

DISTRICT WAREHOUSE DATA PULL JUNE 12, 2021:

• ADE will conduct the last data pull to the district warehouse for FY20 payments on June 12, 2021.

REIMBURSEMENTS RECEIVED BY DISTRICTS BY JUNE 30, 2021:

• Districts must receipt all prior month revenue (i.e. May reimbursements) by June 12, 2021.

• ADE plans to process the June payments by June 25, 2021, by reimbursing the negative balance from the Cognos fund balance report provided the prior month revenue has been receipted.

NO REIMBURSEMENTS IN JULY OR AUGUST:

• No payments will be processed in July or August for FY21 or FY22 due to the many expenditure revisions districts have in federal funds during period 13.

REVENUE ACCRUAL TO CLOSE FY21:

• Accrue only the amount needed to reach a zero ending balance. Do not accrue the full remaining allocation unless it is needed to reach a zero ending balance.

• If a fund has a positive ending balance at the close of FY21, leave the balance in the federal fund for rollover as a “beginning balance” in FY22.

REVERSE REVENUE ACCRUAL IN PERIOD 1 OF FY21:

• ADE will require district “accruals” to be reversed in period 1 of FY22 in order to see the “negative revenue” in each fund in the Cognos report. Do not receipt the revenue to the receivable account. Reverse the exact accrual entry which will reflect negative revenue in period 1 until the funds are received and receipted.

• This is necessary for ADE to make the required distinction between FY21 payments and FY22 payments.

• The reversal of the accrual to the revenue account is also necessary in order for ADE to determine from the fund balance report that funds are received and receipted.

FIRST DISTRICT WAREHOUSE DATA PULL IN FY22 WILL BE ON SEPTEMBER 11, 2021:

• The final FY21 payments and the first FY22 payments will be made from the district warehouse load on September 11, 2021.

FINAL FY21 REIMBURSEMENTS RECEIVED BY DISTRICTS BY SEPTEMBER 30, 2021:

• ADE will make final FY21 payments based on beginning balance and negative revenue in the FY22 fund balance report for periods 1-3 (data through September 11, 2021).

• Districts must reverse revenue accruals before the September 11, 2021, data pull.

• ADE plans to process this payment during the week of September 13, 2021.

• This will be the final payments in AASIS for FY21 expenditures.

FIRST FY22 REIMBURSEMENTS RECEIVED BY DISTRICTS BY SEPTEMBER 30, 2021:

• ADE will make the first FY22 payments based on YTD expenditures from the same fund balance report on the September 11, 2021 data pull (data through September 11, 2021) following the final FY21 payments.

REMAINING FY22 REIMBURSEMENT SCHEDULE:

• The reimbursement schedule will revert back to the normal routine beginning in October 2021.

• Routine district warehouse data pulls will be done on the second Saturday of each month beginning October 9, 2021.

• Districts must receipt all prior month revenue by the routine data pull in order for current reimbursements to be processed.

• If a district does not receipt all prior month revenue by the data pull date for a given month that fund’s reimbursement will be held until the data reflects the receipts and a new data pull is done (usually the next month).

• Positive ending balances for more than two months must be returned to ADE. The funds will be credited back to the district’s available allocation and can be re-used through the period of availability.

• The last data pull before the end of the grant liquidation process will be December 11, 2021. All expiring funds must be liquidated before this date.

For questions regarding the federal grant reimbursement procedures, contact the Federal Finance Unit.