This is a collection of questions that are most frequently asked of the AEBG Office. They are organized by topic area and will be updated as needed.
Q1: What are the main documents for AEBG annual planning?
A: There are four main documents/reports that AEBG consortia are required to submit to the state. All elements are expected as indicated, provided funding for AEBG funding continues to be signed into the state budget by the Governor each year. Due annually are:
- Consortium Fiscal Administration Declaration (CFAD)
- Annual Plan
- Student Data
- Annual Budget
In addition, there is a Three Year AEBG Consortium Plan. This is the big picture document that provides an overview of each consortium’s goals, objectives and major efforts that will be taken to achieve the purpose of the AEBG over the three-year period. This Plan would be updated every three years.
In June 2016, the state also released Data and Accountability funding to assist with building the capacity to submit Student Data. That required a one-time Data and Accountability Plan and Budget.
Q2: What are important dates for AEBG annual documents?
A: Here is an overview of the due dates to expect each year. The submission systems will accept documents until 11:59pm on the date due. We encourage early submissions, as late ones could encounter submission errors and/or system overload. NOTE: if the date falls on a weekend, the document due date will be moved to the first Monday after that date.
- The CFAD is due May 1.
- Final revisions to each year’s Annual Plan and/or budgets must be received by May 15.
- Student data for each year is due August 1. For 2015-16 data, the due date is August 8, 2016.
- Annual Plans for each new program year is due August 15.
To stay up to date, check the Calendar on the AEBG website regularly: http://aebg.cccco.edu/For-AEBG-Grantees/Calendar-of-Due-Dates
Keep in mind that we also have the twice a year expenditure reporting by consortia via the online system housed at the Chancellor’s Office. These reporting months are January and July. Budget revisions must be submitted prior to the report month. Budget revisions are due 6/20 and 12/20 respectively.
Q3: Can consortia get more than 2 passwords so that members can enter and upload their own information and data?
A: No, only 2 passwords per consortium are allowed. This is so that consortia can maintain control of the content and editing of the official documents submitted to the state on behalf of your consortia. Documents and information will have to be provided to the person(s) your consortium designates in order to be entered/uploaded, certified through signature of the Primary Contact(s), and finally submitted to the state.
Q4: Is it possible to expand the number of words consortia can use for the narrative sections of the plan?
A: The narrative fields are fixed at the size indicated and cannot be expanded. The reason for this is that the information in the Plan will be compiled for all of the 71 Consortia for a report to the Legislature. Due to space available in the report, our office can only use so much information from each consortium – so please be succinct.
Q5: Regarding the Year 2 Annual Plan, is it correct that the plan will need to reflect what members are doing with their entire allocation (MOE&AEBG) since it is now one fund?
A: The Annual Plan was always supposed to include the AEBG activities for both MOE and Consortia Funds, as stated throughout the Year 1 Plan and Guidance. This continues to be the case.
Q6: Is it necessary to scroll down and select "save" before leaving each section of the CFAD or Plan, or is there an auto save feature?
A: Much of the form automatically saves upon entering values. However, just to be safe, you should be sure to manually save your work often.
Q7: Can we upload scanned documents in the portal for the Annual Plan?
A: In the Annual Plan form there are only two sections where you can upload information. Each location has specific formats and instructions for uploading. They are:
- In section 1, an org chart and/or governance plan
- In section 3, the consortia expenditures
Q8: Would consortia need to update their 3-Year Plan if they are significantly adding and/or changing their Annual Plan(s)?
A: The 3-Year Plan is the big picture, so you would only make revisions to that if your big picture plan is changing. The Annual Plans have more detail, so it is more likely that changes would be reflected there instead. If your 3-Year Plan is changing, please contact the AEBG office to discuss prior to submission.
Q1: How much is available for the Adult Education Block Grant?
A: For 2015-16, the Adult Education Block Grant distributes $500 million, as follows:
- $336.9 million for maintenance of effort (MOE) funding to eligible county offices of education and school districts based on 2012-13 General Fund expenditures on adult education programs. This funding is distributed directly to the local educational agency (LEA).
- $163.1 million for consortia funding (also known as non-MOE funding) to adult education consortia based on a region’s share of statewide adult education need. This funding may be distributed directly to consortium members or to a fund administrator designated by the consortium.
Q2: When can LEAs expect to receive Adult Education Block Grant funds?
A: Per California Education Code Section 84912, funds are apportioned in twelve equal payments to each LEA on a monthly basis.
Q3: In what fund should we account for Adult Education Block Grant funds?
A: All Adult Education Block Grant revenue should be recorded in Fund 11, Adult Education Fund, using Resource 6391, Adult Education Block Grant Program. Fund 11 is the only fund valid in combination with Resource 6391.
Q4: How do we account for unrestricted local control funding formula (LCFF) funds LEAs choose to commit to adult education?
A: Now that there is again a restricted revenue source for adult education, it may no longer be necessary for LEAs to formally commit general purpose LCFF revenues to the purposes of adult education in order to justify the use of a special revenue fund in accordance with Generally Accepted Accounting Principles (GAAP). LEAs that continue to formally commit LCFF revenue to the purposes of adult education should use Object 8091, LCFF Revenue Transfers, to transfer the committed LCFF revenue from their general fund to Fund 11.
Q5: How should LEAs account for the MOE and consortia (non-MOE) funding using the standardized account code structure (SACS)?
The answer to this question is specific to K-12 school districts, adult schools, and County Offices of Education and doesn’t apply to community college districts.
LEAs will use the same resource code for MOE and non-MOE funding.
Consortia Fund Administrators
LEAs who are the fund administrator for an adult education consortium and receive Adult Education Block Grant revenue on behalf of their member LEAs should use:
- Resource 6391, Adult Education Block Grant Program and,
- Either Object 8587, Pass-Through Revenues from State Sources (for the pass-through grant model), or Object 8590, All Other State Revenue (for the subagreement for services model), to account for the revenue that will be provided to their member LEAs.
Consortia Members (Subrecipients)
LEAs who are the members in an adult education consortium and receive Adult Education Block Grant revenue from their consortia’s fund administrator (not directly from the state) should use:
- Resource 6391, Adult Education Block Grant Program and,
- Either Object 8590, All Other State Revenue (for the pass-through grant model), or Object 8677, Interagency Services Between LEAs (for the subagreement for services model), to account for the AEBG revenue.
LEAs that receive AEBG directly from the state
Use Resource 6391, Adult Education Block Grant Program, and Object 8590, All Other State Revenue.
Adult Education Block Grant (AEBG) SACS Coding Examples
Pass-through grant model accounting examples:
Receipt of AEBG revenue to be passed through:
Pass-through of state revenue:
11-6391-0-0000-9200-7211, 2, 3
Receipt of passed-through AEBG revenue:
Expenditure of AEBG funds:
Subagreements for services model accounting examples:
Receipt of AEBG revenue:
Payment to subrecipient for subagreement services:
Receipt of payment for subagreement services:
Expenditures for subagreement services:
For further information on whether to use the pass-through grant model or the subagreement for services model when accounting for this grant, LEAs should consult the California School Accounting Manual (CSAM) Procedure 750. Additional guidance can be found in CSAM Procedure 330 under the definition for Object Code 5100, Subagreements for Services.
Q6: Are indirect costs allowed to be charged to Adult Education Block Grant funds?
A: Yes, pursuant to the LEA’s approved indirect cost rate.
Q7: Are these funds subject to state audit?>
A: All funds are subject to a financial audit; however, there are no specific compliance procedures for the Adult Education Block Grant in the current state audit guide.
Q8: Can these funds be carried over?
A: There are no statutory provisions preventing an LEA from carrying over funds, however, a consortium may change the amount of adult education funds available in future years based on actual prior fiscal year spending.
Q9: Will funds hit the LEAs and Consortia on the same time schedule as last year? (added 3.28.16)
A: Not quite. AEBG Funds are to be released no later than 45 days after the state budget is signed by the Governor. Also take into account processing time by State Controller’s Office, and County Offices of Education in the funding release time. Keep in mind, the State can withhold funding if a consortium has not submitted its deliverables.
CFAD – CONSORTIA FISCAL ADMINISTRATION DECLARATION
Q1: Why do all member representatives have to sign, instead of just the Primary Contact signing to verify that all members are in agreement?
A: Because this is a fiscal declaration for funding each year, the state needs to have each official member representative sign that s/he is in agreement.
Q2: How are member signatures submitted in the electronic system?
A: There are a couple of ways this can be done. One way is to print out the summary page with signatures blocks, then scan and upload the doc into the electronic system. All signatures should be condensed in a single document; we do not want to have multiple summaries with one signature per doc. Another way is to have signatures collected at a face to face meeting and signed on an iPad or similar device.
Q3: Since separate signature sheets are not accepted for the CFAD, can they be combined into a document, scanned and uploaded to the CFAD?
A: That should suffice as long as the signatures are combined into a single document file, and it is clear that members have reviewed, agreed to, and are signing the current CFAD document.
Q4: When the state says “members’ signatures,” is it the voting members of the Consortia that are being referred to?
A: Yes, voting members as defined by the legislation.
Q5: If a new member is added to the front member list, should they show up automatically on the signature page?
A: If they are added to the contacts table, they should appear. If not, they would need to be added by you by selecting the “edit signature block” button at the bottom of the summary page.
Q6: Are "inactive members" required to sign and vote on CFAD?
A: This is a term specifically used in the CFAD. “Active” indicates current members who are participating in your AEBG implementation during the year in question. “Inactive” refers to former members who are not currently implementing your consortium’s AEBG plan. An inactive member would not be required to sign or vote on the CFAD
Q7: How would a consortium indicate in the CFAD that there is more than one member per organization at the table?
A: Each consortium member organization has one designated representative for membership, though they can have multiple colleagues at discussions. Only the officially approved member can vote on decisions, unless the consortium decides otherwise. Your consortium governance plan will specify proxy and/or substitutes protocols. As far as the state is concerned, there is only the one officially approved representative for each member organization, so on the CFAD please list only the member representatives that were approved by the members’ local boards.
Q8: How are new members dropped or added in the CFAD?
A: In the CFAD, there's a button in the Member area for active/inactive, as well as the space to add new members. Members who become inactive are identified as such, but not removed from the record. (If you have technical questions about using this feature, please email Greg Hill Jr at firstname.lastname@example.org)
Q9: For CFAD allocations, do consortia include MOE for 15-16 or only consortium funds?
A: Both MOE and Consortium Funds are AEBG funds. To indicate what the 2015-16 funding levels were for each member, you will provide the combined total of both by member.
Q10: If a consortium wishes to a change member allocation, must the vote be unanimous?
A: We ask that if the consortium wishes to change a member allocation that they refer the AB104 legislation for restricting funding to members (see section 84914). If the three criteria listed in the AB104 legislation are not applicable to your member’s situation because the consortium wishes to pool resources for consortium wide activities, or shift member funds around from the prior year to meet current year needs, the State request that all members be in agreement for these types of changes. Evidence showing member agreement would be a signed CFAD.
Q11: Can the allocation schedule submitted on the due date be adjusted afterwards?
A: If you are direct funded, you will receive your apportionment in the first 12 months of the state fiscal year. If you wish to alter or revise the amount you received, you may do so through the subcontracting process. If you have a fiscal agent, they will receive the consortium apportionment in the first 12 months of the state fiscal year. If the fiscal agent wishes to alter or revise the amount being allocated to members, they may do so, with member agreement, through the subcontracting process.
Q12: If for every program year each member organization is supposed to get at least what they received in the previous year, how will that work if a consortium shifts the (up to) 5% administration for the fiscal agent to a different member?
A: Fiscal agents are not necessarily “guaranteed” the same amount every year as stated in the legislation for members of a consortium. In other words, fiscal agents are not “protected members” of a consortium. These individuals and the amounts they receive can change (if the consortium votes on this change) and the percent negotiated for their services may also vary – it can be up to 5%, but does not “have” to be the full 5%. The amount paid to the fiscal agent would depend on the services rendered and terms and conditions negotiated with consortia.
Note that if you go to Direct Funding, the consortium members would need to pool their resources together to pay the Primary Contact or designee for the cost of administering the consortium (which is still required under direct funding per all the State level deliverables). See Program Guidance for the list of those activities.
Q13: Can the CFAD be printed to be shared at a public meeting?
A: Yes, it can. There's a link at the top of the page that will launch the print dialog box. We will look at the protocol for that print feature to make the font size more user-friendly.
Q14: After submission of the CFAD, will consortia receive confirmation that the submission has been successfully received?
A: Yes, you will receive an auto-confirmation of receipt of your submission, not to be confused with approval. Approval of the CFAD will take a bit longer and there may be follow up questions. Confirmation of approval will be a separate notification.
ANNUAL PLAN TEMPLATE FOR 2016-17
- SECTION 1: Consortium Administration
Q1: What is auto-filled and what is not?
A: Much of Section 1 is auto-filled from the CFAD that consortia submitted in May.
Q2: What auto-filled fields are locked and why?
A: The items that are locked are Consortium Grant Number and Name, Funding Channel, and Consortium Allocation Schedule. These are locked and cannot be changed until next May CFAD submission. This is because of the timeline requirements for fiscal programming at the state level. The rest of the items are also auto-filled from the CFAD but can be updated as indicated.
Q3: Under what conditions do consortia have to submit a revised Governance Plan?
A: You will need to send an updated Governance Plan if your governance structure has changed, and/or if you have new members in your consortium. This is to verify that everyone is aware of and commits to adhere to the Governance structure throughout the program year.
Q4: Under what conditions do consortia have to submit a revised Organizational Chart?
A: You will need to send an updated Organizational Chart if your organizational structure has changed, and/or if you have new members in your consortium.
Q5: Under what conditions do consortia have to submit a revised Fiscal Management Plan?
A: You will need to send an updated Fiscal Management Plan if this process has changed, and/or if you have new members in your consortium. This is to verify that everyone is aware of and commits to adhere to the this Fiscal Management Plan throughout the program year.
- SECTION 2: Plan Summary For Program Year 2016-17
Q1: What is the purpose of the Executive Summary?
A: It is used to get an overview of your ambitions and your progress in the implementation of your Annual Plans in support of your Three-Year Plan. The Annual Plan Executive Summaries are posted on our AEBG website and shared with the Legislature.
- SECTION 3: Consortium Expenditures by Program Area And Objective
Q1: Do consortia need to provide total consortium level figures from the information submitted by individual members to the Primary Contact(s)?
A: No, you will just upload the individual member submissions. The AEBG Office system will do the totaling for you.
Q2: How do we account for use of roll-over funds that consortia use in out-years until expended or expired?
A: Your tables will show remaining funds from prior year allocations. The tables will also show projected funding for the upcoming year. It is critical that consortia keep those tables separate – don’t co-mingle fund years in your tables even though they might be spent on similar activities. Track the funds separately - use separate annual plans and separate reporting.
Q3: Is it correct that the 15/16 plan money that is going into 16/17 will still tracked by the current fiscal agent selected for that program year? What if a consortium has opted for direct funding for 16/17?
A: Yes – your fiscal agent for 15-16 will be responsible for tracking the 15-16 expenses until these funds are exhausted. That means filing online reports for the 15-16 funds, providing progress updates, and closing out the account in the spring of 2018. This is their responsibility, even if in 16-17 you are direct funded.
Q4: Can you explain how we should now handle Indirect and Admin costs in the budgets?
A: Reports of Expenditures by Program Area and Objective should include indirect / administration fees charged and / or anticipated. In general, Member agencies whose districts have elected to levy indirect fees against AEBG allocations should spread these costs proportionally across Program Areas and Objectives, as appropriate. Consortium administration costs (subject to the 5% cap) may be reflected in a number of different ways. It is the responsibility of each Consortium to ensure the numbers submitted are an accurate and equitable reflection of the costs to administer AEBG programs and services for both Members and the Consortium as a whole.
Q5: Should the Program area budgets equal the Objective total budgets?
A: Yes, the bottom lines for Program Area, Objective, and Object Code should all be the same amounts.
Q6: How should consortia fill in the Funding by Objectives in the Annual Plan template? Much of the time, activities and expenditures address more than one objective. The same can be said for funding activities that benefit more than one program.
A: We understand the challenge and as we go forward, we are hoping to learn from your experiences on how to do this. To be clear, the requirement to project and report on expenditures by objective is a requirement of the legislature, not something the CDE and CCCCO came up with. The Legislators want to know to what extent and how funds are being spent to address the objectives put forth in AB86 and continued in AEBG per AB104. The strategies promoted in these objectives are the strategies they expect to see carried out in the consortia throughout the state. This is part of our accountability to legislators and taxpayers. We won't know the best way to meet this requirement until we try for a few cycles. One way to start can be to identify what objective or program benefits MOST from the activity.
- SECTION 4: Consortium Action Plan Review and Update
Q1: What activities should be included in the Section 4?
A: All activities funded by the AEBG (which includes what has been rolled over from AEBG MOE and AEBG Consortia Funds from 2015-16) are part of your AEBG Three Year Plan. Each year consortia are asked to review the previous year (in narrative form) highlighting their successes, challenges, and any new strategies proposed as a result of lessons learned. In the charts provided in Section 4, consortia will indicate 3-6 key efforts they will implement in the coming year. Some of these may be further implementation of the previous year’s effort and some may be new. It is expected that implementation involves many more activities than what will be listed in the narratives and charts. The state requires only what you identify at your key, big-picture, most important efforts that enable you to implement each Objective listed in Section 4.
Q2: If consortia used some of our AEBG MOE and/or Consortia funds in 2015-16 for sustaining and expanding AEBG services and plan to continue to do so, how does that fit in with the Objectives in Section 4?
A: AEBG funds are available to address gaps in services, either current or emerging. They can be used to stabilize services as efforts are made to improve them through implementation of the innovative approaches outlined in AB86 and AB104. These aspects work together – stabilizing and expanding services AND improving the impact of services for better student outcomes in alignment with AEBG goals.
Q3: How can AEBG MOE be used to sustain programs without supplanting if another funding was used in the previous year?
A: The use of MOE funding for AEBG purposes is not considered supplanting. The issue of supplanting may occur when members use AEBG funds to supplant an existing fund source (like apportionment, CalWORKS, Perkins, WIOA, SSSP, etc.). Please see the first section of the AEBG Allowable Uses Guide posted on the AEBG website.
- SECTION 5: Annual Plan Submission
Q1: Will the signature process for the 2016-17 Annual Plan template be similar in the portal to what was required for the CFAD?
A: No, since this is not a fiscal declaration the signature process is streamlined. The Primary Contact will certify that all members have approved the Annual Plan, and retain the minutes of the public meeting where this approval occurred. NOTE: It is important that true consensus of all members be reached and documented if we are to be able to use the Primary Contact’s certification going forward.