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Special Education Listserv

Subject: FER, ASBR, and Federal Award Schedule 

Source: Special Education Finance

Intended Audience: Superintendents, Special Education Directors, Finance Administrators

Date: September 2, 2011

As you know, the Division of Financial and Administrative Services has extended the FY11 FER due date to September 30 for federal grants to align with the ARRA funds expiration date.  Because of this, there seems to be confusion on which year to report expenditures within the FER, ASBR, and Federal Award Schedule.  To clarify the issue, see the guidance below.

ARRA Expenditures after July 1, 2011, should be reported on the FY11 (2010-11) FER.  However, they will be reported on the FY12 (2011-2012) ASBR and FY12 (2011-2012) Federal Award Schedule.

The Division is aware and accepts that the FER will not match the ASBR or the Federal Award Schedule.

Please contact the Special Education Finance section if you have any further questions at (573) 751-0622 or