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Special Education Listserv

Subject: Single Funding Certification for ARRA Funded Employees

Source: Funds Management

Intended Audience: Special Education Directors, Superintendents, Financial Administrators

Date: February 4, 2010

When employees work solely on a single Federal program (IDEA, NCLB, Perkins, etc), charges for their salaries and wages are to be supported by the completion of the Single Funding Certification Form under OMB Circular A87.  This certification is to be signed at least each semester by the employee or supervisory official.  Districts are expected to keep these forms on file to certify that all staff fully funded with federal funds are conducting activities consistent with the purposes of the funding sources.

With the influx of ARRA dollars, it is possible the district has shifted funding sources for staff who have never been paid with federal dollars before. Please be aware that this requirement also applies to employees funded with these ARRA dollars as well.

A sample form with the required content is available at:

Please review your district's federal expenditure documentation and ensure this form has been completed for all applicable staff for the 2009-10 year.

Employees that work part-time on a federal program must also keep time and effort logs documented their time.  A sample log form may be found at the link above.