In response to many questions concerning documentation for tracking of Emergency Impact Aid for Displaced Students Funds, the Arkansas Department of Education requested further clarification of the data required to support the journal voucher that was discussed in the April 10, 2006, distribution memo.
The following guidance is based on information received in a conference call with officials from the U.S. Department of Education:
·Local education agencies (LEA’s) will only be required to document that they had total teacher salaries between the dates they received their first displaced student and the date they chose to reimburse the Operating/Salary Fund;
·That total salary amount must exceed the amount of Emergency Impact Aid funds received;
·LEA’s should run a Detailed Distribution Report by teacher from the APSCN system as documentation for the journal voucher transferring the funding.
This does not require districts to document or track individual students to a specific teacher or classroom.
The LEAs which provided the required paperwork with required parent signatures for non-public students are required to forward the appropriate portion of the Revenue 43921 to the eligible nonpublic schools within their area. LEAs should code the payment to the nonpublic schools using the same Revenue Code 43921 thus reducing the revenue on the district's books.
Hopefully this will answer questions related to this matter and simplify the process of justifying the reimbursement of district cost related to these students.