Compliance and Reporting

The Federal Fiscal Compliance and Reporting Division (FFCR) oversees activities to determine whether organizations are in compliance. FFCR is a division of the Department of Grant Compliance and Administration (GCA).

COVID-19 and Federal Grant Funds

Visit the Department of Grant Compliance and Administration for information on the federal grants authorized in response to COVID-19.

FFCR Duties

Federal grant programs include fiscal requirements to ensure that grant recipients spend funds in the manner specified by the grant program. If your organization receives funds from federal grant programs, you must adhere to these fiscal requirements.

In addition to compliance activities, the division also assigns indirect cost rates, and prepares reports on federal funding.

Refer to the division links listed below for more information on these activities.

Local Maintenance of Equity (MOEquity)

FFCR oversees LEA compliance with the local maintenance of equity requirement (MOEquity) that applies to funding authorized by the American Rescue Plan Act of 2021 (ARP).

Indirect Costs

FFCR issues indirect cost rates for school districts, charter schools, and certain other governmental entities.

Calculation of Federal Formula Grant Entitlements

FFCR calculates the entitlements, also known as allocations, for federal formula grants. Allocation reports for major formula grants are listed on the Entitlements page of the TEA website.

IDEA Fiscal Compliance

The Individuals with Disabilities Education Act, Part B (IDEA-B) specifies several fiscal requirements that govern the expenditure of state and local funds used to serve students with disabilities. Organizations that receive IDEA-B funds either directly or through a shared services arrangement (SSA) must comply with these fiscal requirements.

ESSA Fiscal Compliance 

The Every Student Succeeds Act (ESSA) specifies several federal requirements when accepting federal funds. Organizations that receive ESSA funds either directly or through a SSA must comply with these fiscal requirements.

Post Award Compliance Reviews

FFCR randomly selects and reviews federal grant applications after grant funds have been awarded to eligible subrecipients. The review includes programmatic items that were previously included in the Grants Administration Division grant negotiation process as well as some additional items to ensure that reviewed applications comply with applicable statutes, regulations, and non-regulatory guidance.

Federal Fiscal Reporting

Recipients of federal grant programs are often required to report back information to the federal government on the use of federal funds. The required information will vary depending on the federal law that governs the reporting. The link above provides information on the federal reporting activities managed by FFCR.

Survey of Federally Purchased Real Property

Under 2 CFR §200.330, TEA must collect information from local educational agencies (LEAs) about any real property they purchased with federal grant funds. “Real property” is defined in 2 CFR §200.1 as land, land improvements, structures, and other accessories. Moveable machinery and equipment are not considered real property.

TEA publishes a survey every four years, which LEAs must complete regardless of whether an LEA has ever used federal grant funds to purchase real property. The next survey will be published in Spring 2023.