Federal Fiscal Reporting

The Federal Fiscal Compliance and Reporting Division ensures that the agency is in compliance with the following reporting requirements for recipients of federal funds.

• Federal Funding Accountability and Transparency Act (FFATA)

FFATA requires the agency to collect and report specific information related to federal subawards issued to local educational agencies (LEAs).  This information is then published on www.USASpending.gov.

• Maintenance of Effort Reduction and Coordinated Early Intervening Services Survey

The Individuals with Disabilities Education Act (IDEA) requires the agency to collect and report specific information on LEAs receiving federal funds under IDEA, Part B.  The Office of Special Education Programs at the US Department of Education then publishes the information in its Annual Report to Congress on the Implementation of IDEA.  The data are also used to monitor IDEA programs and activities.

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.