Work Colleges Expenditure Report Form and Instructions

OMB No: 1845-XXXX

Expires: XX/XX/XXXX

Instructions for the 2017-2018 Work Colleges Program

Expenditure Report

Submission Deadline

You must submit a completed “2017-2018 Work Colleges Program Expenditure Report” to the Department by the October 1, 2018 deadline.

Review Requirements

It is important that you read the instructions for the “2017-2018 Work Colleges Program Expenditure Report” thoroughly before completing and submitting it to the Department.

Submit Report Electronically

You must transmit your expenditure report electronically. To access the expenditure report, Login to the Campus-Based page of the COD website at https://cod.ed.gov.

Sign the Report Manually

The CEO must provide an original signature on the printed report that must be mailed or hand delivered. Instructions for printing the report are available through the Help Tab on the Campus-Based page of the COD website at https://cod.ed.gov. If you mail the printed and signed report, it must be sent to the following address:

United States Department of Education

Federal Student Aid

Grants & Campus-Based Division

Work Colleges Program

830 First Street, NE, Rm 63C5

Washington, DC 20202-5453

If the printed and signed report is hand delivered by commercial courier, use the same address except the zip code will be 20002. The document must be delivered by 4:30 p.m. (ET) on October 1, 2018.

Note: The eSignature option has been discontinued.

2017-2018 Work Colleges Program Expenditure Report

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Line 1. Report the amount of your original 2017-2018 Work Colleges separate authorization minus any of those funds that you returned prior to October 1, 2018.

Line 2. This is a calculated field that reports the total federal funds available for allowable expenditures under the Work Colleges Program for the 2017-2018 Award Year.

Line 2 equals the sum of Lines 1, 2a, 2b, 2c, and 2d minus the sum of Lines 2e, 2f, and 2g.

2a. Report the total amount of federal Work-Study (FWS) federal funds transferred to and spent in the Work Colleges Program for allowable costs for the 2017-2018 Award Year.

It is important to note that an institution participating in the Work Colleges Program receives an allocation under the FWS Program and another separate allocation under the Work Colleges Program. The institution must set up two accounting records, one for each of these two programs even though the allocations for each program are in one G5 account. When an institution, at its option, transfers a portion or all of its FWS Program allocation into the Work Colleges Program, the accounting records for each of these two programs must clearly show that transfer.

2b. Report any amount of your 2018-2019 Work Colleges allocation that was carried back and spent in the 2017-2018 Award Year. The maximum amount you could have carried back and spent is 10 percent of the 2018-2019 Work Colleges allocation.

Any Work Colleges funds carried forward or carried back between two award years must be entered into the G5 System as an expenditure against the Work Colleges authorization for the award year from which the funds were taken, not as an expenditure against the authorization for the award year in which the funds were used.

2c. If you report in Line 2b the maximum 10 percent carry back amount, report on this line any additional amount of your 2018-2019 Work Colleges allocation that was carried back and spent for payments to students for wages earned on or after May 1, 2018 but prior to July 1, 2018.

2d. Report any amount of your 2016-2017 Work Colleges allocation that was carried forward and spent in the 2017-2018 Award Year. The maximum amount you could have carried forward and spent is 10 percent of your 2016-2017 Work Colleges allocation.

2e. Report any amount of your 2017-2018 Work Colleges allocation that was carried forward to spend in the 2018-2019 Award Year. The maximum amount you could have carried forward to be spent is 10 percent of your 2017-2018 Work Colleges allocation.

2f. Report any amount of your 2017-2018 Work Colleges allocation that was carried back and spent in the 2016-2017 Award Year. The maximum amount you could have carried back and spent is 10 percent of your 2017-2018 Work Colleges allocation.

2g. If you report in Line 2f the maximum 10 percent carry back amount, report here any additional amount of your 2017-2018 Work Colleges allocation that was carried back and spent for payments to students for wages earned on or after May 1, 2017 but prior to July 1, 2017.

Line 3. This is a calculated field that reports the total amount of funds spent for earned compensation under the Work Colleges Program for the 2017-2018 Award Year.

Line 3 equals the sum of Line 3a and Line 3b.

3a. Report the total amount of Work Colleges funds spent for Community Service earned compensation.

3b. Report the total amount of Work Colleges funds spent for non-Community Service earned compensation.

REMINDER: Do not report FWS Community Service expenditures in this section. Only Work Colleges Community Services should be reported here.

Line 4. This is a calculated field that reports the total amount of federal funds spent for earned compensation under the Work Colleges Program for the 2017-2018 Award Year.

Line 4 equals the sum of Line 4a and Line 4c.

4a. Report the total amount of federal funds spent for Community Service earned compensation under the Work Colleges Program.

4b. Report the total amount of non-federal funds spent by the institution as a dollar-for-dollar match for the federal funds spent in Line 4a.

4c. Report the total amount of federal funds spent for non-Community Service earned compensation under the Work Colleges Program.

4d. Report the total amount of non-federal funds spent by the institution as a dollar-for-dollar match for the federal funds spent in Line 4c.

Line 4b must be equal to or greater than Line 4a and Line 4d must be equal to or greater than Line 4c.

Line 5. This is a calculated field that reports the total amount of funds spent for Job Location and Development (JLD) activities under the Work Colleges Program for the 2017-2018 Award Year.

Line 5 equals the sum of Line 5a and Line 5b.

It is important to note that under the JLD Program, an institution may use the lesser of 10 percent of its FWS allocation or $75,000 of its FWS allocation for the JLD Program. However, under the Work Colleges Program, there is no limit set for JLD activities. Under the JLD Program, the federal share can be as high as 80 percent when using the FWS allocation. Yet when performing JLD activities under the Work Colleges Program, the match is always on a dollar-for-dollar basis.

5a. Report the total amount of federal funds spent for JLD activities under the Work Colleges Program for the 2017-2018 Award Year.

5b. Report the total amount of non-federal funds spent by the institution as a dollar-for- dollar match for the federal funds spent in Line 4a.

Line 5b must be equal to or greater than Line 5a.

Line 6. This is a calculated field that reports the total amount of funds spent for administrative cost allowance (ACA) and other Work Colleges Program allowable expenses for the 2017-2018 Award Year.

Allowable expenses include staff salaries, related travel, printing, and mailing costs. Funds may be used to promote the work-learning-service experience, carry out community-based work-learning-service alternatives, carry out alternatives that develop sound citizenship and encourage student persistence, carry out joint projects and activities with other Work Colleges to promote work service learning, carry out longitudinal studies of student academic progress and academic and career outcomes in terms of students financing education costs, repaying loans, performing community service, and career choices and community service after graduation.

Line 6 equals the sum of Line 6a and Line 6b.

It is important to note that under both the Federal Work-Study Program and the Work Colleges Program, an institution may receive the regular administrative cost allowance based on total compensation paid to eligible students (five percent for the first $2,750,000 spent under campus-based, etc.) that is reported on the FISAP. However, in this case you may not claim funds twice by also using the separate Work Colleges allowable administrative allowance to pay for the same costs.

6a. Report the total federal funds spent for ACA and other Work Colleges Program allowable expenses for the 2017-2018 Award Year.

6b. Report the total non-federal funds spent by the institution as a dollar-for-dollar match for the federal funds spent in Line 6a.

Line 6b must be equal to or greater than Line 6a.

Line 7. This is a calculated field that reports the total federal funds spent for the Work Colleges Program for the 2017-2018 Award Year.

Line 7 equals the sum of Line 4a plus Line 4c plus Line 5a plus Line 6a.

Line 8. This is a calculated field that reports the total non-federal funds provided by the institution to match the total federal funds spent for allowable costs under the Work Colleges Program for the 2017-2018 Award Year. The FWS allocation transferred into the Work Colleges Program as well as the separate Work Colleges Program allocation must always be matched on a dollar-for-dollar basis with non-federal funds.

Line 8 must be equal to or greater than Line 7.

Line 8 equals the sum of Line 4b plus Line 4d plus Line 5b plus Line 6b.

It is important to note that any of the FWS allocation not transferred into the Work Colleges Program must follow the various match rates required under the FWS Program. However, those FWS match rates do not apply to funds spent under the Work Colleges Program for either the FWS allocated funds transferred into the Work Colleges Program or the separate Work Colleges allocated funds.

Line 9. This is a calculated field that reports the expended amount of your Work Colleges separate authorization for the 2017-2018 Award Year. Line 9 equals the sum of Lines 2e, 2f, 2g, and 7 minus the sum of Lines 2a, 2b, 2c, and 2d.

The amount in Line 9 must agree with your drawdowns reported in the G5 System.

Line 10. This is a calculated field that reports the unexpended amount of your Work Colleges separate authorization for the 2017-2018 Award Year.

Line 10 equals Line 1 minus Line 9.

Line 10 must be zero or greater.

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