Instructions for the 2007-2008 Work-Colleges Program

Expenditure Report

It is important that you read the instructions for the "2007-2008
Work-Colleges Program Expenditure Report" thoroughly before completing
and submitting it to the Department.

You must submit a completed "2007-2008 Work-Colleges Program Expenditure
Report" to the Department by the October 1, 2008 deadline. You must
transmit your expenditure report electronically. To access the
expenditure report, log in to the eCampus-Based (eCB) system
([http://cbfisap.ed.gov](http://cbfisap.ed.gov/)) and select the "Setup"
button. You will also be required to print the expenditure report to
provide an original signature that must be mailed or hand delivered. If
you mail the printed expenditure report, it must be sent to the
following address:

United States Department of Education

Federal Student Aid

Campus-Based Systems and Operations Division

Work-Colleges Program

830 First Street, NE, Room 63B3

Washington, DC 20202-5453

If the printed expenditure report is hand delivered, you must use the
same address provided above except the zip code will be 20002.

**2007-2008 Work-Colleges Program Expenditure Report**

At the top of the expenditure report enter the name, state, and OPEID
for your school in the appropriate spaces.

**Line 1**. Report the amount of your original 2007-2008 Work-Colleges
separate authorization minus any of those funds that you returned prior
to October 1, 2008.

> **Line 2.** Report the total Federal funds available for allowable
> expenditures under the Work-Colleges Program for the 2007-2008 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 2007-2008 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
Grant Administration and Payment System (GAPS) 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.

**IMPORTANT REMINDER**: If you transferred funds from your regular FWS
account to your Work-Colleges account, you are still required to use at
least 7 percent of your FWS allocation (Fiscal Operations Report and
Application to Participate (FISAP), Part V, Section A, Field 1 -- Final
adjusted FWS authorization) to employ students in community service jobs
as outlined in the 2009-2010 FISAP Instructions for Part V, Section G --
Information About FWS Students Employed in Community Service Activities.
Also, you are still required to have at least one of the community
service students employed as a reading tutor for children or performing
family literacy activities.

You must report the total federal share of compensation earned in FWS
community services jobs during the 2007-2008 award year in the FISAP,
Part V, Section G, Field 24 -- Federal share of community service earned
compensation. You must also report the total federal share of
compensation earned by community service students employed during the
2007-2008 award year as reading tutors of children or performing family
literacy activities in the FISAP, Part V, Section H, Field 27 -- Federal
share of earned compensation for FWS students employed as reading tutors
of children or employed in family literacy activities.

2b. Report any amount of your 2008-2009 Work-Colleges allocation that
was carried back and spent in the 2007-2008 Award Year. The maximum
amount you could have carried back and spent is 10 percent of the
2008-2009 Work-Colleges allocation.

Any Work-Colleges funds carried forward or carried back between two
award years must be entered into the GAPS 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 2008-2009
Work-Colleges allocation that was carried back and spent for payments to
students for wages earned on or after May 1, 2008 but prior to July 1,
2008.

2d. Report any amount of your 2006-2007 Work-Colleges allocation that
was carried forward and spent in the 2007-2008 Award Year. The maximum
amount you could have carried forward and spent is 10 percent of your
2006-2007 Work-Colleges allocation.

2e. Report any amount of your 2007-2008 Work-Colleges allocation that
was carried forward to spend in the 2008-2009 Award Year. The maximum
amount you could have carried forward to be spent is 10 percent of your
2007-2008 Work-Colleges allocation.

2f. Report any amount of your 2007-2008 Work-Colleges allocation that
was carried back and spent in the 2006-2007 Award Year. The maximum
amount you could have carried back and spent is 10 percent of your
2007-2008 Work-Colleges allocation.

2g. If you report in Line 2f the maximum 10 percent carry back amount,
report here any additional amount of your 2007-2008 Work-Colleges
allocation that was carried back and spent for payments to students for
wages earned on or after May 1, 2007 but prior to July 1, 2007.

**Line 3**. Report the total amount of funds spent for Job Location and
Development (JLD) activities under the Work-Colleges Program for the
2007-2008 Award Year.

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

It is important to note that under the JLD Program, an institution may
use the lesser of 10 percent of its FWS allocation or \$50,000 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.

3a. Report the total amount of Federal funds spent for JLD activities
under the Work-Colleges Program for the 2007-2008 Award Year.

3b. 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 3a**.

**Line 3b** must be equal to or greater than **Line 3a**.

**Line 4**. Report the total amount of funds spent for earned
compensation under the Work-Colleges Program for the 2007-2008 Award
Year.

**Line 4** equals the sum of **Line 4a** and **Line 4b**.

4a. Report the total amount of Federal funds spent for 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.**

**Line 4b** must be equal to or greater than **Line 4a.**

**Line 5**. Report the total amount of funds spent for administrative
cost allowance (ACA) and other Work-Colleges Program allowable expenses
for the 2007-2008 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 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 5** equals the sum of **Line 5a** and **Line 5b.**

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.

5a. Report the total Federal funds spent for ACA and other Work-Colleges
Program allowable expenses for the 2007-2008 Award Year.

5b. Report the total non-Federal funds spent by the institution as a
dollar-for-dollar match for the Federal funds spent in **Line 5a**.

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

**Line 6**. Report the total Federal funds spent for the Work-Colleges
Program for the 2007-2008 Award Year.

**Line 6** equals the sum of **Line 3a** plus **Line 4a** plus **Line
5a.**

**Line 7**. Report 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 2007-2008 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 7** must be equal to or greater than **Line 6**. **Line 7**
equals the sum of **Line 3b** plus **Line 4b** plus **Line 5b**.

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 8.** Report the expended amount of your Work-Colleges separate
authorization for the 2007-2008 Award Year. **Line 8** equals the sum of
**Lines 2e**, **2f, 2g**, and 6 minus the sum of **Lines 2a, 2b, 2c**,
and **2d**.

The amount in **Line 8** must agree with your drawdowns reported in the
GAPS.

**Line 9**. Report the unexpended amount of your Work-Colleges separate
authorization for the 2007-2008 Award Year. **Line 9** equals **Line 1**
minus **Line 8.**

**Line 9** must be zero or greater.