Work Colleges Expenditure Report

OMB No: 1845-0152

Expires: 04/30/2024

Instructions for the 2022–23 Work Colleges Program Expenditure Report

Submission Deadline

You must submit a completed “2022–23 Work Colleges Program Expenditure Report” to the U.S. Department of Education (the Department) by the September 29, 2023 deadline.

Review Requirements

It is important that you read the instructions for the “2022–23 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 Common Origination and Disbursement (COD) Web Site at https://cod.ed.gov. From the ‘School’ tab, select ‘Campus-Based’ from the left navigation menu, then select ‘Forms and Waivers’ from the menu on the Campus-Based homepage.

Sign the Report

The CEO must provide an original signature on the printed report that must be mailed or hand delivered. Upon completing the report, click the link to ‘Download Form/Signature Page’ from the ‘Forms and Waivers’ page to obtain the hard copy of the completed report/signature page. The printed and signed report must be mailed to the following address:

U.S. Department of Education

P.O. Box 1130

Fairfax, VA 22038

For overnight delivery, mail to:

U.S. Department of Education

4050 Legato Road, #1100

Fairfax, VA 22033

2022–23 Work Colleges Program Expenditure Report

Line 1. Report the amount of your original 2022–23 Work Colleges authorization minus any of those funds that you returned to the Department prior to September 29, 2023.

Do not include your separate Federal Work-Study (FWS) authorization amount.

Line 2. This is a calculated field that reports the total federal funds available for allowable expenditures under the Work Colleges Program for the 2022–23 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 FWS federal funds transferred to and spent in the Work Colleges Program for allowable costs for the 2022–23 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 2023–24 Work Colleges allocation that was carried back and spent in the 2022–23 Award Year. The maximum amount you could have carried back and spent is 10 percent of the 2023–24 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 2023–24 Work Colleges allocation that was carried back and spent for payments to student wages earned on or after May 1, 2023 but prior to July 1, 2023.

2d. Report any amount of your 2021–22 Work Colleges allocation that was carried forward and spent in the 2022–23 Award Year. The maximum amount you could have carried forward and spent is 10 percent of your 2021–22 Work Colleges allocation.

2e. Report any amount of your 2022–23 Work Colleges allocation that was carried forward to be spent in the 2023–24 Award Year. The maximum amount you could have carried forward to be spent is 10 percent of your 2022–23 Work Colleges allocation.

2f. Report any amount of your 2022–23 Work Colleges allocation that was carried back and spent in the 2021–22 Award Year. The maximum amount you could have carried back and spent is 10 percent of your 2022–23 Work Colleges allocation.

2g. If you report in Line 2f the maximum 10 percent carry back amount, report here any additional amount of your 2022–23 Work Colleges allocation that was carried back and spent for payments to student wages earned on or after May 1, 2022 but prior to July 1, 2022.

Line 3. This is a calculated field that reports the total amount of federal funds spent for earned compensation under the Work Colleges Program for the 2022–23 Award Year.

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

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

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.

3c. Report the total amount of federal funds spent for non-Community Service earned compensation under the Work Colleges Program.

3d. 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 3c.

3b must be equal to or greater than Line 3a and Line 3d must be equal to or greater than Line 3c.

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 funds (federal and non-

federal shares) spent for earned compensation under the Work Colleges Program for the

2022–23 Award Year.

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

4a. This is a calculated field that reports the total amount of Work Colleges funds spent for Community Service earned compensation.

Line 4a equals the sum of Line 3a and Line 3b.

4b. This is a calculated field that reports the total amount of Work Colleges funds spent for non-Community Service earned compensation.

Line 4b equals the sum of Line 3c and Line 3d.

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 2022–23 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. 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 2022–23 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

2022–23 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 FWS 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 2022–23 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 2022–23 Award Year.

Line 7 equals the sum of Line 3 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

2022–23 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 3b, 3d, 5b and 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 2022–23 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 2022–23 Award Year.

Line 10 equals Line 1 minus Line 9.

Line 10 must be zero or greater.

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