presenter: karen wiesman, ed.d., c.p.a. · write a narrative to support the story the data present...
TRANSCRIPT
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Presenter: Karen Wiesman, Ed.D., C.P.A.
Needs Assessment Planning—District and Campus Improvement a g st ct a d Ca pus p o e e t
Plans Grant Application◦ Develop Program Activities◦ Budget◦ ExpenditureR ti d E l ti Reporting and Evaluation
Revisiting Needs Assessment based upon evaluation and report
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Needs Assessment◦ 1. Identify a research problem ◦ 2. Reviewing the literature
District/Campus Improvement Plan◦ 3. Specifying a purpose for the research
Grant Application and Action Plans◦ 4. Collecting data
5 Analyzing and interpreting the data◦ 5. Analyzing and interpreting the data Reporting/Evaluation◦ 6. Reporting and evaluating the research
Needs Assessment◦ What will be measured and reported
D t i h ill b ibl f i i◦ Determine who will be responsible for organizing, developing, and updating the profile
◦ Develop a management system for collecting and organizing the data in the profile
◦ Be selective about the type and amount of data to collect◦ Take a baseline assessment of the data available in each
area of focus◦ Determine any additional information that is needed andDetermine any additional information that is needed and
procedures for collecting it.◦ Write a narrative to support the story the data present
using charts, graphs, and tables
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Needs to be available for review by Federal Auditors
◦ Question: When requested, what is the timeline to produce the comprehensive needs assessment? A. One day?
B O k? B. One week? C. One month? D. Or a mutually agreed upon review date?
And the answer is……….
One day---24 hours!!!
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District Improvement Planst ct p o e e t a◦ Specifies District Goals, Initiatives, Strategies◦ Based upon student data and input from campuses
Campus Improvement Plan◦ Developed by SBDM to support District Plan
Must align with District while supporting campus◦ Must align with District while supporting campus needs/assessments
Grant Application◦ Submitted to TEA
Budget◦ Derived from Grant Application
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Expenditure
◦ Meet Test of Reasonable and Allowable Costs
Grant Amendments, as needed
◦ Align Program with data collected during the process
Expenditure Reporting
◦ Interim
◦ Final
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Evaluation
◦ Formative Benchmarks, for example
◦ Summative AEIS Report, for example(—not an all inclusive list)
•Based on Needs Assessment
•Allocation of resources/funds
•Site Based Decision Making•District
Campus resources/funds•Campus
Needs Assessment DIP/CIP
GrantReport/Evaluation
•Application•Budget•Expenditures
•Formative•Summative
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Staff Directory Responsibilities of the Grant Management espo s b t es o t e G a t a age e t
Department Organization Chart Grant Management Job Descriptions Department Responsibilities Supplement v. Supplant Procedurespp pp Time and Effort Requirements Fiscal Year Grants
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Grant Accounting Procedures: CFR 80.20 Grant Purchasing: CFR 80.36G a t u c as g C 80 36 Grant Travel Use of Federal equipment: CFR 80.32 Reclassification of costs to federal awards Grant matching: CFR 80.24 Disposition of Federal property: Disposition of Federal property: Record retention policy and procedures: CFR
80.42
Annual Ethics Training Allowable Costs: CFR 80.22o ab e Costs C 80 Availability of Funds: CFR 80.23 Program Income: CFR 80.25 Changes—Budget Amendments, Prior
approvals for certain costs, Programmatic changes, etc.: CFR 80.30
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Requirements may differ between grants
Requirements may differ between state and federal requirements
Requirements may differ between districts dependent upon local purchasing policies, accounting procedures, etc.
Child Nutrition—It’s not just a “Food Service” Budget anymore—it’s integrated into several g y ggrant funding sources
Eligibility—Students are eligible for more than just free or reduced meals◦ Drives ESEA funding for many Title programs
D i S C F di◦ Drives State Compensatory Funding◦ Drives E-Rate Eligibility
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Requires meal planning, nutritional analysis, accountabilityy
Federal Revenues include School Lunch and Breakfast Program in addition to commodities
Allowable costs—may provide meals to staff funded by School Nutrition Program
Strict guidelines for adult meals—caution required for reimbursing the Federal Fund for meals provided to non-qualifying adults
Title I—again the funding is dependent upon the identification of students from the School Nutrition Program
Not only supplement v. supplant, but must show Maintenance of Effort (MOE)
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Also requires Maintenance of Effort calculation
Medicaid reimbursement, grant funding—need to be cautious of “double-dipping”
Carl Perkins GEAR UpG Up ARRA Other Title Funds—Title IID, Part A; ESEA Title
X, etc.
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General Rule: If activity pertains to classroom instruction, then it might be allowable—BUT, g
◦ 1. Has to address improvement in student performance
◦ 2. Benefit students
◦ 3. Linked to statutory purpose
Does the activity meet the intent and objectives of the enabling legislation?◦ Intent and purpose?◦ Intended Program Beneficiaries
Does the program, activity or strategy address a need previously identified in the campus needs assessment?
Is the cost allowable as per the OMB Circular 8 l ?A-87 cost principles?
◦ Costs must be allocable to a particular grant award in accordance with the relative benefits received.
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Costs must be reasonable and necessary to operations of the programp p g
Is the expense supporting an activity/cost approved in the application?◦ Number of approved positions◦ Professional and contracted services◦ Capital Outlay◦ Budget amendments◦ Budget amendments
Did you encumber, obligate and expend funds between the beginning and ending date g g glisted in the Notice of Grant Award (NOGA)?
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Award Banquets Equipment and supplies used to “supplant” qu p e t a d supp es used to supp a t
regular education programs Field Trips to recreational parks and having
no clear instructional purpose Personnel costs for time expended on
unrelated work Promotion of school events Staff luncheons Student social events
What is it?◦ Do we have to?
Whyyyy?????
Federal law requires all employees paid with federal funds document the time and effort spent within the program.
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Employees that are funded 100% are required to certify at least semi annuallyy y
Employees that are split funded, must support their funding with monthly/semi-monthly personnel activity reports
Time and effort not reviewed and signed by appropriate staff—an email doesn’t cut it!pp p
Entire day’s schedule not reported—only federal time reported
Lack of appropriate time and effort records for employees that also have supplemental contracts/stipends, extra hours, etc.
Reporting time according to ratios budgeted without regards to how the individual actually worked
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A special education aide is charged 100% to IDEA B. Her schedule follows a special peducation teacher’s schedule—except that during the teacher’s conference period, the aide reports to the principal’s office to assist the secretary with attendance reporting.
H h ld h id ’ l b h d? How should the aide’s salary be charged?
A School Nutrition employee works every week from 7:00 a.m. to 1:00 p.m. in the pcafeteria program. The last two hours of the day, she is scheduled to assist the Cafeteria Manager. However, she also has her CDL and is a bus driver substitute. She turns in her time sheet with 100% of every month charged to the Food Nutrition program How shouldto the Food Nutrition program. How should her salary be charged?
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An instructional aide is hired to assist with the Title I program for additional support to h R di T h Thi i id ifi dthe Reading Teacher. This is identified as a
programmatic activity and the position was identified in the campus improvement plan. As the federal programs director, you have called the campus several times to discuss the campus allocation, and each time, the instructional aide answers the phone for theinstructional aide answers the phone for the campus.
How should the aide be funded?
As the principal of ABC Elementary School, you have the following funds allocated to your camp s General Title I State Compensatorcampus: General, Title I, State Compensatory, Special Ed, and Title I, School Improvement. In order to balance the budget, the Business Manager has funded several positions from federal funds, leaving very little funds for additional resources. What is your role as a Grants Manager? How do you address a federal g yauditor when asked how these positions are tied to the assessment, DIP/CIP, and the grant objectives?
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◦ Question: When requested, what is the timeline to produce documents for a federal paudit? A. One day? B. One week? C. One month? D. Or a mutually agreed upon review date?
And the answer is……….
One week---!!!
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Where do you start?
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•Based on Needs Assessment
•Allocation of resources/funds
•Site Based Decision Making•District
Campus resources/funds•Campus
Needs Assessment DIP/CIP
GrantReport/Evaluation
•Application•Budget•Expenditures
•Formative•Summative
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Comprehensive Needs Assessment—Joel Trudeau and Andi Kuyatty
NCLB website: http://www.nclb.esc2.net/
DIP/CIP Assistance—Rita Hall◦ [email protected]
Campus Snapshot—Dr. Sonia Perez◦ [email protected]
Grants Internal Control Analysis and Grant M t M l D K WiManagement Manual—Dr. Karen Wiesman◦ [email protected]
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◦ Child Nutrition Programs—Art Provencio [email protected]
◦ Special Education Needs—Gracie Pizzini◦ [email protected]
◦ Federal Bilingual—Velma Salazar [email protected]
◦ Title Programs—Joel Trudeau and Andi Kuyatt◦ [email protected]◦ [email protected]
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Karen Wiesman, Ed.D., C.P.A.a e es a , d , CAssociate Director for Operational SupportEducation Service Center, Region 2209 North Water StreetCorpus Christi, Texas 78401