Review and Impact of Review and Impact of Upcoming Upcoming Audit Of State Audit Of State Compensatory Education Compensatory Education

RecordsRecords

A Briefing from TASBO and A Briefing from TASBO and LISD Finance DepartmentLISD Finance Department

Introduction and Introduction and ResourcesResources

Texas Education Code, Texas Education Code, Sections Sections PlanningPlanning 11.251-11.253, 11.251-11.253, At At RiskRisk 29.081 and 29.081 and Funding Funding 42.15242.152

State Board of Education State Board of Education rule 19, TAC, Section rule 19, TAC, Section 109.25109.25

Module 9Module 9, Financial , Financial Accountability System Accountability System Resource GuideResource Guide

TASBO presentation at TASBO presentation at Region One by Charles G. Region One by Charles G. Yaple –Null-Laison, P.C.Yaple –Null-Laison, P.C.

SCE Program Changes (SB 702)SCE Program Changes (SB 702)LISDLISD Must Reassess Must Reassess

• Campus and district Campus and district improvement plans;improvement plans;

• Procedures for identifying Procedures for identifying students who are at risk of students who are at risk of dropping out - Eligibility,dropping out - Eligibility,

SCE Program Changes (SB 702)SCE Program Changes (SB 702)LISD LISD Must Reassess:Must Reassess:

• Evaluation processes used to Evaluation processes used to evaluate the SCE Program,evaluate the SCE Program,

• How students are reported in How students are reported in PEIMS, andPEIMS, and

• How funds are used and How funds are used and reported.reported.

What is Affected? The District and Campus What is Affected? The District and Campus Improvement Plans (DIP-Strategic Plan/CIPs) – Improvement Plans (DIP-Strategic Plan/CIPs) – TEC Section 11.251TEC Section 11.251

• This is a NEW area of This is a NEW area of compliance for auditors and or compliance for auditors and or school business officialsschool business officials

• DIPs and CIPs MUST be DIPs and CIPs MUST be developed, reviewed, and revised developed, reviewed, and revised annuallyannually

What is the Auditor going to What is the Auditor going to Check for? Does we have the Check for? Does we have the following? – TEC Section 11.252following? – TEC Section 11.252

• A. Comprehensive student needs A. Comprehensive student needs assessmentassessment

• B. Measurable district performance B. Measurable district performance objectivesobjectives

• C. Strategies for improvement of C. Strategies for improvement of student performancestudent performance

Strategies for improvement Strategies for improvement of student performanceof student performance

a)a) Instructional methodsInstructional methodsb)b) Special program needsSpecial program needsc)c) Drop out reductionDrop out reductiond)d) Technology integration – Technology integration –

instructional and administrativeinstructional and administrativee)e) Discipline managementDiscipline managementf)f) Staff developmentStaff developmentg)g) Career educationCareer educationh)h) Accelerated educationAccelerated education

Auditor will Check-> DIP Auditor will Check-> DIP Required ElementsRequired Elements

• Strategies to provide information Strategies to provide information concerning higher educationconcerning higher education

• Resources needs for Resources needs for implementation of identified implementation of identified strategiesstrategies

• Staff responsibilities for Staff responsibilities for accomplishing strategiesaccomplishing strategies

• Monitoring and timelines for strategy Monitoring and timelines for strategy implementationimplementation

Auditor will check ->DIP Auditor will check ->DIP RequirementsRequirements

• Evaluation of strategies in relation to Evaluation of strategies in relation to student performance improvementstudent performance improvement

• Two year evaluation requirement Two year evaluation requirement regarding DIP/CIP process and regarding DIP/CIP process and positive impact on student positive impact on student performanceperformance

• Annual district public meeting Annual district public meeting required – district performancerequired – district performance

• Superintendent to regularly consult Superintendent to regularly consult the district-level committeethe district-level committee

Audit Will check ->CIP Audit Will check ->CIP Required Elements – TEC Required Elements – TEC Section 11.253Section 11.253

• Relate to DIPRelate to DIP• Annual review and revisionsAnnual review and revisions• AEIS – assess each studentAEIS – assess each student• Set objectives based on AEIS – Set objectives based on AEIS –

all students -CPOsall students -CPOs• Identify how the campus goals Identify how the campus goals

will be met for each studentwill be met for each student

Auditor will Check -> CIP Auditor will Check -> CIP Required ElementsRequired Elements

• Determine resources needed to Determine resources needed to implement CIP – Budgetsimplement CIP – Budgets

• Identify staff needed to Identify staff needed to implement CIPimplement CIP

• Set timelines for reaching the Set timelines for reaching the CIP goalsCIP goals

• Measure plan progress to Measure plan progress to ensure academic improvementensure academic improvement

Audit will Check -> CIP Required Audit will Check -> CIP Required ElementsElements

• Committee (campus level) must Committee (campus level) must be involved in planningbe involved in planning, , budgetingbudgeting, curriculum, staffing , curriculum, staffing patterns, staff development, and patterns, staff development, and school organization and must school organization and must approve areas related to approve areas related to campus staff development campus staff development needsneeds

Auditor will Check-> CIP Auditor will Check-> CIP Required ElementsRequired Elements

• Address campus violence Address campus violence prevention and interventionprevention and intervention

• Encourage campus parental Encourage campus parental involvementinvolvement

• Annual campus public meeting Annual campus public meeting required – campus performancerequired – campus performance

• Principal to regularly consult the Principal to regularly consult the campus-level committeecampus-level committee

What IS Compensatory, Intensive, and What IS Compensatory, Intensive, and Accelerated Instruction - TEC Accelerated Instruction - TEC Section 29.081Section 29.081

• Services that enable poor performing Services that enable poor performing students to be performing at grade students to be performing at grade level at the conclusion of the next level at the conclusion of the next regular school termregular school term

Auditor will check if LISD Auditor will check if LISD provided under->TEC Section provided under->TEC Section 29.08129.081

• Accelerated instruction required Accelerated instruction required for students not performing for students not performing satisfactorily on secondary exit satisfactorily on secondary exit level assessment level assessment (TAAS/TAKS) or for students at (TAAS/TAKS) or for students at risk of drop out.risk of drop out.

Auditor will check if LISD under-Auditor will check if LISD under->TEC Section 29.081>TEC Section 29.081

• LISD measured the LISD measured the effectiveness of accelerated effectiveness of accelerated instruction program:instruction program:

• TO Reduce disparity in performance TO Reduce disparity in performance on assessment instrumentson assessment instruments

• TO Reduce drop outs among TO Reduce drop outs among students at riskstudents at risk

What Defines At RISK-> TEC What Defines At RISK-> TEC Section 29.081 (Auditor will Section 29.081 (Auditor will check student codings…..)check student codings…..)

Students at risk of dropping out Students at risk of dropping out defined - students under 21 defined - students under 21 years of age years of age Who:Who:

TEC Section 29.081TEC Section 29.081

a)a) Did not advance a grade levelDid not advance a grade level

b)b) For grades 7-12, did not maintain For grades 7-12, did not maintain an average equivalent to 70 - two an average equivalent to 70 - two or more subjectsor more subjects

c)c) Did not perform satisfactorily on an Did not perform satisfactorily on an assessment instrument under assessment instrument under subchapter B, chapter 39subchapter B, chapter 39

TEC Section 29.081TEC Section 29.081

d)d) For grades PK to 3, did not For grades PK to 3, did not perform satisfactorily on a perform satisfactorily on a readiness test or assessment readiness test or assessment instrument administered instrument administered during the current school yearduring the current school year

e)e) Is pregnant or is a parentIs pregnant or is a parent

f)f) Has been placed in AEPHas been placed in AEP

TEC Section 29.081TEC Section 29.081

g)g) Has been expelledHas been expelled

h)h) Is currently in the criminal justice Is currently in the criminal justice systemsystem

i)i) Was previously reported through Was previously reported through PEIMS as a drop outPEIMS as a drop out

TEC Section 29.081TEC Section 29.081

j)j) Is a limited English proficiency Is a limited English proficiency studentstudent

k)k) Is in the custody or care of the Is in the custody or care of the department of protective and department of protective and regulatory servicesregulatory services

l)l) Is homelessIs homeless

m)m) Resided or resides a residential Resided or resides a residential placement facility in the districtplacement facility in the district

Educationally Disadvantaged Educationally Disadvantaged Student Allotment TEC Section Student Allotment TEC Section 42.15242.152

• For the allotment:For the allotment:a)a) Free and reduced lunch is used to Free and reduced lunch is used to

determine allotment funding.determine allotment funding.b)b) The average of the best six months' The average of the best six months'

enrollment in the national school lunch enrollment in the national school lunch program of free or reduced-price lunches program of free or reduced-price lunches for the preceding school year.for the preceding school year.

c)c) By commissioner rule, if no campus in By commissioner rule, if no campus in the district participated in the NSLP the district participated in the NSLP during the preceding school year.during the preceding school year.

TEC Section 42.152TEC Section 42.152

Funding is for Funding is for supplemental supplemental programs onlyprograms only – for the – for the purpose of:purpose of:

• Reducing disparity in performance Reducing disparity in performance on assessment instrumentson assessment instruments

• Reducing drop outs among students Reducing drop outs among students at riskat risk

TEC Section 42.152TEC Section 42.152

Supplemental Funds may Supplemental Funds may onlyonly be used for: be used for:

• Cost of providing a compensatory, Cost of providing a compensatory, intensive, or accelerated instruction intensive, or accelerated instruction program under section 29.081.program under section 29.081.

• An alternative education program An alternative education program established under section 37.008.established under section 37.008.

• To support a program eligible under To support a program eligible under title I at a campus at which at least title I at a campus at which at least 50 percent of the students are 50 percent of the students are educationally disadvantaged.educationally disadvantaged.

TEC Section 42.152TEC Section 42.152

Supplemental costs only:Supplemental costs only:• Costs for program and student evaluation.Costs for program and student evaluation.• Costs for instructional materials and Costs for instructional materials and

equipment and other supplies.equipment and other supplies.• Costs supplemental staff expenses.Costs supplemental staff expenses.• Salary costs for teachers of at-risk Salary costs for teachers of at-risk

students.students.• Costs for smaller class size.Costs for smaller class size.• Costs for individualized instruction.Costs for individualized instruction.

TEC Section 42.152TEC Section 42.152

No more than 18 percent of No more than 18 percent of allotted SCE funds may be used allotted SCE funds may be used to fund disciplinary alternative to fund disciplinary alternative education programs established education programs established under section 37.008. (Lara under section 37.008. (Lara Academy)– Academy)–

TEC Section 42.152TEC Section 42.152

The district must evaluate The district must evaluate effectiveness of accelerated effectiveness of accelerated instruction and support programs instruction and support programs under Section 29.081 for students at under Section 29.081 for students at risk of dropping out of school.risk of dropping out of school.

State Board of Education Rule State Board of Education Rule 19, TAC, Section 109.25 19, TAC, Section 109.25 identified the identified the PEIMS PEIMS RequirementsRequirements

• Districts must use FASRG guidelines Districts must use FASRG guidelines in accounting for funds and report in accounting for funds and report through PEIMS accordinglythrough PEIMS accordingly

• Inclusion of supplemental costs in Inclusion of supplemental costs in district and/or campus improvement district and/or campus improvement plans – including supporting plans – including supporting documentationdocumentation

PEIMS RequirementsPEIMS Requirements

• Districts must maintain sufficient Districts must maintain sufficient documentation supporting the documentation supporting the appropriate identification of students appropriate identification of students in at-risk situations, under criteria in at-risk situations, under criteria established in Texas Education established in Texas Education Code (TEC), §29.081 ComplianceCode (TEC), §29.081 Compliance

PEIMS RequirementsPEIMS Requirements

• TEA risk assessment to perform on TEA risk assessment to perform on site visits to districtssite visits to districts

• TEA report and district TEA report and district response/corrective action plan response/corrective action plan proceduresprocedures

• TEA may impose financial penaltiesTEA may impose financial penalties• TEA may visit on site to verify TEA may visit on site to verify

corrective action plan corrective action plan implementationimplementation

Module 9Module 9Financial Accountability System Financial Accountability System

Resource GuideResource Guide

This includes the Compensatory This includes the Compensatory Education Guidelines, Financial Education Guidelines, Financial Accounting Treatments, and an Accounting Treatments, and an Auditing and Reporting SystemAuditing and Reporting System

Role of the Independent Auditor in Role of the Independent Auditor in Testing for Compliance With Testing for Compliance With Budgeting, Accounting, Operational Budgeting, Accounting, Operational and Reporting Standards Related to and Reporting Standards Related to State Compensatory EducationState Compensatory Education

9.3.69.3.6 Required Special Report on Applying Required Special Report on Applying Agreed-upon Procedures for State Agreed-upon Procedures for State Compensatory EducationCompensatory Education

Independent Accountants’ Report on Independent Accountants’ Report on Applying Agreed Upon ProceduresApplying Agreed Upon ProceduresTo be presented to the Board in To be presented to the Board in DECEMBER 2002DECEMBER 2002

Areas to be checked by auditorAreas to be checked by auditor Budgetary ProcessBudgetary Process State Compensatory Education AllotmentState Compensatory Education Allotment Allowable ExpendituresAllowable Expenditures District/campus Improvement PlansDistrict/campus Improvement Plans Participation by Eligible StudentsParticipation by Eligible Students ReportingReporting Required Exhibit Required Exhibit

LISD has implemented the LISD has implemented the following:following:

Adhered to compliance itemsAdhered to compliance items Conducted an annual review of Conducted an annual review of

DIP and CIPDIP and CIP Identified a task force to make Identified a task force to make

sure that LISD continues to be sure that LISD continues to be in compliancein compliance

Auditor will review our work in Auditor will review our work in November- and Report in November- and Report in DecemberDecember

Task ForceTask Force

Dr. Romeo Romero, State Comp. CoordinatorDr. Romeo Romero, State Comp. Coordinator Ramiro Ramirez, At Risk CoordinatorRamiro Ramirez, At Risk Coordinator Dr. Cecilia Moreno, Admin Assistant -WellnessDr. Cecilia Moreno, Admin Assistant -Wellness Sylvia Bruni, Admin Assistant –Problem SolvingSylvia Bruni, Admin Assistant –Problem Solving Veronica Martinez, Admin Assistant –Comm. Veronica Martinez, Admin Assistant –Comm. Rosa Maria Torres, Financial Management DirectorRosa Maria Torres, Financial Management Director Alvaro Perez, Risk Management CoordinatorAlvaro Perez, Risk Management Coordinator Roy Lanier, IT Director and PEIMS CoordinatorRoy Lanier, IT Director and PEIMS Coordinator Dr. Neida Estringel , Human ResourcesDr. Neida Estringel , Human Resources Jesus Amezcua, CFOJesus Amezcua, CFO

We still need to…….We still need to…….

Amend the contract with the Amend the contract with the auditor in Novemberauditor in November

Provide schedules and Provide schedules and information to auditor during information to auditor during auditaudit

Receive results of audit prior to Receive results of audit prior to DecemberDecember