state and federal programs grants manual
TRANSCRIPT
The right choice forENDLESS OPPORTUNITIES.
#TeamSISDLeading • Inspiring • InnovatingSocorro Independent School District
GRANTS MANUAL2019-2020
State and Federal Programs
2
SOCORRO INDEPENDENT SCHOOL DISTRICT
2019-2020 STATE AND FEDERAL PROGRAMS GRANTS MANUAL
‘TOMORROW’S LEADERS LEARNING TODAY’
Superintendent of Schools
Jose Espinoza, Ed. D.
937-0013
Assistant Superintendent of Elementary Education
Alisa Zapata
937-0305
Assistant Superintendent of Middle Schools/K-8 Schools
Cynthia Retana
937-0307
Assistant Superintendent of Secondary Education
Carmen Crosse
937-0300
Assistant Superintendent of Administrative Services
Marivel Macias
937-0319
Chief Academic Officer
Lucia Borrego
937-0331
Chief Financial Officer
Tony Reza
937-0100
Chief Human Resources Officer
Rodolfo Campoya
937-0201
Chief Operations Officer
Thomas Eyeington
937-0381
Chief Communications Officer
Daniel Escobar
937-0282
Chief Technology Officer
Hector Reyna
937-0088
3
SOCORRO INDEPENDENT SCHOOL DISTRICT
2019-2020 STATE AND FEDERAL PROGRAMS GRANTS MANUAL
‘TOMORROW’S LEADERS LEARNING TODAY’
Director of Bilingual/ESL Education
Veronica Reyes
937-1620
Director of Career and Technology
George Thomas
937-0303
Director of Special Education
Richard Ortega
937-4305
Director of Purchasing
Samuel Garcia
937-0160
Director of Business Services
Rene Vargas
937-0103
Director of Budgeting
Susan Olson
937-0111
Director of Child Nutrition Services
Shelley Chenausky
937-0467
School Improvement Officer
Jessica Macias
937-0277
4
SOCORRO INDEPENDENT SCHOOL DISTRICT
DEPARTMENT OF STATE AND FEDERAL PROGRAMS
Director of State and Federal Programs
Dr. Adam Starke
937-1601
Administrative Specialist I
Jessica Rodriguez
937-1600
Administrative Specialist I (Textbooks)
Adriana Solis
937-0326
Assistant Director of State and Federal Programs
Fernando Vasquez
937-1609
Title I Specialist
Lorena Cartagena
937-1616
Title I Specialist
Oscar Leza
937-1603
Title I Specialist
Carol Montoya
937-1605
State Compensatory Education Specialist
Aneth Segovia
937-0360
NGS/Migrant Recruiter
Corina Bollain Y Goytia
937-1613
State/Federal Programs Accountant (Title I-A)
Jose L. Flores
937-1607
State/Federal Programs Accountant (T1-C,2A,3A,4A,TEHCY,SI)
Diana Lauturner
937-1611
State/Federal Programs Accountant (SCE)
Jesus Armas
937-0012
5
Table of Contents
General Information Page 7
General Ledger Maintenance Pages 8 - 9
End of Month Process and Fiscal Year Process Pages 9 - 10
Division of Duties and Retention of Records Page 11
Data System Information Pages 11 - 12
State and Federal Grant/Program Management Pages 12 - 15
State and Federal Grants/Programs Pages 15 - 22
Grant/Program Application Process Pages 22 - 23
General Provisions and Assurances Pages 23 - 24
Budgeting Grant/Program Funds Pages 24 - 25
Standards for Financial and Program Management Pages 25 - 28
Purchasing and Expenditure Standards of Grant Funds Pages 28 - 32
Property Standards Pages 33 - 37
Cost Principles Pages 37 - 38
Compensation & Benefits – Employee (Payroll Expenditures) Pages 38 - 40
Selection of Grant/Program‐Funded Staff Pages 40 - 44
Non‐Payroll Expenditures Page 44
Contracts and Professional Services with Grant/Program Funds Pages 45 - 46
Travel Expenditures with Grant/Program Funds
(Students & Staff Members) Pages 46 - 47
Preparing Expenditure Reports & Drawdown of Funds
Drawdown of Grant/Program Funds Pages 47 - 50
Grant/Program Compliance Areas Pages 50 - 54
Grant/Program Awards Page 55
Every Student Succeeds Act Page 56
Title I, Part A Schools: Schoolwide and Targeted Assistance Status Page 56
Federal Fund Cycle Page 57
Guidelines for the Use of Title I Grant Funds Page 58
Title I, Part A Program Pages 59 - 62
Title I, Part A Parent and Family Engagement Pages 62 - 65
6
Texas Education for Homeless Children and Youth (TEHCY) Pages 66 - 67
Private Non-Profit Schools Pages 67 - 68
Title I, Part C-Migrant Pages 69 - 75
Title II, Part A Program Pages 76 - 79
Title III, Part A Program Page 80
Title IV, Part A Program Pages 81 - 82
District and Campus Level Budgeting Process Pages 83 - 96
Federal Grants Approval Workflows Pages 97 - 99
TEA Justification of Specific Expenditure Forms (Travel) Pages 100 - 104
Fixed Assets Pages 105 - 108
District Monitoring Pages 109 - 110
Personnel Pages 111 - 113
Program Evaluation Pages 113 - 116
7
GENERAL INFORMATION
The District has established fiscal procedures that apply to all financial transactions regardless of the funding
source. Procedures that relate directly and/or indirectly to federal and state grant compliance are
indicated with a (†). A separate section in this Business Operations Manual will include specific procedures
related to acquiring, expending, and managing grant funds.
DEPARTMENT OF FINANCIAL SERVICES MISSION The Department of Financial Services is committed to helping provide the finest educations to all students
through our support efforts. Financial Services consists of the Payroll, Purchasing, Budget, and Business
Services departments.
Goals
To provide training and guidance to all departments and campuses.
To assist all campuses and departments in following all the necessary state federal and local
regulations.
To serve the District in all aspects of education as needed.
The Business Division’s primary goal is to protect the assets of the District and to ensure that all
financial transactions are performed in accordance with generally accepted accounting practices.
FINANCIAL SERVICES DEPARTMENT STAFF The Financial Services Department staff shall perform multiple roles; however, adequate controls of
separation of duties shall be maintained at all times. The staff consists of:
Tony Reza, Chief Financial Officer
937-0100
Rene Vargas, Director of Business Services
937-0103
Susan Olson, Director of Budgeting
937-0111
Samuel Garcia, Director of Purchasing
937-0160
All Financial Services Department staff are expected to comply with the following:
The Code of Ethics and Standard Practices for Texas Educators (Board Policy DH Legal)
Socorro ISD Code of Conduct (Employee Handbook)
Socorro ISD Acceptable Use Guidelines
In addition, all Financial Services Department staff shall comply with School Board Policy CAA
Local relating to fraud.
Each staff member shall have an up-to-date job description on file in the Human Resources Department. In
addition, each staff member should receive and sign a job description and corresponding evaluation
8
instrument during the annual evaluation process. Changes to job descriptions should be made when
substantial changes occur in job duties or responsibilities.
General Ledger Maintenance (†)
General ledger entries shall be made on an ongoing basis as needed. End‐of‐the‐month and end‐of‐the‐year
entries shall be made on a timely basis. End‐of‐the‐year entries shall be made prior to the audit field work by
the District’s external audit firm.
The Director of Business Services shall be responsible for monitoring the general ledger maintenance on a
monthly basis. The general ledger shall be reviewed for accuracy in areas such as, but not limited to the
following:
Cash and investment balances equal the respective bank or investment monthly statements.
Aged purchase orders, receivables and payables.
Verify that fund accounts are in balances.
Verify that bank account reconciling items are posted to the general ledger.
Journal Entries (†) All general ledger entries shall be in balance (debits shall equal credits). Support for journal entries are
maintained in the Financial Services Department for documentation purposes. All journal entries shall be in
accordance to the system generated journal number from the District’s financial software system (Munis) for
tracking purposes. The automated numbering system shall be utilized by the District. Accountants shall be
authorized to create journal entries and the Director of Business Services shall be authorized to post journal
entries to the general ledger.
All payroll general journals shall be interfaced to the finance system by the payroll department. The Payroll
Supervisor shall verify that the pre‐post payroll general journals and the finance payroll general journals are in
balance and posted accurately to the general ledger. All payroll general journals must be posted to the finance
general ledger no later than the actual payroll date.
All changes to the general ledger should be posted within the same month as the changes occur, if possible, or
as soon as practicable thereafter. At times, prior to closing the month, additional reconciling journal entries
may be posted in accordance with the creation and approval guidelines.
Board of Trustees Reports and a summary of payroll information for the previous month are posted to the
Financial Transparency website. The financial reports and payroll summary shall not be approved by the Board
of Trustees.
All reports should be filed for audit purposes including, but not limited to, the following:
Cash General Journal
General Journal
Check Payments & Check Register
Detail General Ledger
Summary General Ledger
The Director of Business Services shall review a Summary General Ledger on a monthly basis to ensure the
accuracy of fund accounting.
9
Data Entry and Validation (†)
All data entry shall be from the appropriate source document(s). All data entry shall be validated (verified)
with the source documents. A system of checks and balances shall be in place to ensure that all postings to the
general ledger result in the desired outcome. For example, a cash receipt journal shall be validated to ensure
that the total amount deposited matches the posted cash receipt journal.
Ongoing and daily data entry validation greatly increases the accuracy of fund accounting and facilitates
reconciliation of the monthly bank statements with the general ledger.
Verification shall be made that bank account reconciling items are posted to the general ledger.
General Ledger Transaction (Minimum Data Required) (†) All general ledger financial transactions shall require the following minimum data:
Date of the general ledger transaction – the date of the transaction should be within the posting
month and within the posting fiscal year.
Account code(s) – the proper account code shall be used for all transactions.
Journal [transaction] number – the number assigned should be manually or automatically assigned
in a sequential order. A log of the journal numbers utilized each fiscal year should be available in a
manual or automated form. Automated, system‐generated general ledger entries shall be easily
distinguished from manual general ledger entries.
The credit and debit amounts– the total debits must match the total credits.
Reason for the general ledger transaction – the reason should be explained for the transaction such
as cash receipt number, adjustment to budget/expense, etc.
Supporting document – supporting documentation, if any, shall be attached to the journal entry form
for audit tracking purposes.
Name of the individual creating the Journal Voucher. All general ledger payroll transactions shall require the following minimum data:
Check date – the system‐generated general ledger transaction should reflect the check date as part of
the journal entry number.
Account code(s) – the account codes charged for all payroll disbursements, including liability
accounts, should exist in the general ledger prior to posting the system‐generated journal entries.
During the payroll process, the staff accountant will review the payroll interface to ensure that all
accounts exist in the general ledger and create appropriate accounts if necessary.
End of Month Process Within 60 days after the end of the month, all end‐of‐month reports should be printed and verified and the
end‐of‐month process completed. There are two (2) steps in completing the End‐of‐Month process as listed
below:
Reconciliation of all bank accounts
EOM Activities (Report Generation & Verification)
End of Fiscal Year Process
All changes to the general ledger should be posted within the same month as the changes occurred, if possible,
or as soon as practicable thereafter. Within 90 days after the fiscal year, all end‐of‐fiscal year reports should be
printed and verified for audit purposes.
10
All end‐of‐fiscal year adjustments should be posted to the general ledger prior to closing out the fiscal year.
Prior to the start of the audit field work, the following adjustments shall be posted to the general ledger:
Reconcile all cash and investment accounts – all cash and investment accounts shall match the
corresponding bank or investment general ledger balances as of June 30th, as reflected on the
respective monthly statement.
Reconcile all revenue accounts with amounts received and/or earned as of June 30th– All
measurable revenue should be posted to the general ledger. For example, all state aid earned as of the
most recent Summary of Finance report from the District and/or TEA shall be posted to the appropriate
state revenue accounts.
Reconcile all Grant/Program revenue and expenditures – the revenue and expenditures in every
Grant/Program (state and federal) should be equal. The excess revenue, if any, should be reclassified to
a payable to the Grant/Program agency, unless the excess revenue is an advance payment (deferred
revenue). If expenditures exceed revenues, the amount due from the Grant/Program agency should be
posted to the revenue account and accounts receivable accounts.
Reconcile the final amended budget – verify that all budget amendments (at the functional level)
have been posted to the general ledger. The sum of the original budget plus all budget amendments
during the fiscal year shall equal the final amended budget.
Reconcile and post all accounts receivables – all funds due from other sources, as of June 30th, shall
be posted to the general ledger. The receivables shall be measurable and expected to be received
within 60 days after the end of the fiscal year in accordance with the District’s accounting standards.
Reconcile and post all accounts payable – all payables due to others (vendors especially), as of June
30th, shall be posted to the general ledger. The amounts due for all goods and/or services received as
of June 30th are classified as accounts payable and paid during the next fiscal year. The District has
established an August 15th cut‐off for prior year accounts payable, unless the expense is material and
is known prior to the end of the audit field work (Note: The accounts payable account (2110) in the
prior fiscal year and the next fiscal year must be in balance).
Reconcile all accrued wages and benefits as of June 30th – All accrued wages and benefits shall be
posted to the general ledger, especially for all wages earned in June but scheduled to be paid in the
next fiscal year (after July 1st).
Reconcile all prepaid expenses as of June 30th – All prepaid expenses shall be posted to the general
ledger to object code 141X. A prepaid expense is typically one that represents a disbursement of funds
(payment) for goods or services that will be received or utilized in the next fiscal year. For example, a
maintenance agreement that has a term of January 1st through December 31st, would have an expense
for 6 months in the current fiscal and a prepaid expense of 6 months at the end of the fiscal year [Note:
The prepaid expenses should be cleared in the next fiscal year by posting the expense to the
appropriate expense account code(s)].
Reconcile the fixed assets ledger with all fixed asset additions, deletions, or changes – All assets
(as defined in the Socorro ISD Capital Assets Accounting and Financial Reporting Regulation)
acquired during the fiscal year shall be added to the fixed asset ledger (in Munis). All assets disposed
of (sold or lost) shall be removed from the fixed asset ledger. Changes, if any, to the location, value, or
category of assets shall be posted to the fixed asset ledger in Fund Code 901.
Reconcile the fund balance as of June 30th – All changes (reductions, additions, and/or deletions to
restricted, committed, assigned, etc.) of fund balance accounts shall be posted to the general ledger. All
budgetary fund balance accounts (object code 3700) shall be posted to the appropriate fund balance
account (object code 3600). [Note: Changes to the budgeted and committed fund balances should be
supported by minutes of Board of Trustees approval. The Board of Trustees Finance Committee, the
Superintendent of Schools, and the Chief Financial Officer are authorized by the Board of Trustees to
assign fund balances per School Board Policy CE(LOCAL)].
11
Division of Duties (†) At a minimum, the Financial Services Department staff shall operate under a division of duties, including but
not limited to, the following:
Endorsement of checks – The same staff member shall not prepare and endorse accounts payable or
payroll checks.
Bank reconciliations – The same staff member shall not prepare cash disbursements, cash deposits, or
other cash transactions and reconcile the District’s bank accounts.
Maintain non‐cash accounting records – The same staff member shall not prepare non‐cash general
ledger transactions and post the transactions to the general ledger.
Purchasing and Receiving functions – The same staff member shall not serve as the final approver of
a purchase order and verify receipt of the goods.
Contract Management – The same staff member shall not approve a contract for goods or services
and have sole approval authority to disburse the payment for the contracted goods or services.
Accounts Payable ‐ No staff member shall make changes to the vendor file.
Retention of Records (†) All financial records for the current fiscal year shall be retained for audit purposes in accordance with the
District’s Local Records Retention Schedule. Destruction of records, at the expiration of the records, shall also
be in accordance with the District’s Local Records Retention Schedule. [Note: The Destruction Schedule (list
of all records destroyed)] is a permanent document. Unless a record that has been destroyed is specifically
listed on a Destruction Schedule, it is presumed to still exist.
The District shall maintain Grant/Program‐related records in a combination of paper and/or electronic formats.
In accordance with federal regulations, the District shall maintain the Grant/Program‐related records in an open
and machine-readable format.
Each director within the Financial Services Department is responsible for the financial records housed in their
department. All questions related to the retention, destruction, and/or addition of new record series shall be
directed to the District’s Records Management Officer (RMO) and the Supervisor of Document
Development/Records.
Data System Security & Access to Records (†) Financial Services Department staff members handle and/or process a substantial amount of confidential
information. All staff is strictly prohibited from revealing confidential information to an unauthorized
individual. Unless required by federal, state, and local statute, the District is not required to permit public
access to their records. The District shall make all Grant/Program‐related records available for access to the
federal Grant/Program agency and/or pass‐through entity upon request.
All Financial Services Department staff members shall sign a Confidentiality Agreement on an annual basis.
Among the most critical information is documentation related to District employees’ Personally‐Identifiable
Information (PII) such as health, benefits, financial, family members, or other personal information. Violators
will be subject to discipline, termination of employment, and/or may be reported to the appropriate legal
authorities. Violations of some protected information, such as health or medical information, is also protected
by federal laws, such as HIPAA.
12
Unless notified otherwise by the federal Grant/Program agency, the District shall retain all financial and
program records related to the Grant/Program award in accordance with the federal Grant/Program. Upon
request from the federal Grant/Program agency, the District shall transfer the records to the requesting federal
agency.
The Financial Services Department staff members shall be authorized to access the District’s financial and/or
payroll system(s) for job‐related purposes only. Use of the systems for personal reasons or benefit will result in
disciplinary action, up to and including termination of employment.
Each staff member shall take appropriate steps to ensure that their respective computer system is managed in a
controlled environment to prevent unauthorized access. At no time (to include during lunch breaks) shall a
computer be logged on to a financial data system while unattended by the respective staff member. Any staff
member with access to the financial data system must lock their computer or log out of the financial data
system when they leave their desk.
Assignment of Access and Passwords (†) Access to data systems shall be based on the specific job duties and responsibilities of each staff member.
Except for very limited exceptions, staff members will not be given unilateral access to all modules in the
financial and payroll system. For example, a payroll staff member will not have access to the human resources
system unless the access is limited in scope and “read‐only.” These restrictions to unilateral access are
designed to prevent complete autonomy, which is a possible precursor to fraud.
Each staff member shall be responsible for securing their assigned (selected) password. At no time shall
passwords be shared with others or posted in visible locations within the staff member’s work space. Violators
of this restriction shall be subject to disciplinary action, including but not limited to termination of
employment.
Data system access to the authorized modules shall be determined by the Chief Financial Officer and the
Directors within the Financial Services Department. Each staff member shall have access to their respective
database(s) and tabs within a database based on their position. Security roles will be established and assigned
with the specific access to each module. In the event that a staff member gains access, due to human or
software error, that he/she is not entitled to, it is the responsibility and duty of the staff member to immediately
notify their respective supervisor or the Financial Services Systems Administrator regarding the ability to
access the restricted database or module(s).
Revoking Access (†) Access to data systems is subject to change and/or revocation when changes occur to a staff member’s
position, duties or responsibilities. Access to data systems is also subject to revocation when a staff member
violates the Acceptable Use Policy. Each staff member shall sign an Acceptable Use Policy Agreement each
fiscal year.
State and Federal Grant/Program Management (†)
The Office for Grants/Programs and Fiscal Compliance (GFC) at the Texas Education Agency is responsible
for managing all discretionary and formula Grant/Programs, ensuring the agency’s compliance with federal
Grant/Program requirements, and conducting audits and reviews of all local educational agencies (LEAs). The
department houses the following divisions:
13
Division of Grants/Programs Administration
Division of Federal Program Compliance
Division of Financial Compliance
Compliance with all federal and state Grant/Program requirements is essential to ensure that all Grant/Program
funds remain with the District. Failure to comply with Grant/Program requirements may result in denial of
reimbursement requests and/or requests from the Grant/Program agency to return a portion or (in some cases)
all Grant/Program funds.
Federal Regulations for Federal Grant/Program Awards All federal Grant/Program funds are subject to the compliance with Administrative (EDGAR) and
Programmatic (NSLP, IDEA, etc.) regulations for each federal Grant/Program award, referenced in Title 34,
Code of Federal Regulations (CFR), Parts 75‐79, 81‐86 and 97‐99. For awards made prior to 12/26/2014,
EDGAR Parts 74 and 80 still apply. For awards made on or after 12/26/2014, 2 CFR Part 200, which includes
the substance formerly in Parts 74 and 80, applies. For state‐administered federal Grant/Programs, TEA shall
notify the District on the Notice of Grant/Program Award (NOGA) of the applicable administrative regulations.
The State and Federal Grant/Programs Addendum contains guidance for pre‐December 26, 2014 federal
Grant/Program awards. The date of the award to the District (or pass‐through entity such as TEA) shall
determine the appropriate regulations.
When the District’s local policies and/or procedures conflict with the federal regulations, the District shall
comply with the more restrictive regulations and shall adhere to all aspects of federal and state Grant/Programs
management.
The Education Department General Administrative Regulations (EDGAR), as amended on December 26,
2014, includes six (6) subparts under 2 CFR Part 200 of EDGAR as noted below:
Subpart A – Acronyms and Definitions
Subpart B – General Provisions
Subpart C – Pre‐award Requirements
Subpart D – Post‐award Requirements
Subpart E – Cost Principles
Subpart F – Audit Requirements
Appendices – I through XI
The EDGAR in its entirety can be accessed at:
http://www2.ed.gov/policy/fund/reg/edgarReg/edgar.html.
To ensure consistency with the EDGAR, the District shall utilize the acronyms and definitions included in the
EDGAR for general terms related to the management of federal Grant/Program funds. The EDGAR
Acronyms and Definitions can be found in CFR 200.0 through 200.99.
At the District level, managing state and federal Grants/Programs shall be a collaborative process between the
Financial Services Department (Accounting, Budgeting, Purchasing, Payroll, etc.), the Human Resources
Department, and Grant/Program Management Departments (State and Federal Programs, Career and
Technology, Special Education, etc.). Each respective department shall be responsible for their duties and
responsibilities as they relate to the management of state and/or federal Grants/Programs. The duties of each
department are listed below in general terms. Additionally, specific duties and responsibilities may be listed
within an area of compliance within this Manual.
14
Financial Services Department
Assisting the Grant/Program Manager with budgeting Grant/Programs funds; preparing and posting
the initial budget and all amendments to the general ledger.
Assisting the Human Resources department with determining the payroll distribution code(s) for all
Grant/Program‐funded staff.
Preparing all Grant/Program‐related financial reports (monthly, quarterly and/or annually).
Preparing all financial records for the annual financial audit and single audit, as appropriate.
Ensuring compliance with the FASRG in coding all payroll and non‐payroll expenditures.
Adjusting the general ledger, as appropriate, after the Grant/Program Manager’s reconciliation of the
time and effort reports, as appropriate if adjustments are necessary.
Managing the day‐to‐day cash needs for Grant/Program expenditures and drawing down cash
reimbursements as appropriate.
Managing all purchasing and contractual commitments in compliance with the Grant/Program
periods and allowable cost principles.
Retaining all financial records for the required length of time (5 years) for audit purposes.
Managing all fixed assets and ensuring compliance with the inventory and disposition federal
guidelines.
Human Resources Department and the Position Control Accountant
Assisting the Grant/Program Manager with the recruitment and hiring of all Grant/Program‐funded
staff.
Ensuring that all Grant/Program‐funded staff meet job qualifications and possess the appropriate
certification as appropriate.
Ensuring that all Grant/Program‐funded staff have a job description with the Grant/Program‐related
duties and funding. All Grant/Program‐funded staff will sign a job description on an annual basis.
Maintaining audit‐ready Human Resources employee files for financial audit or single audit
purposes, as appropriate.
Developing and maintaining all salary schedules to ensure consistency between local and non‐local
pay rates (Including base salaries, stipends and extra‐duty rates of pay).
Assisting the Grant/Program Manager with determining the position title, Role ID and other salary
information for use in completing the Grant/Program application.
Retaining all personnel records for the required length of time (5 years) for audit purposes.
Maintaining copies of job descriptions for positions with financial and Grant/Programs management
responsibilities.
Grant/Program Management/State and Federal Programs Department
Working cooperatively with campus administrative staff to ensure that all Grant/Program activities
are collaboratively planned and appropriate to each campus.
Providing supporting documentation for budgeted Grant/Programs funds and submitting all
Grant/Program amendments to the Financial Services Department to facilitate budget amendments.
Assisting the Human Resources Department with determining the payroll distribution code(s) for all
Grant/Program‐funded staff.
Preparing and submitting, when appropriate, all Grant/Program‐related programmatic (evaluation)
reports (monthly, quarterly and/or annually).
Ensuring compliance with the FASRG in coding all payroll and non‐payroll expenditures.
15
Receiving and monitoring time and effort reports as appropriate and submitting adjustments, if any,
to the Financial Services Department.
Monitoring the spending thresholds throughout the Grant/Program period to ensure that the
Grant/Program activities are being conducted systematically throughout the Grant/Program period.
Reviewing and approving all purchasing and contractual commitments in compliance with the
Grant/Program periods and allowable cost principles.
Retaining all Grant/Program records for the required length of time (7 years) for audit purposes.
Providing information to the Human Resources Department regarding the number and type of
Grant/Program‐funded positions approved in the Grant/Program application by the Grant/Program
authority.
Verifying with the Human Resources Department that all Grant/Program‐funded staff meet job
qualifications and possess the appropriate certification as appropriate.
Verifying with the Human Resources Department that all Grant/Program‐funded staff have a job
description with the Grant/Program‐related duties and funding and that all Grant/Program‐funded
staff sign a job description on an annual basis.
Assisting the Human Resources Department with determining the position title, Role ID, and other
salary information for use in completing the Grant/Program application.
All departments shall provide staff training for their respective staff and other staff, as appropriate, regarding
the Grant/Program management duties and responsibilities for each staff member.
State and Federal Grants/Programs (†)
State Programs – Allotments State program allotments are estimated and paid to school districts through a Summary of Finances template created by the Texas Education Agency. The actual state allotments are calculated as noted below in each respective section. A settle‐up process occurs at the end of each fiscal year – funds owed to a District are paid by TEA and funds owed by a District are paid to TEA (or TEA reduces the following fiscal year funds by the amount owed to the state).
A percentage of each state allotment must be spent on “direct” expenditures for the given special program. The
current percentages required for direct expenditure and program intent codes (PIC) are noted below by
program:
Special Education 52% PIC 23
Career & Technical Education 58% PIC 22
Gifted & Talented Education 55% PIC 21
State Compensatory Education
(SCE) 55% PIC 24-30 (excluding PIC 25)
Bilingual/ESL Education 52% PIC 25
High School Allotment 100% PIC 31
During the budget process, the estimated state allotment shall be calculated by the Chief Financial Officer
based on enrollment and average daily attendance (ADA) projections. The estimated state allotment by special
program shall be provided to the special program administrator(s) as noted below. These special program
administrators shall be responsible for the programmatic compliance in his or her respective program(s).
Programmatic compliance shall include, but is not limited to the following: program eligibility, program
design, instructional delivery, entry/exit procedures, professional development, certification, and staffing.
16
PIC 21
PIC 22
Gifted & Talented Education
Career & Technical Education
PIC 23 Special Education
PIC 24 Accelerated Education (State Compensatory Education)
PIC 25 Bilingual and ESL Education
PIC 26
PIC 28
Non‐Disciplinary Alternative Education Program
Disciplinary Alternative Education Program – Basic
PIC 29 Disciplinary Alternative Education Program – SCE Supplemental
PIC 30 Title I, Part A School wide Activities related to SCE (Campuses
with 40% or more educationally disadvantaged students)
PIC 31
PIC 32
High School Allotment
PK – Basic
PIC 33 PK – Special Ed
PIC 34 PK – Supplemental
PIC 35 PK – Bilingual/ESL
Special Education Director of Special Education
Career & Technical Education Director of Career and Technical Education
Gifted & Talented Education Coordinator of Advanced Academics
State Compensatory Education
(SCE) Director of State and Federal Programs
Bilingual/ESL Education Director of Bilingual/ESL
High School Allotment Assistant Superintendent of Secondary Education
The Financial Services Department, specifically the Special Revenue Accountant, shall be responsible for the
financial compliance in each of these special programs. Financial compliance shall include, but is not limited to
the following: budgeting development & monitoring, approval of expenditures, financial reporting to TEA, and
financial audit.
As part of the budget adoption process, the Director of Budgeting shall verify that the proposed budget
includes appropriations in each of the special programs of no less than the percentages stated above as required
direct expenditures for each special program [Note: If the District does not budget to compliance, it may not
spend to compliance.].
Throughout the fiscal year and at the end of the fiscal year, the Director of Budgeting shall calculate the
periodic and final spending percentages for each special program. The allocated expenditures by program
intent code (PIC) shall be used to determine compliance. In the event that direct expenditures fall below the
mandated percentages, the Director of Budgeting shall ensure that the deficit amount is budgeted in the
following fiscal year.
The mandated program intent codes (PIC, as defined in the FASRG) are classified as Basic or Enhanced. The
PICs in these classifications for regular and special program allotments are noted below:
Basic Services – PIC 1X
PIC 11 Basic Educational Services
Enhanced Services – PIC 2X – 3X
17
If the “intent” of a particular course or program is one of the “enhanced” services, the appropriate PIC shall be
used for the expenditures even if an incidental student(s) benefits from the program. For example, the salary of
a Bilingual Instructional Aide should be paid 100% from PIC 25, if the intent of his/her position is to support
bilingual students. This is true even though one or two non‐Bilingual students may also benefit from a small
group instructional setting.
At the beginning of each school year, the salaries of all staff members should be determined based on their
position and assignment. Specifically, the following information needed:
What will the employee do? Determines the function code
Where will the employee work? Determines the organization code (may be split)
Who will benefit? Determines the population served or PIC (may be split)
Determining the correct payroll account distribution code(s) is critical to ensure that all payroll costs are
expended in the correct account code(s). This is paramount for staff assigned on a part-time or full-time basis
to support a special program. Only the payroll costs for services in which the intent is to serve one or more
special programs may be charged to the special program PIC.
By the last working day of September of each school year, the Campus Principals shall prepare a Staff FTE
report that is based on the campus master schedule. The Staff FTE report shall reflect the names of all staff
members, the positions, and the assignments by PIC code. For example, a teacher that teaches 4 special
education classes and 4 career and technical education courses should have .5 FTEs in PIC 23 and .5 FTEs in
PIC 22 [Note: The master schedule shall reflect the teaching assignment for all teachers and every course
section shall reflect the “intent,” or population served code]. The population served codes and program intent
codes are correlated below:
Population Served Code 04
Population Served Code 05
Population Served Code 06
PIC 21
PIC 22
PIC 23
Gifted & Talented
Career & Technical Education
Special Education
Population Served Code 03 PIC 24 Accelerated Education (State Compensatory Education) Population Served Code 02 PIC 25 Bilingual Education Population Served Code 07 PIC 25 ESL Education Population Served Code 03 PIC 26 Non‐Disciplinary Alternative Education Program
Population Served Code 03
Population Served Code 03 PIC 28
PIC 29 Disciplinary Alternative Education Program – Basic
Disciplinary Alternative Education Program – SCE
Supplemental Population Served Code 03 PIC 30 Title I, Part A School wide Activities related to SCE
(Campuses with 40% or more educationally disadvantaged)
Population Served Code 09 Population Served Code 01
PIC 31 PIC 32
High School Allotment
PK – Basic Population Served Code 06 PIC 33 PK – Special Ed Population Served Code 03 PIC 34 PK – Supplemental Population Served Code 02 PIC 35 PK – Bilingual Population Served Code 07 PIC 35 PK – ESL
All staff assigned to support all students not specifically served in a special program shall be coded as
basic population served (01) and the basic program intent code (11).
18
The administrator for each special program shall also submit a Staff FTE report for non‐campus administrative
staff prior to the beginning of the school year. The PIC codes for the non‐campus staff shall reflect what they
do, where they are assigned to work, and the special program(s) that they support.
The Staff FTE reports shall be submitted to the Director of Budgeting no later than the last working day of
September. The Special Program Administrators, Position Control Accountant, and Director of Budgeting shall
verify the Staff FTEs and ensure that funds are budgeted in the appropriate payroll account codes. Budget
changes and/or amendments, if any, shall be prepared by the Special Program Administrators and the Special
Revenue Accountant [Note: The minimum spending percentages shall be verified again to ensure that the
budgeted amount by PIC code continues to meet or exceed the minimum spending percentage by special
program].
After approval of the Staff FTEs reports, the changes shall be made by the Position Control Manager and
Human Resources staff for the purpose of updating the payroll distribution record(s) of each District employee.
Campus principals must request staffing changes through the Special Program Administrator prior to any
changes being made. The Special Program Administrator submits approved changes to the Director of
Budgeting, Position Control Manager, and the Human Resources Department. The prior process of verifying
the FTEs/account codes, approval of the FTE report, and submission of the reports to the HR department shall
occur upon the receipt of assignment changes.
Gifted and Talented Education The Gifted and Talented program must adhere to state law, Texas Education Code (TEC) 29.121 and TEC
42.156. Chapter 29 addresses the programmatic guidelines related to eligibility, identification, and program
services. Chapter 42 addresses the funding weight(s) and allowable costs. Specifically, each school district
shall identify students eligible for the GT program and serve the students in an appropriate manner in order to
obtain state funds. All student identification and enrollment shall meet the special program guidelines in the
Student Attendance Accounting Handbook (SAAH). Student enrollment data shall be submitted to TEA
through the PEIMS Fall Submission as of the snapshot date. The attendance and/or contact hour data for
funding purposes shall be submitted to TEA through the PEIMS Summer Submission.
The Coordinator of Advanced Academics and the Assistant Superintendents of Schools shall be responsible
for oversight to certify the Gifted & Talented special program data prior to submission to TEA.
Career and Technical Education (CATE) The Career and Technical Education program must adhere to state law, Texas Education Code (TEC)
29.181 and TEC 42.154. Chapter 29 addresses the programmatic guidelines related to eligibility, identification,
and program services. Chapter 42 addresses the funding weight(s) and allowable costs.
Specifically, each school district shall identify students eligible for the CTE program and serve the students in
an appropriate manner to obtain state funds. The master schedule shall serve as the official document to
support that each student was enrolled in a CTE course. All student identification and enrollment shall meet the
special program guidelines in the Student Attendance Accounting Handbook (SAAH). Student enrollment data
shall be submitted to TEA through the PEIMS Fall Submission as of the snapshot date. The attendance data for
funding purposes shall be submitted to TEA through the PEIMS Summer Submission.
The Director of Career and Technical Education and the Assistant Superintendent of Secondary Education
shall be responsible for oversight to certify the CTE special program data prior to submission to TEA.
19
Special Education
The Special Education program must adhere to state law, Texas Education Code (TEC) 29.003 and TEC
42.151. Chapter 29 addresses the programmatic guidelines related to eligibility, identification, and program
services. Chapter 42 addresses the funding weight(s) and allowable costs.
Specifically, each school district shall identify students eligible for the Special Education program and serve
the students in an appropriate manner to obtain state funds. The student’s Individualized Education Plan (IEP)
shall serve as the official document to support that each student is eligible for special education, the type of
instructional arrangement, and the number of contact hours to be served in a special education setting. All
student identification and enrollment shall meet the special program guidelines in the Student Attendance
Accounting Handbook (SAAH). Student enrollment data shall be submitted to TEA through the PEIMS Fall
Submission as of the snapshot date. The attendance and/or contact hour data for funding purposes shall be
submitted to TEA through the PEIMS Summer Submission.
The Director of Special Education and the Chief Academic Officer shall be responsible for oversight to certify
the Special Education program data prior to submission to TEA.
State Compensatory Education (SCE) The State Compensatory Education program must adhere to state law, Texas Education Code (TEC) 29.081
and TEC 42.152. Chapter 29 addresses the programmatic guidelines related to eligibility, “at risk”
identification, and program services. Chapter 42 addresses the funding formula and allowable costs. The SCE
program is funded based on the number of students determined to be economically disadvantaged, and the
census block group determined by the individual student’s home or residence address. The tiered funding
multiplier system ranges from .225 (Tier 1, highest socioeconomic census block class) to .2375 (Tier 2), .250
(Tier 3), .2625 (Tier 4) and .275 (Tier 5, lowest socioeconomic census block class). The Director of Child
Nutrition Services shall determine the number of economically disadvantaged students at campuses using the
application for free and reduced lunch, and the Director of State and Federal Programs shall determine the
number of economically disadvantaged students at campuses designated as Community Eligibility Provision
(CEP) campuses. These counts will combine to determine the District’s total economically disadvantaged
student population. The Director of State and Federal Programs will work with the PEIMS Department and
campuses to determine the census block class for each economically disadvantaged student. The economically
disadvantaged student enrollment and census block classes for each economically disadvantaged student shall
be submitted to TEA through the PEIMS Fall Submission.
Specifically, each school district shall identify students eligible for the Compensatory Education program and
serve the students in an appropriate manner to obtain state funds. As of August 2019, there are fourteen (14) at
risk indicators outlined in state law. The principal at each campus shall be responsible for identification of all
at-risk students. The at‐risk student enrollment shall be submitted to TEA through the PEIMS Fall Submission.
The SCE program compliance is unlike the other special programs in that it requires specific documentation as
outlined in the Financial Accounting System Resource Guide (FASRG), Module 6. The District Improvement
Plan (DIP) and Campus Improvement Plans (CIP) are the primary source of documentation for the expenditure
of SCE funds. According to TEA, annually within 150 days after the last day permissible to send data for the
PEIMS final mid-year resubmission (typically mid-to late July), the District shall electronically submit a
PDF version of the DIP and at least two (2) CIPs through the TEAL system. The determination regarding
which CIPs to submit to TEA shall be based on the TEA guidelines in the FASRG, Module 6.2.3, Electronic
20
Report Submission Requirements. The Director of State and Federal Programs shall submit the DIP and CIPs
through TEAL by the designated date.
Financial guidelines related to supplement not supplant, targeted‐assistance versus school‐wide campus
expenditures, staffing formulas, job descriptions, time and effort, student case counts, local identification
criteria and allowable costs are described in Module 6 of the FASRG, relating to State Compensatory
Education.
The Director of State and Federal Programs and the Chief Academic Officer shall be responsible for oversight
to certify the State Compensatory Education program data prior to submission to TEA.
Bilingual and ESL Education The Bilingual and ESL program must adhere to state law, Texas Education Code (TEC) 29.053 and TEC
42.153. Chapter 29 addresses the programmatic guidelines related to eligibility, identification, and program
services. Chapter 42 addresses the funding weight(s) and allowable costs.
Specifically, each school District shall identify students eligible for the Bilingual or ESL program and serve
the students in an appropriate manner to obtain state funds. All student identification and enrollment shall meet
the special program guidelines in the Student Attendance Accounting Handbook (SAAH). Student enrollment
data shall be submitted to TEA through the PEIMS Fall Submission as of the snapshot date. The attendance
and/or contact hour data for funding purposes shall be submitted to TEA through the PEIMS Summer
Submission.
The Director of Bilingual/ESL and the Chief Academic Officer shall be responsible for oversight to certify the
Bilingual and ESL special program data prior to submission to TEA.
High School Allotment The use of the High School Allotment must adhere to state law, Texas Education Code (TEC) 39.234 and TEC
42.160. Chapter 39 addresses the programmatic guidelines related to program services. Chapter 42 addresses
the funding weight(s) and allowable costs. Funding amounts are based on $275 per student in average daily
attendance in grades 9 through 12.
Districts may use funds for campus‐level or District‐wide initiatives for students in grades 6‐12. Allowable
uses include:
Professional development for teachers providing instruction in advanced academic courses such as
Advanced Placement (AP)
Hiring of additional teachers to allow for smaller class sizes in critical content areas
Fees for students taking dual credit classes and ACT/SAT tests
Academic support, such as AVID and AP strategies, to support at‐risk students in challenging courses
Credit recovery programs
Activities supporting college readiness and awareness, including transportation for college visits
Please see Commissioner's Rules Concerning High School Allotment for detailed allowable uses of these
funds. The High School Allotment Guide is also an excellent resource and shall be made available to all
secondary campus principals as a guide during the budget development process.
21
The Assistant Superintendent of Secondary Education shall be responsible for oversight of the High School
Allotment program and provide guidance to each secondary campus regarding the use of the HSA funds. The
Director of Budgeting shall determine the allocation per campus.
Federal Grants/Programs Acronyms and definitions related to federal Grant/Program management are listed in the EDGAR, Subpart A,
200.1 through 200.99 and may be accessed at: http://www.ecfr.gov/cgi‐bin/text‐
idx?SID=bce3e6e14adb00a7863cc39935f3e35e&node=sg2.1.200.a.sg0&rgn=div
These acronyms and definitions are used throughout this manual. One of the most critical definitions is that of
a “non‐federal entity”. When this definition is used it refers to a “school district,” as a recipient of a federal
Grant/Program award.
General Provisions:
The District shall comply with all General Provisions of EDGAR (Subpart B). Specific areas of compliance are
noted below:
1. The District has established a conflict of interest policy for all federal Grant/Program awards and shall
disclose in writing any potential conflict of interest to the Grant/Program agency. The same conflict of
interest questionnaire that is used for other District functions shall be utilized for compliance with this
provision. The Conflict of Interest Questionnaire (CIQ) shall be completed by all District staff
involved in federal Grant/Program awards. Conflicts of interest, if any are reported, shall be posted on
the District’s website and reported to the Grant/Program agency. The Internal Audit Department shall
be responsible for overseeing and collecting the Conflict of Interest Questionnaires.
2. The District shall comply with all additional conflict of interest requirements required by the federal
Grant/Program agency and/or the pass‐through entity (TEA).
3. The District shall disclose in writing to the Grant/Program agency and/or pass‐through entities any
violations of federal criminal law including fraud, bribery or gratuity violations affecting a federal
Grant/Program award. Upon detection of any fraud, abuse or waste with federal Grant/Program funds,
the District shall promptly notify the proper legal authorities and pursue appropriate criminal and/or
civil actions. In addition, the District shall report to the Grant/Program agency and pass‐through entity,
the extent of the fraud or violations. In addition, the District shall reclassify fraudulent expenditures
made with federal Grant/Program awards to local district funds, i.e. the General Fund. The Internal
Audit Department shall be responsible for overseeing, reporting and documenting any fraud, abuse or
waste of federal Grant/Program funds.
All District employees are prohibited from soliciting gifts or tokens from vendors or other parties who are
affected by (or have an interest in) a federal Grant/Program award. In addition, all District employees are
prohibited from accepting unsolicited gifts or tokens from vendors or other parties who are affected by (or
have an interest in) a federal Grant/Program award that exceed a nominal (individual) value of $25 or an
aggregate value of $100 in a fiscal year. The unsolicited gifts or tokens may not include the following:
Items prohibited at public elementary and secondary schools such as drugs, tobacco or alcohol
products.
District employees who violate this administrative directive shall be subject to disciplinary action, up to and
including termination of employment with the District. Violations that exceed the federal Conflict of Interest
thresholds shall be reported to the federal Grant/Program agency and/or pass‐through entity by the Special
Revenue Accountant once the Special Program/Grant/Program Manager is notified.
22
Pre‐Federal Award Requirements:
The federal awarding agency and pass‐through entities are required to evaluate the risk of the District in
respect to financial stability, quality of management system, history of performance (Grant/Programs), audit
reports, and ability to effectively implement the Grant/Program.
The District shall implement strategies as noted below to ensure that its risk level for federal Grant/Programs
management is determined to be “low”:
1. Timely submission of all required programmatic and financial reports.
2. Compliance with the federal Grant/Program award fiscal guidelines and allowable cost principles.
3. Ensuring that all Grant/Program‐related staff are properly trained in their respective Grant/Programs
management role on at least an annual basis.
4. Implementing Grant/Program management procedures and internal controls.
If the District is determined to be a “high risk” District, it shall comply with all of the additional requirements
as imposed by the federal Grant/Program agency and/or pass‐through entity. In addition, the District shall
develop and implement strategies to correct identified deficiencies to move to a “low risk”entity status.
No pre‐award expenses shall be made by the District prior to the approval of the federal Grant/Program agency
or pass‐through entity. Non‐authorized pre‐award expenses, if any, shall be paid from local District funds, i.e.
the General Fund.
Grant/Program Application Process The District may be eligible to apply for “entitlement” or “competitive” federal Grant/Program funds.
Federal entitlement Grant/Program funds include, but are not limited to, Elementary and Secondary Education
Act (ESEA), Individuals with Disabilities Education Act (IDEA), and Carl D. Perkins. The “maximum” and/or
“final” entitlement awards for the District are posted on the TEA Grant/Programs Management webpage at:
http://tea.texas.gov/index4.aspx?id=5040. The appropriate Grant/Program Manager shall obtain the annual
entitlement amounts and begin the Grant/Program development process with the appropriate stakeholders.
A list of competitive Grant/Programs administered by the TEA is also posted on the TEA Grant/Programs
Management webpage at: http://tea.texas.gov/index2.aspx?id=2147487872. The appropriate Grant/Program
Manager shall obtain the competitive Grant/Program information to determine whether the Grant/Program(s)
are appropriate for the District. Some competitive Grant/Programs may have matching‐funds and/or in‐kind
payment requirements which may place a burden on the District’s available financial resources.
TEA’s Grant/Program Opportunities webpage provides a wealth of information related to available
Grant/Programs such as:
http://burleson.tea.state.tx.us/Grant/ProgramOpportunities/forms/Grant/ProgramProgramSearch.aspx
General and Fiscal Guidelines
Program Guidelines
Program‐Specific Provisions and Assurances
General Provisions and Assurances
Debarment and Suspension Certification
Lobbying Certification
Sample Application
Deadlines and Due Dates for Grant/Program application, amendments, and Grant/Program
reporting
23
All District staff members involved in the management of federal Grant/Program awards shall be aware of
these resources.
The final approval of a Grant/Program application shall be the Superintendent or Designee.
The Grant/Program Manager shall work collaboratively with the Financial Services Department to ensure that
all Grant/Program budget schedules are completed using the correct account code structure (as appropriate);
the District’s purchasing, travel and other procedures; and are adequately documented if prior approval is
required by the Grant/Program agency or pass‐through entity (TEA).
The Grant/Program Manager shall obtain pre‐approval for the following activities which have been identified
by the Grant/Program agency or pass‐through entity (TEA);
Student field trips
Hosting conferences
Out‐of‐state travel
Grant/Programs that require matching or in‐kind District contributions shall be evaluated for overall impact on
the current and future District’s local funds.
No federal Grant/Program funds shall be budgeted, encumbered, or spent until one of the following has
occurred:
Grant/Program has been approved by the Grant/Program agency and a Notice of Grant/Program
Award (NOGA) has been issued to the District; or
the District is notified of the entitlement allotment amount and the Grant/Program application has been
submitted to TEA; or
Interlocal agreement, if any, has been approved by the School Board of Trustees.
[NOTE: TEA allows federal Grant/Program expenditures from the Grant/Program application “stamp‐in date”;
however, expenditures that require TEA’s specific approval are not approved until the NOGA is issued.]
The Financial Services Department shall notify the Grant/Program Manager when the funds have been
budgeted and are ready for expenditure by the appropriate campus or department.
General Provisions and Assurances
General Provisions and Assurances apply to all Grant/Programs administered by TEA. Additional provisions
and assurances may apply to specific Grant/Programs. The Grant/Program Manager shall inform all staff
members involved in the expenditure of Grant/Program funds of the provisions and assurances for each
Grant/Program, as appropriate.
Certification Regarding Debarment, Suspension, Ineligibility, & Voluntary Exclusion
The District must not award a contract to a vendor which is debarred or suspended or is otherwise excluded
from or ineligible for participation in federal Grant/Program award programs.
The Socorro ISD Purchasing Department shall verify the eligibility of each vendor with this certification
requirement by requesting that the vendor execute a Certification Form before awarding a contract and/or
issuing a purchase order. A copy of the Certification Form shall be maintained with the contract and/or
purchase order for audit purposes. Additionally, the Purchasing Department shall conduct a check for
suspension and debarment via the System for Award Management (www.sam.gov) as each purchase
24
requisition allocated to federal funds comes through the approval process. No purchase order will be issued to a
vendor who appears on the suspension and debarment list. The Purchasing Department shall verify the
contractor’s compliance with the debarment, suspension, ineligibility and voluntary exclusion provisions. In
the event that a vendor is suspended or debarred during a contract, the District shall continue the contract in
force until the contract lapses.
Lobbying Certification
For all federal Grant/Programs in excess of $100,000, the District shall certify on the Grant/Program
application that no federal Grant/Program funds are expended for the purpose of lobbying. The
Grant/Programs/program managers and finance departments shall jointly execute a Lobbying Certification
Form [Standard Form – LLL: Disclosure of Lobbying Activities], as applicable, if the District used funds other
than federal Grant/Program funds for lobbying activities.
The Legal Department shall ensure that all contract award documents with federal Grant/Program funds
contain the appropriate lobbying certification language.
Budgeting Grant/Program Funds The Financial Services Department shall budget Grant/Program funds in Financial Software System (Munis)
using the appropriate fund code as authorized by the Financial Accountability System Resource Guide
(FASRG), or the Grant/Program agency, as appropriate. In addition, the object expenditure codes noted on the
Grant/Program application shall be consistent with the budgeted account codes (within the state’s allowable
variance).
Federal Grant/Program funds shall be budgeted and available for use no later than 30 days after receipt of the
NOGA or from the stamp‐in date.
For example, if the Grant/Program application included $2,000 for “6219 Professional Services,” the budget
shall include an appropriation for Professional Services in object code 6219. However, if the intent was to
expend funds to pay a Math Consultant, the Grant/Program application may need to be amended to move the
“6219 Professional Services” funds to the correct object code “6299 Other Professional Services.” All
expenditures shall be made from the correct FASRG object code.
Budget amendments, if any, shall be approved by the Grant/Program managers to ensure that the
reclassification of funds is allowable under the Grant/Program management guidelines related to budget
amendments. Grant/Program managers are responsible for ensuring compliance with Grant/Program
management deadlines. The TEA Grant/Programs Division has developed guidance related to When to Amend
the Application, for grants/programs administered by the TEA. The guidance document is posted on the TEA
website for each grant/program.
In addition to the guidelines set forth by TEA, federal regulations require that the District amend the
Grant/Program application when there is a deviation from the original scope or Grant/Program objectives.
Other amendments may be necessary when the District changes the designated Grant/Program Manager,
disengages from Grant/Program activities for more than three (3) months, or there is a 25% reduction in the
time devoted by a Grant/Program Manager.
25
The Grant/Program Manager shall monitor the need for amendments at least quarterly throughout the
Grant/Program period and at least one (1) month prior to the Grant/Program amendment deadline, if
applicable. If an amendment is necessary for any of the reasons specified by the pass‐through entity (TEA) or
in federal regulations, the Grant/Program Manager shall initiate the amendment process and collaborate with
the Financial Services Department prior to submission of the Grant/Program amendment. The approval process
of a Grant/Program amendment shall be the same as the Grant/Program application process. The Special
Revenue Accountant shall be responsible for ensuring that the finance system budget corresponds to the most
recent Grant/Program NOGA.
Standards for Financial and Program Management The District must comply with all requirements of federal Grant/Program awards including the provisions of
the Federal Funding Accountability and Transparency Act (FFATA) and the Financial Assistance Use of
Universal Identifier and Central Contractor Registration (CCR).
FFATA Reporting
The District shall report the following for all federal Grant/Program awards, as appropriate. The Director of
Business Services shall be responsible for collecting and reporting the information.
1. The following data about sub‐awards greater than $25,000
a. Name of entity receiving award [entity = District]
b. Amount of award
c. Funding agency
d. NAICS code for contracts / CFDA program number for Grant/Programs
e. Program source
f. Award title descriptive of the purpose of the funding action
g. Location of the entity (including congressional District)
h. Place of performance (including congressional District)
i. Unique identifier of the entity and its parent; and
j. Total compensation and names of top five executives (same thresholds as for primes)
2. The Total Compensation and Names of the top five executives if:
a. More than 80% of annual gross revenues from the federal government, and those revenues are
greater than $25M annually and
b. Compensation information is not already available through reporting to the SEC.
Financial Management
The District’s financial management system (MUNIS) shall be utilized to expend and track all federal
Grant/Program expenditures. The financial management system shall be maintained in a manner that provides
adequate internal controls over the data integrity, security and accuracy of the financial data. The financial
management system must contain information pertaining to all federal awards, authorizations, obligations,
unobligated balances, assets, expenditures, income and interest and be supported by source documentation. All
expenditures of federal Grant/Program funds shall be in accordance with the District’s written procedures such
as cash management, accounts payable, purchasing, travel, allowable costs, capital asset tracking, contract
management, and other procedures, as appropriate.
Records Retention
The financial management system shall be utilized to store, maintain, and report all required federal
Grant/Program information. Consequently, the District shall ensure that access to the data is restricted to
authorized individuals in accordance with the District’s Data Security and Access policies. In addition, the
District shall retain all federal Grant/Program records for a period of seven (7) years in accordance with the
26
District’s Local Records Retention Plan [Note: The District’s retention period exceeds the three (3) year
retention period required in the EDGAR.]. The District shall be responsible to ensure that all records are
retained, stored and accessible, as appropriate.
List of Federal Grant/Program Awards
A list of all federal Grant/Program awards shall be maintained to include all EDGAR required data (denoted
with an *) and District‐required information listed below [List of all federal Grant/Program awards with the
required identification information is included in the Exhibit Section]:
The CFDA title and number*,
Federal award identification number and year*,
Name of the Federal agency*, and
Name of the pass-through entity*, if any.
Grant/Program Manager for each Grant/Program
Sub Grant/Programs, if any
On a monthly basis at a minimum, the Special Revenue Accountant shall review the status of each federal
Grant/Program fund. The review shall include a comparison of budget to expenditures.
Internal Controls Internal control procedures shall be reviewed at least annually and updated as appropriate. If any need for
improvement in an internal control is detected, the internal control procedures shall be revised to incorporate the
need(s) for improvement at either the annual review or as the need arises dependent upon the severity
(materiality) of the weakness. The Director of Business Services, along with the Internal Auditor, shall be
responsible for the annual review and update of the Internal Control Procedures.
Bonding and/or Insurance If the Grant/Program agency requires that the District obtain bonding and/or insurance for a specific project,
the District shall ensure that the bonds are obtained from a company that holds a certificate of authority as
specific in 31 CFR Part 223, Surety Companies Doing Business with the United States. The Director of
Business Services shall be responsible for obtaining insurance and/or bonding, as appropriate, for
non‐construction projects. The Chief Operations Officer shall be responsible for obtaining insurance and/or
bonding on construction and construction‐related projects.
Payment Payments to vendors shall be made promptly in accordance with federal regulations and state law. Specifically,
in accordance with the Texas Prompt Payment Act, the District shall pay all invoices within 30 days of receipt
of the goods/services and the invoice, whichever is later. In the event that the District receives an advance
payment from a federal Grant/Program agency, the District shall ensure that it expends the advanced funds in a
timely manner. Excess funds may earn interest, which may require return to the federal Grant/Program agency
if the interest meets the federal threshold. The District has determined that it will not accept advanced
payments for federal Grant/Program funds. The District shall seek reimbursement for federal Grant/Program
expenditures, rather than using an advanced payment method. Consequently, the District shall prepare and
submit a “drawdown” of federal Grant/Program funds only after the payments have been made and distributed
to the vendor via mail, e‐payables, or other delivery method. The drawdown of expended funds shall be net of
all rebates, refunds, contract settlements, audit recoveries and interest earned, as appropriate. The Special
Revenue Accountant shall be responsible for preparing the drawdown of federal Grant/Program funds. All
27
drawdowns shall be recorded on the general ledger as a receivable when the drawdown process is complete and
posted to the cash account upon receipt of the receivable.
Cost Sharing or Matching Funds The Grant/Program Manager over each federal Grant/Program award shall ensure that requirements for cost
sharing and/or matching funds are approved through the Grant/Program approval process prior to the
submission of the Grant/Program. At a minimum, the Chief Financial Officer and Grant/Program Manager
must approve the commitment of all cost sharing and matching Grant/Program funds.
If cost sharing or matching funds are required as part of a federal Grant/Program award, the required direct or
in‐kind expenditures should be recorded and tracked on the general ledger. If matching Grant/Program funds
are required in the General Fund (Fund 199), the District shall utilize a sub‐object or project code to separately
track the expenditures for reporting and compliance purposes.
All staff paid with cost sharing and matching funds shall be subject to the Time and Effort Documentation
requirements.
Cost sharing and matching funds that are as a result of donated services or supplies shall be recorded and
tracked in accordance with the federal regulations (CFR 200.306).
Program Income With the exception of Child Nutrition Services, the District will not generate any program income as part of a
federal grant/program award.
Period of Performance (Obligations)
All allowable Grant/Program expenditures shall be incurred during the Grant/Program period, i.e. beginning
date and ending date of the federal Grant/Program award as designated on the Notice of Grant/Program Award
(NOGA). The Grant/Program Manager shall notify the appropriate departments, such as Purchasing, Human
Resources, Finance, Payroll, etc. of the grant/program periods for each federal grant/program award to ensure
compliance as noted below:
No employee shall be hired and paid from federal grant/program funds except during the federal
grant/program period.
No purchase obligation shall be made from federal grant/program funds except during the federal
grant/program period.
No payroll or non‐payroll expenditures shall be made from federal grant/program funds except during
the federal grant/program period.
All obligations with federal grant/program funds must occur during the grant/program period. Obligations that
occur before or after the grant/program period are not allowable costs. The obligations must be liquidated in
accordance with the grant/program deadlines, especially as they relate to the final drawdown of federal
grant/program funds. Guidance regarding the obligation of federal grant/program funds can be found in TEA’s
General and Fiscal Guidelines.
The Grant/Program Manager shall monitor the expenditures during the grant/program period to ensure that the
funds are spent in a systematic and timely manner to accomplish the grant/program purpose and activities. The
optimal spending thresholds and milestones may be adjusted based on programmatic needs. For example, if the
28
federal grant/program will be used for summer activities such as summer school, a larger percentage of the
grant/program may need to be conserved for those specific activities.
Purchasing and Expenditure Standards of Grant Funds
Expenditures of grant funds shall be through the purchasing processes and shall have additional requirements
as noted below to ensure full compliance with federal cost principles.
General Purchasing Standards
Pursuant to Requirements in 2 CFR Part 200: Uniform Administrative Requirements, Cost Principles,
and Audit Requirements for Federal Awards and Education Department General Administrative
Regulations (EDGAR)
The District shall comply with all EDGAR federal regulations in the management of federal grant awards and
state-administered grants, as designated by the Texas Education Agency.
The District shall utilize a purchase order and encumbrance system to manage the expenditure of all federal
grant funds unless other methods such as credit cards, petty cash, direct payments, etc., are authorized by the
District’s administration. All purchases shall be in accordance with the District’s School Board Policies (CH
Legal and Local) and the District’s purchasing procedures. The District’s purchasing procedures shall comply
with all federal, state and local purchasing requirements.
The Purchasing Department shall be responsible for ensuring compliance with all federal, state and local
purchasing requirements and for ensuring that the District maintains an up-to-date purchasing history to
include, but not limited to, the information below:
Purchasing by methods (SISD Bid Award, Co-op programs, Interlocal programs, Quotes, Contracts,
Micro-Purchases, etc.)
Advertisement date(s) of solicitations
Release date of the purchasing specifications
Selection criteria for vendors
Opening date of the solicitation
List of vendors submitting a proposal/bid
Selection of Vendor
Date of contract award
Begin date of contract
End date of contract
Awarded amounts
The purchasing history records and other purchasing records shall be retained in accordance with the federal,
state and/or local retention periods, whichever is greater.
Purchasing Efficiency Strategies
All purchases with federal grant purchases shall be in accordance with federal OMB Regulations. All
purchases shall be purchased from a variety of qualified vendors with the ability to perform services
successfully under the terms and conditions of a proposed purchasing. The District shall strive to avoid
acquisition of unnecessary or duplicative items. The District shall implement the following strategies to
maximize funding:
29
Establish SISD Solicitation Awards
Consolidation of areas to obtain volume pricing
o Computers
o Instructional materials
Utilize cooperative purchasing agreements as needed
Utilizing value engineering in construction projects to seek cost reductions
Develop vendor selection criteria to select the best qualified vendor
Develop a tracking system of all informal and formal purchasing
Monitor vendor performance to ensure that the vendor provides the agreed-upon goods and services
Minimize the risk of jurisdictional issues by ensuring that all contracts would be litigated in a court
within the county, city and state, as appropriate
Other strategies to include benchmarking, cost comparisons, etc.
Request for Information process to receive general product and service information
The District shall complete a review of the purchasing system on at least an annual basis to self-certify that
the purchasing system is efficient and effective. The Director of Purchasing shall oversee the completion of
the self-certification. The results of the certification shall be distributed to all grant management staff. If
deficiencies are noted, the Director of Purchasing shall develop a Corrective Action Plan to remedy the
deficiencies, as appropriate.
Vendor Competition
The Purchasing Department shall be responsible for the evaluation process to award solicitations to vendors
that are qualified to provide the goods and/or services to be purchased with federal grant funds. The vendor
selection process shall ensure that the District does not restrict competition among qualified vendors (CFR
200.319).
Vendor Selection Criteria
The District has selected vendor qualification criteria that includes, but is not limited to, the following:
Purchase price
Reputation of the vendor and of the vendor's goods or services
Quality of the vendor's goods or services
Extent to which the goods or services meet the District's needs
Vendor's past relationship with the District
Impact on the ability of the District to comply with laws and rules relating to historically
underutilized businesses
Total long-term cost to the District to acquire the vendor's goods or services
The District shall not restrict vendor competition by requiring any of the following as selection criteria:
Unreasonable requirements, such as excessive experience or bonding, brand name products (when
required) or geographic preferences that would unduly restrict competition among qualified vendors
Arbitrary restrictions that are not essential to the bid/proposal specifications
30
A vendor database shall be maintained by the Purchasing Department e-bid system. The District’s Adding
and/or Renewing Vendors Procedures shall be adhered to for all purchases. Vendor selection shall include
the following criteria:
Has not been debarred or suspended from contracting under federal grants
Cleared criminal background check (if needed)
All vendors shall complete the appropriate vendor forms as required by federal or state regulations and the
District. The District requires that every vendor have the following documents on file:
Vendor application file by requesting user (new vendors)
Form W-9
Conflict of Interest Questionnaire
Felony Conviction Notice (solicitation requirement)
Criminal Background Check (If working directly with students)
The District shall develop written bid/proposal specifications that are provided to every qualified vendor to
ensure consistency in the purchasing process. At no time shall the District allow a specific vendor to develop
the bid/proposal specifications as this may provide a barrier to open competition among the qualified vendors.
The bid/proposal documents must include guidance to vendors regarding the following:
Time, date and place of bid/proposal opening
Pre-proposal conference (if needed)
Written specifications and addendums as appropriate
List of all bid/proposal required documents such as CIQ, Felony Conviction Notice, etc.
Bid/Proposal evaluation criteria, including the weights, as applicable
The Director of Purchasing shall oversee all bid/proposal documents before release to the vendor to ensure the
documents comply with the federal requirements.
Purchasing Methods
The District shall use one of the purchasing methods allowed by federal regulations to procure goods and
services with federal grant funds. In addition, the District shall comply with state purchasing laws and local
Board Policies CH Legal and CH Local.
The purchasing method shall be determined based on the type of goods or services to be purchased with
federal grant funds section CFR 200.320. The Director of Purchasing shall be responsible for selecting the
appropriate purchasing method for each purchasing.
Purchase Procedures – SISD Awarded Contracts
The District shall purchase goods and services under this method from awarded vendors through the approved
SISD awarded bids/contracts. The list of contracts can be found under the Awarded Summary Sheets tab
located at the District’s Purchasing website, www.sisd.net/purchasing.
31
Purchase Procedures – Cooperative Purchasing
The District shall strive to obtain purchases from qualified vendors under a Cooperative and/or Interlocal
Purchasing Program to be used when SISD contracts do not meet the need of the SISD end user. The District
is currently participating in the following cooperative purchasing programs:
Texas Procurement and Support Services (TPASS)
Region 4 ESC - The Cooperative Purchasing Network (TCPN)
Buyboard (TASB)
Houston-Galveston Area Council (HGAC)
Region 19 ESC – Purchasing Cooperative
Department of Information Resources (DIR)
National Joint Purchasing Alliance (NJPA)
Choice Partners (Harris County Department of Education)
US Communities
El Paso ISD
Ysleta ISD
Canutillo ISD
Clint ISD
San Elizario ISD
Tornillo ISD
Purchasing Procedure – Quotation
The District shall use the quoting process when items are not available on an SISD or Cooperative contract.
A minimum of three (3) quotes will be obtained. The purchasing department will review, record and provide
a quote number. Quotes will be limited to a maximum of $49,999.99.
Purchasing Procedure – Contract Service
A quoting process is used when an independent contractor, consultant, and/or service is requested by a
campus or department and is not available through an SISD Awarded Bid/Contract. All contracts for services
and/or goods purchased with federal grant funds shall be subjected to the same review and approval process
as all other District contracts. The Contract Procedures and Checklist are applicable to all federally funded
contracts.
Purchasing Procedure – Spot and Captive Purchases
“Spot Purchases” is a category of purchases that must be small in nature, dollar amount, and considered to be
an emergency purpose. These purchases will count toward the $50,000 threshold per commodity and can only
be classified a spot purchase by the Director of Purchasing or a District Purchasing Agent.
“Captive Purchases” is defined as a business or organization, which provides services, supplies or materials
that are only available through that organization. Examples include city permits, background checks, vehicle
registration/ permits, local newspapers, etc.
Purchasing Procedure – Interlocal Contract
The purpose of the usage of Interlocal Contracts is to increase the efficiency and effectiveness of local
governments by authorizing them to contract, to the greatest possible extent, with one another and with
agencies of the state.
32
Solicitation Procedures
A solicitation method shall be used by the District when the purchase of goods or services exceed $50,000 in
aggregate period of twelve (12) months.
BID - lends itself to a fixed price contract and the selection of the successful bidder can be made principally
on the basis of price.
RFP - shall identify the evaluation factors and their weight in awarding the proposal.
CSP – used to address any type of construction project and shall comply with appropriate bid guarantee,
performance and payment bonds.
RFQ – shall make a selection and award on the basis of competence and qualifications to perform
professional services.
The District shall comply with the following solicitation requirements:
Solicitations must be received from an adequate number of bidders.
Solicitations must be publicly advertised and bidders shall be provided an adequate amount of time to
prepare and submit their information.
The District shall publicly advertise all solicitations in accordance with state law, i.e. at least two (2)
times in two separate weeks.
The District shall provide no less than ten (10) days for bidders to prepare and submit their
information.
Solicitations must contain detailed specifications to ensure that bidders have a clear understanding of
the goods or services that the District is seeking to purchase.
The time, date and District location where solicitations will be opened to the public will be specified.
The District shall consider discounts, transportation costs, and life cycle costs only if these factors
were included in the bid specifications. The District will consider payment discounts as the District
may routinely take advantage of offered payment discounts.
Solicitations will be evaluated and ranked; a recommendation for award will made to the Board of
Trustees at a regularly scheduled board meeting.
o If no bidder is recommended, the District shall reject all bids and evaluate whether to modify
the bid specifications to initiate a rebid.
The District shall notify the successful bidder and process the contract documents and/or purchase
orders.
The District shall notify all of the unsuccessful bidders to ensure that qualified bidders are encouraged
to submit solicitations during future opportunities.
Noncompetitive Procedures
This method shall be used by the District when the purchase of goods or services is from a “sole source
vendor.” A sole source vendor is defined as a vendor that meets the following requirements:
An item for which competition is precluded because of the existence of a patent, copyright, secret
process, or monopoly.
A film, manuscript, or book.
A utility service, to include electricity, gas, or water.
A captive replacement part or component for equipment.
33
Property Standards The District shall safeguard all property (assets and inventory) purchased with federal grant funds under the
same guidelines as property purchased with local funds. Additional insurance for property purchased with
federal grant funds shall be acquired if specifically required by a federal grant award.
Real Property
The District has not and will not use federal grant funds to purchase real property.
Equipment and Supplies
The District shall use federal grant funds to purchase equipment and supplies. The District shall not use
federal grant funds to purchase intangible property [Note: This is an option, subject to the CFR 200.315.].
The federally funded equipment shall be used only for authorized purposes and shall be disposed of, at the
end of the useful life or end of the grant period, in accordance with the grant award guidelines. The District
shall not use the federally funded equipment to generate program income. The federally funded supplies shall
be used only for authorized purposes. Any residual (unused) supplies in excess of $5,000 in total aggregate
value at the end of the grant program or project may be used for any other federal grant program. Otherwise,
the supplies shall be retained by the District or sold, but the granting agency must be reimbursed for the
District use or sale of the supplies. The District shall implement purchasing deadlines for the purchase of
federally funded supplies to ensure that residual supplies are not available at the end of the grant period or
project.
Capitalization Policy and Definitions
The District shall utilize the same capitalization policy for non-grant and grant-funded asset purchases. The
District’s capitalization threshold for assets is $5,000.00 per unit cost. The District has adopted the EDGAR
(CFR 200.12) definitions of property as noted below:
Capital assets are defined as tangible or intangible assets used in operations having a useful life of
more than one year which are capitalized in accordance with GAAP (CFR 200.12).
Equipment is defined as tangible personal property (including information technology systems)
having a useful life of more than one year and a per-unit acquisition cost which equals or exceeds the
lesser of the capitalization level established by the non-Federal entity for financial statement
purposes, or $5,000 (CFR 200.33).
Computing devices are defined as machines used to acquire, store, analyze, process, and publish data
and other information electronically, including accessories (or “peripherals”) for printing,
transmitting and receiving, or storing electronic information (CFR 200.20).
General purpose equipment is defined as equipment that is not limited to research, medical, scientific
or other technical activities (Examples include office equipment and furnishings, modular offices,
telephone networks, information technology equipment and systems, air conditioning equipment,
reproduction and printing equipment, and motor vehicles).
Information technology systems are defined as computing devices, ancillary equipment, software,
firmware, and similar procedures, services (including support services), and related resources (CFR
200.58).
Special purpose equipment is defined as equipment that is used only for research, medical, scientific,
or other technical activities (Examples of special purpose equipment include microscopes, x-ray
machines, surgical instruments, and spectrometers).
Supplies are defined as all tangible personal property other than those described in §200.33,
Equipment. A computing device is a supply if the acquisition cost is less than the lesser of the
capitalization level established by the non-Federal entity for financial statement purposes or $5,000,
regardless of the length of its useful life (CFR 200.94).
34
Acquisition Cost
The District has also adopted the EDGAR definition of Acquisition cost as noted below:
Acquisition Cost is defined as the cost of the asset including the cost to ready the asset for its intended use.
Acquisition cost for equipment, as an example, would be defined as the net invoice price of the equipment,
including the cost of any modifications, attachments, accessories, or auxiliary apparatus necessary to make it
usable for the purpose for which it is acquired. Acquisition costs for software include those development costs
capitalized in accordance with generally accepted accounting principles (GAAP). Ancillary charges, such as
taxes, duty, protective in-transit insurance, freight, and installation may be included in or excluded from the
acquisition cost in accordance with the non-Federal entity's regular accounting practices (CFR 200.2).
The District shall utilize the invoice cost and all related costs to record the cost of the equipment on the fixed
asset database.
The District has also defined “inventory items” as items with a unit cost between $500 and $4,999. These
items shall have a tag affixed to the item for inventory tracking purposes only. Inventory items shall include
equipment within these costs. The awarded department is responsible for tracking these items. The District
Fixed Assets Accountant and staff shall conduct an annual inventory of these items to the extent possible.
The District has also defined technology-related “walkable” or “personal use” items with a unit cost less than
$1,000 as the following (these items shall be tracked by the awarded department):
I-Pads
Kindle/Nook
Computers with a cost under $1,000
Complex Calculation Devices (ex. TI-Nspire calculators)
Other
Identifying and Tracking Federally-Funded Assets
The District shall retain title to federally funded equipment and supply purchases, unless otherwise notified by
the granting agency. As District property, the District shall affix a tag, inventory, and dispose of all assets
(non-grant and grant-funded) according to the District’s fixed asset procedures.
Receiving procedures:
All non-grant and grant-funded equipment purchased by the District must be shipped directly to the
District Warehouse for proper identification and distribution.
Receiving personnel are responsible for creating the asset in the District Fixed Assets module.
o Creating the “New” asset consists of the following:
Assigning of a District-issued tag (or identification number)
Recording of certain information provided on the Invoice or Purchase Order into the
District Fixed Assets module. Information to be manually inputted by receiving
personnel includes:
- District-issued tag (or identification number)
- District category codes
- Date of acquisition
- Description of asset
- Location of asset (Campus or Department)
- Serial number or other identifying number
- Model number
- Manufacturer
- Purchase Order number
- Date Received
- Percent of Federal Participation
35
Once properly identified and recorded, the asset will be sent to the location (Campus or Department)
and individual listed on the Purchase Order.
The receiving Campus or District will then add the equipment to its existing inventory list.
Fixed Assets Staff are responsible for recording the remaining information in the District Fixed
Assets module once the asset is created, to include:
o Acquisition Cost
o Purchasing Fund
o Purchasing Department
o Life of asset
o Depreciation String
o Function
o Function percentage
This information is taken directly from the Purchase Order and/or Invoice.
Equipment sent directly to campus/department from a vendor: In the event that equipment is sent
directly to a campus/department from a vendor, the campus/department fixed asset coordinator will
schedule either receiving personnel or Fixed Assets Staff to visit its Campus/Department to create the
asset manually. Note: This process usually occurs when items are returned to vendor for warranty
issues.
Site Installation of large quantity assets: A scheduled walkthrough is required to properly identify and
record required information for the creation of the assets in the District’s Fixed Assets module. A
spreadsheet needs to be provided to Fixed Assets Staff to complete the process. Note: This process
usually occurs with items related to Child Nutrition Services. CNS Accountant would assist in the
mentioned process.
[Fixed Asset Workflow Description, p. 106-107]
Transfer and/or Removal of District Assets:
When a Campus/Department requires an asset to be transferred or removed, the campus/department fixed
asset coordinator must submit an Asset Transfer Form (ATF) to Fixed Assets Staff for appropriate recording
and approval prior to the transfer or removal of the assets indicated. [Asset Transfer Form on p. 108]
Asset Transfer Form (ATF) Process:
o Assets must be correctly identified on the ATF with the following information:
Description
SISD assigned tag number
Serial number
Manufacturer
Model
Room location
Condition of Asset
o Other information required on ATF:
Type of transfer {Transfer, Surplus, Return}
Fine Arts indication {Yes or No}
Campus/Department & Fixed Asset Coordinator
Campus/Department Contact Person
Contact Person email
Fixed Asset Coordinator Signature
Receiving Location
Signature from Technology Technician verifying condition of asset
36
o Fixed Assets Staff will review each asset listed on the form and verify if the asset is eligible
for transfer. Note: Assets purchased with federal funds will require additional documentation.
Campus/Department Fixed Asset Coordinators will be responsible for the additional
information.
o Submission of ATF: Once the form has been properly completed and signed by appropriate
individuals, the ATF needs to be either e-mailed or faxed to Fixed Assets Staff for a control
number. Once a control number is assigned, the campus/department may move forward with
the transfer.
Maintaining Asset Inventory & Records:
All federally funded and non-grant funded assets shall be maintained in an operable state. If repairs are
necessary, the District may pay for the repairs of the federally funded assets with federal grant funds unless
expressly restricted by the granting agency.
District fixed asset procedures shall include an annual inventory (or more frequently if required by a granting
agency) of all assets and reconciliation of the inventory reports [Note: Federal requirements CFR 200.313
requires an inventory at least once every 2 years.]. The Staff Accountant responsible for Fixed Asset
Inventory shall conduct the District’s annual inventory of assets each fiscal year. Lost, damaged, or stolen
assets shall be recorded on the fixed assets database with the date of loss. The disposition records such as the
loss report (ex. police incident report for thefts) shall be maintained with the asset records.
In addition, the District shall track all grant-funded asset purchases by grant, or fund code, as appropriate. The
disposal of grant-funded assets shall be in accordance with federal guidelines and grant-specific guidelines, if
any. At a minimum, the disposition date, reason and sale price of all federally funded assets shall be recorded
in the fixed assets database.
During the life of the asset, the District shall ensure that all assets purchased with federal grant funds are
insured against loss. The costs to insure and maintain assets purchased with federal grant funds are generally
allowable costs, unless specifically prohibited by a granting agency.
The Staff Accountant responsible for Fixed Asset Inventory shall be responsible for maintaining the fixed
asset database of all District assets, including all federally funded assets.
Disposal of Assets:
All efforts will be made to obtain the best return to the District and consideration will be made to responsible
protection of our environment.
The District will dispose of assets through the following procedures:
-Auction: Assets transferred to the warehouse and deemed obsolete or broken beyond repair and that do not
contain private information will be auctioned to the public through public auction. The auction will be
conducted by a third party certified auctioneer. Prior to the auction, Fixed Assets staff will account for all of
the items being placed on the auction platform. This will allow for the correct assets to be removed from the
Fixed Assets tracking system.
-Recycling: Assets transferred to the warehouse and deemed obsolete or broken and may contain private
information will be sent to a selected third party for demolition.
Disposal of Federally Funded Assets: When equipment is no longer needed for the original project or another
federally funded project, The District shall dispose of the equipment in the following manner:
37
Equipment with current fair market value of less than $5,000 may be retained, sold, or otherwise
disposed of with no further obligations to TEA.
Equipment with current fair market value of $5,000 or more may be retained or sold but TEA shall
have right to the proceeds from the sale.
TEA reserves the right to transfer title to another grantee for noncompliance or as needed after the
project ends (regardless of how equipment is classified).
At the conclusion of a local grant project, TEA may request a list of equipment purchased with grant
funds. The grantee must request disposition instructions from TEA. For most TEA discretionary
grants, if a local project is ending and the grantee no longer needs equipment purchased with grant
funds, and if the equipment is relatively up-to-date and in good working order, TEA, at its discretion,
may instruct the grantee to transfer the equipment to another viable grantee.
Disposal of all federally funded assets shall be tracked in the fixed assets database, including a
disposition date and method for audit purposes.
Cost Principles All Grant/Program expenditures must be allowable under the Federal Cost Principles (2 CFR 200 – Subpart
E), the Grant/Program application program assurances, the Grant/Program agency’s policies, and the
District’s policies and procedures.
The District shall adhere to the Cost Principles for Federal Grant/Programs [EDGAR SUBPART E] and any
additional Grant/Program‐specific cost principles. The general principles of EDGAR state:
Costs must be reasonable and necessary.
o A cost is reasonable if, in its nature and amount, it does not exceed that which would be
incurred by a prudent person under the circumstances prevailing at the time the decision was
made to incur the cost.
o Necessary is defined as costs needed to carry out the Grant/Program activities.
Costs must be allocable to federal awards.
Costs must not be prohibited under state or local laws or regulations.
Costs must conform to any limitations or exclusions set forth in these principles, federal laws, terms
and conditions of federal award, or other governing regulations as to types or amounts of cost items.
Costs must be consistent with policies, regulations, and procedures that apply uniformly to both federal
awards and other activities of the governmental unit.
Costs must be accorded consistent treatment. A cost may not be assigned to a federal award as a direct
cost if any other cost incurred for the same purpose in like circumstances has been allocated to the
federal award as an indirect cost.
Except as otherwise provided for in EDGAR, costs must be determined in accordance with generally
accepted accounting principles.
Expenditures must not be used to meet cost sharing or matching requirements of any other federal
award in either the current or a prior period, except as specifically provided by federal law or
regulation.
Costs must be presented as the net of all applicable credits.
Costs must be adequately documented.
The District Grant/Program manager shall verify that all proposed obligations and expenditures meet the cost
principles. If the proposed obligation and/or expenditure is not allowable and/or allocable to a federal
Grant/Program award, the District shall not make the obligation/purchase with the federal Grant/Program
funds. A different funding source, such as local funds, must be used to make the obligation/expenditure as
appropriate.
38
The total cost of a federal award is the sum of allowable direct and allocable indirect costs less any applicable
credits. All refunds, rebates, discounts or other credits to Grant/Program expenditures shall be posted to the
finance general ledger as soon as the credit is known. The District shall ensure that all known credits have been
posted to the general ledger prior to the drawdown on federal Grant/Program reimbursements [Note: It is
essential to post all credits to the general ledger on a timely basis to ensure that the District does not draw down
Grant/Program expenditures in excess of actual expenditures net of all credits. Otherwise, the District may be
considered to have drawn down funds under an advanced cash method]. The Special Revenue Accountant shall
ensure that all known applicable credits have been posted to the general ledger prior to preparing and
submitting a federal Grant/Program drawdown request from the Grant/Program or pass‐through entity.
All District expenditures made with federal Grant/Program funds, direct or indirect, shall meet the minimum
requirements of allowability as specified in the 2 CFR 200.403. In addition, the costs must meet the general
provisions for selected items of cost (2 CFR 200.420). Specific items not listed within these procedures shall
be evaluated by the Grant/Program Manager and the Special Revenue Accountant on case‐by‐case basis. The
general cost allowability rules for specific items of cost listed within these procedures shall apply to all federal
Grant/Program funds, unless a particular federal Grant/Program award requires more restrictive allowability
rules. The District shall adhere to the more restrictive allowability rules when a conflict arises between
the general allowability rules, the program‐specific allowability rules, and the District’s allowability
rules.
Selected Items of Costs
District costs generally fall under two major categories: 1) compensation/benefits and 2) non‐compensation
(supplies, services, travel or equipment). The District has elected to use federal Grant/Program funds for both
compensation/benefits and non‐compensation expenditures, when allowable.
Compensation & Benefits – Employee (Payroll Expenditures)
Compensation and benefits (payroll expenditures) are allowable costs for personal services rendered by
District employees during the period of performance under the federal Grant/Programs. Compensation Costs
All payroll expenditures shall be paid in accordance with the federal cost principles. First and foremost, the
payroll expenditures must be authorized on the Grant/Program application and the duties assigned must be
directly related to Grant/Program activities. In addition, compensation costs shall be allowable if:
The costs are reasonable for the services rendered and conform to the established federal, state, and
District compensation and benefit policies for expenditures with all other funds, i.e. local funds.
The employees have been employed in accordance with the District’s established hiring procedures.
The costs are supported by the appropriate timekeeping, absence tracking, time & effort certifications,
and/or other documentation as appropriate.
Federally funded employees shall report all outside employment or professional services rendered to
other entities. The external employment and/or professional services shall not conflict with the
federally funded activities obligated to the District.
Incentive compensation, such as stipends, awards, early resignation incentive, attendance incentive,
etc., are in accordance with the District’s written policies for each of these incentives.
Stipend compensation for other non‐federal Grant/Program award duties shall be supported by a
Supplemental Duties Job Description/Pay Notice. The additional duties shall not conflict with the
federally funded activities obligated to the District.
39
Benefit Costs
District costs for fringe benefits for federally funded staff shall be allowable as noted below:
All benefit costs shall be in accordance with federal & state statutes and the District’s written Employee
Benefits Guide.
All leave benefits shall be in accordance with the District’s written Leaves and Absences School Board
Policy (DEC Local).
The benefit costs shall be distributed equitably at the same allocation rate (percentage) as the base
compensation.
The benefit costs must be earned and paid during the Grant/Program period (or liquidated in
accordance with the Grant/Program award).
All benefit costs shall be allowable under the federal & state statutes and fringe benefits guide (subject
to taxes, as required by federal & state statute).
The District shall not charge benefit costs to a federally funded Grant/Program if the benefit costs are not in
accordance with federal and state statutes, the District’s written Employee Benefits Guide, or other written
benefit plan. The District has established the following as non‐allowable benefit costs:
Severance or settlement agreement payouts to current and/or previous federally funded
Grant/Program staff [NOTE. These costs are allowed subject to strict guidelines – District option to
include or exclude].
Optional pension plans (other than mandatory Teacher Retirement System of Texas (TRS)
contributions) [NOTE. These costs are allowed subject to strict guidelines – Socorro ISD has elected
to not allow these costs].
Documentation of Compensation and Benefit Costs
All compensation and benefit costs paid with federal Grant/Program funds shall be supported by the following
documentation:
Exempt staff
o Employment agreement, contract, or reasonable assurance as appropriate.
o Job description signed by the employee with language similar to: “Funded by Title I, Part A
with the primary purpose of supporting Grant/Program activities aimed at improving
academic achievement for students struggling to meet state standards.”
o Supplemental duties, if any, shall be supported by a Supplemental Pay Form.
o Absence records, if any.
o Time and Effort documentation, as appropriate (Semi‐Annual Certification, Periodic Time and
Effort, or the Substitute System for Time and Effort).
Non‐Exempt staff
o Employment agreement, contract, or reasonable assurance as appropriate.
o Job description signed by the employee with language similar to: “Funded by Title I, Part A
with the primary purpose of supporting Grant/Program activities aimed at improving
academic achievement for students struggling to meet state standards.”
o Absence records, if any.
o Time and Effort documentation, as appropriate (Semi‐Annual Certification, Periodic Time and
Effort, or the Substitute System for Time and Effort).
o Timekeeping records (actual work hours per workweek) in accordance with the Fair Labor
Standards Act (FLSA) and the District’s timekeeping procedures.
40
[Note: The Grant/Program Manager shall ensure that the Role ID and object codes reflected on the
Grant/Program application (Payroll Summary) are consistent with the human resources, payroll, finance, and
PEIMS records].
Selection of Grant/Program‐Funded Staff
The Grant/Program Manager shall work collaboratively with the appropriate stakeholders (campuses and
departments) to identify all staff needed to accomplish the Grant/Program objectives and activities. The
Grant/Program Manager shall work collaboratively with the Human Resources Department to obtain position
control numbers and estimated salaries for proposed Grant/Program‐funded staff prior to the completion of the
Grant/Program application. Additionally, the Grant/Program Manager shall provide a copy of the Payroll
Summary of each Grant/Program to each of the campuses and departments noted above upon approval of the
Grant/Program application.
The process of approving payroll expenditures from Grant/Program funds shall be a collaborative process
between the campus or department, Human Resources, Grant/Program Managers, and the Financial Services
Division [Budgeting, Accounting, and Payroll]. Each campus and/or department plays an essential role in
ensuring that all federal Grant/Program requirements are met.
The Board of Trustees-approved teacher hiring and midpoint pay scale shall be used to compensate all District
staff regardless of funding source. Additionally, the District shall provide the same employer-provided benefits
for all District staff regardless of funding source.
The compensation for Grant/Program‐funded staff shall be allocated to the respective Grant/Program (fund)
based on the single and/or multiple cost objectives performed by the Grant/Program-funded staff. If a
Grant/Program-funded staff member performs non‐Grant/Program activities during the day or beyond the
normal workday, the compensation for the non‐Grant/Program activities shall be paid from non‐Grant/Program
funds. Grant/Program‐funded staff with more than one cost objective shall comply with the Time and Effort
documentation requirements. Incentive payments, such as performance, perfect attendance, safety, etc., for
Grant/Program funded staff shall be allowable with federal funding if they are based on the same criteria as the
non‐federally funded staff.
New Positions
New Grant/Program-funded positions shall be created only when a job description has been developed and
approved by The Board of Trustees and The Department of Human Resources. The position control manager
will then provide a New FTE form for Cabinet approval. Once the position has been approved by Cabinet,
the position control manager will work with the appropriate Grant/Program Manager and Grant/Program
Accountant to ensure that adequate funds exist to fill the position with that grant/program distribution. The
finance department shall be notified via a Personnel Action Form (PAF) to ensure that the position is
budgeted and the position is paid using the correct payroll account distribution codes.
New Hires
New staff for positions that are fully or partially funded with federal Grant/Program funds shall be hired only
when a position and funding are both available. Upon separation of an employee, the campus or department of
the position’s location shall initiate a request through the District’s Personnel Action Form (PAF) system. The
position control manager will verify that the position is available and that it has not been closed. Once
41
approved by position control, the Grant/Program Manager and Accountant shall review the request and verify
that there is funding available and that the position is still authorized and necessary. Changes to the job
description, if any, shall be made at this time. Once the Grant/Program Manager approves the position and
the Grant/Program Accountant approves the availability of funds, The Department of Human Resources will
work with the campus/department to start the applicant/new hire workflow.
All new hires receive a job description of duties that includes verbiage indicating that the position is grant-
funded/federally funded. The employee will also receive a Notice of Assignment Letter that indicates that
his/her position is funded out of grant/federal funds. The verbiage includes that the District does not
guarantee the position and that the position is available based on the availability of funds.
Transfer of Personnel
If there is a request or recommendation made to transfer a grant-funded/federally funded employee to another
campus, assignment, or department, the home campus shall initiate the request via a PAF and the position
control manager will verify the availability of the position that the employee is transferring to. The
Grant/Program Accountant will verify the availability of funds for the transfer if and only if the employee is
going into a position that is grant-funded/federally funded. Once the position control manager, the
Grant/Program Accountant, and the Grant/Program Manager verify the availability of the position and funds,
the workflow to transfer/reassign the employee begins. This process includes verification of the fund
accounting code and the change of the location and fund accounting code at the time of the
transfer/reassignment. If the employee is going into a position that is funded out of local general funds, the
transfer/reassignment workflow begins.
Substitute Teachers
Salary expenditures for substitute teachers are allowable for approved teacher positions. The Grant/Program
Manager shall ensure that the expenditures for substitute teacher costs are budgeted and paid from the
appropriate account code(s). The Board of Trustees-approved substitute pay scale shall be used to
compensation all substitute teachers regardless of funding source.
Stipends and Extra Duty Pay
Stipends are allowable as outlined in Regulation DEAA. Job descriptions are sent out for all stipends once all
stipends have been identified for employees.
Time and Effort Documentation
District staff funded in any part with federal Grant/Program funds shall comply with federal guidelines related
to Time and Effort. The Grant/Program-funded staff, their immediate supervisors, Grant/Program Manager,
Human Resources, and the Special Revenue Accountant shall be aware of the federal guidelines related to
Time and Effort documentation. All impacted staff shall be trained by the Grant/Program Manager and/or
attend appropriate training from an outside source on an annual basis. The District shall collect and monitor
Time and Effort documentation for District employees only. Time and effort documentation does not apply
to independent contractors.
The District shall comply with all federal Time and Effort documentation guidelines. The following
requirements shall apply to all District staff funded in any part from federal Grant/Program funds, including
staff funded through non‐federal Grant/Program funds as part of a cost sharing or matching requirement.
42
Job Description for Grant-Funded/Federally Funded Staff Members
The Department of Human Resources distributes job descriptions to all District staff who are grant-
funded/federally funded. The job description includes/indicates the funding source and includes their
qualifications and job duties for the position. The employee signs for their job description when they are first
hired or at any time a change occurs in job status (promotion, reassignment, transfer). In addition to the job
description, the employee receives a Notice of Assignment Letter that indicates that the position/assignment
that the employee is currently serving in is grant-funded/federally funded and that their position/assignment is
not guaranteed as it is contingent on the availability of funds.
Roster of Federal Grant/Program Funded Staff Members
The Grant/Program Manager shall maintain an up‐to‐date roster of all Grant/Program-funded staff members to
include the position title, annual salary, and funding source(s) by percentage. The roster of Grant/Program-
funded staff shall also include any staff members paid with non‐federal Grant/Program funds whose
compensation/benefits are paid as part of a matching or cost sharing requirement of a federal Grant/Program
fund.
The home campus or department, Grant/Program Manager, Human Resources Department, and Position
Control Accountant shall work collaboratively to ensure that the roster accurately reflects the data maintained
in their respective area of responsibility. Discrepancies in the roster, if any, shall be brought to the attention of
the Grant/Program Manager.
The review of the roster shall include, but is not be limited to the following:
Campus or department – ensure that the correct staff member is assigned to the position title as noted
on the roster. The master schedule or assignment of instructional staff must support the position title
and funding source.
Human Resources – ensure that the position title and salary are correct as noted on the roster. In
addition, the HR department shall ensure that each Grant/Program-funded staff member has a signed
job description on file for the position title noted on the roster. Additionally, the HR department shall
ensure that all Grant/Program‐funded staff members meet the state’s certification requirements as
appropriate for the position.
Position Control Accountant – ensure that the funding source(s) and salary are correct as noted on the
roster. In addition, the Position Control Accountant shall ensure that the payroll distribution account
code(s) are in accordance with the FASRG.
Grant/Program Manager – ensure that the positions are authorized on the Grant/Program application
and that the PEIMS Staff Data submitted to TEA is consistent with the position title, Role ID, and
object code.
The review shall occur twice a year to ensure that the roster of Grant/Program-funded staff is accurate. NOTE:
It is critical that at least one of the reviews coincide with the submission of the Fall PEIMS Staff Data to ensure
that accurate data is submitted as of the October snapshot date.
Budgeting of Federal Grant/Program-Funded Staff Members
The roster of Grant/Program-funded staff members shall be the basis for budgeting. The percentages on the
roster will be utilized to budget the salaries and to enter the payroll distribution account code(s).
43
The Grant/Program Manager shall ensure that the Personnel Schedule of the Grant/Program application
matches the budget and payroll account code(s). For example, if the Personnel Schedule for Title I, Part A
includes a position of a “008 – Teacher (6119),” the budget and payroll account code distribution shall be
entered in a 6119 object code.
The Grant/Program Manager is responsible for monitoring the Time and Effort documentation to ensure that
the actual work performed is consistent with the budget distribution percentages. The Grant/Program Manager,
Human Resources, and Position Control Accountant shall work collaboratively to adjust the budget and payroll
account code distributions of Grant/Program-funded staff if the Time and Effort documentation consistently
reflects that the percentage(s) across the funding source(s) is not a true reflection of the normal work schedule.
Time and Effort requirements for staff members funded 100% from one Grant/Program or 100% from
a single cost objective
A staff member funded 100% from one Grant/Program source does not have to maintain monthly time and
effort records. However, this employee must certify semi‐annually in writing that he or she worked solely on
the program for the period covered by the certification. The employee and his or her immediate supervisor
must sign the Semi‐Annual Certification Form.
The timeline for Semi‐Annual Certifications shall be once per academic semester to coincide with the teaching
assignment each semester. The immediate supervisor shall submit all signed semi‐annual certifications to the
Grant/Program Manager as noted below:
1st
Certification – due by the end of January
2nd
Certification – due by the last working day of the spring semester
The Grant/Program Manager review shall consist of the following:
1. A review of the certification forms to ensure that every staff member and supervisor has certified that
his/her schedule is 100% related to a single Grant/Program or a single cost objective.
2. A test sampling of staff assignments, i.e., master schedule, duty schedule, etc. to verify the schedule is
100% related to a single Grant/Program or a single cost objective.
3. If it is found that a staff member no longer serves a single cost objective, the Grant/Program Manager
shall instruct the staff member to begin periodic Time and Effort reporting.
The Grant/Program Manager shall collect and review all Semi‐Annual Certification Forms. The
Grant/Program Manager shall file the certifications for audit purposes.
Time and Effort requirements for staff members split funded (funded from more than one (1) cost
objective and/or Grants/Programs)
Time and effort applies to employees to which one of the following applies:
Work less than 100% for a single Grant/Program
Work under multiple Grants/Programs
Work under multiple cost objectives
These employees are required to maintain a Time and Effort worksheet or to account for their time under a
substitute system. Employees must submit Time and Effort reports at least monthly to coincide with the
District pay periods. Such reports must reflect an after‐the‐fact distribution of 100 percent of the actual time
spent on each activity and must be signed by the employee and their immediate supervisor. Charges to payroll
must be adjusted to coincide with preparation and submittal of the interim expenditure report required for TEA
discretionary Grants/Programs.
44
Grant/Program funded staff members under this category shall complete a Time and Effort Worksheet to
include the date, Grant/Program source, percentage worked in the Grant/Program source per day, and the
summary for the month (or pay cycle). The staff member and his/her immediate supervisor shall sign the Time
and Effort report. The timeline for Time and Effort reports shall be due by the 10th
day of the following month.
The immediate supervisor shall submit all signed Time and Effort reports to the Grant/Program Manager.
The Grant/Program Manager review shall consist of the following:
1. A review of the Time and Effort reports to compare the summary percentage of Grant/Program‐related
work per funding source to the budgeted percentage utilized to charge the monthly (or semi‐monthly)
payroll charges.
2. A test sampling of staff assignments, i.e., master schedule, duty schedule, etc., to verify the percentage
of Grant/Program‐related work per funding source.
3. If the Time and Effort report reflects the same percentage, the report may be filed for audit purposes.
4. If the Time and Effort report reflects a percentage outside of the 10% variance for the quarter, the
report shall be reconciled to reflect the correct payroll charges by the Grant/Program funding source
and forwarded to the Special Revenue Accountant for adjustment of the payroll charges on the general
ledger.
The Special Revenue Accountant shall prepare a journal entry to reclassify the expenditures as noted on the
reconciliation of the Time and Effort report. According to federal regulations, the final amount charged to each
Grant/Program award must be accurate, allowable, and properly allocated. The Special Revenue Accountant
shall post all variances greater than 10% to the general ledger [NOTE: The Special Revenue Accountant
should use caution to avoid excessive drawdown of Grant/Program funds due to unallowable payroll costs if
timely adjustments to the general ledger are not posted prior to the drawdown of funds].
Time and Effort Substitute System
The US Department of Education (USDE) and the Texas Education Agency (TEA) have authorized the use of
a substitute system for Time and Effort.
In the event that the District determines that it is in its best interest to use the Time and Effort Substitute
System, the District will apply and follow TEA guidelines. Training of staff shall occur at the time the system
is implemented to ensure that all Grant/Program‐funded staff and the Grant/Program Managers and Financial
Services Division are aware of the requirements of this system.
Non‐Payroll Expenditures
Direct non‐payroll expenditures include contracted services, supplies, travel, and equipment. The expenditure
of federal Grant/Program funds for non‐payroll costs shall adhere to the District’s purchasing policies and
procedures. All encumbrances and expenditures from Grant/Program funds must be approved by the
Grant/Program Manager.
TEA Guidelines Related to Specific Costs
The District shall adhere to TEA’s Guidelines Related to Specific Costs as published on the TEA website. A
copy of the guidelines shall be made available to all staff members with authority to initiate and/or authorize a
purchase or expenditure from any funding source. These staff members will include but are not limited to the
following: campus/department bookkeepers, campus and department administrators, business office staff, and
Grant/Program department staff members. The guidelines shall be incorporated in the annual training for all of
these staff members. The Grant/Program guidelines shall be communicated with all schools/departments who
receive allocated funds.
45
Contracts and Professional Services with Grant/Program Funds
The Grant/Program Manager shall review and approve all contracted services/consultant agreements for
compliance with federal regulations regarding professional service costs (2 CFR 200.459) before the
agreement is submitted to the Purchasing Department and to District legal counsel.
The Grant/Program Manager shall review for the following:
1. The contract and/or funds have been approved in the Grant/Program application if specific approval is
required from the Grant/Program agency.
2. The contract’s nature and scope of service is directly related to the federal Grant/Program award
activities and objectives.
3. The contract does not contain any proposal costs as these are not allowable under federal regulations.
4. The contract meets the allowable cost principles.
5. The contract and/or consultant agreement fee for services does not exceed any federal Grant/Program
or local limits.
Approval of Grant/Program Purchases and Expenditures
The District shall adhere to the normal approval path for purchase orders with non‐Grant/Program funds. In
addition, all purchase orders with Grant/Program funds shall be reviewed and approved by the appropriate
Grant/Program manager.
The Grant/Program manager shall review for the following:
1. The expenditure is reasonable and necessary as defined in federal Grant/Program guidelines. (NOTE:
A test of whether an expense is necessary includes the verification that the expenditure is to perform a
strategy or activity in the District or Campus Improvement Plans).
2. The expenditure is supplementing, not supplanting a local expenditure (NOTE: Refer to compliance
issues related to “supplement, not supplant” for additional guidance).
3. The expenditure is not required by state law or local policy, which would indicate a supplant.
4. The expenditure is allowable, approved in the Grant/Program application, and is consistent with the
Grant/Program purpose.
5. The expenditure meets the allowable cost principles.
6. The expenditure has been competitively procured as required by law, if applicable.
7. The expenditure has been approved by the governing body when necessary.
In an effort to meet all obligation and liquidation requirements of Grant/Program funds, the purchase order
deadlines shall be adhered to by all purchase order originators. Deadlines are established on an annual basis
and are communicated by Grant/Program Managers and the Chief Financial Officer.
The following circumstances shall require additional review:
1. Invoice amount exceeds the purchase order
2. Payment of an invoice paid by an account code(s) other than the original account code(s) used to
encumber the purchase order
3. All travel expenditures
4. Non‐purchase order payments, i.e. mileage reimbursement
5. Reclassification of a prior expenditure from one account code(s) to another
All accounts payable staff members shall adhere to the best practices for all check disbursements. Specifically,
all checks issued by the District shall be verified, recorded, approved, issued, and reconciled by multiple
individuals to ensure division of duties.
46
Credit Card Purchases with Grant/Program Funds
The District shall use District‐issued credit cards to make purchases with federal Grant/Program funds as
needed; this practice should be limited to times of clear and present necessity.
The District shall not reimburse any purchases made with a non‐District credit card, except for travel‐related
expenditures, as appropriate and approved in advance.
Fraudulent credit card purchases made with federal Grant/Program funds shall be grounds for disciplinary
action, up to and including termination of employment. The appropriate legal authorities shall also be notified
for criminal prosecution as appropriate. Accidental use of a credit card to make an unauthorized purchase with
federal Grant/Program funds may be subject to similar disciplinary action but shall require immediate (within 2
days from date of discovery) restitution to the District [Note: The fraudulent or accidental charges may not
be charged to a federal Grant/Program fund, nor drawn down as expenditures.]
Petty Cash Purchases with Grant/Program Funds
The District shall not use a petty cash account to make purchases with federal Grant/Program funds.
The District shall not reimburse any purchases made with personal cash funds unless properly encumbered in
advance on a district purchase order.
Travel Expenditures with Grant/Program Funds (Students & Staff Members) The District may use federal Grant/Program funds for travel costs. All travel‐related expenditures from
Grant/Program funds shall comply with the allowable federal cost principles, the State of Texas Travel
Guidelines, School Board Policy, and the District’s travel guidelines [Travel Guidelines]. The allowable rates
of reimbursement shall be the lesser of the federal, state, or local rates. For example, if the federal rate of
reimbursement for mileage is greater than the local rate established in School Board Policy DEE Local, the
maximum rate of reimbursement for mileage with federal funds shall be the local rate. Socorro ISD observes
the IRS definition of mileage reimbursement rates.
The travel‐related expenditures must fall within the Grant/Program period, unless a specific exception is
allowable by the Grant/Program agency.
The following guidelines shall apply to the expenditure of Grant/Program funds for staff members, student,
and/or parent travel, as appropriate:
A completed Travel Request/Reimbursement form for all travel is required in advance.
Registration fees – registration fees shall be allowable if the event is related to Grant/Program
activities or objectives. When recreational or social events include an additional fee above and beyond
the registration fee, the additional fee shall not be paid with Grant/Program funds.
Meals – meal costs for overnight travel (in accordance with local travel guidelines) shall be allowed
for District employees and students. Non‐overnight travel meal costs shall not be allowed. The District
shall reimburse meal expenditures, subject to the GSA limits, based on District policy. As per
EDGAR, meal receipts are not required under federal or state travel requirements; however, the
District must always follow the most restrictive requirement, which may be local policy. The local
written travel policy may require employees on travel for the federal grant program to submit meal
receipts. The District is within its authority to have a more restrictive requirement than the federal or
state requirements. State travel rules only allow reimbursement of actual costs expended. When the
District does not have a local policy requiring meal receipts to be submitted, the traveler may only be
47
reimbursed for the actual costs expended for meals up to the maximum allowed per diem rate. The
maximum allowed per diem rate is always the state-approved per diem rate or local policy per diem
rate, whichever is less. The traveler must certify in the travel reimbursement request that the amount
requested for reimbursement for meals is only the actual amount expended. At the discretion of the District, the traveler may need to submit a Socorro ISD Travel
Request/Reimbursement Form with the actual meal costs for work‐related meals. The daily meal
allowance in these cases shall be adjusted based on time of departure/return and meals provided as part
of the registration fee (unless special dietary needs exist).
Lodging – lodging expenditures for overnight travel (in accordance with local travel guidelines) shall
be allowed. The District shall pay for lodging costs up to the lesser of the District or GSA limits.
Receipts shall be required for all lodging expenditures. The cost of recreational or personal services
such as gyms, spas, etc. shall not be allowed with Grant/Program funds.
Transportation – transportation costs shall be allowed for reasonable expenses such as flight, rental
car, taxi, shuttle, mileage reimbursement, etc. (in accordance with local travel guidelines). Receipts
shall be required for all transportation expenditures to the extent that a receipt is available.
Transportation expenditures must be reasonable and limited to the guidance in the cost principles.
Grant/Program funds shall not be used for travel costs of non‐District staff such as spouses. The District shall
not allow any “family‐friendly” travel expenditures, such as dependent care costs, with federal Grant/Program
funds.
The Grant/Program Manager shall review and approve all travel‐related requests paid with federal
Grant/Program funds. The Grant/Program Manager will review for the following:
1. The traveler has documented a valid reason for the travel which is consistent with the Grant/Program
activities and objectives.
2. The travel expenditures meet the allowable cost principles.
3. The travel is not for the Superintendent, Board of Trustees, or non-district employees.
4. The travel is for students during an educational field trip or other approved activity in accordance with
Grant/Program activities and objectives.
5. Professional development for a contractor or consultant is not allowable.
6. The travel was approved by the Grant/Program agency in cases where said review is necessary.
The Accounts Payable Department shall review for the following:
1. All original, detailed receipts include an itemized list of purchases.
2. The costs supported are reasonable and were approved in advance (i.e. a receipt submitted for a
parking garage would need to have been encumbered on the Travel Request Form).
Preparing Expenditure Reports & Drawdown of Funds
Drawdown of Grant/Program Funds The District shall draw down Grant/Program funds that have been spent in accordance with the Grant/Program
guidelines. The drawdown of funds will be done quarterly at a minimum, or as allowed or required by the
Grant/Program guidelines. The drawdown shall be for all expenditures to date, less Grant/Program funds
received to date, as verified by the general ledger [NOTE: The expenditures shall be net of all refunds, rebates,
discounts, credits, and other adjustments. In addition, the District may not draw down more cash than
necessary to meet three days’ cash needs if the District has opted to operate under the cash advancement
program guidelines].
48
The District has opted to operate under cash reimbursement program guidelines. The District shall submit a
drawdown of federal Grant/Program funds only when the following has occurred:
The expenditure has been made as evidenced by distribution of a paycheck to a Grant/Program funded
staff member or mailing, e‐paying, or delivering a payment to a vendor.
The expenditure has been accrued at the fiscal year end or program year end following the allowable
guidelines of the Grant/Program and GAAP definitions of accruals.
At no time shall the District draw down any “advanced” cash payments, unless specifically allowed by
the Grant/Program agency.
The drawdown of Grant/Program funds from the Grant/Program agency shall be initiated by the Special
Revenue Accountant. A detailed summary general ledger of each Grant/Program fund should be generated to
determine if the District is entitled to draw down funds. If the District has funds available for drawdown, a
detailed general ledger should be generated and forwarded to the Grant/Program Manager for their review and
approval. [NOTE: If the Grant/Program manager has real‐time access to a detailed general ledger, they should
pull the information and review the report].
If a Grant/Program has a matching requirement, the District shall draw down only the allowable
amount after verifying compliance with the level of matching expenditures.
The Grant/Program Manager shall review for the following:
1. A review of the detailed general ledger for any unusual charges or reclassification of expenditures.
2. A test sampling of either unusual or large expenditures to ensure that the expenditures were reviewed
and approved by all designated staff.
3. A test to monitor the percentage of expenditures‐to‐date to ensure that the Grant/Program funds are
expended on a timely basis throughout the Grant/Program period. [NOTE: TEA may disallow
Grant/Program fund expenditures that appear to be made outside of the Grant/Program period or so late
in the Grant/Program period that the District and the students did not benefit from the delayed
expenditure].
The Special Revenue Accountant shall prepare the paper or electronic drawdown request. The amount of the
revenues and receivables shall be recorded on the general ledger and a copy of all supporting documentation
such as the detailed general ledger, approval from the Grant/Program Manager, and other documentation shall
be filed for audit purposes. The Special Revenue Accountant shall prepare this journal ledger entry and the
Director of Business Services shall post the entry to the finance general ledger.
If manual approval of an electronic drawdown is required, the Financial Services Division shall comply with
the manual requirements. For example, TEA at times requests supportive information related to a drawdown
such as a detailed general ledger, narrative justification, or summary of expenditures by object code. Upon a
request from TEA, the Financial Services Division shall respond to the request within the allotted time to avoid
designation as a “high risk” Grant/Program.
The Financial Services Division shall ensure that the requested drawdown amount does not exceed a
Grant/Program‐specific drawdown amount, or percentage [NOTE: The ESSA drawdown percentage is 20%
per month and aggregates each month].
The final drawdown of Grant/Program funds from the Grant/Program agency shall be made within the
allowable timeframe. The Grant/Program liquidation guidelines shall be followed when making final payment
49
for all goods and services received and placed into service before the end of the Grant/Program period. The
final drawdown process shall be the same as a monthly or periodic drawdown, except that all refunds, rebates,
credits, discounts or other adjustments to the general ledger must be recorded in the general ledger prior to
submitting the final drawdown request. There shall be no outstanding purchase orders or pending liquidations
at the time of the final drawdown of Grant/Program funds. The final drawdown shall be reviewed and
approved in the same manner as a periodic drawdown.
Federal regulation (CFR 200.415) requires that the District certify the accuracy of the annual and fiscal reports
or vouchers requesting payments. The Director of Business Services certifies every drawdown of funds,
including the final expenditure report (final drawdown of funds) as noted below:
By signing this report, we certify to the best of our knowledge and belief that the reports are true, complete and
accurate, and the expenditures, disbursements and cash receipts are the purposes and objectives set forth in
the terms and conditions of the federal award. We are aware that any false, fictitious, or fraudulent
information or omission of any material fact, may subject us to criminal, civil, or administrative penalties for
fraud, false statements, false claims or otherwise.
If a final drawdown deadline is missed, the Special Revenue Accountant shall contact the Grant/Program
agency to request an extension [NOTE: TEA has developed procedures to request an extension for filing
expenditure reports. The request form must be completed, signed by the Superintendent and filed with TEA
within 30 days of the final expenditure report deadline].
The revenues and receivables from the Grant/Program agency shall be recorded in the general ledger. The
same process for preparation and posting of the general ledger entry as a periodic drawdown shall be followed
[NOTE: The revenues realized and expenditures should be equal at the time of the final drawdown of
Grant/Program funds].
Receipt of Grant/Program Funds
All District staff members, including those assigned with federal Grant/Program duties, shall adhere to
cash management best practices. Specifically, all cash received by the District shall be deposited,
recorded, and reconciled by multiple individuals to ensure division of duties.
The District shall reduce all Grant/Program fund receivables upon receipt from the Grant/Program agency. The
receipt of Grant/Program funds shall be posted to the general ledger to the appropriate cash and receivable
account code. In the event that the Grant/Program funds received do not match the recorded receivable, the
Special Revenue Accountant shall contact the Grant/Program agency to determine the reason for the
discrepancy. If the Grant/Program agency has reduced and/or increased the Grant/Program funds paid to the
District, a general ledger adjustment shall be posted to the appropriate revenue and receivable accounts. The
Special Revenue Accountant shall prepare the adjusting journal entry and the Director of Business Services
shall post the entry to the finance general ledger.
District Options:
The District will not maintain Grant/Program funds in a separate bank account.
The District has elected to draw down federal Grant/Program funds under the cash reimbursement program
guidelines, i.e. after the delivery of the payment to the payee. No interest shall be earned, recorded, nor
returned to the Grant/Program agency as a result of the cash reimbursement program.
50
Tracking and Recording Receivables
On a quarterly basis, the Special Revenue Accountant shall review all pending receivables. Aged receivables,
defined as greater than 60 days from the date of recording, shall be investigated and resolved by contacting the
Grant/Program agency.
At the end of the fiscal year, all known and measurable receivables shall be recorded to the general ledger to
the appropriate Grant/Program code. The Special Revenue Accountant shall prepare the journal entry and the
Director of Business Services shall post the entry to the finance general ledger.
Grant/Program Compliance Areas The District shall ensure that it is in compliance with all provisions and assurances of all Grant/Programs.
Additionally, the District shall comply with Grant/Program requirements such as supplement, not supplant,
comparability of services, indirect cost, and maintenance of effort spending levels.
Supplement, Not Supplant The term “supplement, not supplant” is a provision common to federal statutes authorizing educational
Grant/Programs. There is no single supplement, not supplant provision. Rather, the wording of the provision
varies depending on the statute that contains it.
Although the definition may change from statute to statute, supplement not supplant provisions require in a
basic sense that Grantees/Programs use state or local funds (general funds) for all services required by state
law, State Board of Education (SBOE) rule, or local policy and prohibit those funds from being diverted for
other purposes when federal funds are available. Federal funds must supplement—add to, enhance, expand,
increase, extend—the programs and services offered with state and local funds. Federal funds are not permitted
to be used to supplant—take the place of, replace—the state and local funds used to offer those programs and
services.
The Grant/Program Manager shall ensure that all Grant/Program-funded activities are designed to supplement
rather than supplant, in compliance with program-specific requirements in addition to overall federal
requirements.
The Grant/Program Manager shall review and approve all purchase orders and non‐purchase order payments.
The Grant/Program Manager review shall include a determination if the planned purchase and/or expenditure
meet the following guidelines:
1. The Grant/Program funds will be used to enhance, expand, or extend required activities. Examples
may include before/after school tutoring, additional research‐based instructional programs, or other
supplemental expenditures not required by state law or local policy.
2. The Grant/Program funds will be used for specific Grant/Program activities included in the
Grant/Program application that are above and beyond the activities funded with local funds.
3. The Grant/Program funds will be used for supplemental Grant/Program activities as noted on the DIP
or a CIP.
Comparability of Services Comparability of services is a fiscal accountability requirement that applies to local educational agencies
(LEAs) that receive funds under Title I, Part A of the Elementary and Secondary Education Act of 1965
(ESEA), as reauthorized by the Every Student Succeeds Act of 2015 (ESSA). The intent of the comparability
of services requirement is to ensure that an LEA does not discriminate, intentionally or unintentionally, against
51
its Title I schools when distributing resources funded from state and local sources simply because these schools
receive federal funds [TEA Title I, Part Comparability of Services Guidance Handbook].
The Director of State and Federal Programs shall conduct the comparability test, complete the Title I, Part A
Comparability Assurance Document (CAD), and submit the Comparability Computation Form (CCF) to TEA
by the annual deadline.
The Director of State and Federal Programs shall follow this process when completing the CAD and CCF:
1. Is the District exempt from the comparability requirement? If yes, the CAD shall be completed and
submitted.
2. If the District is not exempt from them comparability requirement, the comparability testing process
should continue as noted below:
a. List all campuses in the CCF comparability testing.
b. Identify all campuses on the CCF as Title I Part A, skipped, or non‐Title I, Part A.
c. Determine whether to include dedicated EE and/or PK campuses in the comparability testing.
d. Select test method 1, 2, or 3 (as defined by TEA) and use the selected method consistently for
all campuses being tested.
e. Complete the CAD for review by the Grant/Program Manager. After review and approval by
the Grant/Programs manager, the CAD and CCF should be forwarded to the Superintendent
for signature.
f. Submit the CAD and CCF to TEA by the mid-fall semester deadline.
If TEA determines that the District is non‐compliant, the Chief Financial Officer, the Director of Budgeting,
and the Director of State and Federal Programs shall address the non‐compliance finding. In addition, the
District shall adjust budgets as appropriate until the District is in compliance with the comparability
requirement.
Indirect Cost Grantee/Programs must have a current, approved federal indirect cost rate in order to apply indirect costs to the
Grant/Program. The indirect cost rate is calculated using costs specified in the Grantee/Program’s indirect cost
plan and these specified costs may not be charged as direct costs to the Grant/Program under any
circumstances [TEA Indirect Cost Handbook].
The District shall apply for an indirect cost rate through the federal Grant/Program agency or pass‐through
entity (TEA) in accordance with the current regulations. The Special Revenue Accountant shall complete and
submit an Indirect Cost Rate Proposal by the established deadline as specified by the pass‐through entity (TEA)
on the Indirect Cost webpage at http://tea.texas.gov/index4.aspx?id=3842.
The lesser of the District’s Indirect Cost Rate or the maximum allowable rate shall be used to post Indirect
Costs for federal funds to the General Fund. The Special Revenue Accountant shall prepare a general ledger
entry for the indirect costs. The Director of Business Services shall post the entry to the finance general ledger.
Maintenance of Effort (MOE) The District shall comply with the Every Student Succeeds Act (ESSA) and Individuals with Disabilities Act
(IDEA) maintenance of effort requirements.
52
ESSA MOE
Federal statute requires that local education agencies (LEAs) receiving Title I, Part A funds must continue to
maintain its fiscal effort with state and local funds. An LEA may receive its full Title I, Part A entitlement if
either the combined fiscal effort per student or the aggregate expenditures for the preceding fiscal year was not
less than 90 percent of the combined fiscal effort or aggregate expenditures for the second preceding fiscal
year. Maintenance of Effort (MOE) is calculated using state and local operating expenditures by function,
excluding expenditures for community services, capital outlay, debt service, supplementary expenses as a
result of a Presidential-declared disaster, and expenditures from funds provided by the federal government
[TEA ESSA MOE Guidance].
The Staff Accountant (State/Federal Programs) shall calculate the MOE using the TEA ESSA LEA MOE
Determination Calculation Tool at the end of the fiscal year. Non‐compliance with ESSA MOE will result in a
reduction of ESSA funds in the exact proportion by which the District fails to meet the MOE requirement. In
the event of non‐compliance, the Chief Financial Officer, the Director of Budgeting, and the Director of State
and Federal Programs shall address the non-compliance issue and make necessary adjustments at the local
level. If the ESSA MOE falls below the required level, the Financial Services Division and Grant/Program
Manager shall collaborate to develop a plan to bring the District into compliance with MOE requirements.
IDEA‐B MOE
An LEA that accepts IDEA‐B funds is required under IDEA‐B to expend, for services to students with
disabilities, at least an amount equal to 100% of the state and/or local funds it expended on students with
disabilities during the previous year. Federal law provides four methods of demonstrating compliance (or
“maintaining effort”), as described in the Methods of Determining Compliance section of the handbook. [TEA
IDEA‐B MOE Guidance Handbook]
The Staff Accountant (Business Services) shall calculate the MOE using the TEA IDEA‐B LEA MOE
Calculation Tool at the end of the fiscal year. Non‐compliance with IDEA‐B MOE will result in a reduction
of IDEA‐B funds in the exact proportion by which the District fails to meet the MOE requirement. In the
event of non‐compliance, the Chief Financial Officer, the Director of Budgeting, and the Director of Special
Education shall address the non-compliance issue and make necessary adjustments at the local level. If the
IDEA‐B MOE falls below the required level, the Financial Services Division and Grant/Program Manager
shall collaborate to develop a plan to bring the District into compliance with the MOE requirements [NOTE:
The Financial Services Division shall code all special education expenditures that qualify as exceptions to a
specific sub‐object for tracking purposes. For example, if the District makes a long term purchase of
equipment for a special education student, the District should track that expense separately in order to apply
that cost as an exception during the MOE calculation].
As part of the IDEA‐B Grant/Program application process, the Grant/Program Manager will need to determine
the Special Education expenditures for the prior fiscal year as well as the budgeted Special Education
expenditures for the upcoming fiscal year. The Director of Budgeting shall provide these amounts to the
Grant/Program Manager to ensure that the most accurate amounts are reflected in the Grant/Program
application. Should changes be made to these amounts, the Director of Budgeting shall submit the changes to
the Grant/Program Manager.
53
Reporting Requirements The District shall ensure that all reporting requirements for Grants/Programs are met within the established
timelines. Completion of the reports may require the collaboration of several departments; however, the
ultimate responsibility for the reporting requirement shall be as detailed below:
1. The Grant/Program Managers are responsible for programmatic reports such as activity, progress,
compliance and evaluations.
2. The Special Revenue Accountant is responsible for the financial reports such as interim expenditure
reports, drawdown calculations, final expenditure reports, indirect cost proposals, and invoices to
granting agencies as necessary.
3. The Director of State and Federal Programs is responsible for the Comparability of Services and
ESSA Maintenance of Effort reports. The Director of Special Education is responsible for the IDEA-
B Maintenance of Effort report.
4. The Chief Human Resources Officer is responsible for compliance with state requirements for
appropriate certification of employees.
The Grant/Program Manager shall monitor deadlines to ensure that all programmatic reporting requirements
have been completed by the appropriate campus and/or department. The Special Revenue Accountant shall
monitor deadlines to ensure that all financial reporting requirements have been completed.
Grant/Program Monitoring and Accountability
The District shall ensure that all Grant/Program funds are consistently monitored throughout the
Grant/Program period. The monitoring shall include, but not be limited to:
All activities of the Grant/Program are in compliance with federal requirements such as cost principles,
auditing requirements, and reporting requirements.
The Grant/Program expenditures are properly documented and meet all allowable cost requirements.
The Grant/Program has adequate internal controls to prevent audit findings, over/under expenditures,
and fraudulent transactions.
The Grant/Program Managers have implemented strategies to deter, mitigate and eliminate waste and
fraud in the expenditure of Grant/Program funds.
The Grant/Program Manager for each federal Grant/Program shall be responsible for the programmatic,
evaluative, and financial compliance. The use of “Grant/ Program Manager” throughout this document shall
refer to the specific Grant/Program Manager by federal Grant/Program as listed in section 902.9.
The Grant/Program manager shall monitor the timing of Grant/Program activities throughout the
Grant/Program period, particularly as they relate to the desired outcomes. The Special Revenue Accountant
shall monitor the timing of Grant/Program expenditures related to the period of availability of Grant/Program
funds. If either the Grant/Program activities or Grant/Program expenditures reflect that the District will not
accomplish the Grant/Program activities or objectives during the Grant/Program period, the Grant/Program
Manager and the Special Revenue Accountant shall work collaboratively to develop an action plan to ensure
that the federal Grant/Program goals are met. The oversight of Grant/Program activities and expenditures shall
include, but not be limited to, the following:
Cost overruns or high unit costs
Construction projects – certification of project completeness (as evidenced by the AIA)
Significant developments that may result in an inability to complete the Grant/Program activities
54
The District shall maintain supporting documentation for all Grant/Program expenditures and provide the
documentation upon request to the District’s external auditors, Grant/Program agency, or other oversight
agency.
Audit findings or deficiencies shall be addressed in a timely manner upon receipt of the notification. The
Financial Services Division and the Grant/Program Manager shall work collaboratively to develop and
implement a Corrective Action Plan to resolve the findings or deficiencies. The Superintendent, or designee,
shall approve the Corrective Action Plan and monitor the timely implementation of corrective strategies.
The District shall disclose to the Grant/Program agency if any federal Grant/Program funds have been subject
to fraud by District staff and/or contractors (vendors). Corrective actions, as appropriate, shall be implemented
to remedy the loss of Grant/Program funds due to fraud.
Remedies for Non‐Compliance
The District may be subject to consequences due to non‐compliance with federal regulations. The District shall
strive to maintain compliance, but shall respond appropriately to all notifications of non‐compliance from the
federal Grant/Program agency or pass‐through agency (TEA).
Grant/Program Closeout Procedures
The District shall submit all Grant/Program closeout documents to the Grant/Program agency or pass‐through
agency, as appropriate. Grant/Program closeout procedures shall include, but not be limited to:
No obligations shall be made after the Grant/Program period end date.
All obligations incurred during the Grant/Program period are liquidated by the deadline.
The final Grant/Program performance report is submitted by the deadline.
The final Grant/Program expenditure report is submitted by the deadline.
The final drawdown of Grant/Program funds or reimbursement request has been completed.
The final Grant/Program expenditure reimbursement has been recorded in the general ledger.
Certification of the final report of federal Grant/Program funds is completed.
Any excess Grant/Program funds have been refunded or other payables to the Grant/Program agency
or pass‐through agency have been liquidated.
Real and/or personal property on hand at the end of the Grant/Program period is inventoried and
reconciled.
55
Grant/Program Awards
Grant/Program
Title/#
Fund # CFDA # Grant Begin Date Grant End Date Grant/Program Manager
Title I, Part A 211 84.010A 07/2018 09/2019 Director of State and Federal Programs
Title I, Part C 212 84.144A 07/2018 09/2019 Director of State and Federal Programs
Title II, Part A 255 84.367A 07/2018 09/2019 School Improvement Officer
Title III, Part A 263 84.365A 07/2018 09/2019 Director of Bilingual/ESL Education
Title IV, Part A 289 84.424A 07/2018 09/2019 Director of State and Federal Programs
TEHCY
(Homeless)
206 84.196A 09/2018 08/2019 Director of State and Federal Programs
IDEA‐B
Formula
224 84.027A 07/2018 09/2019 Director of Special Education
IDEA‐B
Formula Deaf
316 84.027A 07/2018 09/2019 Director of Special Education
IDEA‐B
Discretionary Deaf
315 84.027A 09/2018 08/2019 Director of Special Education
Carl D. Perkins 244 84.048A 07/2018 06/2019 Director of Career and Technical Education
IDEA‐B
Preschool
225 84.173A 07/2018 09/2019 Director of Special Education
IDEA‐B
Preschool Deaf
317 84.173A 07/2018 09/2019 Director of Special Education
IDEA C‐ ECI 340 84.181A 09/2018 08/2019
Director of Special Education
USDA Donated
Commodities
240 10.555 07/2018 06/2019 Director of Child Nutrition Services
National
School
Breakfast
240 10.553 07/2018 06/2019 Director of Child Nutrition Services
National
School Lunch 240 10.555 07/2018 06/2019 Director of Child Nutrition Services
TEA Grant/Program Opportunities: [The following resources are available online for each
Grant/Program]
General and Fiscal Guidelines
Program Guidelines
Program‐Specific Provisions and Assurance
56
Every Student Succeeds Act (ESSA)
The Every Student Succeeds Act (ESSA) was signed by President Obama on December 15, 2015. This
bipartisan measure reauthorized the 50-year-old Elementary and Secondary Education Act (ESEA), of 1965,
the nation’s national education law and symbol of our nation’s longstanding commitment to equal opportunity
for all students.
ESSA provisions include the following under the law:
Advances equity by upholding critical protections for America’s disadvantaged and high-need
students.
Requires for the first time that all students in the United States of America be taught to high academic
standards that will prepare them to succeed in college and careers.
Ensures that vital information is provided to educators, families, students, and communities through
annual statewide assessments that measure students’ progress toward those high standards.
Helps to support and grow local innovations—including evidence-based and place-based
interventions developed by local leaders and educators—consistent with our investing in Innovation
and Promise Neighborhoods.
Sustains and expands this administration’s historic investments in increasing access to high-quality
preschool.
Maintains an expectation that there will be accountability and action to effect positive change in our
lowest-performing schools, where groups of students are not making progress, and where graduation
rates are low over extending periods of time.
2019 – 2020 Title I Schools Schoolwide (SW) (ALL SCHOOLS IN DISTRICT)
Americas High School Bill Sybert School (K-8) KEYS Elementary
Eastlake High School Desert Wind School (K-8) Loma Verde Elementary
El Dorado High School Ernesto Serna School (K-8) Lujan-Chavez Elementary
Montwood High School Jane Hambric School (K-8) Mission Ridge Elementary
Pebble Hills High School John Drugan School (K-8) Myrtle Cooper Elementary
Socorro High School Paso Del Norte School (K-8) O’Shea Keleher Elementary
Mission Early College HS Benito Martinez Elementary Purple Heart Elementary
Options High School Cactus Trails Elementary Robert Rojas Elementary
KEYS Academy Campestre Elementary SGT. Roberto Ituarte Elem.
Capt. Walter Clarke Middle Chester E. Jordan Elementary SGT. Jose F. Carrasco Elem.
Col. John Ensor Middle Dr. Sue Shook Elementary Sierra Vista Elementary
Hurshel Antwine Middle Elfida Chavez Elementary Vista Del Sol Elementary
Montwood Middle Escontrias Early Childhood (PK-1)
Salvador Sanchez Middle Escontrias Elementary (2-5)
Socorro Middle H.D. Hilley Elementary
SPC. Raphael Hernando III Middle Helen Ball Elementary
SSG. Manuel R. Puentes Middle Horizon Heights Elementary
Sun Ridge Middle Hueco Elementary
William D. Slider Middle James P. Butler Elementary
57
Federal Fund Cycle
The Title I, Part A program is authorized through the Elementary and Secondary Education Act (ESEA) to
provide supplemental resources to LEAs beyond local and state funds. The funds, based on specific formulas,
flow at each level from the United States Department of Education (USDE) to each state education agency,
specifically the Texas Education Agency (TEA) in Texas. TEA then uses funding formulas to provide funds
to LEAs, which then determine which eligible campuses will receive funds and which private nonprofit (PNP)
schools are eligible to receive services using allowable funds. The funds are intended to help schools with
high concentrations of students from low-income families provide high quality education that will enable all
children to meet state student performance standards and college/career readiness.
58
Guidelines for the Use of Title I, Part A Grant Funds
Title I, Part A schools must ensure that funds support efforts to improve performance of all students with
particular attention to students who are failing or at risk of failing to meet at minimum the Texas Essential
Knowledge and Skills (TEKS) standards on state academic assessments.
Funds may be used to supplement, not supplant, other state and local resources for improving the
instructional program.
All expenditures should be reflected in the Campus Improvement Plan (CIP) and should have a
strong likelihood of impacting the instructional program in the current school year; inappropriate
expenditures may require alternative funding sources.
Planning budgets are developed in the spring semester preceding the implementation year based on the
planning allocation provided to each school. School planning budgets are incorporated into the District’s
ESSA application and submitted to the Texas Education Agency for review and approval. Schools do not
have the authority to spend funds until notification of SISD Board of Trustees approval is provided.
Funds allocated during a particular fiscal year are:
To be expended during the same time period of the grant
Not carried over at the school level to the next fiscal year
Not be used to pay for activities occurring in a different fiscal year.
Required to begin and end by June 30th of the fiscal year if used to enter into a contractual agreement.
Contracts entered after the fiscal year has started must be prorated to reflect the date entered and the
end date of June 30th.
Recommended Expenditures
Instructional Staff:
Teachers on Special Assignment
College Tutors (Part-Time)
Temporary Instructional Aides (TIA)-(Part-Time)
Instructional Aides (Full-Time)
Extended time programs (Afterschool Tutoring, Saturday, Intersession or Summer School) for lowest
performing students and related expenses, including extra duty pay and transportation.
Instructional materials/supplies
Technology (for supplemental student instruction)
Parent/Family Engagement Activities
High quality professional development activities and materials
All Title I schools are required to complete the following documents:
Comprehensive Needs Assessment (CNA)
Campus Improvement Plan (CIP)
59
TITLE I, PART A PROGRAM
Title I, Part A provides supplemental federal funding to state and local education agencies. This funding
pays for resources to assist schools with high concentrations of students from low-income families. These
resources improve education quality and help ensure all children in low-income contexts meet the state’s
student performance standards. Title I, Part A provides support to schools in implementing either a
schoolwide program or a targeted assistance program. Title I, Part A programs use effective methods and
instructional strategies that are grounded in scientific research. (www.tea.state.tx.us)
Schools must make improvements on state assessment results and focus on best teaching practices in order to
be in compliance with funds received. A new system of accountability has been implemented in Texas with
the implementation of Targeted Support and Comprehensive Support school designations.
Purpose of Title I, Part A Program Funding
The purpose of Title I, Part A program funding is to ensure that all children have a fair, equal, and significant
opportunity to obtain a high quality education and reach, at minimum, proficiency on challenging state
academic achievement standards and state academic assessments.
The purpose of the program is accomplished by:
Ensuring high standards for all students and aligning the efforts of states, local educational agencies,
and schools to help students served with Title I, Part A funds reach such standards;
Providing students with an enriched and accelerated educational program, including, when
appropriate, the use of supplemental resources, schoolwide programs, or the increase of the amount
and quality of instructional time so that students served with Title I, Part A funds receive at least the
classroom instruction that other students receive;
Promoting schoolwide reform and ensuring access of children to effective instructional strategies and
challenging academic content that includes complex thinking and problem solving experiences;
Providing substantial staff development opportunities to significantly upgrade the quality of
instruction;
Coordinating all Title I, Part A services with each other, with other educational services, and to the
extent possible, with health and social service programs funded from other sources;
Providing parents meaningful opportunities to participate in the education of their children at home
and at school;
Distributing resources, in amounts sufficient to make a difference, to areas and campuses where the
needs are the greatest;
Improving accountability by using the state assessment systems to measure how well Title I, Part A
students are achieving the challenging state student performance standards (TEKS) expected of all
students, and providing greater decision making authority and flexibility to schools and teachers in
exchange for greater responsibility for students’ performance.
60
Title I, Part A Program Delivery
Title I, Part A school programs are either schoolwide or targeted assistance.
Eligibility
Schools eligible to receive Title I, Part A funds under the schoolwide program must have 40 to 100 percent of
their students qualify to receive free or reduced lunch. Campuses that have 39% or less of their students
qualifying to receive free or reduced lunch are classified as Title I targeted assistance schools.
Title I, Part A Funds Should Supplement and Not Supplant
Title I, Part A funds should not be used to provide services that are required by:
• State Law
• State Board of Education Rule
• Local Policy
ELEMENTS OF A TITLE I, PART A SCHOOLWIDE PROGRAM (SWP)
ESSA SCHOOLWIDE PROGRAM REQUIREMENTS:
Element 1: SWP Comprehensive Needs Assessment (Section 1114(b)(6))
Campuses operating a schoolwide program must conduct a comprehensive needs assessment of the
entire school that includes:
Information on the academic achievement of students in relation to the challenging state academic
standards, particularly the needs of those students who are failing or are at risk of failing, to meet the
challenging state academic standards and any other factors as determined locally.
Element 2: SWP Campus Improvement Plan Requirements (Section 1114(b))
An eligible school operating a school wide program may use Title I, Part A funds for any activity that
supports the needs of students in the school as identified through the comprehensive needs assessment
and articulated in the schoolwide plan. The school shall develop a Campus Improvement Plan that
includes:
A description of the strategies that the school will be implementing to address school needs,
including a description of how the strategies will:
-Provide opportunities for all children to meet the challenging State academic standards, including
students in subgroups defined as economically disadvantaged, from major racial and ethnic groups,
students with disabilities, and English learners (Section 1111(c)(2)).
-Use methods and instructional strategies that strengthen the academic program in the school,
increase the amount and quality of learning time, and help provide an enriched and accelerated
curriculum, which may include programs, activities, and courses necessary to provide a well-rounded
education.
-Address the needs of all students in the school, but particularly the needs of those at risk of not
meeting the challenging state academic standards.
If programs are consolidated, the specific state educational agency and local educational agency
programs and other federal programs will be consolidated in the schoolwide program.
61
Element 3: Parent and Family Engagement Requirements (Section 1116(b-c))
A campus that receives Title I, Part A funds must conduct outreach to all parents and family members
and implement programs, activities, and procedures for the involvement of parents and family
members in programs assisted under this part consistent with this section. Such programs, activities,
and procedures shall be planned and implemented with meaningful consultation with parents of
participating children (School Parent and Family Engagement Policy, School-Parent Compact
required).
DISTRICT AND CAMPUS IMPROVEMENT PLANS
1. COMPREHENSIVE NEEDS ASSESSMENT (CNA): All data were reviewed for all students and student
groups to identify areas of strength and areas of need in terms of student achievement, staff development,
and parent involvement in relation to the state academic content standards and the state student academic
achievement standards. PL 107-110 §1114(b)(1)(A); PL 107-110 §1115(d)(2)(A).
The following areas must be addressed in the CNA:
1. Campus and Community Demographics
2. Student Academic Achievement
3. District Processes and Programs
4. School Perceptions (Climate)
A Five Step Process
Step 1. Review the purpose and outcomes for conducting the CNA.
Step 2. Establish committees for each area of the CNA.
Step 3. Determine the types of data that will be collected and analyzed by committee to develop the
school profile.
Step 4. Determine areas of priority and summarize needs.
Step 5. Connect the CNA to the district/campus improvement plan development and review process.
2. GOALS (DISTRICT/CAMPUS GOALS): Board of Trustees-approved five district goals, aligned with the
Superintendent’s five Strategic Directions.
3. PERFORMANCE OBJECTIVES: Must be measurable. Summative evaluations for performance
objectives must be completed at the end of the federal fiscal year (June 2019).
4. STRATEGIES: Must relate to performance objective and have adequate description.
a. To the extent applicable, Title I, Part A Elements must be connected to strategies.
b. Staff Responsible for Monitoring must be included.
c. The Strategy’s Expected Result/Impact must be included.
d. Three (3) Formative Reviews for each strategy are to be completed during the academic year.
e. Where applicable, specific funding sources for strategies must be documented. IMPORTANT: If
general funds are being used, that should be documented, but any federal funding source as well as state
compensatory education funding must be documented at all times.
62
5.PERSONNEL: Title I, Part A-funded personnel and State Compensatory Education-funded personnel
must be listed in the appropriate area of the DIP and CIPs. This applies whether an employee is paid
entirely out of one of these funding sources or partly out of one of these funding sources.
6. COMMITTEE SETUP: Each plan must have all members of the Site-Based Decision Making team listed
by state law. At the District level, Socorro ISD utilizes the Educator’s Professional Advisory Committee
(EPAC). At the campus level, schools use the School Improvement Team (SIT).
TITLE I, PART A PARENT AND FAMILY ENGAGEMENT
Purpose
The Parent and Family Engagement Program’s purpose is to build capacity by empowering parents and
family members to be active participants in their child’s education.
SISD’s Parent and Family Engagement Program will follow the rules and regulations under the Every Student
Succeeds Act (ESSA) Public Law 114-95, Section 1116.
Flowchart of Responsibilities
Department of State & Federal Programs
Create Documentation for Parent and Family Engagement Liaisons
Technology Support-Weekly Logs (Title I Crate)
District Initiatives
Campus Support
Professional Development
Parent and Family Engagement Liaison Campus Support
Campus will select Parent and Family Engagement Liaison, Communities in Schools Coordinator
(CIS) or both (funding scenarios vary)
Meet compliance activities required through Department of State and Federal Programs
Conduct yearly Parent and Family Engagement surveys
Recruit parents and family members to attend meetings
Conduct required Title I Annual Meetings
Jointly develop required School-Parent Compact and required Campus Parent and Family
Engagement Policy with staff, parents and family members
Provide trainings to parents and family members
Support parent and family member volunteer recruitment and hours
Maintain binder with documentation of activities
Provide campus support
Keep parents and family members informed of all school activities via email, newsletter, and campus
parent and family engagement resources link on campus webpage
63
Time and Effort: Parent and Family Engagement Liaison (CIS if in said capacity)
School Culture/Climate:
Develop a family engagement
system that cultivates and
empowers parents and family
members to jointly support
student achievement.
Vision/Commitment
Welcoming and
supportive environment
Meaningful two-way
communication
Include parents and
family members in
decision-making
Volunteering
Collaborating with
Community
Surveys
Parent, Family Members
and Staff Training
Outreach programs
Responsiveness and
attentiveness to parent
and family member
needs
Building Capacity:
Ensure effective engagement of
parents and family members.
Support a partnership among
the campus, parents, family
members, and the community.
To improve student academic
achievement, each school
MUST:
Provide assistance to
parents and family
members as appropriate
Provide materials and
training to parents and
family members to work
with their children
Educate teachers and staff
in the value and utility of
working with parents and
family members
Coordinate and integrate
parent and family
engagement programs and
activities with other
federal, state, and local
programs
Ensure that information is
sent to parents and family
members in a language
that they can understand
Provide other reasonable
support for parent and
family engagement
activities
Best Practices:
Involve parents and
family members in the
development of training
Provide necessary literacy
training
Offer sessions at a variety
of times
Compliance:
Parent and Family Engagement
is a centerpiece of Title I, Part A
and includes specific statutory
requirements pertaining to
effective engagement.
Each school MUST:
Develop School-Parent
Compact
Develop Written Parent
and Family Engagement
Policy
Convene Title I Annual
Meetings
Conduct annual
evaluation of Title I
Parent and Family
Engagement Program
Title I binder of Parent
and Family Engagement
activities
Ensure follow-through on
Parents’ Right to Know
Ensure that information is
sent to parents and family
members in a language
that they can understand
Participate in Parent-
Teacher conferences
(required at elementary)
Comply with all Title I,
Part A Requirements
Participate/Comply with
School Improvement
Process
64
Scope
The primary focus of the Parent and Family Engagement Program at Socorro ISD is to engage parents and
family members as partners in education. The parent and family engagement liaison will promote district and
campus initiatives by contacting, educating, and engaging parents and family members in their children’s
education. The liaison will work to ensure a better school culture between parents, family members, and
school. Parent liaisons will assist in building capacity, and will comply with guidelines set forth by the
Department of State and Federal Programs. Twenty-Five (25) percent of their time can be spent on campus
support. This includes 10% spent in organizing volunteer activities and promoting the volunteer program.
The other 15% can include front desk duty, assisting front office staff or other related office duties. On
occasion, it is understood that emergencies occur and that the liaison will need to be available to support such
emergencies. The remaining 75% of the liaison’s will be spent on helping parents, family members, and
community build capacity to ensure student academic success. This will be accomplished through frequent
trainings for parents and family members on such topics as improving communication with their children,
technology, guest speakers, literacy, help with student homework, drug and gang prevention, bullying topics,
and college/career choices.
To improve school culture, the parent and family engagement liaison will ensure communication is regular
and ongoing. Such communication will be through monthly newsletters, personal calls, call-outs to promote
activities on campus, and on the parent and family engagement resources webpage. Liaisons will also be out
in the morning and after school to greet and welcome parents and family members to participate in their
meetings and other school activities. The liaison will also work to support the vision of the campus and
promote student academic success. This component will be accomplished by working with the campus
administration to identify problem areas such as student attendance, low academic grades/failures, and
discipline problems/concerns such as bullying. Parents and family members will be invited to attend weekly
sessions offered that address areas of concern or need. Liaisons will be required to conduct a yearly parent
and family engagement survey on ways the campus can support them through trainings. The results of such
surveys will be used to create trainings throughout the year that meet the needs of parents, family members,
and the community. These meetings will be offered during school and after school. It is important that a good
number of sessions are offered at times that parents and family members can attend after work hours. To
assure successful participation in meetings, the parent and family engagement liaison will call parents and
family members, use campus call-outs, post announcements on the parent and family engagement resource
link (campus webpage), and provide a monthly calendar of trainings and workshops.
The following sessions will be mandatory. Parent and Family Engagement Liaison can select which
topics to address based on needs and yearly survey.
Understanding STAAR Technology
Understanding Academic Standards Parenting Skills
Understanding State and Local Assessments Drug and Gang Prevention
College and Career Readiness Bullying Prevention
Attendance Requirements Assist with Online Registration
Communicating with School and Teachers Health and Wellness
Special Education Information How to Help with Homework
Specific Sessions Pertaining to “WIN” Campuses
65
Accountability (Program Evaluation)
The Parent and Family Engagement program will be evaluated for each campus yearly. The Parent and
Family Engagement Liaison will retain a Title I, Part A binder that includes all parent and family engagement
activities that have been completed. The binder must include proof of attendance (sign in sheets), agenda, and
any flyers created to invite parents and family members to the sessions. This binder will be examined by the
Department of State and Federal Programs Title I Specialist to make sure compliance has been met. In
addition, the Parent and Family Engagement Liaison will be required to:
Convene Title I Annual Meetings
Develop, evaluate, and review (with input from parents and family members) and distribute Campus
Parent and Family Engagement Policy
Develop, evaluate, and review (with input from parents and family members) and distribute School -
Parent Compact
Ensure parents and family members receive notice and attend regional and district conferences
Attend scheduled staff development held by the Department of State and Federal Programs
Submit all documentation required by the Department of State and Federal Programs in a timely
manner
Allowable Costs
Title I, Part A Parent and Family Engagement Expenditures
Parent and Family Engagement expenditures must be reasonable in cost, necessary to accomplish the
program objectives, and be an integral part of the Parent and Family Engagement program.
The following chart provides snacks and supplies/materials that may be purchased with Title I, Part A funds
for Parent and Family Engagement trainings. Every requisition requires a Goal, Objective, Strategy (GOS)
match in the CIP, an agenda to support the order, and an itemized list of snacks (Fax-N-Pull, catering form,
etc.). Items that have not been listed on the itemized list and are purchased without prior approval will be
reclassified to the campus general fund.
Sign-in sheet(s) must be submitted to Accounts Payable and Title I Specialist in the Department of State and
Federal Programs.
Items Allowable NOT Allowable
Drinks Coffee Juice
Milk Punch
Soda (canned) Bottled (water/tea)
ANY powdered drink mixes
(Country Time Lemonade)
Ice
Food Bagels Muffins
Donuts Yogurt
Cookies/Brownies Cinnamon/Danish Rolls
Granola/Nutrigrain
Bars Pretzels, Candy, Chips
(individual servings)
Trail Mix
(Fruit/Nut), Peanuts
No food can be prepared
Hot dogs (buns/franks)
Corn dogs
Condiments (ketchup, mustard)
Popcorn (Kernels/microwave)
Cooking oil
Cookie dough (to bake)
Perishable items (fruit)
Supplies &
Materials
Must be part of a lesson plan/project for parents (i.e.
Family Frameworks). Supplies and materials for Parent
Volunteers
NOTE: An e-mail will be sent by the Director of State and Federal Programs when there are questions on the
amount of items being ordered or the type of items being requested.
66
TEXAS EDUCATION FOR HOMELESS CHILDREN AND YOUTH
(TEHCY) The McKinney-Vento Education for Homeless Children and Youth funds are appropriated by the United
States (U.S.) Congress on a formula basis to all states by the U.S. Department of Education (USDE). In
Texas, funds are awarded to districts through the Texas Education Agency (TEA) in the form of the Texas
Education for Homeless Children and Youth (TEHCY) Grant. The District applied for and received these
grant funds for the 2018-2019 fiscal year. A continuation application was successfully accepted for the 2019-
2020 fiscal year, with an extension anticipated for the 2020-2021 fiscal year.
The Texas Education Agency and the Texas Homeless Education Office (THEO) work closely with districts
to coordinate and carry out the strategies identified in the state plan to ensure that all Texas children in
homeless situations have the opportunity to enroll in, attend, and succeed in school. The District utilizes the
TEHCY grant funds to support the academic success of the District’s students who are experiencing
homelessness.
The Grant/Program Manager has the overall responsibility for making sure the grant program is implemented
and operated in accordance with the approved grant application, authorized program statute, and applicable
laws, rules, and regulations. Grant funds must be expended and accounted for properly.
The district monitors the approved budget and expenditures on a continuous basis. The annual effective date
of the subgrant funds is September 1 through August 31 of each year the grant is awarded and extended.
Negotiation of the grant is led by a staff member from TEA prior to the Notice of Grant Award (NOGA) for
each year of the grant cycle. The mid-year review is evaluated by a TEA staff member in January for each
year of the grant, ensuring that intended program implementation and fiscal responsibility is occurring. A
year-end report is completed and submitted by the Grant/Program Manager and Special Revenue Accountant
by October. A TEA staff member reviews this report and provides feedback about the District’s continued
capacity to operate the program and the fiscal components of the grant.
Program and Financial Responsibilities As with all federal and state funds awarded through grants, McKinney-Vento-based Homeless Education
funds can only be used to expand or to improve upon the already-existing services required to implement the
regular academic program of the school. The supplement, not supplant provision must be adhered to with
these funds. Each accounting transaction must be supported by the appropriate original source
documentation, depending on the type of expenditure, such as:
Signed contract
Purchase order or requisition
Proof of delivery/receipt of goods and services
Invoice
Receipt
Paid bill
Cancelled check
Time and Effort records
Payroll records, including payroll ledger
Travel voucher
Appropriate entries in the general ledger
Bank statements and reconciliations
Documentation that demonstrates the cost is supplemental to costs normally incurred by the grantee
(i.e. supplement, not supplant)
67
Documentation that demonstrates how the cost benefited the particular grant program (McKinney-
Vento-based funds must not be used to replace services provided under the regular academic program
and grantees must be able to demonstrate and document how a particular cost benefited one or more
students experiencing homelessness).
The TEHCY Grant funds support the academic achievement of homeless students in the following ways:
Payroll costs to provide supplemental instructional staff (additional instructional aides dedicated to
providing supplemental instruction to students identified as experiencing homelessness)
Materials/resources to be used by the instructional staff
Supplemental materials/resources for student use
PRIVATE NON-PROFIT (PNP) SCHOOLS
Equitable Services to Eligible Private Schools Students, Teachers, and Parents
Section 1120 of Title I, Part A requires a participating LEA to provide eligible children attending private
elementary and secondary schools, their teachers, and their families with Title I, Part A services that are
equitable to those provided to eligible public school children, their teachers, and their families. The District’s
Title I, Part A program provides supplemental educational services so that all children have a fair, equal, and
significant opportunity to obtain a high-quality education.
To qualify for assistance under Title I, Part A, a student must reside within the District’s attendance area and
be failing or at risk of failing to meet student academic achievement standards. Socorro ISD provides
equitable services by meeting the expenditure requirements in Section 1120(a) (4) and provides a program
that meets the education needs of Title I, Part A participants.
Consultation
The Title I, Part A services for private non-profit school students must be developed in consultation
between the Socorro ISD Department of State and Federal Programs and officials of participating private
schools. Consultation with officials from private schools is an essential requirement in the implementation
of an effective Title I, Part A program. Consultations must occur in a timely and meaningful manner during
the design, development, and implementation of the program. The District ultimately makes the final
decisions regarding the scope and provision of services after consultation has occurred.
Delivery of Equitable Services
The Title I, Part A program is determined during a preliminary planning meeting held annually between the
Department of State and Federal Programs and participating private school officials. During this meeting the
calculated per-pupil amount is provided to aid in determining:
Services that will be offered
How, where, and by whom the services will be offered and implemented
How services will be assessed to determine areas of improvement needed
Size and scope of the equitable services based on funds
Sources of data that will be used to determine the number of children to receive services
Funding & Expenditures
The amount of Title I, Part A funds allocated to each Socorro ISD attendance area is determined on the basis
of the total number of low-income students residing in the area. Based on the total number of children from
low-income families residing in each attendance area attending either public or private schools, SISD
calculates the total amount of funds for each area. The district designates an amount of funds (equal to the
68
per-pupil amount (PPA) multiplied by the number of low-income private school students in the area) to
provide equitable services to eligible private school participants. The Title I, Part A services provided by the
district for private school participants who reside within SISD boundaries are designed to supplement the
educational services provided by the private school. These services may include:
Supplemental tutorials by a highly qualified teacher
Materials and/or resources to supplement instruction of eligible students
Parent/Family Engagement materials to support eligible students
Timeline for Equitable Services Delivery
Last week of January: Invitation Letters
and Intent to Participate Response Form
mailed to all area Private Non-Profit
schools.
Last Friday of February: Intent to
Participate Response Form due.
First week in March: Initial Consultation
Meeting for Federal Entitlements
Participation (hosted by Region 19 ESC)
Second Friday in May:
Economically Disadvantaged Student
Enrollment Spreadsheets due to SISD from
participating PNP Schools.
August: Preliminary Title I Planning
Meeting with PNP school officials to
determine delivery of Equitable Services.
September: Title I Instructional Services
planned and scheduled with SISD
Purchasing Department Contract /
Agreement on file.
October – March:
On-Going Consultation meetings between
SISD and PNP School officials.
April & May: Final Consultation meeting
to assess Title I services. Audit of materials,
resources, and fixed assets, if applicable.
June: Summer school for PNP School(s)
that determined need during Preliminary
Planning meeting.
69
TITLE I, PART C-MIGRANT EDUCATION PROGRAM
Purpose
The purpose of the Migrant Education Program at SISD is designed to support and promote programs that
help migrant students overcome challenges such as mobility, cultural barriers, language barriers, and possible
isolation due to a high mobility rates.
The Migrant Education Program (MEP) at SISD will follow the rules and regulation under Title I Part C,
Section 1301.
Designation of Responsibilities Under Title I, Part C
State & Federal Programs Department
Oversee Migrant Education Program
Recruit Students through Identification and Recruitment (ID&R) Process
Accountability/Compliance, New Generation System (NGS) Documentation
Facilitate Migrant Parent Advisory Council (PAC) Meetings
Supplement Educational Programs for Migrant Students
Assign Temporary Instructional Aides for the Tutoring of Migrant Students
Send Monthly Migrant Reports to Campus Administrators
Comprehensive Needs Assessment of District Migrant Education Program
Review PBMAS and STAAR Results; adjust services where needed
Attend Migrant Advisory Council (MAC) Meetings at ESC
Campuses with Migrant Students
Identify Migrant Coordinator
PEIMS Clerk Codes Eligible Migrant Students
Teacher Receives Migrant Report by Migrant Coordinator
Teachers Provide Additional Tutoring and Support for Migrant Students
Teacher Communicates with Parents and MEP Staff When Academic/Behavioral Concerns Arise
Temporary Instructional Aides Provide Direct Tutoring Services at Campuses (coordinated by Title I
Specialist, Department of State and Federal Programs)
Scope
The Migrant Education Program is a supplemental program that provides services to students coded migrant
within the District. It ensures that migrant children are provided educational services that address their special
needs in a coordinated and efficient manner. As student success is the overall goal of the program, educational
services are a vital aspect of the program. Such services include tutoring during school hours, after school,
and during intersessions, ESC camp programs, ESC graduation summits, health fairs, educational supplies,
uniform services, activities for pre-school children, transportation, services for Out of School Youth (OSY)
by the HEP program, and summer programs. Priority is given to migrant students who are failing or are at risk
of failing. The students are monitored by the Department of State and Federal Programs through Tyler Munis.
Only the migrant recruiter can code students as migrant to receive services in the program. The New
Generation System (NGS) identifies Priority for Service Students (PFS). Through this process, the
Department of State and Federal Programs assures that the needs of the students are being meet and the
academic success is accomplished.
Communication between the department, campuses, parents, and students are vital. The Department of State
and Federal Programs has a Migrant Parent Advisory Council (PAC) committee that meets a minimum of
70
three times a year. The function of the PAC is to advise the District on the concerns of migrant parents that
relate to planning, operation, and evaluation of the MEP program. Through this consultation process, the
needs of the parents and students are identified. The District will select PAC members who are a
representation of the sample of migrant students within the District. PAC members can recommend parents to
be on the PAC. The department will ensure that PAC members are selected yearly. It must be ensured that
parents play a pivotal role in the planning of the MEP educational program. Home visits to every migrant
family are conducted yearly to include residency verification, eligibility, qualifying moves, and Identification
and Recruitment (ID&R).
The department communicates on a monthly basis with the migrant coordinator at the campus. Reports are
sent via email to the coordinator. In such reports, the campuses stay aware of all students coded migrant at
their campus to include student name, ID, grade level, and date when services began. In addition, the migrant
coordinator receives a migrant letter to administrator, migrant service letter, and migrant student intervention
log sheet.
Federal law requires that the state identify and recruit every eligible migrant student residing in Texas. The
Department of State and Federal Programs employs a full-time migrant recruiter that supports this mandate by
ensuring that procedures all followed in the Identification and Recruitment (ID&R) Manual and New
Generation System (NGS). The recruiter collaborates with the campuses ensuring that Agricultural Surveys
are available and passed out to all students yearly. All migrant families in the District must have a Certificate
of Eligibility (COE) that is confirmed through a home visit and verified by the recruiter. The COE assures
that quality controls of MEP regulations are met and the examination of qualified individuals is thorough.
Once in the MEP program, children are eligible to receive services immediately for 36 months. Before or at
the end of the 36-month period, a family must show proof of requalification through the same process.
Direct tutoring services are offered to migrant students that are identified Priority for Service (PFS), struggle
academically, are failing coursework, or have not met the state academic standards on STAAR or EOC. The
Temporary Instructional Aides (TIAs) create a schedule and prioritize, with the direction of the Department of
State and Federal Programs, the students who will receive tutoring. The focus of the tutoring efforts is to
support students in the core academic subjects. TIAs are paid through MEP funds, are actively recruited, and
go through a competitive interview process. TIAs report to the campus and work with teachers in supporting
migrant students’ learning. If a teacher directs the TIA to do so, the student can be pulled out of non-academic
courses to receive supplemental tutoring services with one to one or small group support.
Other services include:
Extended day programs
Before/after school programs
In-class programs, such as one to one tutoring, small group tutoring, project-based learning, and
blended learning;
Saturday or summer school programs (i.e. ESC, UTEP Camps, Project SMART)
In-home instruction (i.e. the MEP provides literacy services (Bright Beginnings) to the child in the
home setting at ages 3 and 4.
Summer or intersession programs (e.g., STEM camps, core subjects, robotics, Project SMART)
Credit Recovery programs
Technology program to support academic success of students and parents
Federal law requires that Texas identify and recruit every school-age child of eligible migrant parents
residing in the state into the Title I, Part C MEP. The Department of State and Federal Programs
employs a migrant recruiter to comply with this requirement.
71
Migratory Child: What is the definition of “Migratory Child?”
According to sections 1115(b)(1)(A) (incorporated into the MEP program by virtue of sections 1304(c)(2))
and 1309(2) of the statute and §§ 200.81(e) and 200.103(a) of the regulations, a child is a “migratory child”
and is eligible for MEP services if all of the following conditions are met:
The child is not older than 21 years of age; and
The child is entitled to a free public education (through grade 12) under state law or is below the age
of compulsory school attendance; and
The child is a migratory agricultural worker or a migratory fisher, or the child has a parent, spouse or
guardian who is a migratory agricultural worker or a migratory fisher; and
The child moved within the preceding 36 months in order to seek or obtain qualifying work, or to
accompany or join the migratory agricultural worker or migratory fisher identified in paragraph 3,
above, in order to seek or obtain qualifying work; and
With regard to the move identified in paragraph 4, above, the child:
o Has moved from one school district to another; or
o In a state that is comprised of a single school district, has moved from one administrative area
to another within such district; or
o Resides in a school district of more than 15,000 square miles and migrates a distance of 20
miles or more to a temporary residence to engage in or to accompany or join a parent, spouse,
or guardian who engages in a fishing activity (This provision currently applies only to
Alaska).
Program Information
Socorro Independent School District receives funding to support high quality education programs for
migratory children and help ensure that these children who reside in the District are successful. These funds
also ensure that migratory children not only are provided with appropriate educational services (including
support services) that address their needs, but also that they receive full and appropriate opportunities to meet
the same challenging state academic content and academic standards that all children are expected to meet.
The Socorro Independent School District Migrant Education Program goal is to ensure that all migrant
students meet challenging state academic standards and graduate with a high school diploma that prepares
them for college and to become productive and responsible citizens.
The District employs a New Generation System (NGS) Migrant Recruiter whose duty is to determine which
families are eligible to receive services. The recruiter meets with families and conducts home visits to gather
information to determine eligibility according to guidelines specified in the Texas MEP ID& R Manual. Once
it is determined that they are eligible candidates for the program, a Certificate of Eligibility (COE) is
completed and the students are enrolled in the Migrant Education Program.
In an effort to achieve the high standards required, the Department of State and Federal Programs employs a
Title I Instructional Specialist to oversee and monitor all migrant students’ progress in the District.
Furthermore, the department employs Migrant Temporary Instructional Aides (TIAs) to assist students who
are considered to be at-risk or coded as Priority for Service (PFS) students.
The Migrant Temporary Instructional Aides are a key component to the academic success of migrant students.
They work with students, teachers and migrant staff to determine the best way to deliver supplemental
instruction to foster success. Migrant Temporary Instructional Aide responsibilities are listed below:
Working individually with struggling migrant students in and out of the classroom setting
Developing and implementing learning strategies that are specific to migrant students’ individual
needs
Collaborating with teachers and administrators to address different strategic modalities
72
Developing and implementing assessment instruments for migrant students
Ensuring migrant students acquire understanding of the subject matter
Preparing migrant students to pass state assessments
Following up on missing and incomplete assignments with migrant student(s) and teacher(s)
Ensuring migrant students have a clear understanding of the essential concepts and have the ability to
apply concepts in other areas
Mentoring migrant students to gain academic success
Providing summer academic reinforcement to migrant students who need additional support
Working with families of migrant students to assist them in providing additional learning
opportunities in their homes
Cooperation between administrators, teachers and migrant program staff is vital for the overall academic
success of each migrant student. Teachers who provide additional academic support to migrant students in
any of the core content areas must keep documentation of the instructional services which are provided. This
would include a sign-in sheet with dates and times the student received support and a brief description of the
interventions which were provided. This documentation must be saved and turned in to the Title I Specialist at
the end of each semester.
Migrant Student Agricultural Survey/Identification Steps
A district that receives federal Title I, Part C funding is responsible for identifying and recruiting all eligible
migrant children residing in the District’s boundaries.
District NGS/Migrant Recruiter receives agricultural surveys from campuses. If the agricultural
survey has been completed with a “YES” response, the recruiter will verify student enrollment and
will continue the ID&R process.
Migrant recruiter will make contact with parent/guardian within three (3) days of receiving the
agricultural surveys from campuses. A home visit will be scheduled where recruiter will determine
eligibility. This eligibility is determined through qualifying work, residency, move or transfer, and
student enrollment. A COE is completed and signed by parent and recruiter.
After a COE has been completed and verified by the migrant recruiter, the data is entered into NGS
(within 3 days to assure a seamless transition in a timely manner). Annual residency verification is
made and a continued support of the families is undertaken through home visits, PAC meetings, and
parent contacts.
When a migrant student withdraws from a campus the PEIMS clerk will notify the migrant recruiter
within a 24-hour period. This is necessary and vital to comply with guidelines set forth in the MEP
Texas Manual. The recruiter will then assure the information is entered into NGS and notify the ESC
of the change.
73
STATE & FEDERAL PROGRAMS
AGRICULTURAL SURVEY
Campus Name of Student Your child may be eligible as a migrant student and be eligible for services like conferences for parents and
students, summer programs, and information on scholarships to attend a university or college. To help us,
please answer the following questions. If you answer YES to any of these questions, we will contact you for
further information.
PLEASE ANSWER ALL THAT APPLY YES NO
1. Have you or your family moved to find temporary or seasonal agricultural
work in the last three years? (For Example)
A. hand picking onions, Chile, lettuce, tomatoes, etc.
B. packing fresh vegetables, fruits, poultry, or cheese.
C. work in processing and transporting these products on a temporary
basis?
2. Did the family cross a state line or school district boundaries looking for
temporary or seasonal work in agriculture?
ENCUESTA DE AGRICULTURA
Escuela Nombre del Estudiante_________________________
Quizá su hijo(a) califica como estudiante(s) migrante(s) y reciba servicios tales como conferencias para
padres y estudiantes, escuela de verano y obtenga información sobre becas para asistir al colegio o la
universidad. Para ayudarnos, por favor, conteste las siguientes preguntas que nos ayudaran a localizar
estudiantes que sean elegibles. Si usted contesta SI a cualquiera de estas preguntas, nos comunicaremos con
usted para adquirir más información.
Por favor conteste y marcar las siguientes preguntas SI NO
1. Se ha movido usted o su familia en busca de trabajo temporal en la
agricultura en los últimos tres años? (Por ejemplo:)
A. en la pizca de cebolla, chile, lechuga, tomate, etc.
B. empacando verduras, fruta, pollo o queso.
C. en la transportación de estos productos mencionados
anteriormente.
2. Usted y su familia ha cruzado las líneas de un estado o distrito
escolar en busca de trabajo temporal de agricultura?
FOR OFFICE USE ONLY
Student ID: Date Received:
Returned to: Corina Bollain Y Goytia NGS Migrant Recruiter
(915) 937-1613 – Fax (915) 851- 7454
State & Federal Programs - DSC 12440 Rojas Dr., El Paso, Texas 79928
The Socorro Independent School District does not discriminate on the basis of race, color, national origin, sex, disability or age in its program,
activities or employment.
74
Procedures for Intra/Inter District Transfers: Migrant Students
Socorro ISD follows the guidelines and stipulations in the Texas Migrant Education Program Guidance:
NGS migrant recruiter receives notification form ESC of student/students transferring into the District
via email or telephone. The ESC will provide copy of COE.
NGS migrant recruiter will contact family and complete a home visit within three days to verify
residency within district boundaries.
Once residency is verified and a confirmation is made that the student enrolled in the District, a new
COE will be completed by the migrant recruiter. The new COE is signed based on eligibility of a
qualifying move. Once the COE is complete, the information is entered into NGS within three days.
NGS migrant recruiter will enter information into Tyler Munis and will code student/students as
migrant. Services will begin on the same date that eligibility was established.
Procedures for Transferring Migrant Student Records
Socorro ISD follows guidelines and stipulations in the Texas Migrant Education Program Guidance:
PEIMS clerk informs NGS migrant recruiter through email or phone call within a 24-hour period of
student/students’ withdrawal from campus. The NGS recruiter will verify withdrawal on Tyler Munis
and update on NGS. The migrant recruiter will inform the ESC via email or telephone of the move.
The NGS migrant recruiter will send a copy of the COE to the ESC within 24 hours when migrant
student/students withdraw from the District. When students that are already coded migrant enroll in
the District, the NGS migrant recruiter will contact the ESC and request a copy of the COE.
Accountability (Program Evaluation)
The program will adhere to the MEP program guide under TEA regulations. This includes a comprehensive
needs assessment where the department will analyze data from the Performance Based Monitoring Analysis
System (PBMAS), STAAR assessment results, and passing/failing rates for our district’s migrant population.
Additionally, the department will work closely with staff members from the local ESC and will have items
ready when the ESC monitors/audits the program. This includes how students are identified, PFS services,
and tutoring. The goal is for all migrant students to meet state academic standards at their grade level,
including having all migrant students graduate within the required time of four years.
The department will monitor any students who drop out of school and will recommend them to the HEP
program. This is done in collaboration with the local ESC. The department will monitor students that drop out
of school and make contact to encourage them to return back to school. If the student leaves the attendance
boundaries, the department will contact the district that student is residing in.
The department will focus on PFS students who are failing or are at risk of failing to meet the state academic
assessment standards. Reports of the PFS students under NGS are sent to the respective administrator at the
campus. Additionally, TIAs are assigned to work with PFS students. The NGS recruiter will verify that all
migrant families receiving services have a current COE. Residency verification will be conducted the months
of September and October of the current school year. Once residency verifications have been validated, the
information will be provided to the local ESC.
Texas Migrant Education Program Guidelines define supplement, not supplant as follows: “Supplement, not
supplant” is the phrase used to describe the requirement that MEP funds may be used only to supplement the
level of funds that would, in the absence of MEP funds, be made available from non-federal sources for the
education of children participating in MEP projects. LEAs may not use MEP funds to supplant (i.e. replace)
non-federal funds.”
75
MEP funds will be used for instructional services such as tutoring, access to health and social service
providers, school supplies, professional development and training for school personnel, PAC activities and
meetings, the ID&R process, NGS, coordination of activities with other agencies, transfer of student records,
intersession programs, evaluation of the MEP, supplemental instructional materials, and other items pertinent
to the needs of children and program.
Sample Timeline of Activities
Required Activities
September & October
Enrollments and Withdrawals
Residency Verification
Limited English Proficient (LEP)
Special Education
Graduation Plans***
Facility Updates and Contact Information
January
Secondary Credit—Fall semester grades (Unofficial Transcripts)
Alternate Student ID Number (Social Security Number or State ID) ***
March
Medical Alert and Immunization Data
May
Special Needs and IEP On File Indicator
Secondary Credit—Spring Semester Grades (Unofficial Transcripts)
Graduating Seniors List
Not on Time for Graduation Indicator
Regular Term Coursework for Grades 6-8
State Assessments
Supplemental Program Data and Dropout Recovery
Summer
STAAR/EOC Results
Summer Enrollments (Summer School and MEP Summer Programs) ***
***MEP Compliance Indicator
76
TITLE II, PART A PROGRAM
USDE Overview
The Every Student Succeeds Act of 2015 (ESSA), which reauthorized the Elementary and Secondary
Education Act of 1965 (ESEA), places a major emphasis upon the importance of teacher and principal quality
for the purpose of improving student achievement. These funds are made available through Title II, Part A of
the ESSA federal consolidated grant application and can be used to prepare, train, and recruit high-quality
teachers and principals capable of ensuring that all students will achieve to high standards.
In designing their teacher training, recruitment, retention, and professional development activities, the District
must incorporate research-based strategies that have been shown to increase student academic achievement.
States, districts, and schools are also required to establish annual measurable objectives to ensure that they
make progress each year in meeting the requirements of having effective teachers, to include the goal of
100% of teachers possessing the appropriate certification for their teaching assignments.
General Information
What is the purpose of the Title II, Part A program?
The purpose of Title II, Part A is to increase the academic achievement of all students by helping campuses
and districts improve teacher and principal quality and ensure that all teachers are highly effective in their
vocation.
District that receive funding are held accountable to the public for improvements in academic achievement.
Title II, Part A provides districts with the flexibility to use this funding creatively to address challenges to
teacher quality, whether they concern teacher preparation and qualifications of new teachers, recruitment and
hiring, induction, professional development, teacher retention, or the need for more capable principals and
assistant principals to serve as effective school leaders.
Title II, Part A is the reauthorized version of the Eisenhower Professional Development and the Class-Size
Reduction programs. The Eisenhower program mostly focused on professional development in mathematics
and science, while Title II, Part A can support teacher professional development across all core academic
subjects. The importance of professional development in mathematics and science remains a high priority,
but many other activities are now allowed through this funding source.
What is scientifically based research and how does it apply to this program?
ESEA defines scientifically based research as “research that involves the application of rigorous,
systematic, and objective procedures to obtain reliable and valid knowledge relevant to education
activities and programs.” The statute explains that this kind of research:
Employs systematic, empirical methods that draw on observation or experiment.
Involves rigorous data analyses that are adequate to test the stated hypotheses and justify the
general conclusions drawn.
Relies on measurements or observational methods that provide reliable and valid data across
evaluators and observers, across multiple measurements and observations, and across studies by
the same or different investigators.
77
Is evaluated using experimental or quasi-experimental designs in which individuals, entities,
programs, or activities are assigned to different conditions and with appropriate controls to
evaluate the effects of the condition of interest, with a preference for random-assignment
experiments, or other designs to the extent that those designs contain within-condition controls.
Ensures that experimental studies are presented in sufficient detail and clarity to allow for
replication or, at a minimum, offer the opportunity to build systematically on their findings.
Purpose
The purpose of Title II, Part A is to help Texas school districts ensure that all students have effective
teachers; that is, teachers with the certifications, subject-matter knowledge, and teaching skills
necessary to help all children achieve high academic standards regardless of individual learning styles
or needs. In this regard, the program provides funding to help LEAs recruit, train, reward, and retain
effective teachers. Title II, Part A and Title I, Part A also place particular emphasis on the need for
districts to ensure that teachers of a core academic subject meet certain minimum requirements they
need to become effective educators. The requirements to be considered “highly effective” are that
teachers hold at least a bachelor’s degree, be fully certified in Texas, and demonstrate competency in
the core academic subject area they are teaching.
Professional Development
The term “high-quality professional development” means professional development that includes, but is
not limited to, activities that promote the following:
Improve and increase teachers’ knowledge of academic subjects and enable teachers to become
highly effective.
Are an integral part of broad school-wide and district-wide educational improvement plans.
Give teachers and principals the knowledge and skills to help students meet challenging state
academic standards.
Improve teacher classroom management skills.
Are sustained, intensive, and classroom-focused, and not one-day or short-term workshops.
Advance teacher understanding of effective instructional strategies that are based on
scientifically- based research.
Are developed with extensive participation of teachers, principals, parents, and administrators.
The District uses program funds for teacher advancement initiatives that promote professional growth and
emphasize multiple career paths such as mentor teacher or SCE-I Coach.
The District focuses on its need to ensure that all teachers who teach in core academic subjects meet the
requirements for a highly effective teacher by the end of the current academic school year.
Types of professional development utilized to assist teachers to develop and demonstrate subject-matter
competency:
Participation in institutes, workshops, seminars, conferences, in-services, or staff development
activities given by an approved provider or sponsor, which are related to or enhance the
professional knowledge and skills of the educator.
Participation in interactive distance learning, video conferencing, or online activities/conferences.
78
Development of curriculum.
Providing professional guidance as a mentor educator, not to exceed 30 percent of the required
points.
The District keeps records to confirm that it has met all statutory and regulatory requirements for Title II,
Part A. Hence, the District has records that describe:
Results of the local needs assessment.
The activities/initiatives that the Academic Services Division carried out with program funds.
How activities are based on a review of scientifically-based research; how the activities will have
a substantial, measurable, and positive impact on student academic achievement.
How the activities will be used as part of a broader strategy to eliminate the achievement gap that
separates the performance of low-income and minority students from other students.
How the District will ensure that the professional development needs of teachers (including
teacher mentoring) and principals will be met with the LEA’s Title II, Part A funds.
How the District’s teachers, paraprofessionals, principals, other relevant school personnel, and
parents have collaborated in preparing the local plan and will collaborate in the activities to be
undertaken.
How the District will provide training to enable teachers to teach to the needs of students with
different learning styles.
Title II, Part A Annual Public Reporting
Title II, Part A does not contain any specific district reporting or evaluation requirements. However,
under Title I, Part A [Section 1119(b)(1)(A)], each district receiving Title I, Part A funds must publicly
report annually on its progress, both at the district and campus level, in meeting state-established annual
measurable objectives ensuring that all teachers will meet the requirements of being highly effective no
later than the end of the school year.
SISD Professional Development Framework
Once the budget is made available through Board of Trustees approval, the District assures clear
communication with all instructional support stakeholders as to the implementation of our instructional
framework plan to assure consistency and alignment in all Title II, Part A expenditures.
79
Instructional Support Team
Roles and Responsibilities
Math
English
Language
Arts and
Reading
Science
Social
Studies
Early Childhood Education
Childhood
School Improvement Officer
Is responsible to oversee instructional officers’
school improvement efforts, assure fidelity,
consistency, and fairness to all campuses, and
assure school improvement efforts are
successful.
Elementary Instructional Officer
Professional Development
District-Level PLCs
School Improvement Efforts
School Support Visits
Secondary Instructional Officer
Professional Development
District-Level PLCs
School Improvement Efforts
School Support Visits
Elementary Instructional Officer
Professional Development
District-Level PLCs
School Improvement Efforts
School Support Visits
Secondary Instructional Officer
Professional Development
District-Level PLCs
School Improvement Efforts
School Support Visits
Elementary Instructional Officer
Professional Development
District-Level PLCs
School Improvement Efforts
School Support Visits
Secondary Instructional Officer
Professional Development
District-Level PLCs
School Improvement Efforts
School Support Visits
Elementary Instructional Officer
Professional Development
District-Level PLCs
School Improvement Efforts
School Support Visits
Secondary Instructional Officer
Professional Development
District-Level PLCs
School Improvement Efforts
School Support Visits
Elementary Instructional Officer
Professional Development
District-Level PLCs
School Improvement Efforts
School Support Visits
Administrative Assistant
Assists instructional officers with
school improvement efforts and
supports the systems and records for
Title II, Part A to ensure accuracy.
80
TITLE III, PART A PROGRAM
Purpose
1) To help ensure that children who are limited English proficient, including immigrant children
and youth, attain English proficiency, develop high levels of academic attainment in English,
and meet the same challenging state academic content and student academic achievement
standards as all children are expected to meet;
2) To assist all limited English proficient children, including immigrant children and youth, to
achieve at high levels in the core academic subjects so that those children can meet the same
challenging state academic content and student academic achievement standards as all children
are expected to meet, consistent with section 1111(b)(1);
3) To develop high-quality language instruction educational programs designed to assist state
educational agencies, local educational agencies, and schools in teaching limited English
proficient children and serving immigrant children and youth;
4) To assist state educational agencies and local educational agencies to develop and enhance their
capacity to provide high-quality instructional programs designed to prepare limited English
proficient children, including immigrant children and youth, to enter all-English instructional
settings;
5) To assist state educational agencies, local educational agencies, and schools to build their
capacity to establish, implement, and sustain language instruction educational programs and
programs of English language development for limited English proficient children;
6) To promote parental and community participation in language instruction educational programs
for the parents and communities of limited English proficient children;
7) To streamline language instruction educational programs into a program carried out through
formula grants to state educational agencies and local educational agencies to help limited
English proficient children, including immigrant children and youth, develop proficiency in
English, while meeting challenging state academic content and student academic achievement
standards;
8) To hold state educational agencies, local educational agencies, and schools accountable for
increases in English proficiency and core academic content knowledge of limited English
proficient children by requiring:
(A) Demonstrated improvements in the English proficiency of limited English proficient
children each fiscal year; and
(B) Adequate yearly progress for limited English proficient children, including immigrant
children and youth, as described in section 1111(b)(2)(B); and
9) To provide state educational agencies and local educational agencies with the flexibility to
implement language instruction educational programs, based on scientifically based research on
teaching limited English proficient children, that the agencies believe to be the most effective for
teaching English.
81
TITLE IV, PART A PROGRAM Introduction President Obama signed the Every Student Succeeds Act (ESSA) into law in December 2015, which
reauthorized the Elementary and Secondary Education Act of 1965 (ESEA). ESSA reflects the civil rights
tradition of ESEA, which reflects our nation’s longstanding commitment to equity of opportunity for all
students.1 The new law has a clear goal of ensuring our education system prepares every child to graduate
from high school ready to thrive in college and careers. The ESEA includes a number of provisions that
promote equitable access to educational opportunity, including holding all students to high academic
standards, ensuring meaningful action is taken to improve the lowest-performing schools and schools
with underperforming student groups, and providing more children with access to high-quality preschool.
As we work to improve education outcomes for students the ultimate goal is to provide all students—
regardless of zip code, race, ethnicity, religion, family income, sex (including gender identity), sexual
orientation, disability, language status, gender, or migrant status—with a high-quality education.
Authorized under subpart 1 of Title IV, Part A of ESSA and put into effect to begin the 2017-2018 school
year, the Student Support and Academic Enrichment (SSAE) program is intended to help meet these goals
by increasing the capacity of state educational agencies (SEAs), local educational agencies (LEAs),
schools, and local communities to: 1) provide all students with access to a well-rounded education, 2) improve school conditions for student learning, and 3) improve the use of technology in order to improve
the academic achievement and digital literacy of all students (ESEA section 4101).
The U.S. Department of Education (Department) provides key guidance and information on the
provisions of the new SSAE program including a discussion of the allowable uses of funds, role of the
SEA, fiscal responsibilities, and the local application requirements. In addition, the guidance provides
examples of several innovative activities that demonstrate some of the SSAE program’s allowable uses of
funds. It is important to note that SSAE funds may not be sufficient to independently fund many of these
innovative activities. This guidance discusses leveraging other state and local resources in combination
with the SSAE grant funds to achieve the goals of SSAE programs and activities. Guidance on resources,
tools, and additional innovative strategies to support effective implementation of the SSAE program to
improve outcomes for all students is also included.
The SSAE program provides SEAs, LEAs, and schools the flexibility to tailor investments based on the
needs of their unique student populations. Where possible, the Department encourages coordination and
integration of the SSAE program with activities authorized under other sections of the law, as well as
other federal programs to improve outcomes for students. The Department notes that ensuring all students
have access to a holistic well-rounded education is central to the shared work across programs in ESSA.
LEAs or a consortium of LEAs may apply for SSAE program funds and must prioritize the distribution of
funds to schools based on one or more of several factors, including schools that are (i) are among those
with the greatest needs, as determined by the LEA, (ii) have the highest numbers of students from low-
income families, (iii) are identified for comprehensive support and improvement under Title I, Part A of
the ESEA; (iv) are implementing targeted support and improvement plans under Title I, Part A of the
ESEA; or (v) are identified as a persistently dangerous public school under section 8532 of the ESEA.
(ESEA section 4106(e)(2)). This provision is discussed further in the local application requirements
section of this document.
82
Table 1 provides an overview of activities LEAs may consider as they prepare for implementation of
the SSAE program. Allowable uses of funds under each of the three content areas may include, but
are not limited to: direct services for students, professional development for teachers and
administrators, salaries of personnel to carry out identified programs and services, and supplemental
educational resources and equipment.
Table 1. Overview of Examples of Allowable SSAE Uses of Funds*
Overview of Allowable SSAE Program Activities
Well-Rounded Educational
Opportunities
(ESEA section 4107)
Safe and Healthy Students
(ESEA section 4108)
Effective Use of Technology
(ESEA section 4109)
Improving access to foreign
language instruction, arts, and
music education
Supporting college and career
counseling, including providing
information on opportunities for
financial aid through the early
FAFSA
Providing programming to
improve instruction and student
engagement in science,
technology, engineering and
mathematics (STEM), including
computer science, and
increasing access to these
subjects for underrepresented
groups
Promoting access to accelerated
learning opportunities including
Advanced Placement (AP) and
International Baccalaureate (IB)
programs, dual or concurrent
enrollment programs and early
college high schools
Strengthening instruction in
American history, civics,
economics, geography,
government education, and
environmental education
Promoting community and parent
involvement in schools
Providing school-based mental
health services and counseling
Promoting supportive school
climates to reduce the use of
exclusionary discipline and
promoting supportive school
discipline
Establishing or improving dropout
prevention
Supporting re-entry programs and
transition services for justice-
involved youth
Implementing programs that support
a healthy, active lifestyle (nutritional
and physical education)
Implementing systems and practices
to prevent bullying and harassment
Developing relationship building
skills to help improve safety through
the recognition and prevention of
coercion, violence, or abuse
Establishing community
partnerships
Supporting high-quality
professional development for
educators, school leaders, and
administrators to personalize
learning and improve academic
achievement
Building technological capacity
and infrastructure
Carrying out innovative blended
learning projects
Providing students in rural,
remote, and underserved areas
with the resources to benefit
from high-quality digital
learning opportunities
Delivering specialized or
rigorous academic courses and
curricula using technology,
including digital learning
technologies and assistive
technology
*Note: This table provides examples of allowable activities and is not an exhaustive list. Please consult the statute for more information. The text of
the ESEA, as amended by ESSA, is available at: http://legcounsel.house.gov/Comps/Elementary%20And%20Secondary%20Education%20Act%20Of%201965.pdf.
83
DISTRICT AND CAMPUS LEVEL BUDGETING PROCESS
The purpose of this section is to describe the process of calculating and allocating Title I, Part A funds.
The Title I, Part A Staff Accountant is responsible for calculating and allocating the amounts of funding
for the District and each of its campuses. However, the Staff Accountant is not involved in program
planning and implementation through use of said funds.
Under ESEA Section 1113, school districts must allocate their Title I funds to schools in rank order of
poverty. All schools with a 75 percent or higher poverty rate must be served; below that threshold,
districts have flexibility to target funds to specific grade spans. An active enrollment report (which
contains a list of economically disadvantaged students) is provided by campuses and PEIMS staff. An
allocation worksheet is created based on the amount of economically disadvantaged students enrolled.
The following information is provided by the Elementary and Secondary Education Act (ESEA):
Determine Poverty Levels
Under ESEA Section 1113(a)(3), LEAs must select one of five measures of poverty to determine
relative percentages of children from low-income families residing in their attendance areas. Those
five measures are:
1. Census counts of children from families below the poverty level. (This is the same data
used by the federal government to allocate Title I, Part A funds to districts.).
2. Counts of children eligible for free and reduced price school meals.
3. Counts of children whose families receive federal assistance the Temporary Assistance for
Needy Families program.
4. Counts of children eligible for Medicaid.
5. A combination of two or more of these data sources.
Most school districts use FRPL enrollment to determine schools' poverty levels, but with the
introduction of the Community Eligibility Provision (CEP) option, which eliminates the school meal
application for individual households, an alternate form has been developed by the District that
determines economic disadvantages through a combination of the other factors listed above.
Regardless of the method a district uses, it must use the same method to determine poverty rates, rank
schools, and set per-pupil allocations. See Smart Start: Title I Funds: Community Eligibility
Provision.
Because secondary schools often have trouble convincing students to apply for subsidized school
meals, skewing their counts of eligible students and their poverty rating, districts have the option to
use alternative means, such as surveys, to count eligible students in such schools. Districts also may
use a "feeder pattern" technique, in which a secondary school qualifies for Title I, Part A funding
based on the percentages of low-income children in the elementary schools or middle schools that
"feed" into it.
Charter schools within a jurisdiction must be ranked by poverty level and they must be served if
eligible for Title I, Part A. This requirement applies both to existing and newly established charter
schools.
In cases where a district's schools have no fixed attendance area, such as those with a districtwide
open enrollment policy or choice program, or in the case of magnet schools that draw from more than
one attendance area, ESEA Section 1113(b)(1)(B) allows a district to determine a school's eligibility
84
for participation in Title I, Part A on the basis of the poverty level of children enrolled in the school.
This method may only be used for schools without fixed attendance areas. For schools that do serve
fixed attendance areas, a district must use attendance zone data. If a district has an open enrollment or
choice policy for all of its schools, it must use enrollment data for all. It may not mix attendance area
and enrollment data sources as a way of maximizing each school's eligibility standing.
Districts must update poverty rates and rankings every year.
2019 – 2020 Socorro ISD Schools Determining Economically Disadvantaged Status Through
Free/Reduced Lunch Application (Department of Child Nutrition Services, Campuses, PEIMS)
Socorro High School SSG. Manuel Puentes Middle
Montwood High School Paso Del Norte School
Americas High School John Drugan School
El Dorado High School Horizon Heights Elementary
Eastlake High School Helen Ball Elementary
Pebble Hills High School Lujan-Chavez Elementary
Mission Early College High School Loma Verde Elementary
William D. Slider Middle Dr. Sue Shook Elementary
Montwood Middle SGT. Roberto Ituarte Elementary
Col. John O. Ensor Middle Chester Jordan Elementary
Sun Ridge Middle James Butler Elementary
SPC. Rafael Hernando Middle Cactus Trails Elementary
2019 – 2020 Socorro ISD Schools Determining Economically Disadvantaged Status Through CEP
Provision: SNAP, TANF, USDA (Department of State and Federal Programs, Campuses, PEIMS)
Keys Academy Campestre Elementary
Options High School Vista Del Sol Elementary
Socorro Middle Hueco Elementary
Salvador Sanchez Middle Myrtle Cooper Elementary
Capt. Walter Clarke Middle Escontrias Early Childhood Center
Jane Hambric School Escontrias Elementary
Ernesto Serna School Benito Martinez Elementary
Desert Wind School Sierra Vista Elementary
Bill Sybert School Elfida Chavez Elementary
Hurshel Antwine School Keys Elementary
Robert Rojas Elementary Mission Ridge Elementary
H.D. Hilley Elementary Purple Heart Elementary
O’Shea Keleher Elementary SGT. Jose F. Carrasco Elementary
85
Preliminary Budget Planning
The first preliminary budget planning is based on 90% of the total grant amount received. The breakdown
for the 90% budget planning is calculated in percentages for campuses, parent and family engagment,
private schools, administration, homeless students, services to delinquent facilities within district
boundaries, and other allowable activities that are reasonable, necessary, and approved. A second
allocation or maximum entitlement may be awarded depending on the amount of the overall ESSA grant
award. The same procedures will be used in allocating those funds.
1. Purpose: The purpose of this document is to describe the process of calculating and allocating Title
I, Part A funds to the District and each of its campuses.
2. Scope: This document applies to the Director of State & Federal Programs and the Staff
Accountant.
3. Responsibility: The Director of State & Federal Programs, with the assistance of Cabinet, will
determine the needs of the program.
4. Definitions:
CIP – Campus Improvement Plan
DIP – District Improvement Plan
eGrants – Online application system
Tyler Munis – District Management Information System (MIS)
TEA – Texas Education Agency
NOGA – Notice of Grant Award
Staff Accountant – District and Campus Level
PPA – Per Pupil Amount
5. Procedure: The Staff Accountant is responsible for calculating and allocating District and Campus
Level funds in Tyler Munis and is not involved in the program planning of these funds.
Preliminary Budget Planning (Based on 90%)
In the month of February, the Director of State & Federal Programs meets with the Staff
Accountant to develop the allocations for next year.
The Staff Accountant calculates the preliminary grant amount based on 90% of the current grant
amount. Based on the 90% sum, the allocation breakdown calculation is as follows:
-70% is distributed to the campuses.
-The remaining 30% is used for district-level activities to include indirect cost rate.
The Staff Accountant calculates the following:
-An enrollment report from the MIS is obtained.
-Based on the 70% calculation amount, the amount is divided by the total campus enrollment of
economically disadvantaged students which results in the per pupil amount (PPA).
86
The campus allocation worksheet is completed by entering the following from the enrollment
report:
o Full student enrollment at each campus.
o Economically disadvantaged student enrollment at each campus.
The allocation for each campus is calculated by multiplying the economically disadvantaged
student number by the PPA. This amount does not include Parent and Family Engagement
allocations.
Required Amounts to Be Set Aside:
-Campus parent and family engagement allocations are based on 95% of the total 1% required
set-aside for Parent and Family Engagement.
-The parent/family engagement per campus allocation is calculated by multiplying the
economically disadvantaged student number by the Parent Involvement PPA.
-The allocations for participating private schools and eligible private school students are based on
a per-pupil amount predetermined by TEA and calculated into the allocation.
-The campus allocation worksheet is provided to the Director of State & Federal Programs for
review and approval.
If the worksheet is approved, the following steps are taken:
Each individual campus is notified of their initial campus allocation (at the 90% planning
amount)
The campus is responsible for entering their initial budget in to Tyler Munis within a provided
deadline. The entered budgets will be reviewed and adjusted by the Staff Accountant.
The campus allocations will be recalculated once the NOGA is released.
Indirect Cost
The Financial Services Division provides the awarded TEA indirect cost letter to the Staff Accountant.
Based on the awarded indirect cost rate, the Staff Accountant calculates the indirect cost by multiplying
the rate times the award or calculated award.
District Initiatives
The Director of State & Federal Programs will determine the allocation of any remaining funds to fund
other initiatives.
The Staff Accountant provides the Director of State & Federal Programs with a complete and total
preliminary Title I, Part A budget (worksheet).
Public Meeting
Based on the approved budget, the Director of State and Federal Programs and Staff Accountant will
complete the Public Meeting slides and revise for the Director of State & Federal Programs to present
through public meeting (Regular Meeting of the Board of Trustees).
Preliminary Budget (Based on Planning Amount)
Upon TEA releasing the planning amounts, Director of State & Federal Programs meets with the Staff
Accountant to discuss the changes to the previous calculations, addressing the following:
87
-Necessary Recalculations
-PPA (Request an updated enrollment report from MIS and recalculate campus/private school
allocations, parent/family engagement)
-Parent/Family Engagement
-Indirect Cost
-Allocation of remaining funds
-The Staff Accountant provides the Director of State & Federal Programs with the Title I, Part
budget (worksheet) based on the current planning amount.
If the worksheet is approved, the following steps are taken:
-The Staff Accountant e-mails final Title I, Part A budget.
-Based on the approved budget, the Director of State and Federal Programs and the Staff
Accountant revise and complete the Public Meeting slides.
-The Staff Accountant creates a local amendment for board approval to allocate funds. The funds
will be available on July 1 of the new fiscal year, after Board of Trustees approval in June.
Official Budget (Final)
Upon TEA releasing the NOGA, the Director of State & Federal Programs meets with the Staff
Accountant again to discuss changes, if any, to the previous calculations.
-Necessary Recalculations
-PPA (Request an updated enrollment report from MIS and recalculate campus/private school
allocations, parent/family engagement)
-Parent/Family Engagement
-Indirect Cost
-Allocation of remaining funds
-The Staff Accountant provides the Director of State & Federal Programs with Title I, Part A
budget (worksheet) based on the current planning amount.
If the worksheet is approved, the following steps are taken:
-The Staff Accountant e-mails final Title I, Part A budget.
-Based on the approved budget, the Staff Accountant creates another local amendment for board
approval to allocate the variance in funds. For district campuses, allocations will be included in
function 11, object code 6499. The funds are available after Board of Trustees approval in July.
-Staff Accountant completes the Federal Grant DIP/CIP worksheets and submits it to the System
Web Administrator.
Maximum Entitlement, Carryovers, and Reallocation funds (2nd Allocation)
Between December and January, maximum entitlements, carryovers, and reallocation funds (at times) are
awarded. The following will take place:
88
-Necessary Recalculations
-PPA (Request an updated enrollment report from MIS and recalculate campus/private school
allocations, parent/family engagement)
- Parent/Family Engagement
-Indirect Cost
-Allocation of remaining funds
-The Staff Accountant provides the Director of State & Federal Programs with the revised Title I,
Part A budget (worksheet).
If the worksheet is approved, the following steps are taken:
-The Staff Accountant e-mails final Title I, Part A budget.
-Based on the approved budget, the Staff Accountant creates another local amendment for board
approval to allocate these funds. For campuses, allocations will be included in function 11, object
code 6499. The funds are available after Board of Trustees approval.
Amended/Revised Budget
The Director of State & Federal Programs and the campuses amend/revise the budget in Tyler Munis
(MIS) via transfer or amendments. The Director of State and Federal Programs approves transfers and
amendments, and the Staff Accountant posts the transfers and amendments.
eGrants Application
The Staff Accountant provides financial data to the Director of State & Federal Programs when the
following occur:
-Allocation of Maximum Entitlement, Carryovers, and Reallocation funds.
-Updating of class/object code amounts and other amounts as requested from the Director of State &
Federal Programs.
Monitoring
The Staff Accountant monitors grant expenditures (payroll/non-payroll) at least monthly.
Any and all personal identifiable information is safeguarded and protected.
Budget Information
Title I, Part A Programs, are Either Schoolwide (SW) or Targeted Assistance.
Use of Funds for Schoolwide Programs
A local educational agency may consolidate and use funds under this part, together with other federal,
state, and local funds, in order to upgrade the entire educational program of a school that serves an
eligible school attendance area in which 40-100 percent of their students are determined to be
economically disadvantaged.
No school participating in a school wide program shall be required to identify particular children under
this part as eligible to participate in a schoolwide program or to provide services to such children that are
supplementary, as otherwise required by section 1120A(b).
89
Use of Funds for Targeted Assistance Programs
Campuses with fewer than 40 percent of students enrolled in free or reduced lunch qualify for the
targeted assistance program. For a targeted assistance program, Title I, Part A funds are used only for
supplementary educational services for eligible children at the school who are failing or at-risk of failing
to meet state standards.
The eligible population for services under this section is defined as children not older than age 21 who are
entitled to a free public education through grade 12 and children who are not yet at a grade level at which
the local educational agency provides a free public education.
Important Reminders
Campus-allocated Title I, Part A funds must impact instruction for students during the current school
year.
Funds should not be used for purchases that will impact instruction for the following school year.
All purchases should be directly tied to student activities in the Campus Improvement Plan (CIP).
All programs (software, curriculum kits, etc.) paid for with Title I, Part A funds must be
scientifically based and research-based, and these funds must be used to supplement and not
supplant local or state funds.
Using Title I, Part A funds appropriately (according to district, state and federal guidelines, policies, and
laws) is of the utmost importance. Therefore, accurate and timely budget planning is extremely important
in facilitating the use of resources.
Budget
Campuses may use Title I, Part A to meet the educational needs of economically disadvantaged students.
Activities may include, but are not limited to:
Instructional materials, supplies, and equipment
Employment of specialized instructional personnel
Employment and training of instructional aides
Training of teachers, librarians, and other instructional personnel
Parental involvement activities
Planning and evaluation of Title I, Part A activities and projects
Programs purchased with Title I, Part A funds must be scientifically based and research-based, and these
funds must be used to supplement and not supplant local or state funds.
Title I, Part A Funds Should Supplement, Not Supplant
Title I, Part A Program funds may only be used for supplemental activities that are designed and
implemented to meet the educational needs of economically disadvantaged students.
Supplement- to add to, enhance, to expand, to increase, to extend.
Supplant – to take the place of, to replace.
Title I, Part A funds should not be used to provide services that are required by:
State Law
State Board of Education Rule
Local Policy
Supplemental Test - To avoid supplanting issues and concerns, administrators should ask themselves
the following questions before the expenditure of Title I, Part A funds:
90
-Is the activity required by state and/or local policy?
-Would the activity still take place without Title I Funds?
If the answer to either of these questions is YES, then the risk of supplanting increases and as such, the
use of Title I, Part A funds is not permitted.
Examples of Allowable Title I, Part A Purchases
Curriculum: Supplementing Instruction in Core Areas
Instructional Activities
Parent and Family Engagement
Instructional Materials & Supplies
Supplemental Personnel
Technology Equipment
Professional Development
Instructional Materials & Consumable Supplies
Consumable items that have a useful life of one year or less, and an acquisition cost less than
$5,000 per unit should be charged to object code 6300.
Examples of consumable items are instructional kits, workbooks, reading materials, paper
supplies, etc.
Items that meet these criteria do not require TEA approval prior to purchase.
Examples of Unallowable Title I, Part A Purchases
Food or Drinks of Any Kind (Exception: Parent Involvement, Function 61).
Gift Cards
Entertainment
Recreation
Social Events
Furniture
Leasing of Equipment
ANY MATERIALS THAT DO NOT DIRECTLY RELATE TO THE CORE SUBJECT AREAS –
READING, LANGUAGE ARTS, MATH, SCIENCE, SOCIAL STUDIES, FOREIGN
LANGUAGES – IS AN UNALLOWABLE TITLE I, PART A PURCHASE.
Items that Require Prior TEA Approval
An amendment to the application is necessary for purchases that would affect the application such
as:
New Personnel
Capital Outlay (ALL items identified as needing to be charged to object 6600)
Posting Goods Receipts
To ensure that District vendors are paid in an accurate and timely manner, goods receipts should be
posted immediately after items are received. The department that originated the requisition for
material purchases has the primary responsibility of posting goods receipts when the items are
received.
91
Title Allotment Fund Codes and Object Codes
Fund Program
206 TEHCY Grant (Homeless)
211 Title I, Part A
212 Title I, Part C (Migrant)
255 Title II, Part A
263 Title III, Part A (ELL)
289 Title IV, Part A (SSAE)
92
93
94
Title I, Part A
Allowable and Unallowable Expenditure Guide
All materials/supplies/activities purchased must be to support instructional programs by way of
supplementing existing programs, being reasonable in cost, and necessary to meet program objectives.
The strategy/program/materials must be specified in the CIP and be scientifically and research-based.
6100 Payroll Costs
Allowable Use of Funds Potentially Not Allowable Not Allowed
Teacher (TSA)
Instructional
Paraprofessionals
TIA’s (Temporary
Instructional Aides)
College Tutors
Parent Liaisons
Extra Duty pay (Beyond
regular work hours:
Saturdays, after school,
summer school, intersession)
Substitute(s)
1. staff development **
2. teachers paid out of Title I
Administrative personnel
(Principal, AP’s,
Counselors etc.)
Crossing Guards/
Monitors
Coaches
Librarians
Dyslexia Teacher
No State or Local
Mandated Position
6200 Professional or Contracted Services
Allowable Use of Funds Potentially Not Allowable Not Allowed
Contracted Curriculum
Development
CIS
Keynote Speakers for
Motivation or General
/Regular Education Topics
Staff Development by
Contracted
Consultants/Service
Providers
Building Use Fees
Child care for
Parent of students
during parent
trainings ***
Consultants on
Topics not specific
to regular
education
Printing Services
****
Assessment:
Independent Education
Evaluations; Decision
for educational
purposes
Printing Services
Copy machine rental
/lease
Equipment rental /lease
Parent Volunteer
Services
Conference/Seminar
Hall Rental
*Allowable ONLY if supplemental in nature. Creating a new library from the ground up is not allowed.
**Allowable ONLY if used for Professional Development. Planning days are not considered PD.
*** Child care is only provided for parent/family engagement trainings.
**** Printing services must be for direct student-related materials to be used for instruction.
***** If allowable can only be a light meal/snack.
****** Supplies allowable only if used directly by students and is part of the curriculum and instructional
strategies (very limited).
95
1 clothing, school supplies are allowable for Homeless students Only. Has to be approved by Director of State
and Federal Programs.
6300 Supplies and Materials
Allowable use of Funds Potentially unallowable Not Allowed
Computer Software for
Instructional /Assessment Use
Instructional Assessment,
Related Services, and
Professional Development
Supplies and Materials
Classroom Supplies ******
Equipment with unit cost
<5000: Computer Systems
Special Project materials
/Supplies
STAAR Tutoring Materials
Academic Competition
Materials
Routine Office Supplies***
(Parent/Family Engagement
only)
Calculators, Elmos, LCD
projectors for student use
Black Ink Cartridges
Books for College
Credit for Staff
Routine Classroom
Supplies ******
Printing Services
Professional Books
and magazines for
education **
Classroom libraries*
Library Books*
Educational Field
Trips for students
according to
district’s
guidelines*******
Copy Paper-
justification needed
(program specific)
Colored Paper –
justification needed-
Program specific)
Colored Ink-
justification needed-
Program specific)
Computers for
teacher use (laptops)
Clothing, Uniforms, or
shoes
Paper
Facial Tissues
Hand Sanitizer
Multipurpose wipes
Awards ceremonies
Commencements &
convocations
Employee Service
Awards
Filing cabinets
Office supplies
Desks, chairs, rugs,
furniture
Gifts or items that appear
to be gifts
T-shirts, tote bags, caps,
pens/pencils, keychains
Backpacks, yearbooks,
ID badges, campus
marquee
UIL activities
Computer Servers
Calendars or Calendaring
systems (Student
Agendas)
*Allowable ONLY if they are part of a reading program such as AR, leveled reading books, etc., not
allowable to build a new library inventory.
**Allowable ONLY if used for Professional Development. Planning days are not considered PD.
*** Parent/family engagement -related only.
**** Printing services must be for direct student related materials to be used for instruction
***** If allowable can only be a light meal/snack.
****** Supplies allowable only if used directly by students and is part of the curriculum and instructional
strategies (very limited.)
******* Specific form must be completed and filled out for approval by Director of State and Federal
Programs. 1 clothing, school supplies are allowable for Homeless students Only. Has to be approved by Director of State
and Federal Programs.
96
6400 Other Operating Expenses
Allowable Use of Funds Potentially Not allowable Not Allowed
Awards Incentives:
Certificates, plaques, ribbons,
small trophies (nominal
cost/inexpensive items):
academic subjects only
Food and Beverage for
Parent/Family Activities (low
in cost)***
Non-Employee
Stipends/Travel
Supplemental Student
Transportation for Extra
Tutoring (Saturdays, after
school, summer school,
intersession)
Travel, Registration, and Per
Diem to attend Educational;
Training Events-
Teachers/Non-Administrative
personnel
Food and Beverages
for Workshop
participants
Awards Incentives:
Certificates, plaques,
ribbons, small trophies
not for academic subjects
Sports or extra-curricular
activities
(competition)
663X/6645 Capital Outlay-Furniture and Equipment
Allowable use of funds Potentially not allowable Not Allowed
Computers for Direct Student
Use only
Televisions/DVD/
monitor for
instructional use
Colored Printers
Poster Makers
Laminating Machines
Furniture/Storage
* Allowable ONLY if they are part of a reading program such as AR, leveled reading books, etc., not
allowable to build a new library inventory.
**Allowable ONLY if used for Professional Development. Planning days are not considered PD.
*** Parent involvement-related only.
**** Printing services must be for direct student related materials to be used for instruction.
***** If allowable can only be a light meal/snack.
****** Supplies allowable only if used directly by students and is part of the curriculum and instructional
strategies (very limited). 1 clothing, school supplies are allowable for Homeless students Only. Has to be approved by Director of State
and Federal Programs.
97
Federal Grants Approval Workflows
State/Federal Programs and Campuses
Contracted Services
1. Contract is submitted to Purchasing Department with backup documentation by requester.
2. Contract is reviewed and approved by the Director of Purchasing.
3. Approved and signed contract is emailed to requester from Purchasing Department with contract
number.
4. Requisition for contracted services is submitted and documentation attached in Tyler Munis
System by requester.
5. Requisition is sent into workflow for approvals from department administrator and purchasing
staff.
6. Purchase order is emailed to requester from Purchasing Department.
7. Purchase order is emailed to vendor from requester.
8. Invoice is emailed to requester from vendor after services are provided.
9. Purchase order is received by requester online and invoice is attached in Tyler Munis.
10. Accounts Payable staff submits payment to vendor.
Requisitions
1. Requisitions are submitted in Tyler Munis by requester.
o In requisition screen:
Review account being used supports the expense
General notes include:
Goal, Objective, and Strategy
Bid item number
Documentation (attachments)
Quote and/or Agenda, object coe 6395 technology form (if applicable)
2. Requisition is sent into workflow for approvals from department administrator and purchasing
staff.
3. Purchase order is emailed to requester from Purchasing Department.
4. Purchase order is emailed to vendor from requester.
5. Materials and invoice are received from vendor to requester.
6. Purchase order is received by requester online and invoice is attached in Tyler Munis.
7. Accounts Payable staff submits payment to vendor.
*Flowcharts follow on pages 98-99.
98
Federal Grants Approval Workflows
State/Federal Programs and Campuses
Dept.
or
Campus
Step 1
Step 2 Program Director Admin 1 Program Director Admin 1 Assistant Director Admin 2 Assistant Director Admin 2
Step 3 Accountants Program Director Purchasing Program Director Assistant Director Agent Assistant Director
Step 4
Approval Workflow
Budget Transfers & Amendments
Department Campus
Administrative
Assistant enters
the transfer
journal
Administrative
Assistant enters
the transfer
journal
Department Campus
Administrative
Assistant enters
the requisition
Administrative
Assistant enters
the requisition
Accountant Approves
and Posts
Purchasing Agent
converts to Purchase
Order
Requisitions
99
FEDERAL PROGRAMS APPROVAL WORKFLOWS
Title I, Part A (Fund 211A)
BUDGET TRANSFERS & AMENDMENTS
REQUISITIONS
Department: 790 Department: 790 Program Coordinator: Director of State & Federal Programs Program Coordinator: Director of State and Federal Programs Accountants: Staff Accountants (Federal) Purchasing: Purchasing Agents
Title I, Part C (fund 212)
BUDGET TRANSFERS & AMENDMENTS
REQUISITIONS
Department: 790 Department: 790 Program Coordinator: Director of State & Federal Programs Program Coordinator: Director of State & Federal Programs Accountants: Staff Accountants (Federal) Purchasing: Purchasing Agents
Title II, Part A (fund 255)
BUDGET TRANSFERS & AMENDMENTS
REQUISITIONS
Department: 840 Department: 840 Program Coordinator: School Improvement Officer/Chief Academic Officer Program Coordinator: School Improvement Officer/Chief Academic Officer
Accountants: Staff Accountants (Federal) Purchasing: Purchasing Agents
Title III, Part A (fund 263)
BUDGET TRANSFERS & AMENDMENTS
REQUISITIONS
Department: 690 Department: 690 Program Coordinator: Director of Bilingual/ESL Education Program Coordinator: Director of Bilingual/ESL Edcuation Accountants: Staff Accountants (Federal) Purchasing: Purchasing Agents
Title I, Part A (fund 211P) (School Improvement)
BUDGET TRANSFERS & AMENDMENTS
REQUISITIONS
Department: 790 Department: 790 Program Coordinator: Campus Principal Program Coordinator: Campus Principal Accountants: Staff Accountants (Federal) Department: 790
Program Coordinator: Director of State & Federal Programs Purchasing: Purchasing Agents
TEHCY (fund 206)
BUDGET TRANSFERS & AMENDMENTS
REQUISITIONS
Department: 790 Department: 790 Program Coordinator: Director of State & Federal Programs Program Coordinator: Director of State & Federal Programs Accountants: Staff Accountants (Federal) Purchasing: Purchasing Agents
Title IV, Part A (fund 289)
BUDGET TRANSFERS & AMENDMENTS
REQUISITIONS
Department: 790 Department: 790 Program Coordinator: Director of State & Federal Programs Program Coordinator: Director of State & Federal Programs Accountants: Staff Accountants (Federal) Purchasing: Purchasing Agents
100
Federal Grants Approval Workflows
Travel Requests Using State/Federal Funds
In-State Travel Requests
Department Campus
Secretary makes arrangements for conference
registration, hotel, flight and rental reservations.
Secretary makes arrangements for conference
registration, hotel, flight and rental reservations.
Secretary gathers all support documentation for travel
request (travel justification form, registration
confirmation, lodging, flight, rental, etc.).
Secretary gathers all support documentation for travel
request (travel justification form, registration
confirmation, lodging, flight, rental, etc.).
Secretary must ensure that when using State/Federal
funds that the Travel Request is routed to the
following district personnel for approved signatures:
Department requester
Immediate Supervisor/Director
Designated Assistant
Superintendent/Designee
Staff Accountant for approval of funds
Director in charge of Program funds
* The trip will be delayed and/or cancelled if any of
the above signatures are missing. This could also
cause the trip to be charged to the department
general fund account.
Secretary must ensure that when using State/Federal
funds that the Travel Request is routed to the
following district personnel for approved signatures:
Campus requester
Immediate Supervisor/Director
Designated Elementary or Secondary
Assistant Superintendent/Designee
Staff Accountant for approval of funds
Director in charge of Program funds
* The trip will be delayed and/or cancelled if any of
the above signatures are missing. This could also
cause the trip to be charged to the department
general fund account.
Secretary submits approved travel request with all
required signatures to Accounts Payable.
Secretary submits approved travel request with all
required signatures to Accounts Payable.
Secretary emails approved travel request to travel
agent to book flight for trip.
Secretary emails approved travel request to travel
agent to book flight for trip.
Accounts Payable clerk emails Secretary when checks
for registration and lodging fees are ready for pickup.
Accounts Payable clerk emails Secretary when checks
for registration and lodging fees are ready for pickup.
Secretary mails out registration check to vendor. Secretary mails out registration check to vendor.
Secretary prepares itinerary and documentation for
trip and distributes to staff attending conference.
Secretary prepares itinerary and documentation for
trip and distributes to staff attending conference.
Upon return of trip, the staff that traveled submits
receipts for reimbursement (meals, shuttle, fuel,
parking, etc.) to the Secretary.
Upon return of trip, the staff that traveled submits
receipts for reimbursement (meals, shuttle, fuel,
parking, etc.) to the Secretary.
Secretary submits the documentation to Accounts
Payable for reimbursement of travel expenses.
Secretary submits the documentation to Accounts
Payable for reimbursement of travel expenses.
*Please refer to Travel Request Form on p. 101.
101
102
Federal Grants Approval Workflows
Travel Requests Using State/Federal Funds
Out of State Travel Requests
Department Campus
Secretary makes arrangements for conference
registration, hotel, flight and rental reservations.
Secretary makes arrangements for conference
registration, hotel, flight and rental reservations.
Secretary gathers all support documentation for travel
request (travel justification form, registration
confirmation, lodging, flight, rental, etc.)
Secretary gathers all support documentation for travel
request (travel justification form, registration
confirmation, lodging, flight, rental, etc.)
Secretary must ensure that when using State/Federal
funds that the Travel Request is routed to the
following district personnel for approved signatures:
Department requester
Immediate Supervisor/Director
Designated Assistant
Superintendent/Designee
Superintendent of Schools
Staff Accountant for approval of funds
Director in charge of Program funds
* The trip will be delayed and/or cancelled if any of
the above signatures are missing. This could also
cause the trip to be charged to the department
general fund account.
Secretary must ensure that when using State/Federal
funds that the Travel Request is routed to the
following district personnel for approved signatures:
Campus requester
Immediate Supervisor/Director
Designated Elementary or Secondary
Assistant Superintendent/Designee
Superintendent of Schools
Staff Accountant for approval of funds
Director in charge of Program funds
* The trip will be delayed and/or cancelled if any of
the above signatures are missing. This could also
cause the trip to be charged to the department
general fund account.
Secretary submits approved travel request with all
required signatures to Accounts Payable.
Secretary submits approved travel request with all
required signatures to Accounts Payable.
Secretary emails approved travel request to travel
agent to book flight for trip.
Secretary emails approved travel request to travel
agent to book flight for trip.
Accounts Payable clerk emails Secretary when checks
for registration and lodging fees are ready for pickup.
Accounts Payable clerk emails Secretary when checks
for registration and lodging fees are ready for pickup.
Secretary mails out registration check to vendor. Secretary mails out registration check to vendor.
Secretary prepares itinerary and documentation for
trip and distributes to staff attending conference.
Secretary prepares itinerary and documentation for
trip and distributes to staff attending conference.
Upon return of trip, the staff that traveled submits
receipts for reimbursement (meals, shuttle, fuel,
parking, etc.) to the Secretary.
Upon return of trip, the staff that traveled submits
receipts for reimbursement (meals, shuttle, fuel,
parking, etc.) to the Secretary.
Secretary submits the documentation to Purchasing
Department for reimbursement of travel expenses.
Secretary submits the documentation to Purchasing
Department for reimbursement of travel expenses.
103
Federal Grants Approval Workflows
Travel Requests Using State/Federal Funds
Educational Field Trips Travel Requests
Department Campus
TEA Justification of Specific Expenditure:
Educational Field Trips Form must be submitted prior
to Travel Request to the Director of State and Federal
Programs for Approval; form is kept on file locally.
* Please refer to form on p. 104.
TEA Justification of Specific Expenditure:
Educational Field Trips Form must be submitted prior
to Travel Request to the Director of State and Federal
Programs for Approval; form is kept on file locally.
* Please refer to form on p. 104.
Secretary makes arrangements and gathers all support
documentation for field trip.
Secretary makes arrangements and gathers all support
documentation for field trip.
Secretary must ensure that when using State/Federal
funds that the Travel Request is routed to the
following district personnel for approved signatures:
Department requester
Immediate Supervisor/Director
Designated Assistant
Superintendent/Designee
Staff Accountant for approval of funds
Director in charge of Program funds
* The trip will be delayed and/or cancelled if any of
the above signatures are missing. This could also
cause the trip to be charged to the department
general fund account.
Secretary must ensure that when using State/Federal
funds that the Travel Request is routed to the
following district personnel for approved signatures:
Campus requester
Immediate Supervisor/Director
Designated Elementary or Secondary
Assistant Superintendent/Designee
Staff Accountant for approval of funds
Director in charge of Program funds
* The trip will be delayed and/or cancelled if any of
the above signatures are missing. This could also
cause the trip to be charged to the department
general fund account.
Secretary submits approved travel request with all
required signatures to Accounts Payable.
Secretary submits approved travel request with all
required signatures to Accounts Payable.
104
105
FIXED ASSETS POLICY AND PROCEDURE SUMMARY
A Fixed Asset is an item with a value of $500 or greater. The District will track and account for two types
of assets:
Inventory Assets: Items with a value between $500 and $4,999
Capital Assets: Items with a value of $5,000 and greater
Purchase of District Assets
Campus principals or department directors/coordinators need to review asset purchase requisitions and
authorize asset purchases. It is important that the purchase of any item considered an asset be
purchased using the correct OBJECT CODE ACCOUNT.
OBJECT CODE ACCOUNTS*:
6395 – Technology/Audio-Visual Equip UNDER $5K
6396 – Furniture & Equipment UNDER $5K
6641 – Vehicles UNDER $5K
6631 – Vehicles OVER $5K
6635 – Technology/Audio-Visual Equip/Software OVER $5K
6639 – Furniture/Equipment OVER $5K
*If unsure of what object code to use for your purchase, please contact anyone in the Department of
Financial Services for guidance.
ALL ASSETS will be shipped to the SISD Warehouse (201 Tanton Road) for proper identification
and tagging. To properly identify and tag assets belonging to SISD, requisitions for fixed assets need to
designate the District Warehouse as the “Ship to” location.
Exceptions to this rule are usually large items/furniture that requiree vendor installation or items
purchased as part of new construction. If any of the above exceptions are claimed, contact
[email protected] to assure asset(s) will be tagged and scanned.
Assets purchased with FEDERAL FUNDS need to stay in their designated location and used as specified
in the grant guidelines. Refer to Campus/Department Grant Coordinator for more information.
The following are items that will be shipped to the SISD Warehouse:
COWS (Computers on Wheels) purchased with federal funds
Desktops/Computers
Equipment and instruments purchased by Fine Arts
iPads
Laptops/tablets
Monitors
Printers
All equipment with a per unit cost of $1,000 and over
106
Asset Transfer Forms (ATF’s)
Thinking of transferring out those dusty items in the spare room or closet??
An Asset Transfer Form is just what you need!
Several times throughout the school year, many purchased items can become obsolete, broken, or
need repair due to the normal wear and tear of usage. Many campuses may have a closet or room
full of these items that need to be cleared out. The fixed asset transfer form is where the process of
clearing begins. The form is also used for transferring any items to another campus or department.
The process of beginning and completing this form is detailed below:
1. Determine which items will be:
a. Transferred to another campus or department;
b. Moved to the warehouse for surplus (obsolete, unrepairable);
c. Returned to the manufacturer for any appropriate reason (warranty return, repairs,
wrong product, etc.)
2. Obtain the most current Asset Transfer Form.
3. Check the box at the top for where items will be going as determined in step 1 (*Tip: Make
sure all of the form, except signatures, is type-written and filled out in Excel as it will not be
accepted otherwise).
4. Verify that items are fine arts equipment or not by checking yes or no at the top right
corner.
5. Enter the category, description, SISD tag number, serial number, manufacturer, model,
room number, quantity, condition, reason for transfer, and indicate whether the item is
valued over $5000. Each individual item needs to be accounted for, and there must be both
a serial number and SISD tag number. If no tag is found, a serial number is required.
6. Indicate which centralized location items will be picked up in on the line located just above
the receiving location box.
7. Input the location where these items are to be received in the bottom middle of the form. If
items are going to surplus, the location is Warehouse Surplus – 999.
8. Put the page number at the top right as well as how many pages there will be total.
9. Insert the contact information for who will be overseeing the transfer of these items and
also input the name of the fixed asset coordinator for the campus or department.
107
10. If items are technology equipment, the right side portion of the form must be filled out by
your campus IT technician. Make sure they fill out that portion and also the bottom right
corner with their printed name, signature, and date.
11. Obtain a signature from your fixed asset coordinator in the space provided at the top of the
form.
12. Send the form with the signatures to our Fixed Assets Staff. This can be accomplished in
two ways:
Send the form to our email [email protected] or;
Fax the form to (915) 851-7932
Our staff members will then receive the request and will respond within 48 business hours during
normal time; a control number will then be provided (*Note: During campus audits, this time may
be extended as we are out of the office).
Once the control number has been issued, the final step is to contact warehouse for pickup and
removal of the items. Warehouse will ask for the form with the control number and will report to
us once the items have been picked up.
108
109
DISTRICT MONITORING
Programmatic Approval and Evaluation
The Grant/Program Manager will ensure that all aspects of Title I, Part A programs meet the federal and
state requirements. In some cases, this will involve monitoring activities and purchases that are not
funded through Title I, Part A (e.g., use of all paraprofessionals on campus, certification status of all
teachers on campus, etc.).
Monitoring activities include the following:
Planning, evaluating, and approving budgets as part of the Campus Improvement Plan process
Monitoring and approving purchases as part of the District purchasing process
Monitoring to ensure timely and efficient use of funds
Monitoring inventory through random campus visits and audits
Monitoring Parent/Family Engagement activities coordinated at the District level by the campus
parent liaisons
Monitoring personnel subject to Time and Effort documentation
Random campus visits
Title I, Part A Training
Training will be held annually to ensure campus level administrators, parent liaisons, campus business
clerks, and secretaries are kept abreast of any updates, required documentation and changes to state and
federal guidelines. These sessions are accomplished in July of each year.
Audits and Campus Visits
To ensure consistent compliance and campus readiness for state and federal audits, the Department of
State and Federal Programs will support campuses by providing Title I Crate access to all campus
principals/assistant principals to house documents that need to be completed by specifically funded
personnel. District level State and Federal Programs personnel will arrange random audits and campus
visits throughout the year, along with making consistent checks online. Each audit and campus visit will
focus on specific criteria.
The campus principal must ensure all requested information is properly documented. This may include
questions about the Title I, Part A program at your campus, documentation, and access to inventory to
ensure it is labeled and used properly.
Approvals for Purchases
The Department of State and Federal Programs will evaluate all purchase requests to ensure that
(a) The purchase meets all requirements regarding the intent and purpose of Title I, Part A.
(b) Title I, Part A guidelines are being met for the purchase.
Additionally, clarifying questions about a purchase may be asked, and additional documentation may be
requested prior to the final approval of the purchase.
110
Clarification Process
If a coding issue and/or documentation issue arises on a requisition that was submitted by the campus
secretary or business manager, the Department of State and Federal Programs will work with them to
correct the coding. If there is a question about allowability, then the Department of State and Federal
Programs will contact the campus for further clarification and/or to request more information.
Spending Timelines
Funds must be spent early enough to ensure students will benefit and will have the skills, assistance, and
interventions needed to demonstrate success on state assessments. All funds to assist students should be
spent by the deadline (Technology: late January; other purchases: early May). After the deadline, only the
following can be expended with Title I, Part A funds at the campus level:
1. Registration and travel expenses for professional development before June 30
2. Extra Duty pay for staff working on Title I, Part A allowable activities before June 30
Expenditure Milestones for Requisitions
10% of funds expended by the last day in August
20% of funds expended by the last day of September
30% of funds expended by the last day of October
40% of funds expended by the last day of November
50% of funds expended by the last day of December
60% of funds expended by the last day of January
70% of funds expended by the last day of February
80% of funds expended by the last day of March
90% of funds expended by the last day of April
100% of funds expended by the last day of May
(With exception for extra duty and travel taking place in the month of June)
Compliance Binder Checks
Title I Crate checks are routinely conducted by appropriate personnel in the Department of State and
Federal Programs.
Deadlines for Title I, Part A; 2019-2020 School Year
Requisitions: Technology Equipment (6395): January 24, 2020
All Other: May 8, 2020
Timesheets: Submit by designated pay periods; final timesheet due in payroll July 6, 2020.
Reminders
Review Title I, Part A budget accounts and summaries on a regular basis.
Ensure that items ordered with Title I, Part A are allowable; if questions arise, the requisition
process may be longer.
Receive purchase orders in Munis as soon as order has been physically received and request
invoice from vendor.
111
PERSONNEL
Title I, Part A Staff
Title I, Part A funds can be used to pay salaries and benefits for supplemental instructional staff.
Positions can be professional and paraprofessional. All positions must be approved by the Director of
State and Federal Programs and Director of Human Resources, with approval from the District Cabinet in
some cases. Examples of Title I, Part A allowable positions include:
Instructional Coaches
Intervention Teachers
Instructional Aide (Full-Time)
Temporary Instructional Aide (TIA) (Part-Time)
College Tutor (Part-Time)
-All teachers must meet appropriate certification requirements.
-Positions must be instructional in nature; an instructional coach may provide classroom support
and professional development for faculty and staff.
-Positions must be documented in the Comprehensive Needs Assessment, Campus Improvement
Plan, and Title I Budget.
-A copy of the job description for the position must be signed by the employee prior to the first
day of school.
-Time and Effort documentation must also be completed in the duration of employment if
applicable.
Highly Effective Staff
Teachers hired in a district receiving Title I, Part A funds are required to be “highly effective” if they are
providing direct instruction to students in any core academic subject area to include English language
arts/reading, mathematics, science, foreign languages, civics, government, economics, fine arts, history
and geography.
Highly qualified teachers must:
Hold at least a bachelor’s degree;
Be fully certified to teach in Texas; and
Demonstrate competency in their core academic subject area.
Each teacher must meet highly effective requirements for every class they teach.
Instructional paraprofessionals on the campus must meet highly effective paraprofessional standards.
112
Paraprofessionals Instructional paraprofessionals working with students in a schoolwide Title I, Part A campus MUST work
under the direct supervision of a certified teacher. Students cannot be “pulled out” for tutoring.
Paraprofessionals can provide instructional assistance in the classroom. This applies throughout the
regular school day and after school tutorials.
Additionally, paraprofessionals cannot be the “teacher” in a classroom. A certified teacher is responsible
for planning the lessons, evaluating students, and must also be present in the classroom with the
paraprofessional. This applies to all instructional paraprofessionals on the campus, including those paid
out of Title I, Part A funds and those who are not.
Other Staff
Title I, Part A funds allocated to a campus cannot be used to benefit students and staff at another
campus. Therefore, staff hired through Title I, Part A at one campus cannot be moved or lent to another
campus.
Time and Effort
A fully federally-funded employee is one who receives a portion of their salary from one of the
District’s federal funding sources (Title I, Part A, Title I, Part C, Title II, Part A, Title III, Part A, Title
IV, Part A, IDEA-B, Child Nutrition Services, and others). An employee paid with federal funds must
complete two Semi-Annual Time and Effort Certification forms. These forms will be made available to
campus/department supervisors by The Department of State and Federal Programs. These forms cannot
be signed until the last day worked of the fall semester and spring semester. Once the principal signs
the Semi-Annual Time and Effort Certification forms in the District’s electronic Semi-Annual
Certification system, the employee can then sign. Records are monitored and accessed for auditing and
compliance purposes by the Director of State and Federal Programs.
Allowable and Non-Allowable Title I, Part A Positions
School Year Object Code 6100
Below is a list of allowable and unallowable Title I, Part A positions for the 2019–2020 school year.
Be advised that all allowable positions must be paid 100 percent with Title I, Part A funds. Split-
funded Title I, Part A positions will not be allowed.
Allowable Title I Positions
Teacher, Intervention [General]
Teacher, Intervention [Math]
Teacher, Intervention [Reading]
Teacher, Intervention [Science]
Teacher on Special Assignment
Instructional Coach
Instructional Aide
Parent Liaison
113
Communities in Schools (CIS) worker
TIA (Temporary Instructional Aides)
College Tutor
Unallowable Title I Positions Teacher, Lead Teacher, Multi-grade Content Area Coach (Literacy, Mathematics) Coordinator Instructional Specialist Lecturer (Hourly) Librarian Nurse Counselor Administrator (Principal/Assistant Principal)
PROGRAM EVALUATION
LEAs and campuses are required to evaluate the impact of federal program funding. Program evaluations
are required for the following programs:
Title I, Part A
Title I, Part A Parent Involvement Policy and Programs
Title I, Part C Migrant Education Program
Title II Part A
Title III, Part A
Title IV, Part A
State Compensatory Education
Objectives To evaluate the effectiveness and impact of state and federal programs on student achievement
outcomes.
To assess the impact of federally funded strategies on campus performance objectives.
To determine the degree to which program funds met the intended purposes.
To guide future program decisions.
Title I, Part A
The District will conduct an annual evaluation of programs assisted with Title I, Part A funds and will use
the findings of this evaluation and other evaluations to modify and improve the program. Evaluation
results are to be disaggregated within each district and campus by the following:
Gender
Major racial and ethnic groups
English Learners as compared to students who are not English learners
Migrant status
Students with disabilities as compared to their peers who do not have disabilities
Economically disadvantaged students as compared to students who are not economically
disadvantaged
114
Parent Involvement Policy Conduct, with the involvement of parents, an annual evaluation of the content and effectiveness of the
parental involvement policy in improving the academic quality of the schools served under Title I, Part A.
This process will include identifying barriers to greater participation by parents in activities authorized by
this section (with particular attention to parents who are economically disadvantaged, have disabilities,
have limited English proficiency, have limited literacy, or are of any racial or ethnic minority
background). The findings of the evaluation will be used to design strategies for more effective
parent/family engagement and to revise the policy if necessary.
Title I, Part C The District will conduct an annual evaluation of programs assisted with Title I, Part C funds and will use
the findings of this evaluation and other evaluations to modify and improve the program. Data for this
evaluation is collected through and available from NGS, the Public Education Information Management
System (PEIMS), state assessment results, regional migrant databases, evaluation reports submitted
annually by the District to TEA, and other sources.
The District will have appropriate consultation with the migrant PAC in planning, reviewing, and
improving the local migrant education program. “Appropriate consultation” includes, but is not limited to
both of the following:
1. Providing copies of pertinent District and campus improvement plans, state plans, state and
federal laws, regulations, and rules: copies of reports resulting from audits, TEA monitoring
visits, and complaint investigations; copies of District needs assessments, evaluations, NGS
reports, and Standard Application System (SAS) funding applications that describe the academic
performance and service needs of migrant students in comparison to other student populations.
2. Empowerment training for PAC members at no cost to parents. The District assures that in
planning, implementation, and evaluation of the Migrant Education Program, there has been and
will be adequate provision for addressing the unmet needs of preschool migratory children as well
as the identification and recruitment of such children.
Title II, Part A Title II, Part A program activities will have a substantial, measurable, and positive impact on student
academic achievement and will be part of a broader strategy to eliminate the achievement gap that
separates low-income and minority students from other students. This includes providing low-income and
minority students greater access to teachers, principals, and other school leaders who are effective in
improving student academic achievement.
Title III, Part A The District will annually assess the English proficiency of all English learners participating in programs
funded through Title III, Part A.
Title IV, Part A The District will annually produce a report that details how funds for the Title IV, Part A Student Support
and Academic Enrichment Program are being used to meet the goals of the required sections of this
program.
115
State Compensatory Education Districts are required to evaluate the effectiveness of their designated state compensatory education
program and include the results of this evaluation in the District Improvement Plan. The analysis
allows the District to focus resources on the strategies and goals that will most likely impact the
achievement of students at risk of dropping out of school.
The state compensatory education program must be evaluated and documented by showing the
effectiveness in reducing any disparity in:
1. Performance on assessment instruments between “students at risk of dropping out of school” and
all other district students; and
2. Rates of high school completion between “students at risk of dropping out of school” and all
other district students.
Evaluation Process
Step 1: List the needs identified in the comprehensive needs assessment.
Step 2: Using the District and/or campus improvement plan, identify strategies or initiatives that address
these needs and were connected to this federal program.
Step 3: Identify the amount of funds expended to implement the strategy or initiative, if applicable.
Step 4: Review data identified to measure fidelity of implementation and impact of the strategy or
initiative on student outcomes.
Step 5: Evaluate the impact and make recommendations for continuation or modification of the strategy
or initiative.
116
IMPORTANT DATES: DIP/CIP Compliance, EPAC/SIT Compliance
5/6/19 2019-2020 Comprehensive Needs Assessment process begins at District and campuses.
6/21/19 Summative Evaluation of 2018-2019 DIP/CIP Performance Objectives Completed.
6/28/19 2019-2020 CNA Completed.
7/19/19 2019-2020 DIP/CIP Performance Objectives, Strategies, and Preliminary Budgets
Completed after Feedback from Department of State and Federal Programs.
8/07/19 Director of State/Federal Programs presents Performance Objectives to Cabinet.
8/19/19 Director of State/Federal Programs presents Performance Objectives to Board of Trustees
Curriculum/Instruction Committee.
8/20/19 District and Campus Improvement Plans presented to Board of Trustees for approval.
Ongoing
2019-2020
District holds 6 EPAC meetings per year. Campuses hold 6 or more SIT meetings per year.
Ongoing
2019-2020
DIP/CIP updates are made throughout the school year as appropriate.
Ongoing
2019-2020
Title I Crate Compliance Checks (Parent Liaisons, SCEI Coaches, At Risk Instructional
Aides, Library Aides, LPAC Aides) are conducted on a regular basis.
10/31/19
1/31/20
5/22/20
First DIP/CIP Formative Evaluation of Strategies is Due.
Second DIP/CIP Formative Evaluation of Strategies is Due.
Third DIP/CIP Formative Evaluation of Strategies is Due.
5/4/20 2020-2021 Comprehensive Needs Assessment process begins at District and Campuses.
6/19/20 Summative Evaluation of 2019-2020 DIP/CIP Performance Objectives Completed.
Needs Assessment and Program Evaluation: District and campus improvement plans must be
developed based on a comprehensive assessment of the needs of the District and its schools. The term
“needs assessment” describes the systematic process that the District and its schools conduct in order to
establish priorities for action and make appropriate decisions about the allocation of resources (i.e.
personnel, materials, time, and fiscal considerations). Program evaluations are conducted at the end of a
program year and are intended to measure the efficacy and impact of the District’s state and federal
programs.
Socorro Independent School District does not discriminate on the basis of race, color, religion, gender, sex, national origin, age, disability, military status, genetic information, or any other basis prohibited by law in its employment practices or in providing education services, activities, and programs, including career and technical education (vocational programs). For additional information regarding Socorro Independent School District’s policy of nondiscrimination contact: (915) 937-0201, 12440 Rojas Dr., El Paso, TX 79928.
Socorro ISD District Service Center12440 Rojas Dr. • El Paso, TX 79928 • Phn 915.937.0000 • www.sisd.net
Socorro ISD Board of TrusteesCynthia A. Najera, President
Angelica Rodriguez, Vice PresidentPaul Guerra, SecretaryGary Gandara, TrusteePaul E. Garcia, TrusteeEduardo Mena, Trustee
David O. Morales, Trustee
Superintendent of SchoolsJosé Espinoza, Ed.D.