New Directors 101, Part 2 How to Successfully Complete the Year!

Transcription

1 New Directors 101, Part 2 How to Successfully Complete the Year! Georgia Department of Education GCEL Conference February 6 8, /12/2017 1

2 Presenters Clarice H. Howard Georgia Department of Education Title I Education Program Specialist choward@doe.k12.ga.us Grace McElveen Georgia Department of Education Title I Education Program Specialist gmcelveen@doe.k12.ga.us (912) Sherri Minshew Georgia Department of Education Title I Education Program Specialist sminshew@doe.k12.ga.us (770) Tammy Wilkes Georgia Department of Education Title I Education Program Specialist twilkes@doe.k12.ga.us (478) /12/2017 2

3 New Directors 101 New Directors 101 was presented during the summer New Directors one day training. It provided an overview of how to have a successful 1st half of the year for new Title I Directors. Timeline (July December) Toolbox Handbook 1/12/2017 3

4 New Directors 101, Part 2 This session is designed to provide an overview of how to have a successful 2 nd half of the year for new Title I Directors. This session will also provide examples from veteran Title I Directors of how to maintain documentation of Time and Effort, Budget, and monitoring of the Title I, Part A program. Timeline (January June) Budget Time and Effort Monitoring and Evaluation 1/12/2017 4

5 Title I Program Timeline for Successful Program Implementation and Program Evaluation 1/12/2017 5

6 TITLE I IMPLEMENTATION CALENDAR FY JUNE FY17 LEA CLIP Review Annual Title Programs Conf. JULY Submit CLIP Title I Budget Compilation School Level Planning Mtgs Title I Budget Wksp Conduct/Complete Homeless Surveys AUGUST SWP Intent Application Title I Annual Mtg. w/ Parents Submit Title I Budget SEPTEMBER OCTOBER Assess HiQ status of staff/ Obtain Principal Assurance / Notify Parents Attend Regional Title I Mtg. Attend Monitoring Training (If Applicable) Submit FY16 Completion Report NOVEMBER DECEMBER Prepare Monitoring Folders (If Applicable) Submit Budget Amendment Schedule TA for Monitoring (If Applicable) 2 nd half of year JANUARY Periodic Cert #1 Conduct Annual Inventory Check FEBRUARY Review Title I Spending To Date Attend GCEL MARCH Collect and Analyze Student Achievement Data Submit Expansion Letter (if Applicable) APRIL FY18 LEA CLIP Review Conduct Parent Involvement Meetings/Surveys (Workshops, PI Policy Revisions, etc.) MAY Submit Final Budget Amendment Final LEA CLIP, SWP, PI Policy, & Compact Review Meetings Complete Self Evaluation Periodic Cert #2

7 Execution of Title I Programs Tasks for Title I, Part A can be divided into three broad categories Planning for Upcoming Year (spring/summer) Program Implementation (year long) Evaluation (winter/spring) Time and Effort Budget Review Technical Assistance to schools 1/12/2017 7

8 1/12/2017 8

9 Budget Review Talk with your finance director about the reports that are available for you. Detailed expenditure report Payroll history report If unfamiliar with these reports have your finance director to explain how to read. 1/12/2017 9

10 Sample Budget Page Gov t Code Function Code Facility Code Program Code Object Code 1/12/

11 Budget Review Request, from the finance department, an expenditure detail report and payroll report each month. (Unless you have access). What do you look for in the review? The first report following Title I budget approval Has budget been correctly entered in the local system? Has the correct personnel and the percentages being charged to Title I? Check for correct function and object codes. The month following each approved amendment check for the same items. 1/12/

12 Budget Review What do you look for in the review?; continued Each month check for the following: Are there any negative amounts? Something may be charged that was not included in the approved budget. Common examples: audit costs, workers comp, subs An area may be overspent. Check to see if all items are correctly charged. Do you need to do an amendment to make adjustments in the budget? Common areas: Subs (needed more than thought), materials/supplies/technology costed more than anticipated, something incorrectly charged to Title I. 1/12/

13 Budget Review What do you look for in the review?; continued Each month check for the following: Reconcile the amounts charged to Title I matches to the purchase order voucher packets. (Approved PO, packing slips, invoices, etc.) Do items received match items ordered? Are items are charged to correct facility codes? Are there any additional charges invoiced (shipping, price increased, installation charges? Has the correct personnel and the percentages being charged to Title I? 1/12/

14 Budget Review What do you look for in the review?; continued Each month check for the following: Are you on track with spending? In other words, will you have enough funds to cover what was planned? Examples: salaries, substitutes, after school programs. 1/12/

15 FY16 Carryover Completion report defines the total amount of the original grant award and the total amount of funds that were expended by an LEA. Report is used to determine the amount of unexpended funds and the amount of funds available for carryover for each LEA. LEAs are notified regarding the exact amount of carryover funds and must submit a budget amendment for approval before funds are expended. 1/12/

16 FY16 Carryover LEAs options for carryover Allocate the funds to schools by increasing the PPA while maintaining rank order. Allocate the funds for district level activities. Allocate back to the school that originally earned the dollars not part of the PPA. Allocate the funds back to the schools on an equal basis. 1/12/

17 Carryover Waiver Request The law specifies requirements for the expenditure of carryover funds exceeding the 15 percent carryover limitation. However, the waiver process allows LEAs to request waivers from the Georgia Department of Education (Department) once every three years when the LEA fails to expend at least 85 percent of the allocated funds within the fiscal year. 1/12/

18 Carryover Waiver Request An LEA will not automatically be given the carryover in excess of 15 percent of its allocation. LEAs must request a waiver by submitting the Waiver Request form to the Department Title Programs Director. Describe specific conditions that caused the excess carryover amount. Strategies implemented to ensure future compliance. Budget Narrative. 1/12/

19 Carryover Waiver Request The LEA superintendent must sign the Waiver Request form. LEAs not desiring a carryover waiver must submit in writing that the LEA will not be submitting a carryover waiver request. For further information see pp of Implementing Title I in Georgia Schools FY17 Handbook for Title I Directors. 1/12/

20 Other Budget Information Amendments When to do an amendment? Budget for carryover amounts. A need arises for an expenditure that is not in approved budget. (Must be based on needs assessment and part of the school s plan. ) Adjustments based on negative amounts and/or errors found in budget review. Changes in the approved budget that exceed 25 percent in any function code. 1/12/

21 Other Budget Information Cash Management Internal Control procedures should include how draw down requests are evaluated before funds are released. Review requests are supported by accounting records of expenditures prior to but not more than 3 days. No requirement that the percent of funds must be drawn down at a particular time. However, this is a suggested timeline to follow: 50 percent drawdown by December 80 percent drawdown by February 81 to 100 percent drawdown by June 15 1/12/

22 Other Budget Information Travel Written travel policy and procedures that addresses expenses for transportation, lodging, subsistence, and related items incurred by employees who are in travel status on official business of the non federal entity. Follow the Georgia Statewide Travel policy set by the State Accounting Office. If not, policy can be more restrictive, but not less. Review travel vouchers to check for proper authorization, payment based on policy, proper documentation (invoices, agendas, sign in sheets, receipts, etc.). 1/12/

23 Other Budget Information Contracts Ensure that all contractual agreements complies with procedures, regulations, and performance deliverables. Be sure there is a signed contract outlining the who, what, when, where of the services and description of the deliverables required before payment. 1/12/

24 Other Budget Information Record of Inventory Required components: description, serial number, fund source, including FAIN, who holds title, acquisition date, cost, percentage of federal participation, location, use, condition and ultimate disposal. Physical Inventory Conduct a physical inventory and results reconciled with the property records at least once every two years. However, Georgia requires an annual review. Must be dated and signed. 1/12/

25 Budget Review 1/12/

26 1/12/

27 Time and Effort Time and effort reporting is important in ensuring that federal program funds are used to pay only their proportionate share of personnel costs. 1/12/

28 Who Must Participate? (i)(1) and (i)(4) (The Administrator s Handbook on EDGAR 2 nd Edition pg 154, 155) Must be maintained for all employees whose salaries are: Paid in whole or in part with federal funds. Used to meet a match/cost share requirement. NOT contractors. 1/12/

29 Documentation for Personnel Expenses (i)(1) (The Administrator s Handbook on EDGAR 2 nd Edition pg 154) These records MUST: 1. Be supported by a system of internal controls which provides reasonable assurance charges are accurate, allowable and properly allocated; 2. Be incorporated into official records; 3. Reasonably reflect total activity for which employee is compensated; Not to exceed 100 percent 1/12/

30 Documentation For Personnel Expenses (i)(1) (The Administrator s Handbook on EDGAR 2 nd Edition pg 154) These records MUST: 4. Encompass all activities (federal and non federal); 5. Comply with established accounting polices and practices; and 6. Support distribution among specific activities or cost objectives. 1/12/

31 Time and Effort Guidelines Required when any part of an individual s salary is charged to a federal program. Account for the total time for which the employee is compensated. Coincides with one or more pay periods (source data sign in sheets for payroll). Signed by employee or in the absence of the employee a supervisor having direct knowledge of the employee s work. Dated after the fact. 1/12/

32 Does X Employee have to keep time and effort records? Is she/he an employee? Yes Is she/he paid with federal funds? No No T&E Required I don t know Ask HR Yes No T&E Required Salary used for match? No No T&E Required Yes T&E Required 1/12/

33 What Type of Records? The type of record the employee must complete depends on the number of cost objectives on which the employee works. Must determine if it is a single cost objective or multiple cost objectives. 11/18/

34 Cost Objective Program, function, activity, award, organizational subdivision, contract, or work unit for which cost data are desired and for which provision is made to accumulate and measure the cost of processes, products, jobs, etc. 1/12/

35 What Are The Requirements? Single cost objective An employee must complete a semi annual certification. Multiple cost objectives An employee must complete a personnel activity report (PAR). 11/18/

36 How Many Cost Objectives? Example :A budget analyst works on Title I, Part A s budget and other Federal and state program budgets not related to Title I, Part A. The employee is funded with 50% Title I, Part A and 50% state funds. In this example, there are at least two cost objectives. A PAR is needed to determine how much of the employee s time is spent on Title I, Part A activities. 11/18/

37 How Many Cost Objectives? Example : A teacher works with low achieving students and is funded with 60% Title I, Part A funds and 40% comprehensive early intervening services funds (under IDEA). Position funded with multiple fund sources but works on a single cost objective teaching. A semi annual certification is required. Teaching to low achieving students could be funded 100% with Title I, Part A funds or 100% with IDEA 11/18/

38 How Many Cost Objectives? Example : A Title I Director is paid with Title I, Part A and local funds; works solely on Title I. Position funded with multiple fund sources but works on a single cost objective Title I, Part A. A semi annual certification is required. 38

39 Time and Effort Single Cost Objective Yes; Periodic Certification No; Personal Activity Report (PAR) Signed and dated at end of 1 st Semester Signed and dated at end of 2 nd Semester Monthly Time Log 1/12/

40 Personnel Activity Reports (PARs) PARs must: Be an after the fact record. Account for the total activity of the employee being compensated (part time work, overtime). Be prepared at least monthly. Be signed and dated by the employee. 11/18/

41 Time and Effort Steps to Document 1. Identify which schools are using their Title I allocation to pay for personnel and for what purposes. 2. Identify those persons in your District that are paid with federal funds. 3. Develop process of collecting documents and who will be responsible for the collection and analysis. 4. Review all 400 account Program Codes (Federal Programs). 5. Decide what documents are available to show what work was completed. 1/12/

42 Time and Effort 1. Print the document from your financial software that summarizes payroll expenses such as the Detail Account Inquiry. 2. Highlight any payroll expense paid with federal funds. 3. Collect supporting documents (finance department, schools). Time sheets (after school tutoring) Pay Requests (substitutes) Travel Expense Reports (PL) Stipend/Award Summary Sheets (PL, Reward School bonus) Labor History Report Memos Journal Entry Corrections 1/12/

43 Time and Effort Time Sheet Example 1/12/

44 Time and Effort Time Sheet Example 1/12/

45 Time and Effort Labor History Example 1/12/

46 Time and Effort Labor History Example Review program budgets o If needed, prepare to request a lesser amount for FLP once aggressive recruitment requirements have been met and enrollment opportunities have been offered to all students o Submit an amendment to reflect carryover o Review schoolwide funding (Fund 400), if applicable, create amendments as necessitated by program amendments 1/12/

47 Time and Effort Memo Example 1/12/

48 Time and Effort Example 1/12/

49 Time and Effort 4. Create a spreadsheet to summarize Federally paid personnel See the following Samples 1/12/

50 Time and Effort Sample Summary Sheet 1/12/

51 Example of Completed Summary Notice the check marks indicating monitoring by Title I Director 1/12/

52 Time and Effort 5. Use the Summary Sheet to create Monthly Certification form See the following Samples 1/12/

53 Supervisor certifies after the fact 1/12/

54 Semi Annual Certification Example Supervisor certifies after the fact 1/12/

55 Time and Effort Establishment of Internal Controls for certifying federally paid personnel will Allow you to find and correct errors in a timely manner. If Google Drive is used, all documents can be scanned and then shared with the supervisor for certification to prevent documents being misplaced. Your documents can be filed monthly for upcoming cross functional monitoring and for the auditors. 1/12/

56 1/12/

57 Technical Assistance Providing technical assistance for Title I implementation and compliance. 1/12/

58 What is Technical Assistance? Technical Assistance (TA) is the provision of targeted and customized supports, provided by professionals with subject matter knowledge and skills, to develop or strengthen processes, knowledge application, or implementation of services by recipients. Consultation.Help.Guidance.Support 1/12/

59 What to Consider When Setting up TA to Schools Where to provide TA When to provide TA Who should attend the TA What items to include/discuss at the TA How to provide TA How to document TA 1/12/

60 Key Thoughts Regarding Technical Assistance to Title I Schools The LEA: is responsible for oversight must monitor its activities must cover each program, function or activity, and will adopt and use proper methods of administering each program 1/12/

61 Where and When to Provide TA Central Office On site at the school Combining schools in same grade span Virtually Check with those attending Check on possible conflicts with other district meetings 1/12/

62 Who Should Attend the TA Anyone overseeing the implementation of the School s Title I Program. o Principal o Bookkeeper o Parent Coordinator o Person responsible for conducting Inventory when needed o FTE Clerk when needed Others o District Parent Coordinator o Administrative Assistant take notes 1/12/

63 What Information Should Be Provided During TA to Title I Schools Title I policies and procedures (DOE and LEA) Title I requirements Clear Expectations Timelines Due dates and deadlines Checklists Guidance for operating a Title I program 1/12/

64 Ways to Provide TA Scheduled Face to Face Meetings Conference calls Go to meetings s Phone calls 1/12/

65 Ways to Document TA Sign in sheets Meeting agendas (agenda template) Meeting minutes Copies of s Checklists with feedback notes Calendars 1/12/

66 Sample Documentation 1/12/

67 Monitoring Title I Programs for Compliance and Effectiveness 1/12/

68 Inspect What You Expect 1/12/

69 Process for Monitoring Title I Schools Monitoring is an essential for ensuring that all facets of the Title I program are implemented according to Federal law and guidance. It gives the District a systematic process for providing technical assistance. It provides data and information to guide schools to successful program implementation and excellence. It is used as a means of knowing and recording activities taking place in Title I Schools. 1/12/

70 Process for Monitoring Title I Schools Critical to this process is the feedback provided to schools that can assist in improving student academic achievement. District monitoring addresses the following: o Ensuring that all Title I activities are carried out in accordance with federal compliance guidelines, o Monitoring inventory and equipment usage, o Meeting academic achievement goals, o Compliance with budgetary guidelines 1/12/

71 Onsite Monitoring Procedures All Title I schools are subject to on going monitoring by the Title I Director throughout the school year to ensure compliance with Title I guidelines. Feedback is provided to principals and other personnel via checklists and descriptive information. 1/12/

72 Onsite Monitoring Procedures In addition, s, staff meetings, and phone conversations take place throughout the year as a means of providing ongoing monitoring and communication with each Title I school. Title I Directors obtain a written record of all TA and monitoring and file a copy. 1/12/

73 LEA Reporting and Corrective Action Process for Monitoring A successful monitoring process for Title I schools provides principals and other staff a clear understanding of what is expected, of areas to improve, and specific steps to implement improvement toward compliance and excellence. A simple form such as the one below can be used to accomplish this goal: 1/12/

74 Mid-Year Monitoring Checklist Title I Schoolwide/Targeted Assistance Program Mid Year Checklist Completed On: School: Title I Funded Personnel Verification Schoolwide/Targeted Assistance Personnel Schedules Schoolwide/Targeted Assistance/FLP Plan Updated Schoolwide/Targeted Assistance Checklist completed and attached to plan Shared Decision Making Documentation on File Original Budget Narrative Approved Property Inventory Completed Mid Year Amendment Supporting Documentation Periodic Certifications/Time Logs Principal Signature and Date: Title I Director s Signature and Date: All missing items should be forwarded to the Title I office no later than January 24, Thank you! 1/12/

75 End of Year Checklist Title I Schoolwide Program End of the Year Monitoring Checklist Completed on: School: Title I/Title II Principal Attestations and Assurances Title I Funded Personnel Form Schoolwide Teacher Schedules Schoolwide Plan Update Schoolwide Plan Meeting and Sign In Sheet Documentation Original Budget Narrative Amended Budget Narrative Fall Property Inventory (completed at school level December) Spring Property Inventory (completed on site through spot check May) Paraprofessional Logs 1/12/

76 End of Year Checklist, continued Applicable Conference Feedback Forms and Agendas Budget spent to 100% Schoolwide Shared Decision Making Protocols Documentation (announcement through multiple means, agendas, sign in sheets, feedback documentation, meeting minutes) FLP Plan Revisions for upcoming year (if identified as Focus or Priority) Schoolwide Plan Revisions for upcoming year Preliminary Personnel Decisions for upcoming year New Parent Compact for upcoming year Parent Involvement Plan for upcoming year Principal: Title I Director: All missing items should be ponied or submitted electronically to our office no later than Friday, June 20th. Thank you for your help! 1/12/

77 Sample Written Procedures for Required Corrective Actions 1. Corrective Action Memos are issued by Federal Program Directors to school principals when schools are found to be our of compliance. 2. The memo is direct to the school principal and other administrative staff as applicable. 3. The memo clearly states the finding(s) and the required corrective action(s). 4. The deadline for compliance is given. 5. The principal and other staff as appropriate must sign verifying acknowledgement that corrective action is necessary to comply with federal regulations. 6. Once all findings have been corrected, the federal programs director signs and dates confirming that all findings have been corrected. 1/12/

78 Sample Corrective Action Memo To: From: Date: Re: (Federal Program being addressed) After reviewing, the following finding(s) have been noted: Finding 1: (State finding) Finding 2: (State finding) Required Corrective Action: By signing below, we acknowledge that corrective action is necessary to comply with Title I regulations. School Principal Date Other Admin Staff Date Office Use Only: By signing below, the Federal Program Director confirms that all findings have been corrected. Federal Program Director Date 1/12/

79 Words of Wisdom From Veteran Director Do not hesitate to ask for support from your peers and area specialist! 1/12/

80 Questions 1/12/

81 New Directors 101, Part 2 How to Successfully Complete the Year! Georgia Department of Education GCEL Conference February 6 8, /12/

82 Title I, Part A Program Specialists Contact Information Area Name Office Telephone 1 Robyn Planchard (404) rplanchard@doe.k12.ga.us 2 Sherri Minshew (770) sminshew@doe.k12.ga.us 3 Anthony Threat (706) anthony.threat@doe.k12.ga.us 4 Evelyn Maddox (404) emaddox@doe.k12.ga.us 5 Judy Alger (229) jualger@doe.k12.ga.us 6 Grace McElveen (912) gmcelveen@doe.k12.ga.us 7 JaBra Harden Fuller (229) jharden@doe.k12.ga.us 8 Marijo Pitts Sheffield (912) mpitts@doe.k12.ga.us 9 Kathy Pruett (706) kpruett@doe.k12.ga.us 10 Elaine Dawsey (478) edawsey@doe.k12.ga.us 11 Olufunke Osunkoya (678) oosunkoya@doe.k12.ga.us 12 Bobby Trawick (229) btrawick@doe.k12.ga.us 13 Clarice Howard (470) choward@doe.k12.ga.us 14 Tammy Wilkes (478) twilkes@doe.k12.ga.us 1/12/

83 Presenters Clarice H. Howard Georgia Department of Education Title I Education Program Specialist choward@doe.k12.ga.us Grace McElveen Georgia Department of Education Title I Education Program Specialist gmcelveen@doe.k12.ga.us (912) Sherri Minshew Georgia Department of Education Title I Education Program Specialist sminshew@doe.k12.ga.us (770) Tammy Wilkes Georgia Department of Education Title I Education Program Specialist twilkes@doe.k12.ga.us (478) /12/