Presentation on theme: "1 IASBO 55 th Annual Conference NCLB Funds: What a Business Manager Needs to Know May 18, 2006 Robert Wolfe, CPA Ethelene Crawford Division Administrator."— Presentation transcript:
1 IASBO 55 th Annual Conference NCLB Funds: What a Business Manager Needs to Know May 18, 2006 Robert Wolfe, CPA Ethelene Crawford Division Administrator Division Supervisor External Assurance Division External Assurance Division Illinois State Board of Education Illinois State Board of Education
2 How We Monitor Web-Based Self-Monitoring Review: IWAS - https://sec1.isbe.net/iwas/asp/login.asp?js=trueIWAS - https://sec1.isbe.net/iwas/asp/login.asp?js=true Checklist - http://www.isbe.net/ea/htm/checklist.htmChecklist - http://www.isbe.net/ea/htm/checklist.htm Proof Indicators - http://www.isbe.net/ea/htm/proof_indicators.htmProof Indicators - http://www.isbe.net/ea/htm/proof_indicators.htm Sample Monitoring Instrument - http://www.isbe.net/ea/htm/Sample%20Monitoring%20Instr ument.htmSample Monitoring Instrument - http://www.isbe.net/ea/htm/Sample%20Monitoring%20Instr ument.htm On-Site Visits: Announcement Letter – mailed 45 days in advance followed-up with call to arrange a mutually acceptable time and dateAnnouncement Letter – mailed 45 days in advance followed-up with call to arrange a mutually acceptable time and date Exit ConferenceExit Conference Report generated within 90 days of Exit ConferenceReport generated within 90 days of Exit Conference District allowed 30 days to respondDistrict allowed 30 days to respond
3 Title I, Part A Three Fiscal Requirements To ensure that funds made available under Title I, Part A are used to provide services that are in addition to the regular services normally provided by a Local Educational Agency (LEA) for participating children, three fiscal requirements related to the expenditure of regular state and local funds must be met by the LEA. The LEA must – 1.Maintain fiscal effort with state and local funds, 2.Provide services in its Title I schools with state and local funds that are at least comparable to services provided in its non-Title I school; and, 3.Use Part A funds to supplement, not supplant regular non-federal funds.
4 Maintenance of Fiscal Effort (MOE) The combined fiscal efforts per student of the aggregate expenditures of the LEA 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. Waiver of MOE Waiver of MOE 1.Exceptional or uncontrollable circumstances such as a natural disaster; or 2.A precipitous decline in the financial resources of the LEA.
5 Comparability A LEA may receive Title I, Part A funds only if it uses State and local funds to provide services in Title I schools that, taken as a whole, are at least comparable to the services provided in schools that are not receiving Title I funds. Criteria for Meeting Comparability District-wide salary schedule; Policy to ensure equivalence among schools in teachers, administrators, and other staff; and Policy to ensure equivalence among schools in the provision of curriculum materials and instructional supplies. Comparability measured by: Student/instructional staff ratios Student/instructional staff salary ratios Instructionshttp://www.isbe.net/ea/htm/fy06_title_I_comparability_instructions.rtf
6 Supplement-Not-Supplant Targeted Assistance Schools: Title I funds must be used only to supplement, and in no case supplant, the level of funds that would, in the absence of Title I, be available from non-federal sources for Title I students. LEA is not required to provide Title I services using a particular instructional method.
7 Supplement-Not-Supplant Supplement-Not-Supplant Schoolwide Program Schools: Are not required to provide supplemental service to targeted children Must use Title I funds only to supplement the amount of funds that would, in the absence of Title I funds, otherwise be made available for that school (including funds needed to provide services required by law for disabled children and LEP children) Demonstrate that local funds are allocated based upon the same amount per pupil in same programs as non-project schools.
8 Presumption of Supplanting (These are rebuttable) Schoolwide Program Schools: An LEA has used Title I funds to provide services that the LEA was required to make available under federal, State, or local law. An LEA used Title I funds to provide services that the LEA provided with non-federal funds in the prior year(s). An LEA has used Title I funds to provide services for participating children that the LEA provided with non- federal funds for non-participating children.
9 Non Public School Participation Does the LEA comply with the requirements for private school participation? a.LEA has consulted with appropriate private school officials as required. b.Equitable participation of children and/or teachers in private schools is provided c.Funds are being used to benefit the student and/or teachers and not to benefit the private school.
10 Non Public School Participation Does the LEA comply with the requirements for private school participation? d.Funds are allocated proportionately for services to public and participating nonprofit private school children. District-Wide Instructional Programs Parental Involvement Reservation Professional Development Reservation e. The LEA exercises continuing administrative control over funds and property that benefit students enrolled in private schools. f.Determine if each nonpublic school within the public school district participating met the requirement of the use of equipment and materials for secular, neutral, and non ideological purposes.
11 District: Worksheet* Title I Equitable Services 1.Districtwide Instructional Program(s) Reservation (does not apply to preschool programs) In participating public school attendance areas: # of Private School Children from low-income families Total # of Children from low income families ÷ = Proportion of Reservation Proportion of Reservation x $ Reservation = for Equitable Services 2.Parental Involvement Reservation In participating public school attendance areas: # of Private School Children from low-income families Total # of Children from low income families ÷ = Proportion of Reservation Proportion of Reservation x $ Reservation = for Equitable Services 3. Professional Development Reservation In participating public school attendance areas: # of Private School Children from low-income families Total # of Children from low income families ÷ = Proportion of Reservation Proportion of Reservation x $ Reservation = for Equitable Services * This is not an official Department of Education document. It is provided only as an example.
12 34 CFR 74-34 (f) (1) Inventory records must have the following components: Description of the equipmentDescription of the equipment Manufacturer’s serial number, model number, or other identification numberManufacturer’s serial number, model number, or other identification number Revenue source for the equipmentRevenue source for the equipment Acquisition dateAcquisition date Location and conditionLocation and condition Unit acquisition costUnit acquisition cost
13 Non-Allowable Expenditures Title I Targeted Assistance Program: Any expenditure that does not directly benefit the students identified for as Title I students Any expenditure that does not directly benefit the students identified for as Title I students Any expenditure for items that the LEA is required to provide by State or Local policy Any expenditure for items that the LEA is required to provide by State or Local policy
14 Non-Allowable Expenditures Title I – Low Income Administrative: Any expenditure that would supplant State and Local funds Any expenditure that would supplant State and Local funds 5% per capita 5% per capita
15 Non-Allowable Expenditures Title II, Part A Classroom size reduction salary if the teacher is not highly qualified Classroom size reduction salary if the teacher is not highly qualified Professional development activities that: Professional development activities that: 1.Are not based upon needs assessments or professional development plan 2.Activities that are not sustained intensive – or have a positive impact on student achievement 3.Activities not based on scientifically-based research
16 Non-Allowable Expenditures Title II, Part A 4.The term “Core Academic” Subjects include: EnglishEnglish Reading or Language ArtsReading or Language Arts MathematicsMathematics ScienceScience Foreign LanguagesForeign Languages Civic and GovernmentCivic and Government EconomicsEconomics ArtsArts HistoryHistory GeographyGeography Public Law 107-10 [§ 9101 (11)].
17 Non-Allowable Expenditures Title II, Part A 5.Activity not based on effective instructional strategies, methods and skills
18 Non-Allowable Expenditures Title IV Incentives Incentives Non-instructional supplies Non-instructional supplies School assemblies unrelated to Title IV program goals School assemblies unrelated to Title IV program goals Materials or activities that promote responsible use of drugs Materials or activities that promote responsible use of drugs Health education textbooks or other materials, equipment, or services not directly related to violence or drug abuse education/prevention Health education textbooks or other materials, equipment, or services not directly related to violence or drug abuse education/prevention Expenditures in excess of 40% for security purposes Expenditures in excess of 40% for security purposes
19 OMB Circular A-87 Cost Principles for Stare, Local and Indian Tribal Governments Attachment B 14. Entertainment - Costs of entertainment, including amusement, diversion, and social activities and any costs directly associated with such costs (such as tickets to shows or sports events, meals, lodging, rentals, transportation, and gratuities) are unallowable. 27. Meetings and conferences - Costs of meetings and conferences, the primary purpose of which is the dissemination of technical information, are allowable. This includes costs of meals, transportation, rental of facilities, speakers' fees, and other items incidental to such meetings or conferences. But see Attachment B, section 14, Entertainment costs. 43. Travel costs - Lodging and subsistence. Costs incurred by employees and officers for travel, including costs of lodging, other subsistence, and incidental expenses, shall be considered reasonable and allowable only to the extent such costs do not exceed charges normally allowed by the governmental unit in its regular operations as the result of the governmental unit’s written travel policy. In the absence of an acceptable, written governmental unit policy regarding travel costs, the rates and amounts established under subchapter I of Chapter 57, Title 5, United States Code (“Travel and Subsistence Expenses; Mileage Allowances”), or by the Administrator of General Services, or by the President (or his or her designee) pursuant to any provisions of such subchapter shall apply to travel under Federal awards (48 CFR 31.205- 46(a)).
20 Stevens Amendment a.Press releases, bid solicitations and other documents funded in whole or in part with Federal money clearly state the percentage and dollar amount of programs/activities financed with federal funds: *the percentage of the total program cost, *the dollar amount for the program and * the percent and dollar amount of the total cost financed by non-governmental sources. Does the LEA comply with the Stevens Amendment?