Introduction PRIMARY FOCUS OF MONITORING ACTIVITIES Improving educational results and functional outcomes Meeting critical program requirements related to improving results and Continuous examination of performance for compliance and results ID: 776686
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Cyclical Compliance Monitoring
Slide2Introduction
PRIMARY FOCUS OF MONITORING ACTIVITIESImproving educational results and functional outcomes;Meeting critical program requirements related to improving results; andContinuous examination of performance for compliance and results.
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Slide3Introduction
Comprehensive Monitoring System Three ComponentsCompliance Indicator ReviewsOn-Site Reviews DataFiscalProgramming Selective Targeted Reviews
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Slide5Cyclical Compliance Monitoring
Focus of the Cyclical Compliance Monitoring:Ensure continuous examination of ALL Local Education Agencies’ (LEAs) practices in priority areas;Identify noncompliance;Ensure correction in a timely manner; andEnsure consistency with the requirements set forth in OSEP Memorandum 09-02.
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Slide6Cyclical Compliance Monitoring
SELECTION CRITERIA:Each LEA in Mississippi is selected for on-site compliance monitoring at least once every four years. LEAs are randomly selected and assigned to a cycle year based on Enrollment Groups (district size by total student enrollment).
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ENROLLMENT GROUPSGroup One – 5,500 students and upGroup Two – 3,200 to 5,499 studentsGroup Three – 1,700 to 3,199 studentsGroup Four – 1,699 students and below
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CYCLICAL SCHEDULE: Thirty-five LEAs have been selected in year one (1) for on-site cyclical monitoring; Thirty-six LEAs selected in year two (2); Thirty-eight LEAs selected in year three (3); and Thirty-seven in year four (4).
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PRIORITY AREAS:Child Find process;Delivery of services and alignment with IEPs;Least restrictive environment (LRE) decisions;Discipline; andFulfillment of IDEA Part B fiscal requirements.
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PRE-SITE VISIT ACTIVITIESDistrict Notification;OSE request for documentation prior to the scheduled visit (Attachment A); andDocumentation to be made available to the monitoring team upon their arrival (Attachment B).
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PRE-SITE VISIT ACTIVITIES (Attachment A)District Policies and Procedures;Pre-referral documentation;Current MSIS roster by school and teacher;Roster for each Language Speech Pathologist; Findings of district Self Review; andFiscal documentation.
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PRE-SITE VISIT ACTIVITIES (Attachment B)Suspension and expulsion records;List of students with completed FBAs and BIPs;List of students in residential placements;Continuum of placement options available;Documentation of Child Find activities; andList of related service personnel.
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PRE-SITE VISIT ACTIVITIESDistrict’s self-reviewAnalyze data in priority areas;Review a number of records utilizing monitoring protocols;Reach valid conclusion based on data on status of special education services; andDiscuss results of self-review/findings.
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District’s self-reviewAnalyze data in priority areas:Identification process – (Indicators 11, 12, 15, 20)Appropriate services and supports – (Indicators 4, 5, 6, 12, 15, 20)
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District’s self-reviewAnalyze data in priority areas:Appropriate student progress – (Indicators 3, 4, 5, 15, 20)
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Review records utilizing monitoring protocolsEnrollment Groups – # of student records:Group 1 – Twenty-five student records;Group 2 – Twenty student records;Group 3 – Fifteen student records; andGroup 4 – Thirteen student records
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Results of self-review/findingsReach valid conclusion based on data; andSummarize the district’s findings and analysis of data relative to the priority area of focused monitoring.
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Slide18Cyclical Compliance Monitoring
ON-SITE ACTIVITIES (DAY 1)Entrance meeting with Superintendent or designee and Special Education Director;Review results of the district’s self-review;OSE team will conduct student record reviews using the appropriate monitoring protocols; andUpon completion of Day 1 monitoring, the team will review and consolidate the monitoring information.
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Slide19Cyclical Compliance Monitoring
ON-SITE ACTIVITIES (DAY 2)The OSE team will conduct record reviews at the Central Office on Day 2;The team leader will conduct additional interviews if necessary to verify record review findings;The team will review and consolidate information; andThe team will meet with the Director of Special Education for an exit meeting. The preliminary list of findings will be discussed.
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POST-SITE VISIT ACTIVITIESUpon completion of the visit, a summary report is developed to summarize the findings from each area of the on-site review;Report identifies findings of individual and systemic noncompliance with IDEA and State Board Policy 7219;OSE will review the final report before submitting the report to the district;Report is sent to the district’s Superintendent with copies to the Special Education Director; andThe report will address findings of noncompliance, required corrective actions, and recommendations for improvement.
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Slide21Cyclical Compliance Monitoring
POST-SITE VISIT ACTIVITIESCorrection of noncompliance:The MDE/OSE issues the report of findings to the district within 30 days of the visit;The OSE provides technical assistance and training in identified areas of noncompliance; and All noncompliance must be corrected as soon as possible, but no later than 12 months from the date of identification.
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Slide22Cyclical Compliance Monitoring
POST-SITE VISIT ACTIVITIESThe district must submit an Improvement Plan;The OSE conducts a follow-up visit (usually within 3 – 4 months of the initial visit) to ensure correction of all noncompliance in accordance with 09-02 Memorandum;The OSE issues a follow-up report; andAdditional follow-up and technical assistance are provided until district corrects all identified noncompliance.
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Slide23Cyclical Compliance Monitoring
MONITORING PROTOCOLSAppropriate Identification Process;Appropriate Services and Supports; andAppropriate Student Progress.
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Appropriate Identification Process: Overarching Analysis Question:Does the district implement appropriate identification procedures and practices to ensure that ALL students suspected of having a disability receive a special education evaluation and services, if appropriate?
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Appropriate Student Progress: Overarching Analysis Question:Are students with disabilities making appropriate progress with the general curriculum as compared to grade-level standards and expectations?
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Appropriate Services and Supports: Overarching Analysis Question:Are appropriate procedures in place to ensure that students with disabilities receive FAPE in the LRE to access the general curriculum?
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Fulfillment of IDEA Part B fiscal requirements: Overarching Analysis Question:How does the district align fiscal funds to appropriately meet needs?
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Slide42Cyclical Compliance Monitoring
Timeline:First Semester: Early November 2014Second Semester: January-April 2015
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Slide43Data and Fiscal Management
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Slide44On-Site Activities
Conduct an Entrance meetingDiscuss the district’s fiscal process/proceduresReview documentsConduct a random inventory reviewConduct an Exit briefing
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Slide45Top Ten Findings
Time sheets/Semi-Annual Certification forms not available and/or not signed by employee and/or supervisorEquipment not on the Asset ListEquipment not tagged and funding source not indicatedPurchasing of equipment not approved or deleted from Project ApplicationInvalid or no contracts for contractual services
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Slide46Top Ten Findings
Asset Listing does not indicate description of item, serial number or locationEquipment not properly hand receiptedEquipment not being used for its intended purposeUnauthorized use of IDEA funds Equipment purchased with IDEA funds used in general education classroom
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Slide47FISCAL PROCESS
Selected LEAs will be required to provide:Fiscal Policy and ProceduresFixed Asset Listing by locationHistory Transaction ListingEmployee Payroll ListingPurchase ordersSemi-Annual Certification formsPersonnel Activity Report (PAR)
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Slide48FISCAL AIDS
In preparation for the visit the following will be posted to the webpage:Fiscal Monitoring Instrument Top Ten (10) findingsTips to prepare for the visit
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Slide49Monitoring Instrument
District Name:
District Code #:
Date of Site Visit: Team Member:Policy, Regs, Law DocumentSource:Comments:Findings:Documentation Review: IDEA Part B and Preschool General Questions 1Obtain and review the grant award/application to identify activities approved, this includes approved amendments. IDEA grant funds are to pay for the excess cost of students with disabilities on a cost reimbursement basis. Monies drawn down should be for reimbursement of allowable items listed in the approved application.34 CFR § 300.20034 CFR § 300.20134 CFR § 300.22034 CFR § 300.22834 CFR § 300.705Circular A-87 2Does the LEA program budget reflect the approved IDEA application? Have initial award budgets been amended?34 CFR § 300.20034 CFR § 300.201 3What is the process for determining that expenditures are allowable and to be charged to the IDEA grant?34 CFR § 300.202EDGAR § 80.22 4Were IDEA funds used for private school students with disabilities? Are the number of private school students submitted for state funding documented?34 CFR § 300.133 5 Were IDEA funds used to reimburse expenses prior to the release of funds?EDGAR, § 76.708 6Does the LEA anticipate that funds awarded will be expended prior to the end of the award period?EDGAR, § 76.709EDGAR, § 76.710 7Is there a published method for public & employee reporting of fraud, waste and abuse? Are there existing procedures for investigating/substantiating suspected/reported instances?Whistle Blower Protection Enhancement Act of 2007 8How does the entity ensure that a vendor has not been excluded or disqualified from covered transactions?EDGAR, § 85
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Slide50Monitoring Instrument
Maintenance of Effort
9Does the LEA meet the Maintenance of Effort (MOE) requirement, and is there documentation to substantiate? What procedures does the LEA perform to periodically monitor compliance with the MOE requirement? MOE must be maintained, supplement not supplant applies. If MOE is not maintained is there documented release from the requirement by the SEA on file?34 CFR § 300.20334 CFR § 300.20434 CFR § 300.205 10Does the LEA have on file the calculations for excess costs to demonstrate that the LEA has spent at least the minimum average for education of children with disabilities before Part B funds are used?Appendix A to Part 30034 CFR 300.16 Cash Request 11Review the most recent cash requests and compare to accounting records to verify that grant expenditures reconcile to the request and the receipt of payment is recorded as IDEA funds received.Circular A-133;CMIA; EDGAR, § 80.20(b)(7); EDGAR, § 74.21; EDGAR, § 74.22; EDGAR, § 80.20; EDGAR, § 80.21 12Who is responsible for approving requests for cash? Are requests for cash made on a reimbursement basis and not based on anticipated costs?CMIA , 1990 (Cash Management Improvement Act of 1990); EDGAR, § 74.22(a); EDGAR, § 80.21(b) 13Is the selected cash request drawn based on reimbursement of expenditures and meets the 72 hour disbursement requirements?EDGAR, § 74.22(a); EDGAR, § 80.21(b) 14Did the LEA earn interest on funds drawn for actual expenditures?EDGAR, § 80.21(h)(i)
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Slide51Personnel
15Where employees are funded 100% from the award does LEA have on file documentation that the employee worked solely on the program for the period covered?Circular A-87 Attachment B(8)1-3 16Are there employees paid partially from IDEA funds?Circular A-87 17Does the LEA keep personnel activity logs to track employees funded from different sources?Circular A-87 18 Do time sheets reflect both IDEA and non-IDEA hours worked?Circular A-87 19If salaries are not funded at 100% IDEA, benefits must be prorated based on the funding ratio. Verify that benefits are charged to the appropriate funding source for those salaries paid with multiple funding sources.Circular A-87 Attachment B(8) 4-6 20Do all job titles have an MSIS code? Review documentation to confirm job titles have appropriate codes. For those personnel selected for review, are salaries reasonable?MS Public School Asset Management Manual 21Review any substitute pay funded with IDEA funds to verify that it is used to fund special education teachers and assistant teachers. Substitute pay is only allowed for special education teachers to attend approved professional development training, workshops and conferences. 34 CFR § 300.201; 34 CFR § 300.202 Contractual Services – Including Procurement 22Were IDEA funds used for contractual services? If yes, describe the types of services.34 CFR § 300.201; 34 CFR § 300.202(a); EDGAR, § 80.36(b)(2) 23Were services procured competitively? Examine a contractual services procurement file for documentation to support MDE/State regulations were followed.EDGAR, § 80.36 24Do contractual services contracts include appropriate IDEA terms and conditions?EDGAR, § 80.36(i) 25Were Instructional Services provided by an outside entity for any students? Are approved contracts on file? How are these services being monitored?EDGAR, § 80.36
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Slide52Equipment or Construction if an Intended Use – Including Procurement
26Were IDEA funds used by the LEA for construction activities? Did the LEA receive approval from MDE prior to obligating federal funds? Is this activity included in the award budget?34 CFR § 300.718 27If yes, how were these procured - via open competitive or EPL? Examine documentation for a selected procurement to verify MDE policy was followed.EDGAR, § 80.36 28If IDEA funds were used for construction, does the contract include required IDEA terms?34 CFR § 300.718, 41 CFR Appendix A, subpart 101-19.6; 28 CFR, Part 36 29Does the construction contract meet the thresholds to invoke the Davis Bacon Act?Davis-Bacon Act 30Verify that the "product" of any completed construction is recorded as a fixed asset.EDGAR, § 80.32; 31Were IDEA funds used by the LEA to purchase equipment? Were these purchases included in the award budget?Davis-Bacon Act, Circular A-87 Attachment B(15) 32How was the equipment procured, via open competitive or EPL? Examine documentation for a selected procurement to verify MDE policy was followed.EDGAR, § 80.32, Circular A-87 Attachment B(15) 33Verify that the equipment is recorded as a fixed asset and includes a property identification tag which includes funding source.EDGAR, § 80.32(d)(1-2);MS Public School Asset Management Manual EDGAR, § 80.32 Circular A-87
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Slide53Other Expenditures
34Review expenditure transaction detail for disbursements within the designated IDEA funds for purposes other than those expenditure types reviewed in steps above. Are these consistent with the award budget/intended use and are they reasonable and allowable?EDGAR, § 80.21; 34 CFR § 300.201; 34 CFR § 300.202 35 Are there legal fees paid from IDEA funds? Only Legal expenses required in the administration of the Federal programs are allowable.34 CFR § 300.517(b), Circular A-87 Attachment B(10) 36 Any funds used for adjustment of local effort, School-wide Programs, or Coordinating Early Intervening Services (CEIS)? If so, were they used only as allowed and records kept?34 CFR § 300.20634 CFR § 300.226 37Is the LEA required to set aside 15% of its IDEA award for CEIS? If so, is there documentation to show that the funds were used for allowable cost?34 CFR § 300.206; 34 CFR § 300.226 38Is documentation on file to detail the proportionate amount of funds must be reserved for providing services to private school students with disabilities? Is there documentation on file to substantiate the number of private school students submitted to the State for funding purposes?34 CFR § 300.133 Appendix B to Part 300 39If indirect costs are charged to the IDEA grant, are these charges at the statewide MDE calculated rate?EDGAR, §§ 76.560-76.579, Circular A-87 Attachment A(F)
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Slide54Tips to Prepare for the Visit
Prepare your staffAssemble the playersSet the toneOrganize documentation Be prepared to address identified noncomplianceSelect a meeting/work placeUse the Fiscal Protocol to prepare
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Slide55NON-CYCLIC AUDITS
A financial review will be conducted of each LEAPurpose is to determine the level of financial riskFinancial Risk Assessment reviews four areasGeneral AssessmentMonitoring/Audit AssessmentFiscal AssessmentFinancial StabilityEach area has a total point value assigned Questions within each area have a point value100 total points
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Slide56Risk Assessment Factors
General Assessment (25 points)Is the Special Education Director new to operating or managing IDEA funds?Has the LEA been untimely in submission of reports?Have any other entities alerted us of potential risk areas?
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Slide57Risk Assessment Factors
Monitoring/Audit Assessment (10 points)Has the LEA had a single audit exception?Fiscal Assessment (35 points)Has the LEA returned any unspent funds or been untimely in the request of funds?Does the LEA have a large amount of budget carryover?Does the LEA have any variation between expenditures and the approved budget?
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Slide58Risk Assessment Factors
Financial Stability Assessment (30 points)Has the State placed the LEA in a special financial status?Has the State placed special financial conditions on the LEA’s award?Has the LEA met Maintenance of Effort?
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Slide59Risk Assessment scoring
Risk assessment scores are determined by the number of points received.LEAs are assigned a risk level based on their scores.Three levels of risksHigh Risk – 60 points or moreMedium Risk – 30 points to 59 pointsLow Risk – 29 points and below
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Slide60CONTACT INFORMATION
Tanya BradleyBureau Director, Program Evaluation and Technical Assistancetbradley@mde.k12.ms.usVelva HaynesOffice Director, Program Evaluationvhaynes@mde.k12.ms.usMartha April RiceDivision Director, Program Evaluationmarice@mde.k12.ms.us
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Slide61CONTACT INFORMATION
Audrey ShaiferOffice Director, Fiscal Managementashaifer@mde.k12.ms.usMary BobbittDivision Director, Program Managementmbobbitt@mde.k12.ms.usBarbara QuarlesDivision Director, Educable ChildBmquarles@mde.k12.ms.usLouis King Program Coordinator, Special Educationlking@mde.k12.ms.us
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