th Lead Agency Directors Meeting May 8 2012 FPM Audit Findings AllowableNonAllowable Expense FY 1213 Contract Documents Attendance Monitoring Forms August Institute Aug 7 th amp 8 ID: 266136
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May 8th Lead Agency Directors’ MeetingMay 8, 2012
FPM Audit Findings
Allowable/Non-Allowable Expense
FY 12-13 Contract Documents
Attendance Monitoring Forms
August Institute – Aug 7
th
& 8
th
21
st
Century APR reporting – May 4
th
deadline
Public Profit surveys
21
st
Century Grant Awards
Summer Meals Info
Play RugbySlide2
FPM Audit FindingsFM 02 - Allowable Costs - Does not meet requirements. Details on disallowed costs for resource code 4124 are stated below. Purchase Order 0000100524 Invoice Number One – Cost of food for weekly meetings, field trips, and club refreshments are not allowed.
The Muni tickets for field trip in the amount of $225.00 is disallowed. Transportation is allowed to the and from the program only.Slide3
The purchase of tee shits for use by teachers is neither reasonable nor necessary for the operation of the program.
Cooking supplies for a bake sale is unallowable. OMB A-87 Attachment B (17) (a) Costs of fund raising are unallowable, regardless of the purpose for which the funds will be used. The following costs are disallowed:
YAC field trip ice cream
Lights on – desserts/table cover,
costume winner prize are disallowed
The costs of entertainment, including amusement, and social activities are unallowable OMB A-87 Attachment B (14). The cost of holiday enrichment is disallowed.
The costs of entertainment, including amusement, and social activities are unallowable OMB A-87 Attachment B (14). The following costs are disallowed:
Final Party Supplies
BBQ Supplies
Final Party Food
Final Party Food
Unsupported costs for this invoice are disallowed
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CDE ResponseOMB A-87, in Appendix A to Part 225 - General Principles for Determining Allowable Costs, discusses general principles for determining Allowable Costs and in Subsection C discusses basic guidelines - factors affecting
allowability
of costs. It states, in part, "To be allowable under Federal awards, costs must meet the following general criteria:
a. Be
necessary
and
reasonable
for
proper and efficient performance
and administration of Federal awards.
e. Be
consistent with policies, regulations, and procedures
that apply uniformly to both Federal awards and other activities of the governmental unit.
j. Be
adequately documented
."Slide5
The CDE interprets it to mean that as long as the grantee and/or the contractors are able to document and demonstrate that a particular event is a part of the education plan, it should be allowed.
However, it is for the auditor to review the evidence provided and use his/her professional judgment to determine if the cost adequately documented, necessary and reasonable for the particular event.Slide6
The CDE recommends that the grantee and/or the subcontractor ensures to clearly document the particular event and how it relates to the education aspect of the program plan.
Hopefully, this takes out any ambiguity of the cost being considered an entertainment cost and the in the auditor's professional judgment, it can be determined to be a program allowable cost.Slide7
Non-Allowable Expenses
Tips/optional gratuity for services
Tablets
and Apps:
“
Apps” related application/monthly fees for electronic/computer
devices
Gift Cards
Yearbooks
Transportation costs to/from off site program
activities
Field
trips for entertainment or social
activities
T-shirts for program
staffSlide8
More Non-Allowable Expenses
Food for weekly meetings, refreshments for field trips, club meetings. A nutritious snack is required; however refreshments are not allowed.
Any
supplies for fundraising events – e.g. cooking supplies for bake sales, raffle tickets, costume winner prize, carnival supplies, etc.
Supplies for holiday enrichment activities – e.g.: pumpkins for Halloween
Any costs related to entertainment, amusement, social activities. Example:
Final party supplies, BBQ supplies, Final Party Food, Lights On Dessert/table covers, YAC field trip ice cream, Hospitality meetings, staff retreats, movie tickets, Great America, etc.Slide9
And more non allowable expenses
Gifts
for teachers, parents, students,
etc
. For example: flowers, birthday gift, get well cards
Any personal expenses including but not limited to medicine, staff parties, fundraisers, other expenses not-related to
ExCEL
are NOT allowed.
EQUIPMENT
: CBOs may not purchase EQUIPMENT valued at $500 or more per item, ELECTRONICS, or COMPUTERS.
These items may only be purchased through SFUSD Purchasing Department and tagged/inventoried according to SFUSD protocol.
Promotional items that promote or advertise the after school program such as gifts and souvenirs (e.g.: key chains,
chico
bags, hats,
etc
Slide10
Invoice Documentation
Invoices should clearly document expenses being billed to the grant.
Invoices should not include receipts for expenses that are not being charged to the grant.
Invoices should not include receipts that blend purchases for other grants and/or personal purchases
Where applicable attach approval forms to invoice
Receipts should be itemized. Credit card receipts should be accompanied with the itemized receipt
If a receipt is not itemized, summarize the items purchased
Receipts should indicate what line item the receipt is being charged to
Illegible receipts will not be accepted
No “lost receipt” payments
Reimbursement for deposits are not allowable unless there is documentation that the deposit was applied to a paymentSlide11Slide12Slide13Slide14
FY 12-13 Contracts – 3 copies of:
Contract Agreement
W-9 Form
CBC/TB Written Clearance form
CBC/TB list of staff names and valid dates
Contractor’s Disclosure Form Regarding SFUSD Officials
Attachment 1: School Site
ExCEL
Program Summary 2012-2013
Attachment 2: Weekly Program Plan
Attachment 3: Program Budget Detail
Insurance Policy: NOTE: insurance is required for subcontractors. They should be listed on the contractors insurance or they must submit their own insurance to our officeSlide15
Double Check:
All pages that require signatures have original signatures (blue ink preferred)
All signatures are accompanied with printed name
The budget is correct and all expenditures are supported by the activities in the program summary
The Weekly Program Plan has the correct number of hours/days required by the grant
The pagination is correct
All dollar amounts are typed in as such: $
xx,xxx.xx
Be sure there are commas in all written dollar amounts and the decimal and cents should be indicated. For example, “$109000” should be written as: “$109,000.00”
The contract amount matches the K-resolution amount
Date of approval and K-resolution is included. NOTE: If the date of approval and K-resolution is unknown, leave it blank with a line (i.e., ____________)
and the Contract Office will write it in.Slide16
Program ElementsThe ASES program must be aligned with, and not be a repeat of, the content of regular school day and other extended learning opportunities. A safe physical and emotional environment, as well as opportunities for relationship building, must be provided.
An
educational and literacy element
The
educational enrichment element
The purpose of the 21st CCLC Program, as described in federal statute, is to provide opportunities for communities to establish or expand activities that focus on:
Improved academic achievement
Enrichment services that reinforce and complement the academic program, and
Family literacy and related educational development services Slide17
Academic Assistance 21st Century New Funding
Remedial education activities and academic enrichment learning programs
Reading/language arts activities
Mathematics and science education activities
Tutoring services
Career-technical education
Mentoring programs
Language skills and academic achievement for English learners
Telecommunications and technology education programs
Expanded hours for library servicesNutrition educationEntrepreneurial education programs
Academic help for students who have been truant, suspended, or expelledSlide18
Enrichment Activities21st Century New Funding
Youth development
Arts and music education activities
Violence and drug prevention (including tobacco use) programs
Career/technical education
Fine arts and music
Physical fitness
Recreational activities
Counseling and character education programsSlide19
California After School Physical Activity (CASPA) GuidelinesCreate an after school physical activity culture that fosters youth development
Develop and implement after school physical activity policies
Plan and evaluate after school physical activity
Build and maintain a strong infrastructure for after school physical activity
Ensure that all directors and staff members support and promote after school physical activity programs
Develop and maintain high-quality after school physical activity
Ensure that all students achieve the appropriate amounts of physical activity after school.
Ensure that all students are included in after school physical activity
Connect after school physical activity with the regular school day
Build partnerships with the community to support after school Slide20
Work Plan - SECTION 5: RECREATION AND PHYSICAL ACTIVITY
Activity
Description
Instant recess activities will be incorporated into program to ensure all students are active
All students and staff will participate in 10 minute PA breaks program time
SCORES (3 days per week)
Students participate in soccer practice preparing for Saturday game.
Break Dance Club
Students will practice choreography to prepare for end of semester show case Slide21
Proposed Activity
Description
Homework Assistance
Provide homework assistance on a daily basis in one or more of the following core academic subjects:
reading/language arts, mathematics, history and social studies, or science
Tutoring Services
Provide tutoring assistance to students who need specialized homework assistance in one or more of the following core academic subjects:
reading/language arts, mathematics, history and social studies, or science
Reading/Language Art activities
Provide specialized reading and language arts activities to improve reading and language skills .
Language skills and for English language learners (ELL)
Provide small group assistance to improve language skills for English Language Learners
Proposed Activity
Description
Mathematics and science education activities
Provide specialized mathematic and science education workshops to improve math and science skills
Technology education activities
Provide computer /technology skill activities to improve technology skills for students
Student Learning Service
Off site program activities to promote community service such as mentorship programs with students from elementary schools.
Work Plan -
SECTION 3: ACADEMICSSlide22
Proposed Activity
Description
Guitar Music workshop
Music workshop to teach beginning guitar. Students will perform for parents and community at the end of semester music night.
Art workshop
Art workshop in drawing and computer design. Students will develop a portfolio to display at After School Night showcase at end of semester
Drama workshop
Drama workshop. Students will write and/or select drama performance to perform at After School Night performances. Include off-site educational opportunities to attend drama/theater productions including films.
Foods of the World
Cooking class to promote health and nutrition
Work Plan -
SECTION 4: EnrichmentSlide23
Principal SurveysSlide24Slide25Slide26Slide27Slide28