May 8 - PowerPoint Presentation

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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

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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 paymentSlide11
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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 SurveysSlide24
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