Fiscal Monitoring Self-Assessment Workbook

Monitoring Priority: Fiscal Monitoring

EXCESS COST/SUPPLEMENT NOT SUPPLANT The LEA uses IDEA funds for the excess cost of special education and related services for students with disabilities. The LEA maintains the same level of expenditure for students with disabilities from year to year (maintenance of effort) to ensure IDEA funds supplement and do not supplant state and local funds.

Policy Citation Probe Questions Data Sources Agency Status IDEA, 34 CRF §300.16; Does the LEA spend the LEA Five Year Online Strategic Plan –  Met §300.202 and §300.203. calculated per pupil amount Special Education Compliances  Not Met spent for all students, displayed Component in the Excess Cost screen LEA expenditure data from WVEIS within the Five Year Online Strategic Plan, for the education of students with disabilities before it spends IDEA funds?

Are IDEA funds expended in such a manner to supplement and not supplant state/ local funds expended for students with disabilities?

Did the LEA spend the same amount of state/local funds for the education of students with disabilities as was spent in the prior year?

DRAFT WVDE September 2010 PROCUREMENT The LEA follows Policy 8200 procurement procedures (including policies specific to equipment) that ensure the appropriate director/supervisor of the special education program has internal control for developing and approving purchases

Policy Citation Probe Questions Data Sources Agency Status EDGAR §80.36 Does the special education director approve all Purchase orders  Met Policy 8200 purchase orders for expenditures from IDEA Invoices  Not Met funds? Record of goods received (packing slip) Does the date of the purchase order indicate Record of expenditure approval prior to the date of the invoice? LEA application _Itemization of Equipment or subsequent Did the OSP give prior approval for any written approval from OSP equipment purchase of $5,000 or greater?

The LEA has a policy/procedure for awarding contracts that ensures the appropriate director/supervisor of each federal program has internal control for developing and awarding contracts.

Policy Citation Probe Questions Data Sources Agency Status EDGAR §80.36(b)(3) Does the special education director approve all Contracts/agreements  Met Policy 8200 contracts/agreements for services paid from IDEA Documentation of hours  Not Met funds? worked/Invoices Record of expenditure Does the date of the contract/service agreement indicate approval prior to the date of the invoice?

Did the contractor submit documentation of services when invoicing for payment?

DRAFT WVDE September 2010 The LEA maintains an updated equipment list and adequate controls to account for the location, custody and security of equipment purchased with IDEA funds.

Policy Citation Probe Questions Data Sources Agency Status EDGAR §80.36 (b) Equipment inventory  Met Does the LEA maintain an updated equipment list, Documentation /written procedures for General Education including a description, serial number, acquisition  Not Met disposal of equipment Provisions Act date, funding source, purchase price, location use Documentation/written procedures for (GEPA),Section 443 and condition? lost or stolen equipment Does the LEA maintain adequate controls to account Observation of tagged items for the location, custody and security of equipment Evidence of procedures for tracking purchased with IDEA funds? equipment (e.g. sign out process) Does the LEA follow Policy 8200 requirements for disposal of equipment? Has LEA conducted a physical inventory within the past two years?

PERSONNEL Policy Citation Probe Questions Data Sources Agency Status

DRAFT WVDE September 2010 Are FTE employees consistent with the LEA application  Met OMB Circular A-87 approved budget/application? Semi-annual time and effort forms  Not Met PAR (hourly) time and effort forms Where employees are funded 100% with a single federal award, does the LEA have on file certifications signed and dated by the employee and/or supervisor that the employees worked solely on that program for the period covered by semi-annual time and effort document?

Where employees work on multiple activities funded from different sources, is the distribution of their salaries/wages supported by hourly time and effort documentation signed by the employee and/or supervisor, with review and pay adjustments occurring quarterly as appropriate and annually?

PROPORTIONATE SHARE FOR STUDENTS PARENTALLY PLACED IN PRIVATE SCHOOLS

The LEA follows the IDEA and Policy 2419 requirement to spend a proportionate amount of IDEA school age and preschool funds for students with disabilities parentally placed in private schools.

Probe Questions Data Sources Agency Status IDEA  Met Policy 2419 Does the LEA conduct child find and maintain a Child find documentation (letters,  Not Met count of all eligible students with disabilities newspaper notices, record of eligible attending private schools within the jurisdiction of students, including those not currently the LEA? receiving services)

Did the LEA conduct the required consultation Completed and signed consultation process with representatives of all private schools form(s) for appropriate year (FY10 and parents of private school students to determine includes ARRA) the plan for equitable private school services? Plan for providing services

DRAFT WVDE September 2010 Does the LEA plan reflect services determined LEA application through consultation as evidenced by the LEA plan Service Plans for private school and individual student Service Plans? students

Does the IDEA budget include the correctly calculated amount coded within the WVEIS system to enable tracking of funds (program/function code 51510)?

Are funds remaining at the end of the fiscal year carried over and expended the following year for private school students as appropriate within the grant award period?

COORDINATED EARLY INTERVENING SERVICES

The LEA follows Policy 2419 requirements for planning and implementing coordinated early intervening services.

Probe Questions Data Sources Agency Status  Met IDEA, 34 CFR §300.226 Was the LEA required to reserve 15 % of IDEA Notification letter  Not Met Policy 2419 funds for CEIS or is the LEA voluntarily LEA plan, budget and CEIS report implementing a CEIS plan approved within the LEA WVEIS student records application? Tracking report from WVEIS

If so, are funds being expended in accordance with the plan?

Is each student without disabilities receiving CEIS being indicated as such within the WVEIS record and are students being tracked for the subsequent

DRAFT WVDE September 2010 two years to determine whether they become identified as students with disabilities?

Does district data correspond to the report submitted to OSP within the online Special Education Plan?

DRAFT WVDE September 2010