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Overview
- Pre-Award Risk-Based Assessment Process
- Risk-Based Assessment Timeline
- Agency-Wide Compliance & Monitoring
Updates
- Resources
Pre-Award Risk-Based Assessment Tawanna Fields-Mphande October - - PowerPoint PPT Presentation
Pre-Award Risk-Based Assessment Tawanna Fields-Mphande October - - PowerPoint PPT Presentation
Pre-Award Risk-Based Assessment Tawanna Fields-Mphande October 14,2016 Overview Pre-Award Risk-Based Assessment Process Risk-Based Assessment Timeline Agency-Wide Compliance & Monitoring Updates Resources Risk-Based
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Risk-Based Assessment
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The Law
- The Uniform Guidance (Super Circular)
requires all Pass-Through entity to conduct a risk-based assessment prior to making
- awards. (OMNI Federal Circular §200.331)
- To comply with this requirement, the Office of
Career Technical Education will conduct an annual risk assessment of all Perkins recipients.
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Required Monitoring Activities
Framework for evaluating risks before applicant receives funding:
- Financial stability
- History of performance
- Reports from single-audit findings
- Applicant’s ability to effectively implement
statutory, regulatory or other requirements
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Risk-Based Assessment
The risk-based assessment process is designed to conduct a more thorough review for Perkins recipients with higher risk factors. The risk-based assessment review identifies potential problems that could lead to risks in the accountability, fiscal accounting and grant
- perations.
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Purpose and Intent
Provide preventative assistance before mistakes are made Increase efficient use of resources & transparency Reduce, waste, fraud & abuse Ensure that subrecipients use federal funds for the intended purpose
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Criteria Selection Process
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Criteria Selection Process
Just kidding!
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Criteria Selection Process
Risk-based assessment criteria used to determine risk for FY17 districts (2016-2017 school year):
- Previously non-compliant;
- Failure to meet accountability measures;
- New career-technical education personnel;
- Failure to meet required deadlines; and
- Single Audit Findings.
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Pre-Award Risk-Based Assessment Tool
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Assessment Tool
High Medium Low
Based on the results of the risk-based assessment tool, all districts will be categorized as high, medium or low risk.
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Risk-Based Assessment Tool
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Assessment Scores
0 to 1 points low risk 2 to 3 points medium risk 4 to 7 points high risk
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Risk Levels
Risk Level Monitoring Guidelines Risk Levels High (4-7) Required to submit detailed financial reports such as general ledgers, supporting documentation and performance reports. On-site monitoring will be at the discretion of the education program specialist. Medium (2-3) Required to receive additional targeted assistance. Required attendance at trainings/conferences. Follow-up with district via phone audit review. Low (0-1) No known programmatic, financial instability or significant audit findings. No significant program changes. The district shall receive technical assistance upon request.
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FY18 Pre-Award Risk Assessment Timeline
May 2017 High-Risk Districts Notified April 2017 Pre-Award Risk Assessment June 2017 Monitoring Guidelines implemented July 2017 Funds allocated to field
Note: The timeline is contingent on the availability of data.
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Agency-Wide Updates
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Pre-Award Risk-Assessment
Agency-Wide Process
1
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Agency-Wide Process
- All federal programs are required to
implement the risk-assessment process.
- Each departments process is unique to their
grant.
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Program Monitoring Agency-Wide Process
2
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Monitoring
- Working collaboratively to reduce our foot-
print in the field.
- In FY16:
– There were a total of 112 districts/organizations with overlap –Team approach – 107 onsite/desk review and 5 with desk review only overlap
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Compliance Dashboard
3
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New Compliance Dashboard
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In Summary
- A high-risk assessment score should
NEVER be interpreted as a negative reflection.
- Technical assistance will be provided
- FY2017 districts were notified in August,
2016
- Notification of high-risk will be sent via the
CCIP and email to the Superintendent
- Compliance dashboard coming soon!
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Resources
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Scheduled to be Monitored
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Additional Resources
- Carl D. Perkins Career and Technical Education Act of 2006
http://www.fldoe.org/workforce/perkins/pdf/Perkins_IV_text.pdf
- U.S. Office of Management and Budget (OMB) Circulars
http://www.whitehouse.gov/omb/circulars/
- Education Department General Administrative Requirements
(EDGAR)
- http://www.ed.gov/policy/fund/reg/edgarReg/edgar.html
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Resources
- Subpart A – Acronyms & Definitions (§200.0 -§200.99)
- Subpart B – General Provisions (§200.100 - §200.113)
- Subpart C – Pre-Federal Award Requirements and
Contents
- of Federal Awards (§200.200 - §200.211)
- Subpart D – Post-Federal Award Requirements
Standards for
- Financial and Program Management (§200.300 -
§200.345)
- Subpart E – Cost Principles (§200.400 - §200.475)
- Subpart F – Audit Requirements (§200.500 - §200.521
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Miguel Ruiz
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education.ohio.gov
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