S A M P Presented By Ms. Sunny Sadler, Auditor TEA Financial Compliance Division S pecial A llotment M onitoring P rogram (SAMP) Revised March 21, 2017
STATE AUTHORITY 2 SUPPLEMENTAL STATE ALLOTMENT R REGULATIONS Special Allotment Monitoring Program (SAMP) Revised October 2016
STATE AUTHORITY The state regulations and information regarding Campus and District Improvement Plans or Charter Instructional Plans and Waivers referenced in this presentation are sourced from: Texas Education Code (TEC), §§11.251, 11.252, and 11.253, Planning and Decision Making. TEC, §39.053, Performance Indicators Achievement. TEC, §7.056, Waivers and Exemptions. Special Allotment Monitoring Program (SAMP) 3 Revised October 2016
STATE AUTHORITY H.S. The state regulations and information regarding High School Education referenced in this presentation are sourced from: 19 TAC Chapter 61, Subchapter II, Commissioner’s Rules Concerning High School Allotment. 19 TAC §61.1096, Exceptions for Alternative Uses of Funds. TEC, §39.234, Use of High School Allotment. TEC, §42.160, High School Allotment. Special Allotment Monitoring Program (SAMP) Revised October 2016 17
STATE AUTHORITY H.S. CONTINUED The state regulations and information regarding High School Education referenced in this presentation are sourced from: 19 TAC §61.1096, Unallowable Expenditures. TEC, §29.918, Dropout Prevention Strategies. TEA High School Allotment Guide (PDF). Special Allotment Monitoring Program (SAMP) 18 Revised October 2016
WHAT TYPES 29 SUBJECT TO REVIEW? Special Allotment Monitoring Program (SAMP) Revised October 2016
THESE ARE THE TYPES OF LEA S SUBJECT TO A SAMP REVIEW: School Districts Open-Enrollment Charter Schools Full Time Virtual Schools Special Allotment Monitoring Program (SAMP) 30 Revised October 2016
WHY 31 Special Allotment Monitoring Program (SAMP) Revised October 2016
TEA IS MONITORING FSP SUPPLEMENTAL STATE ALLOTMENT PROGRAMS DUE TO: TEA Restructuring Legislature Priority State Statutory Mandated Requirements Special Allotment Monitoring Program (SAMP) 32 Revised October 2016
33 SPECIAL ALLOTMENT MONITORING PROGRAM (SAMP)? Special Allotment Monitoring Program (SAMP) Revised October 2016
SPECIAL ALLOTMENT MONITORING PROGRAM SCOPE The new monitoring program is specifically designed to focus on ensuring the LEA’s compliance and accountability related to supplemental state allotment program funding. The supplemental state allotment programs that will be monitored for LEA compliance are: 1.) Special Education, 2.) State Compensatory Education, 3.) Bilingual Education, 4.) Career and Technology Education, 5.) Gifted and Talented Education, and 6.) High School Education. Special Allotment Monitoring Program (SAMP) Revised October 2016 34
DIRECT COST 35 Special Allotment Monitoring Program (SAMP) Revised October 2016
EXPENDITURE Supplemental state allotment direct cost expenditure requirements are as follows for each supplemental state allotment education program. a) Special Education = 52% b) State Compensatory Education = 52% c) Bilingual/ESL Education = 52% d) Career and Technology Education = 58% e) Gifted and Talented Education = 55% f) High School Education = 100% Special Allotment Monitoring Program (SAMP) 36 Revised October 2016
METHODOLOGY 37 R OUT Special Allotment Monitoring Program (SAMP) Revised October 2016
S A M P • Using a three-year Average Calculation over a period of three fiscal years, the TEA will identify LEAs with underutilized supplemental S tep1 state allotment program funds. • The TEA will notify LEAs by letter that they have underutilized funds and must come into compliance with mandated supplemental S tep 2 state allotment utilization requirements. • Based on the level of underutilization, the TEA will provide corrective action plans or conduct further monitoring review S tep 3 activities to seek LEA statutory compliance. Special Allotment Monitoring Program (SAMP) Revised October 2016 38
HOW ROLLED-OUT??? Announcements and communications will be broadcasted on the TEA Financial Compliance Division web page on the TEA website. All ESCs will be updated and notified by the TEA Division of Financial Compliance. LEAs will have access to the TEA Variance Report online that monitors each LEAs three-year rolling average information through the TEA Financial Compliance Division webpage on the TEA website. Special Allotment Monitoring Program (SAMP) Revised October 2016 39
DATA 40 Special Allotment Monitoring Program (SAMP) Revised October 2016
The monitoring program utilizes data collected from two data reporting systems. The Foundation School Program (FSP) database system ((allocations)); and the Public Education Information Management System (PEIMS) or Texas Student Data System (TSDS) ((expenditures)). Special Allotment Monitoring Program (SAMP) Revised October 2016 41
The monitoring program utilizes data from these four specific reports to calculate the LEAs statutory utilization compliance: The Summary of Finance (SOF) Report : Near Final , September (use this version for the current school year you are in). Use the Final, Final for previous school years already closed out. This allocation report identifies the state revenue for each of the allotted state supplemental allotment programs. The PEIMS EDIT PLUS + : PRF1D007, Midyear Collection Actual Compliance Report – General Fund Allocated. This expenditure report breaks down direct costs versus indirect costs within each program intent code (PIC) and Function code. The PEIMS EDIT PLUS +: PRF1D003 , Midyear Collection Actual Allocated Expenditures by Program and Object code within Function – General Fund. This report identifies expenditures amounts within each PIC by Object code. The TEA Special Allotment Variance Report. This report analyzes the LEA’s state supplemental allotment program expenditure totals averaged over three fiscal years. Please note: This report is currently under development. Special Allotment Monitoring Program (SAMP) 42 Revised October 2016
WHICH PIC CODES 43 Special Allotment Monitoring Program (SAMP) Revised October 2016
PIC CALCULATE The following Program Intent Codes (PIC) are used from allocated PEIMS/TSDS reports to calculate the LEAs compliance with direct cost expenditure requirements within each supplemental state allotment program area. 1. Special Education = 52% (PIC 23 and 33) 2. State Compensatory Education = 52% (PIC 24, 26, 28, 29, 30, and 34) 3. Bilingual Education= 52% (PIC 25 and 35) 4. Career and Technology Education = 58% (PIC 22) 5. Gifted and Talented Education = 55% (PIC 21) 6. High School Education = 100% (PIC 31) Special Allotment Monitoring Program (SAMP) 44 Revised October 2016
45 MONITORING Special Allotment Monitoring Program (SAMP) Revised October 2016
RISK ASSESSMENT & ANALYSIS The monitoring program’s risk assessment process is based on three consecutive state fiscal years of the LEA financial data reported in the FSP System and PEIMS or TSDS. The monitoring program’s three year rolling average calculation is not applicable or used during the Annual Financial Report (AFR) audit process and is intended for use only in the monitoring program. The SAMP risk assessment is specifically designed to analyze the LEA’s special allotment spending and reporting requirements for the purpose of identifying potential non-compliance issues . Special Allotment Monitoring Program (SAMP) Revised October 2016 46
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General Fund Allocated PEIMS Mid Year Collection Report: PRF1D007 48
PEIMS Mid Year Collection Report: PRF1D003 ALLOCATED 49
SAMP VARIANCE REPORT (EXAMPLE) 50
Special Allotment Monitoring Program (SAMP) Revised October 2016
SAMP MONITORING ACTIVITIES Findings are also identified within the following types of monitoring review activities: Follow-up and Financial Management Compliance Reviews Student Attendance Compliance Reviews Annual Financial Reports (AFR) CPA Working Paper Reviews Special Allotment Monitoring Program (SAMP) 56 Revised October 2016
SAMP MONITORING ACTIVITIES CONTINUED Materiality thresholds will be established during the testing of special allotment transaction samples to identify LEAs with high transaction error rates caused by inaccurate coding or the coding of unallowable program costs in PEIMS. Special Allotment Monitoring Program (SAMP) 57 Revised October 2016
MONITORING 58 Special Allotment Monitoring Program (SAMP) Revised October 2016
REPORT DELIVERABLES AND EXPECTATIONS A TEA preliminary report will be provided to the LEA allowing for the LEA to respond in writing with any additional information related to the non-compliance findings within 10 business days. A TEA final report and/or detailed Corrective Action Plan (CAP) report with prescribed timelines will be provided to the LEA to address non- compliance issues. Special Allotment Monitoring Program (SAMP) 59 Revised October 2016
KEY WHAT 60 Special Allotment Monitoring Program (SAMP) Revised October 2016
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