S A M P Presented By Ms. Sunny Sadler, Auditor TEA Financial - - PowerPoint PPT Presentation

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S A M P Presented By Ms. Sunny Sadler, Auditor TEA Financial - - PowerPoint PPT Presentation

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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

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S A M P

Presented By Ms. Sunny Sadler, Auditor TEA Financial Compliance Division

Special Allotment Monitoring Program (SAMP) Revised March 21, 2017

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STATE AUTHORITY

SUPPLEMENTAL STATE ALLOTMENT R REGULATIONS

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Special Allotment Monitoring Program (SAMP) Revised October 2016

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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.

3 Special Allotment Monitoring Program (SAMP) Revised October 2016

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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.

17 Special Allotment Monitoring Program (SAMP) Revised October 2016

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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).

18 Special Allotment Monitoring Program (SAMP) Revised October 2016

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WHAT TYPES SUBJECT TO REVIEW?

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Special Allotment Monitoring Program (SAMP) Revised October 2016

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THESE ARE THE TYPES OF LEAS SUBJECT TO A

SAMP REVIEW:

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  • School Districts
  • Open-Enrollment Charter Schools
  • Full Time Virtual Schools

Special Allotment Monitoring Program (SAMP) Revised October 2016

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WHY

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Special Allotment Monitoring Program (SAMP) Revised October 2016

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TEA IS MONITORING FSP SUPPLEMENTAL STATE ALLOTMENT PROGRAMS DUE TO:

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  • TEA Restructuring
  • Legislature Priority
  • State Statutory Mandated

Requirements

Special Allotment Monitoring Program (SAMP) Revised October 2016

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SPECIAL ALLOTMENT MONITORING PROGRAM (SAMP)?

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Special Allotment Monitoring Program (SAMP) Revised October 2016

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SPECIAL ALLOTMENT MONITORING PROGRAM SCOPE

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  • 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

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DIRECT

COST

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Special Allotment Monitoring Program (SAMP) Revised October 2016

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EXPENDITURE

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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) Revised October 2016

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METHODOLOGY R OUT

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Special Allotment Monitoring Program (SAMP) Revised October 2016

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S A M P

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S tep1

  • Using a three-year Average Calculation over a period of three fiscal

years, the TEA will identify LEAs with underutilized supplemental state allotment program funds.

S tep 2

  • The TEA will notify LEAs by letter that they have underutilized

funds and must come into compliance with mandated supplemental state allotment utilization requirements.

S tep 3

  • Based on the level of underutilization, the TEA will provide

corrective action plans or conduct further monitoring review activities to seek LEA statutory compliance.

Special Allotment Monitoring Program (SAMP) Revised October 2016

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HOW ROLLED-OUT???

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  • Announcements and communications will be broadcasted
  • n the TEA Financial Compliance Division web page on the

TEA website.

  • All ESCs will be updated and notified by the TEA Division
  • f 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

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DATA

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Special Allotment Monitoring Program (SAMP) Revised October 2016

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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)).

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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) Revised October 2016

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WHICH PIC CODES

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Special Allotment Monitoring Program (SAMP) Revised October 2016

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PIC

CALCULATE

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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) Revised October 2016

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MONITORING

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Special Allotment Monitoring Program (SAMP) Revised October 2016

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RISK ASSESSMENT & ANALYSIS

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  • 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

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PEIMS Mid Year Collection Report: PRF1D007

General Fund Allocated

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PEIMS Mid Year Collection Report: PRF1D003 ALLOCATED

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SAMP VARIANCE REPORT (EXAMPLE)

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Special Allotment Monitoring Program (SAMP) Revised October 2016

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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

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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.

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SAMP MONITORING ACTIVITIES CONTINUED

Special Allotment Monitoring Program (SAMP) Revised October 2016

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MONITORING

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Special Allotment Monitoring Program (SAMP) Revised October 2016

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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.

59 Special Allotment Monitoring Program (SAMP) Revised October 2016

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WHAT

KEY

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Special Allotment Monitoring Program (SAMP) Revised October 2016

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Planning and decision making are the most significant factors in effectively managing and utilizing supplemental state allotment funds. Auditors will be reviewing three fundamental deliverables that result from LEA planning and decision making processes as it relates to each supplemental state allotment’s program intent, student population, programs, and services.

 Comprehensive Needs Assessment,  Campus and District Improvement Plans or Charter

Instructional Plans; and

 Budget.

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PLANNING AND DECISION MAKING

Special Allotment Monitoring Program (SAMP) Revised October 2016

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  • Campus and District Improvement Plans and Charter Instructional Plans must

assess the academic achievement for each student in the school using the achievement indicator system described in the TEC, §39.053.

  • Campus and District Improvement Plans or Charter Instructional Plans must be

developed, reviewed, and revised annually for the purpose of improving student performance for all student populations.

  • Campus and District Improvement Plans and Charter Instructional Plans must

establish campus performance objectives based on the achievement indicator system, including objectives for special needs populations that include students in special education programs under TEC Chapter 29, Subchapter A.

  • The Campus and District Improvement Plans or Charter Instructional Plans must

describe LEA performance objectives and have set timelines and goals that are measurable to assess student performance and academic improvement.

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PLANNING AND DECISION MAKING

Special Allotment Monitoring Program (SAMP) Revised October 2016

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Campus and District Improvement Plans and Charter Instructional Plans must also:

  • 1. Identify how the campus goals will be met
  • 2. Identify resources needed to implement the plan
  • 3. Identify staff that will used to implement the plan
  • 4. Provide data that shows how the LEA is measuring

progress towards the performance objective to ensure it results in student academic improvement.

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PLANNING AND DECISION MAKING

Special Allotment Monitoring Program (SAMP) Revised October 2016

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S.M.A.R.T GOALS

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Special Allotment Monitoring Program (SAMP) Revised October 2016

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Specific Measurable Attainable Realistic Timely

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BEST PRACTICE TECHNIQUE

Special Allotment Monitoring Program (SAMP) Revised October 2016

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BEST PRACTICE TECHNIQUE

S.M.A.R.T GOALS

Why is this a recognized best practice technique?

Specific goals (called SMART goals) have a much greater chance of being accomplished than a simple goal because smart goals are measurable. SMART goals make it easy to assess progress, improvement and achievement. Here is an example of a simple goal transformed into a SMART goal. Simple goal: “I want to get in shape to lose weight” S.M.A.R. T goal: “I will join a gym before the first of next month and work out twice per week to lose at minimum two pounds per month until I am back in shape.”

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Specific - incorporate who is involved and what activities and

purpose that is to be accomplished.

Measurable - incorporate how much or how many. Attainable – incorporate opportunities or resources. Realistic – incorporate what you are willing or able to do. Timely- incorporate the time frame for completion.

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BEST PRACTICE TECHNIQUE

Special Allotment Monitoring Program (SAMP) Revised October 2016

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HIGH

SIX

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Special Allotment Monitoring Program (SAMP) Revised October 2016

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(HS)

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Special Allotment Monitoring Program (SAMP) Revised October 2016

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HIGH SCHOOL ALLOTMENT PROGRAM INTENT

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The High School Allotment (HSA) was created by the Texas Legislature in 2006 to:

  • prepare underachieving students to enter institutions of higher

education

  • encourage students to pursue advanced academic opportunities
  • provide opportunities for students to take academically rigorous

courses

  • align secondary and postsecondary curriculum and expectations
  • support other promising high school completion and success

initiatives in Grades 6-12 approved by the commissioner of education.

Special Allotment Monitoring Program (SAMP) Revised October 2016

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HIGH SCHOOL ALLOTMENT PROGRAM OVERVIEW

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  • High school programs may provide academic support and instruction

to help students pass the STAAR exams and other end of course exams (EOC).

  • High school programs may offer students rigorous coursework such as

honor courses or A/P courses geared towards the Commissioner's college readiness and student success initiatives.

  • High school programs may include early college high school

programs such as dual credit courses, college board advanced placement courses, and international baccalaureate (I/B) courses.

  • High school programs may provide teachers professional

development support such as shadowing best teaching practices in higher grade levels.

Special Allotment Monitoring Program (SAMP) Revised October 2016

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HIGH SCHOOL ALLOTMENT PROGRAM OVERVIEW

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  • High school programs may provide activities that promote a college-

going culture within the LEAs campuses to increase access to financial aid for students.

  • High school programs may provide students and teachers online

coursework support.

  • High School Allotment Program performance measures must be

approved by the board before the beginning of the year.

  • LEAs must measure the percentage of students graduating from high

school on an annual basis.

  • LEAs must measure the percentage of students that achieve qualifying

scores on the English Language Arts component of the exit level TAKS exam.

Special Allotment Monitoring Program (SAMP) Revised October 2016

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MANDATED STATE REQUIREMENTS

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LEAs may not spend high school allotment funds on indirect

  • r administrative costs or athletic programs (19 TAC

§61.1096, Unallowable Expenditures).

LEAs may seek an exception for an alternative use of high school allotment funds if:

  • 1. The LEA met or exceeded 95% on the four-year longitudinal graduation rate as

reported in the Texas Academic Performance Report (TAPR),

AND

  • 2. The LEA achieved a rate of 70% or greater on the “College-Ready Graduates”

indicator, reported in the TAPR (19 TAC §61.1096, Exceptions for Alternative Uses of Funds).

Special Allotment Monitoring Program (SAMP) Revised October 2016

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HIGH SCHOOL EDUCATION (HS) ALLOWABLE EXPENDITURES

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Special Allotment Monitoring Program (SAMP) Revised October 2016

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HS ALLOTMENT ALLOWABLE PROGRAM COSTS

  • Professional development for teachers providing instruction in advanced

academic courses such as Advanced Placement (AP)

  • Hiring of additional highly qualified teachers to reduce class sizes in

core content areas

  • Textbooks and other instructional materials
  • Tuition and Fees for students taking dual credit classes and ACT/SAT

tests

  • Transportation
  • Academic support, such as AVID and AP strategies, to support at-risk

students in challenging courses

  • Credit recovery programs
  • Activities supporting college readiness and awareness, including

transportation for college visits

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HS ALLOTMENT ALLOWABLE PROGRAM COSTS

  • Equipment, including science laboratory equipment
  • Parent and community involvement and outreach activities
  • Study skills workshops to prepare students for college-level

work

  • Expenses related to academic community support for success

in college prep classes

  • Expenses related to information about and access to college

financial aid for students

  • Expenses for staff professional development and technical

assistance services

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HS ALLOTMENT ALLOWABLE PROGRAM COSTS

Personnel costs, including salaries and benefits, stipends, or extra-duty pay.

  • Clarification provided – Teachers may be paid salaries for time

teaching dual credit courses, Pre-Advanced Placement (Pre-A/P) courses, Advanced Placement (A/P) courses, Honor courses, Advanced Via Individual Determination (AVID) courses, College Board Advanced Placement Courses, and International Baccalaureate (I/B) courses serving students in grades 6 through 12.

  • Clarification provided – High school counselors may be paid salaries

for time providing guidance counseling serving students in grades 6 through 12.

125 Special Allotment Monitoring Program (SAMP) Revised January 19, 2017

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HS ALLOTMENT ALLOWABLE PROGRAM COSTS

Personnel costs, including salaries and benefits, stipends, or extra-duty pay.

  • Clarification provided – Campus Instructional Coaches in

core content areas may be paid salaries for time serving students in grades 6 through 12.

  • Clarification provided – Intervention Specialists in core

content areas may be paid salaries for time serving students in grades 6 through 12.

126 Special Allotment Monitoring Program (SAMP) Revised November 17, 2016

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THANK

For any unanswered questions today, please contact Mr. David Marx

  • r Ms. Sunny Sadler of the Texas Education Agency (TEA), Division
  • f Financial Compliance at 512-463-9095 or email

sunny.sadler@tea.texas.gov

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Special Allotment Monitoring Program (SAMP) Revised October 2016