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

The state regulations and information regarding Special Education (SPED) referenced in this presentation are sourced from:

  • 19 TAC §89.61 and §89.62 (state rules not

required by the IDEA 2004 or current federal regulations 34 CFR §§300.1- 300.756).

  • 19 TAC §§89.63–89.1045 (State statute

related to Impaired and Texas School for the Deaf).

  • 19 TAC §§89.1047–89.1052 (State statutes

related to meetings).

24 Special Allotment Monitoring Program (SAMP) Revised October 2016

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The state regulations and information regarding SPED referenced in this presentation are sourced from:

  • 83rd Legislature Action Timeline for

New Requirements (PDF).

  • Detail of Bills Relevant to Special

Education (PDF).

  • ARD Guide Production and Required

Dissemination.

  • Guidance related to ARD Committee

and Language Proficiency Assessment Committee (LPAC) Collaboration.

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STATE AUTHORITY SPED CONTINUED

Special Allotment Monitoring Program (SAMP) Revised October 2016

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STATE AUTHORITY SPED CONTINUED

The state regulations and information regarding SPED referenced in this presentation are sourced from:

  • 34 CFR §300.34(c)(4), Interpreting Services.
  • 19 TAC §89.1131, Qualifications of Special Education, Related Service,

and Paraprofessional Personnel.

  • 19 TAC §103.1301, Video Surveillance of Certain Special Education

Settings.

  • Inviting State Agencies to Admission, Review, and Dismissal (ARD)

Committee Meetings.

  • Procedural Safeguards Production and Required Dissemination.
  • Graduation
  • Question & Answer (Q&A) Document on individualized education

programs (IEPs), evaluations, and reevaluations.

26 Special Allotment Monitoring Program (SAMP) Revised October 20, 2016

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STATE AUTHORITY SPED CONTINUED

The state regulations and information regarding SPED referenced in this presentation are sourced from:

  • Dispute Resolution Processes.
  • Consortium for Appropriate Dispute Resolution in Special Education.
  • Q&A on Procedural Safeguards and Due Process Procedures.
  • Special Education Dispute Resolution Handbook.
  • Secondary Transition.
  • Standard-Based Individualized Education Program (IEP)
  • Beyond Early Childhood Intervention (ECI).
  • Early Transition Memorandum of Understanding (MOU).
  • ECI Transition Flowchart (PDF).

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Special Education Information Center Phone: 1-855-773-3839

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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)).

Special Allotment Monitoring Program (SAMP) Revised October 2016

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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.

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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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(SPED)

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Special Allotment Monitoring Program (SAMP) Revised October 2016

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MANDATED STATE REQUIREMENTS

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File documentation review

  • An individualized education program (IEP) that

meets state requirements and is approved by the Admission, Review, and Dismissal (ARD) committee

must be in the student file.

  • These forms will be reviewed to ensure student costs

for assessing their needs are appropriately and accurately documented.

Special Allotment Monitoring Program (SAMP) Revised October 2016

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SPECIAL EDUCATION (SPED) ALLOWABLE EXPENDITURES

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Special Allotment Monitoring Program (SAMP) Revised October 2016

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SPED ALLOWABLE PROGRAM COSTS

  • Expenses for personnel assigned to instructional or other duties in the

special education program and/or to provide support services to the regular education program in order for students with disabilities to be included in the regular program.

  • Expenses for support services that include, but not limited to,

collaborative planning, co-teaching, small group instruction with special and regular education students, direct instruction to special education students, or other support services determined necessary by the Admission, Review, and Dismissal (ARD) committee for an appropriate program for the student with disabilities. Assignments may include duties supportive to school operations equivalent to those assigned to regular education personnel.

  • NOTE: If personnel are assigned to special education on less than a full-

time basis, except as stated in 19 TAC §89.1125(a), only that portion of time for which the personnel are assigned to students with disabilities will be paid from state special education funds.

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SPED ALLOWABLE PROGRAM COSTS CONTINUED

  • Expenses for special materials, supplies, and equipment which are directly related to the

development and implementation of IEPs of students and which are not ordinarily purchased for the regular classroom. NOTE: Office and routine classroom supplies are unallowable costs to the SPED program.

  • Expenses for special equipment may include instructional and assistive technology

devices, audiovisual equipment, computers for instruction or assessment purposes, and assessment equipment only if used directly with students.

  • Funds may be used to contract with consultants to provide staff development, program

planning and evaluation, instructional services, assessments, and related services to students with disabilities.

  • Funds may be used for transportation only to and from residential placements. Prior to

using federal funds for transportation costs to and from a residential facility, a district must use state or local funds based on actual expenses up to the state transportation maximum for private transportation contracts.

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SPED ALLOWABLE PROGRAM COSTS CONTINUED

  • Funds may be used to pay staff travel to perform services directly

related to the education of eligible students with disabilities.

  • Funds may also be used to pay for the joint training of parents and

special education, related services, and general education personnel.

  • Funds may also be used to pay travel of staff (including

administrators, general education teachers, and special education teachers and service providers) to attend staff development meetings for the purpose of improving performance in assigned positions directly related to the education of eligible students with disabilities.

  • Unallowable NOTE: In no event shall the purpose for attending staff

development meetings include time spent in performing functions relating to the operation of professional organizations.

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NE NEW! SPED UNALLOWABLE PROGRAM COSTS

NEW!

Video Surveillance of Certain Special Education Settings

Texas Administrative Code(TAC) §103.1301(d), states, ”A district or charter school is not permitted to use Individuals with Disabilities Education Act, Part B, funds or state special education funds to implement the requirements of Texas Education Code (TEC) §29.022.

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NE NEW! CODING OF VIDEO SURVEILLANCE CAMERAS COSTS

Effective State Fiscal Years 2016, 2017 and 2018

Video Surveillance of Certain Special Education Settings Coding Recommendations!

  • The TEA recommends coding expenses for implementing the

requirements under Texas Education Code (TEC) §29.022 to Program Intent Code (PIC) 99, Function 52 Security/Monitoring Services.

  • The TEA recommends utilizing local code options, along with a unique

identifier to code expenses for implementing the requirements of TEC §29.022, so that expenses are easier to track incase information is requested to assess the legislative impact on LEA operations and budgets.

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

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SPED ALLOWABLE PROGRAM COSTS CONTINUED

  • E-Readers
  • Brailers
  • Speech recognition software
  • Online caption software
  • Assistive listening Devices
  • Magnification software
  • Closed circuit televisions (CCT)
  • Alternative keyboards
  • Audio books and publications
  • Page turners, pencil grips

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  • Electronic math worksheets
  • Data manager software
  • Optical character recognition software
  • Portable word processing devices
  • Screen readers
  • Talking calculators
  • Word prediction software programs
  • Variable speed tape recorders
  • Independent riding devices
  • Canes
  • Various switches to activate devices

Quick examples of allowable educational materials and assistive technologies for students with disabilities

Special Allotment Monitoring Program (SAMP) Revised October 2016

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SPED ALLOWABLE PROGRAM COSTS CONTINUED

  • Communication boards and devices
  • Cause and effect toys
  • Helmets
  • Communication boards/low tech
  • Classroom calendars and weather tangibles
  • Games to develop social skills
  • Life skills vocations tasks items
  • Developmental curriculum
  • Sorting materials
  • Community signs

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  • Floor mats
  • Sensory materials
  • Weighted vests and blankets
  • High interest reading materials
  • Basic musical instruments
  • Text-to-speech software
  • Abbreviation expander software
  • Proofreading software programs
  • Adaptive mouse keys
  • Supplementary reading materials

Quick examples of allowable educational materials and assistive technologies for students with disabilities

Special Allotment Monitoring Program (SAMP) Revised October 2016

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SPED ALLOWABLE PROGRAM COSTS CONTINUED

  • Planned reward activities and items
  • Portable class/desk dividers
  • Individual organization binders/baskets
  • Arts and craft materials
  • Behavior intervention curriculum
  • Reinforcement disposables
  • Tangible behavior cues
  • Standing boards
  • Exercise balls
  • Folding parallel bars

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  • Special swing seats
  • Floor sitting systems
  • Wedges and mats
  • Balance boards
  • Life skills classroom bigger ticket items,

i.e. stoves, refrigerators, etc.

  • Social skills curriculum

Quick examples of allowable educational materials and assistive technologies for students with disabilities

Special Allotment Monitoring Program (SAMP) Revised October 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