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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 BILINGUAL/ESL

The state regulations and information regarding Bilingual and English as a Second Language (ESL) Education programs referenced in this presentation are sourced from:

  • TEC, §§29.051–29.064, Bilingual Education and Special Language

Programs.

  • 19 Texas Administrative Code (TAC) Chapter 89, Subchapter BB,

Commissioner’s Rules Concerning State Plan for Educating English Language Learners.

  • 2016–2017 List of Approved Tests for Assessment of English Language

Learners (PDF).

4 Special Allotment Monitoring Program (SAMP) Revised October 2016

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The state regulations and information regarding Bilingual and English as a Second Language (ESL) Education programs referenced in this presentation are sourced from:

  • 2016–2017 English Proficiency Exit

Criteria Chart (PDF).

  • Framework Manual for the Language

Proficiency Assessment Committee (LPAC) Process (outside source).

  • Identification (PDF).
  • Annual Assessment (PDF).

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STATE AUTHORITY BILINGUAL/ESL CONTINUED

Special Allotment Monitoring Program (SAMP) Revised October 2016

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STATE AUTHORITY BILINGUAL/ESL CONTINUED

The state regulations and information regarding Bilingual and English as a Second Language (ESL) Education programs referenced in this presentation are sourced from:

  • Exit (PDF).
  • Publisher Contact Information (PDF).
  • Process for Exiting LEPs/ELLs Receiving Special

Education Services from Bilingual/ESL Programs (PDF).

  • 2016 Required Summer School Program (PDF).

Special Allotment Monitoring Program (SAMP) Revised October 2016

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STATE AUTHORITY BILINGUAL/ESL CONTINUED

2016 Texas Education Service Center (ESC) Language Proficiency Assessment Committee (LPAC) Contacts: Region No. ESC Contact Name Telephone No. 1 Karina Chapa 956-984-6246 2 Velma Salazar 361-561-8612 3 Lisa Hernandez 361-573-0731 4 Itzil Welch 713-744-4487 5 Beth Wilson 409-951-1719 6 Cristina Woods 936-435-8237 7 Joseph Pino 903-988-6793 8 Michelle Reeves 903-575-2670 9 Angelina Chapa 940-322-6928 10 Lee Ann Valerio 972-348-1050

Special Allotment Monitoring Program (SAMP) Revised October 2016

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STATE AUTHORITY BILINGUAL/ESL CONTINUED

Region No. ESC Contact Name Telephone No. 11 Gretchen Kroos 817-740-7630 12 Dwan Pickens 254-297-1283 13 Trish Flores 512-919-5116 14 Laura Sandoval 325-675-8643 15 Mary Castanuela 325-481-4068 16 Mary Bush Thomas 806-677-5169 17 Soyla Castillo 806-281-5858 18 Indhira Salazar 432-567-3275 19 Eliza Simental 915-780-5320 20 Carolina Gonzales 210-370-5483

Special Allotment Monitoring Program (SAMP) Revised October 2016

2016 Texas Education Service Center (ESC) Language Proficiency Assessment Committee (LPAC) Contacts:

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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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& SECOND (ESL) EDUCATION

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Special Allotment Monitoring Program (SAMP) Revised October 2016

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Quick Note: Limited English Proficiency (LEP) students in statue are also referred to interchangeably as English Language Learners (ELLs).

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BILINGUAL/ESL PROGRAM

Special Allotment Monitoring Program (SAMP) Revised October 2016

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BILINGUAL/ESL PROGRAM INTENT AND GOALS

  • The intent and goal of the Bilingual and English as a Second

Language (ESL) Education programs are to enable English Language Learners (ELLs)/Limited English Proficiency (LEP) students to become competent in listening, speaking, reading, and writing in the English language through the development of literacy and academic skills in the primary language and English.

  • Bilingual and ESL Education programs emphasize the

mastery of English language skills, as well as mathematics, science, and social studies, as integral parts of the academic goals for all students to enable ELLs to participate equitably in school.

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Region No. ESC Contact Name Telephone No. 1 Karina Chapa 956-984-6246 2 Velma Salazar 361-561-8612 3 Lisa Hernandez 361-573-0731 4 Itzil Welch 713-744-4487 5 Beth Wilson 409-951-1719 6 Cristina Woods 936-435-8237 7 Joseph Pino 903-988-6793 8 Michelle Reeves 903-575-2670 9 Angelina Chapa 940-322-6928 10 Lee Ann Valerio 972-348-1050

Special Allotment Monitoring Program (SAMP) Revised October 2016

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Region No. ESC Contact Name Telephone No. 11 Gretchen Kroos 817-740-7630 12 Dwan Pickens 254-297-1283 13 Trish Flores 512-919-5116 14 Laura Sandoval 325-675-8643 15 Mary Castanuela 325-481-4068 16 Mary Bush Thomas 806-677-5169 17 Soyla Castillo 806-281-5858 18 Indhira Salazar 432-567-3275 19 Eliza Simental 915-780-5320 20 Carolina Gonzales 210-370-5483

Special Allotment Monitoring Program (SAMP) Revised October 2016

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MANDATED STATE REQUIREMENTS

  • Establish a Limited Proficiency

Assessment Committee (LPAC)

  • Ensure LPAC compliance with state

mandated reporting requirements.

  • Ensure Limited English Proficiency

(LEP), also called English Language Learners (ELL) are identified and served through an established Bilingual or ESL programs.

Do you have * * 20* * LEP/ELL students or more w ithin the same grade level that speak the same language?

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  • ALL teachers serving students in the Bilingual

program must be certified in Bilingual Education to ensure LEPs/ELLs are afforded the full opportunity to master the essential knowledge and skills required by the state.

  • Please ensure all Bilingual teachers providing services in

the Bilingual program are Bilingual certified or the LEA must obtain a Bilingual Education exception from the TEA.

MANDATED STATE REQUIREMENTS

Special Allotment Monitoring Program (SAMP) Revised October 2016

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  • ALL teachers serving students in the English as a

Second Language program (ESL) must be certified

in ESL Education to ensure LEPs/ELLs are afforded

the full opportunity to master the essential knowledge and skills required by the state.

  • Please ensure all teachers providing services in the ESL

program are ESL certified or the LEA must obtain an ESL waiver from the TEA.

MANDATED STATE REQUIREMENTS

Special Allotment Monitoring Program (SAMP) Revised October 2016

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MANDATED STATE REQUIREMENTS

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File documentation review

  • A Home Language Survey is executed within (4) weeks
  • f the student’s enrollment in the Bilingual/ESL

program.

  • Parent’s approval is documented in the student file

when the student enters, exits, or is placed in the Bilingual/ESL program.

  • An LPAC re-evaluation documentation is located in the

student file.

Special Allotment Monitoring Program (SAMP) Revised October 2016

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BILINGUAL & ENGLISH AS A SECOND LANGUAGE (ESL) EDUCATION

ALLOWABLE EXPENDITURES

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Special Allotment Monitoring Program (SAMP) Revised October 2016

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BILINGUAL/ESL ALLOWABLE EXPENDITURES

  • Classroom instructional materials that are

state aligned to Texas Education Knowledge and Skills (TEKS).

Examples of Classroom Instructional Materials:

  • Bilingual thesauruses and dictionaries.
  • Bilingual/ESL classroom equipment such as label maker

machines and/or laminating machines for classroom instruction.

  • High Interest books and posters.
  • Magnets for word walls.

79 Special Allotment Monitoring Program (SAMP) Revised October 2016

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BILINGUAL/ESL ALLOWABLE EXPENDITURES

  • Salaries for bilingual and ESL teacher

aides/paraprofessionals.

  • Recruitment or Job Fair costs targeting bilingual
  • teachers. (Recruitment materials must demonstrate

how Bilingual Teachers were the target of the recruitment activity.)

  • Salary supplements for certified bilingual and ESL

teachers such as Stipends, and one time hiring bonuses, extra duty pay that are approved in employment contracts and local policy.

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

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BILINGUAL/ESL ALLOWABLE EXPENDITURES

  • Travel costs for state conferences related to

Bilingual and ESL programs.

  • Reimbursement for the cost of Bilingual or ESL

certification test for teachers that passed the certification test.

  • Enhancement of Parent Resource Centers for

English Language Learners (ELL) parent and student involvement activities.

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

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BILINGUAL/ESL ALLOWABLE EXPENDITURES

Classroom technology enhancements for teachers and students.

Brief Examples of Technology Enhancements:

  • Smart boards
  • Bilingual Language Software

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UNALLOWABLE

BILINGUAL & ESL PROGRAM EXPENDITURES

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

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UNALLOWABLE EXPENDITURES - BILINGUAL/ESL

  • Unallowable; Salaries may not be paid for Bilingual and ESL

certified teachers.

  • Unallowable; Salaries may not be paid for Bilingual and ESL

Administrators or Coordinators.

  • Unallowable; Salaries may not be paid for Intervention

Specialists.

  • Unallowable; Salaries may not be paid for interpreter services.
  • Unallowable; Travel expenses for national conferences.

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

Can any salary be charged to the Bilingual and ESL Program Intent Code (PIC) 25?

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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