Title 1 Basics A State Perspective Bonnie P. Granger Young Law - - PowerPoint PPT Presentation
Title 1 Basics A State Perspective Bonnie P. Granger Young Law Group, PLLC 1 What Does State Law and Regulations Have To Do With Federal Programs? How are the state laws and regulations intermingled with the federal programs
Bonnie P. Granger Young Law Group, PLLC
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How are the state laws and regulations intermingled with the federal programs requirements? Allowable Cost/ Cost Principles Supplement-not supplant Procurement Issues
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activities that can or cannot be funded under a specific program.
auditors always want to see a copy of the approved project application and amendments. If the expenditure is not allowed by the program application, it is not in compliance with this requirement.
as the narrative) are critical in determining whether an item was budgeted and approved in the project application.
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accounting requirements associated with federal awards.
These include the following:
Institutions,”
Tribal Governments” and others that do not apply to non-profit organizations and hospitals. Circular A- 87 has been incorporated in to the OMNI Circular that has just been released.
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Activities Allowed or Unallowed Applicable Cost/Cost Principles In order to meet the “activities allowed or unallowed” requirement, the expenditure must first meet the “applicable cost/cost principles”
even if it is in the project application, if it is prohibited by Circulars A-21 or A-87.
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Appreciation Banquets out of GEAR-Up. Even if it was approved in the project application – MS Constitution prohibits purchasing gifts for employees with public funds.
expenditure must be authorized or not prohibited under State and local laws or regulations to be allowable under Federal Programs.
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state: To expend federal No Child Left Behind Act funds, or any
authorized for that use, to pay training, educational expenses, salary incentives and salary supplements to employees of local school districts; except that incentives shall not be considered part of the local supplement as defined in Section 37-151-5(o), nor shall incentives be considered part of the local supplement paid to an individual teacher for the purposes of Section 37-19-7(1). Mississippi Adequate Education Program funds or any other state funds may not be used for salary incentives or salary supplements as provided in this paragraph (mm);
to comply with requirements of the federal government.
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Principles (page 291 (Red Book), page 227 (Blue
Book)):
under State or local laws or regulations.
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A-87 Federal Requirements – Basic Major Principles (Page 291 (Red Book), Page 227 (Blue Book)):
principles, Federal laws, etc.
that apply uniformly to both federal awards and other activities of the Governmental unit. (Leave policies, travel policies, etc., would be the same whether using local or federal dollars.)
indirect costs.
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A- 87 Federal Requirements – Basic Major Principles (Page 291 (Red Book), Page 227 (Blue Book)):
generally accepted accounting principles. (When is the cost expended?- Once item is received or service is performed.)
either or current or prior period.
electronic payment accounts payable systems may be a problem because of rebates going to federal programs.)
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specifies that the school board has the following duties:
employees and fix the duties and compensation of such personnel deemed necessary pursuant to the recommendation of the superintendent of schools;
afterschool programs or summer programs? Does this have to be board approved? Yes, based on the statute above.
application and the board approves a lesser amount? Which
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§ 37-9-23. Form and execution of contracts with superintendents, principals, licensed employees, and
programs; conditional contracts
with each assistant superintendent, principal, licensed employee and person anticipating graduation from an approved teacher education program or the issuance of a proper license before October 15 or February 15, as the case may be, who is elected and approved for employment by the school board.
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a supplement for extra duties for employees to a project application and require the district to pay that supplement to the employees?
paid to each employee?
Project? Does the employee get to claim the supplement also?
compensation for the employee and second, it could be considered a donation by the Board if additional work is not documented.
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§37-7-301 - Miss. Code Ann. Board Powers and Duties specifies that the school board has the following duties:
authorized for that use, to pay training, educational expenses, salary incentives and salary supplements to employees of local school districts; except that incentives shall not be considered part of the local supplement as defined in Section 37-151-5(o), nor shall incentives be considered part of the local supplement paid to an individual teacher for the purposes of Section 37-19-7(1). Mississippi Adequate Education Program funds or any other state funds may not be used for salary incentives or salary supplements as provided in this paragraph (mm);
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Can the school board approve an employee to perform additional duties such as an afterschool program and pay them for time they have already worked in that program?
and nonlicensed employees to fill vacancies which may occur from time to time without prior approval of the board of trustees, provided that the board of trustees is notified of such employment and the action is ratified by the board at the next regular meeting of the board. A school district may pay a licensed employee based on the same salary schedule as other contracted licensed employees in the district until school board action, at which time a licensed employee approved by the school board enters a
such employee under this subsection, takes action to disapprove of the employment by the superintendent, then the employment shall be immediately terminated without further compensation, notice or other employment rights with the district. The terminated employee shall be paid such salary and fringe benefits that such employee would otherwise be entitled to from the date of employment to the date of termination for days actually worked.
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1998, and was hired at a pay package commensurate with one year of experience in the private sector. Recently, the secretary has pointed out that, at the time she was hired, she had three years of experience in the private sector. Based on the salary schedule in effect in the district at that time, her salary could have been higher had the district given her credit for three years of experience instead of only one.
was hired by the district at a specific salary level and was paid accordingly for the work [*3] performed. Even if it was an error in crediting experience, the district and the employee agreed upon an amount for salary and the employee was paid that salary and is not due any back pay under these
but this office finds no authority that would allow the district to award retroactive pay for work that has already been performed and for which an agreed upon compensation has already been provided. 17
establishes the objective factors that must be met. For example, if the incentive is based on test scores, the policy must be adopted by the school board and distributed to the teachers before they teach the students for the upcoming test
no “bargained for exchange.” This means they are not working harder in exchange for the extra pay. If there is no “bargained for exchange,” the extra pay would be considered a gift – which is prohibited as a donation under the Mississippi Constitution.
that includes the incentive program.
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municipalities from paying extra compensation to employees after employment contract has been made. Hicks, Jan. 20, 1993, A.G. Op. #92-1006.
paid to municipal employees unless there was an order authorizing such payment spread upon the municipal minutes and in effect when the extra grant work was done. Brown- Toussaint, July 10, 2002, A.G. Op. #02-0363.
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Food Opinion to Bryant Opinion No. 1999-0380
would breakfast, lunch, and/or dinner meals be permissible to avoid interruption of the school day or to not be disruptive of the meeting agenda?
stating that the purchase of coffee and soft drinks to be consumed by participants in meetings, seminars, workshops,
may also extend to the provision of food or meals, provided the board determines, consistent with facts, that same is reasonably related to the goals or functions of the District.
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would meals be permissible for students, parents, and employees
37-7-301(s) which allows for the expenditure of "activity funds". According to this statute, activity funds may be expended for necessary expenses or travel costs incurred by students and their chaperons in attending any in-state or out-of-state "school-related programs, conventions or seminars and/or any commodities, equipment, travel expenses, purchased services or school supplies which the local school governing board, in its discretion, shall be beneficial to the official or extra curricular programs of the district. . . ." We can find no authority to expend public funds for teacher recognition banquets.
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circumstances cited in your opinion of March 4, 1985, to a previous State Auditor include eatable items and other non-alcoholic beverages beyond those noted in that opinion?
agencies and school districts, in an effort to achieve a particular goal
by legislative enactment, may lawfully purchase coffee, coffee supplies, and soft drinks to be consumed by the participants in a meeting, seminar, workshop, or similar event provided the proper responsible officer or governing entity makes the determination, consistent with the facts, that the activity in question is reasonably related and incident to said goal or function. It is our opinion that this statement need not be limited to coffee, coffee supplies and soft drinks and may, depending on the facts, extend to include eatable items and other non-alcoholic beverages.
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Section 25-3-41 Traveling expenses of state officers and employees; travel services by commercial travel agency.
authorized, is required to travel in the performance of his official duties, the officer or employee shall receive as expenses Twenty Cents (20 cent(s) ) for each mile actually and necessarily traveled, when the travel is done by a privately-owned motor vehicle; provided, however, that the governing authorities of a county or municipality may, in their discretion, authorize an increase in the mileage reimbursement of officers and employees of the county or municipality, or of any agency, board or commission thereof, in an amount not to exceed the mileage reimbursement rate authorized for officers and employees of the State of Mississippi in subsection (1) of this section.
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and Administration shall promulgate and adopt reasonable rules and regulations which it deems necessary and requisite to effectuate economies for all expenses authorized and paid pursuant to this section.
the link to get to the Travel Manual of DFA.
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Any bonus or promotional gratuity received as a result of official state travel shall be used to offset or reduce the cost of subsequent official state travel. Under no circumstances can the traveler keep a bonus or
sufficient mileage, earned as a result of state-paid travel, is accumulated, free ticket coupons will be applied for and used to offset
miles for a ticket. This DFA manual is silent regarding hotels; however, some hotels are allowing employees to pay higher rates for more points. These would be a problem with “net of applicable credits” as well as necessary and reasonable.
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commission member to attend a seminar, conference or workshop which provides information pertinent to the board or commission on which they serve?
municipality may pay professional association dues for elected and appointed individuals, if certain criteria are met. Those criteria are as follows:
association dues or licensing fees are reasonable and necessary to the performance of the employee's or officer's duties; and
and any benefit to the individual must be merely incidental.
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appointed board or commission member to obtain information pertinent to the board or commission on which they serve?
publication or periodical is found to be reasonable and necessary to the performance of that officer's duties, and that the benefits of the publication will inure to the benefit of the municipality with any personal benefit being incidental, the municipality may make such expenditure.
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supplanting purposes. This means each school
program must receive all the State and local funds it would otherwise receive to operate its educational program in the absence of Title I, Part A or other Federal education funds.
standards using state and local funds before it uses Title 1 funds to supplement its programs.
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37-151-77}
kindergarten, except in instances in which a full-time assistant teacher is in the classroom. If a full-time assistant teacher is employed, 27 may be enrolled. {MS Code 37-151-77} (See Mississippi Kindergarten Guidelines.) (SB Policy 2100)
classrooms serving grades 1 through 4 unless approved by the State Board of Education. (Schools Meeting the Highest Levels
Policy 2100)
contained classes serving grades 5-8. {MS Code 37-151-77}
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maximum – otherwise, you are supplanting.
K-3 unless exceed 22 to 1 in Kindergarten. Therefore, teacher assistants may can fill this role if they were not previously paid from local funds. This presumption can be rebutted if they are terminated because of budget cuts and “BUT FOR” Title 1 funds they could be rehired. (Be careful to document this series of events in the minutes of the board and allow adequate time before they are rehired.)
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departmentalized academic core classes serving grades 5-12. {MS Code 37-151-77}
individual teacher in academic core subjects at any time during the school year shall not exceed 150. (Schools Meeting the Highest Levels of Performance are exempted.)
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licensed full-time principal at each school. {MS Code 37-9-7, 37-9-15, and 37-151-5(g)}
duties assigned in areas that require a specific work area code. This standard does not apply to assistant principals.
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licensed librarian or media specialist who devotes no more than one-fourth of the workday to library/media administrative activities. {MS Code 37-17-6(3)(a-e)}
half-time licensed librarian or media specialist is required.
full-time licensed librarian or media specialist is required.
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personal advisement, and educational and/or career planning and referral) are provided in each school by qualified student support personnel. {MS Code 37-9-79}
services and activities in the area(s) that each individual is specifically qualified to provide. All student support personnel will use appropriate job titles that reflect their area of training, expertise, and license. For example, a Social Worker will be referred to as the School Social Worker and may not use the title of or be referred to as the School Guidance Counselor.
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the District Maintenance Fund (Fund #1120) a minimum of $20.00 per student for instructional/library supplies, materials, and equipment.
equipment from the Education Enhancement Fund (Fund #2440) are allotted and expended in compliance with Section 37-61-33, Mississippi Code of 1972, as amended, and SB Policy 3400.
Public School Health Insurance Plan as required by state law and State Board policy. Failure to remit premiums, interest penalties and/or late charges in a timely manner may result in withholding a school district’s adequate education program funds. {MS Code 37- 151-95} (SB Policy 4904)
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This presentation is intended solely to provide general information and does not constitute legal
review of these printed materials does not create an attorney-client relationship with Young Law Group, PLLC. You should not take any action based upon any information in this presentation without first consulting legal counsel familiar with your particular circumstances.
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