Latest in TEA Investigations - Region 10 Website Presentation - SCE.pdfStep 3 • Based on the level of underutilization, the TEA will provide corrective action plans or conduct further

S AM P

Presented By Ms. Sunny Sadler, AuditorTEA Financial Compliance DivisionSpecial Allotment Monitoring Program (SAMP)Revised March 21, 2017

STATE AUTHORITYSUPPLEMENTAL STATE ALLOTMENT R

REGULATIONS2

Special Allotment Monitoring Program (SAMP)

Revised October 2016

STATE AUTHORITYThe 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.

3Special Allotment Monitoring Program (SAMP)


STATE AUTHORITY SCE The state regulations and information regarding State Compensatory Education (SCE) referenced in this presentation are sourced from:

TEC §28.0217 relates to satisfactory performance on state assessment instruments and providing accelerated instruction to certain students.

TEC §29.081 defines the purpose of the program and the statutory criteria for determining whether a student is at risk of dropping out of high school.

TEC §29.089 allows school districts and charter schools to fund mentoring programs with state compensatory education funds.

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STATE AUTHORITY SCE CONTINUED

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

TEC §29.081(g) relates to any local eligibility criteria adopted by the board of trustees.

TEC §42.152 provides the method for the Texas Education Agency (TEA) to calculate school district and charter school allotments.




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

2015–2016 State Compensatory Education Funding and Implementation of the Community Eligibility Provision (To the Administrator Addressed letter dated April 9, 2014).19 TAC §61.1027 relates to the eligible student count for the compensatory education allotment.



STATE AUTHORITY SCE CONTINUEDThe state regulations and information regarding SCE referenced in this presentation are sourced from:

19 TAC §105.11 relates to maximum allowable indirect cost.

2015–2016 Public Education Information Management System (PEIMS) Data Standards—Post Addendum Version.

2016–2017 Texas Student Data System (TSDS), Texas Education Data Standards (TEDS).




The state regulations and information regarding SCE referenced in this presentation are sourced from:Financial Accountability System Resource Guide (FASRG), Module 9, State Compensatory Education.2013–2014 State Compensatory Education (SCE) Frequently Asked Questions (FAQs)(PDF).

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WHAT TYPES

SUBJECT TO REVIEW?

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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



WHY31



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)?

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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.



DIRECTCOST35



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%



METHODOLOGYR OUT

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S A MP

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Step1

• 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.

Step 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.

Step 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.



HOWROLLED-OUT???

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Announcements and communications will be broadcasted on the TEA Financial Compliance Division web page on the TEA website.

All ESCs will be updated and notified by the TEA Division of Financial Compliance.

LEAs will have access to the TEA Variance Report online that monitors each LEAs three-year rolling average information through the TEA Financial Compliance Division webpage on the TEA website. Special Allotment Monitoring Program (SAMP)


DATA40



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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.



WHICH PIC CODES 43



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)



MONITORING 45



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.



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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)



SAMP MONITORING ACTIVITIESFindings 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 Reviews56



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



MONITORING 58



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 timelineswill be provided to the LEA to address non-compliance issues.



WHAT KEY60



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



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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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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S.M.A.R.T GOALS

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SpecificMeasurableAttainableRealisticTimely

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BEST PRACTICE TECHNIQUE



BEST PRACTICE TECHNIQUES.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.”



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



HIGHSIX68



(SCE) 127



STATE COMPENSATORY EDUCATION PROGRAM INTENT



The statutory purpose of the SCE program is to supplement the regular – or basic – education program with compensatory, intensive, and/or accelerated instruction.

The program requires LEAs to offer additional accelerated instruction to each student who meet one or more statutory or locally-defined eligibility criteria in order to reduce disparity in performance on assessment instruments administered under Subchapter B, Chapter 39 TEC, or reduce disparity in the rates of high school completion between students at risk of dropping out of school and all other LEA students.

MANDATED STATE REQUIREMENTS SCE

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File documentation reviewThe student’s file must have documentation that

demonstrates that the student met at least one of the “at risk” eligibility criterion or approved local eligibility criterion for state compensatory education.

Job descriptions on file for all FTEs funded with SCE funds must list all applicable funding sources, job duties that relate to the purpose of the SCE program, and must be signed and dated by both employee and supervisor.



MANDATED STATE REQUIREMENTS SCE CONTINUED

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File documentation review Program expenses, activities, and personnel are outlined in the

campus/district improvement plan or charter school instructional plan, The plans must clearly support all expenditures attributed to the SCE program.

The number of students served under local eligibility criteria may not exceed 10% of the number of students that were served under state statutory criteria during the previous year.

Educational aides, counselors, and tutors paid with SCE funding must have sufficient documentation in their personnel file that identifies how their job duties provide supplemental services and increase at-risk students’ opportunities to meet state standards.



MANDATED STATE REQUIREMENTS SCE CONTINUED

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File documentation reviewDocumentation that demonstrates the LEA held an annual public

hearing to consider and gain public input on the evaluation results of the LEA’s accelerated instruction program’s effectiveness.

If applicable, the LEA CIP/DIP or Charter Instructional Plan describes the Disciplinary Alternative Education Program (DAEP) direct cost charged to the SCE allotment.

The LEA CIP/DIP or Charter Instructional Plan describes measurable district performance objectives for all appropriate student achievement indicators for all student populations.



STATE COMPENSATORY EDUCATION (SCE) ALLOWABLE EXPENDITURES

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SCE ALLOTMENT ALLOWABLE PROGRAM COSTS

Supplemental cost for equipment and other supplies required for quality instruction

Supplemental staff expenses to reduce class size or provide individualized instruction for at risk students

Supplemental Stipends, and extra-duty pay

If applicable, Alternative Education Program expenses as supported by the approved CIP/DIP or Charter Instructional Plan.

NOTE: SCE costs must supplement the costs of the regular education program and mustbe used for costs of program and/or services that are supplemental to the regular education program and are designed for student at risk of dropping out of school.

LEA’s are prohibited from using Foundation School Program (FSP) compensatory education allocations for students at risk of dropping out of school to supplant resource allocations for the regular education program.

The term ‘regular education program’ or foundation curriculum applies to basic instructional services that all eligible students are entitled.




HOW does TEC 42 affect funding for the State Compensatory Education Program on

schoolwide campuses?

TEC 42 provides some flexibility that allows districts to coordinate funding so that SCE can support schoolwide campuses to be more effective. However, SCE funds must still be treated as supplemental funding for all Title 1, Part A programs on schoolwide campuses in accordance with the Texas Education Code (TEC), §42.152(c).




SCE funds must maintain their identity as SCE funds and serve

the purpose of the SCE program.



DYSLEXIA SCE ALLOTMENT CLARIFICATION

Dyslexia screening and services that are required under Texas Education Code, Section 38 may not be funded with SCE; therefore, SCE cannot fully fund the LEAs dyslexia program.

SCE must supplement the regular education program for qualifying students (students who meet at risk criteria).

All students served with SCE – including those with dyslexia – must meet at least onestatutory criteria (of the 13 eligibility criteria in statute) or local eligibility criteria before being coded at risk of dropping out of school.

On a Title I campus, SCE funds may be used to support the federal program, but again, may not be used to meet federal requirements, and also must support the purpose of SCE which is to supplement the basic program with compensatory accelerated instruction in order to reduce any disparity in performance on assessment instruments administered under Subchapter B, Chapter 39., TEC, or reduce disparity in the rates of high school completion between students at risk of dropping out of school and all other LEA students.



DYSLEXIA SCE ALLOTMENT CLARIFICATION

SCE may not be used to pay for staff that fulfill other state or federal mandates.

Time and effort must be on file for SCE positions that are not 100% SCE funded.

SCE funds may not be used to pay salaries for special education teachers.

Local criteria may be approved by the local board of trustees, and some districts do use dyslexia as a local criteria. However, services still must be supplemental to the basic program for dyslexia services offered by the district/campus. All services provided must be in written in the board approved District/Campus

Improvement Plans or Charter Instructional Plans.

The total number of students receiving SCE services under local criteria per school year may not exceed ten percent of the number of students who met one or more statutory criteria and were served in the SCE program in the preceding school year.



THANKFor any unanswered questions today, please contact Mr. David Marx or Ms. Sunny Sadler of the Texas Education Agency (TEA), Division

of Financial Compliance at 512-463-9095 or email

[email protected]

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Documents

Latest in TEA Investigations - Region 10 Website Presentation - SCE.pdfStep 3 • Based on the level of underutilization, the TEA will provide corrective action plans or conduct further