Standard Performance Accountability Review (PAR) and Perkins Internal Controls Overview

Purpose of par and Perkins internal controls reviews The purpose of the PAR and Perkins Internal Controls review, is to evaluate each college’s compliance with state standards as well as federal regulations regarding Perkins monies.

PAR as part of PAS The PAR validates the self–evaluations that institutions conduct annually in PAS.

Perkins Internal Controls Review 5/25/2018 3:07 PM Types of PARs Standard PAR (occurs once every six years) College-wide standards Perkins program implementation Perkins budget and inventory Instructional program measures Perkins Internal Controls Review (schedule determined by an assessment scoring regimen) Perkins budget documentation Perkins procedures/internal control mechanisms Perkins inventory © 2007 Microsoft Corporation. All rights reserved. Microsoft, Windows, Windows Vista and other product names are or may be registered trademarks and/or trademarks in the U.S. and/or other countries. The information herein is for informational purposes only and represents the current view of Microsoft Corporation as of the date of this presentation. Because Microsoft must respond to changing market conditions, it should not be interpreted to be a commitment on the part of Microsoft, and Microsoft cannot guarantee the accuracy of any information provided after the date of this presentation. MICROSOFT MAKES NO WARRANTIES, EXPRESS, IMPLIED OR STATUTORY, AS TO THE INFORMATION IN THIS PRESENTATION.

How Do I Begin? Familiarize yourself with the Standards associated with the PAR… The Standard PAR Checksheet & The Perkins Internal Controls Review Checksheet will be your quick references when preparing PAR material.

(This schedule is fluid and is dictated by PAR Agenda/Schedule (This schedule is fluid and is dictated by the pace of the review.) 8:00 a.m. Welcome to the Team 8:25 a.m. Team Training (TCSG Staff will train the team.) 9:00 a.m. Records Review 12:00 p.m. Lunch 1:00 p.m. Review Continues (Includes interviews with faculty/staff as needed.) 2:00 p.m. Team Meets (The team must reach a consensus regarding any findings.) 3:00 p.m. Exit Conference

Standard PAR Review Components College-Wide Processes (i.e. Work Ethic, Warranty) Perkins Program Data/Documentation Instructional Program Data…a representative sample covering the years since the college’s last PAR (i.e. Advisory Committee documentation) Two Perkins (fiscal) Budget years…including one that has been completely liquidated

Standard PAR Definitions

A RECOMMENDATION points out: a violation of a federal policy or state standard which the college must correct an expenditure of Federal Perkins moneys for a purpose that is not in compliance with the current Perkins law. A SUGGESTION points out: an improvement that might be made in some part of the Perkins management process at the college a questionable activity of the institution which is not a clear violation of a policy or state standard or federal guideline, but which is a concern to the team. A COMMENDATION points out: an outstanding achievement or practice

Standard PAR Recommendations, Suggestions and Commendations

Recommendation The PAR team recommends that the college develop and implement Laboratory Management Plans and Training Plans for all appropriate programs.

Suggestion The PAR team suggests that the college re-visit and revise the documentation for its Advisory Committee for the Hotel-Restaurant-Travel Management program. The Advisory Committee plan of work, minutes, and other documents are maintained as required. However, these documents refer heavily (or sometimes solely) to Culinary Arts, and do not adequately provide information regarding Hospitality.

Commendation The PAR team commends the college for making considerable progress toward improving budgetary control processes and maintaining appropriate documentation.

PERKINS INTERNAL CONTROLS REVIEW

Why a Perkins Internal Control review? EVERY college in the system will receive an assessment score annually to determine its rank and position on the Perkins Internal Controls Review schedule. Except under special circumstances, a college will not have a Perkins Internal Controls Review two years in a row. It is possible to have a Standard PAR and Perkins Internal Controls Review in the same year… normally on two consecutive days.

Perkins Internal Controls review Scoring How Large Is Your Perkins Budget, Comparatively? How Did Your College Perform On Perkins Measures, Comparatively? How Many Perkins Points (i.e. recommendations/action items) Did Your College Have At Its Last PAR? How Many Years Has it Been Since Your College’s Last Perkins Internal Controls Review?

Perkins internal control review…what to expect Evaluation of three budget years (i.e. FY 2018, 2017, and 2016) Evaluation of Perkins Five year plan and Perkins Improvement Plans Evaluation of Internal Control Mechanisms Evaluation of Asset Management and Equipment Inventory ($1000 or higher…EVERY ITEM MUST BE IDENTIFIED or “TOUCHED” BY THE PAR TEAM.) Interviews with Perkins-paid personnel (Full-time and Part-time)

What are internal controls? Internal Controls are methods and policies designed to prevent fraud, minimize errors, promote operating efficiency, and achieve compliance with established policies. Internal Controls, and subsequent documentation, may vary from college to college.

Perkins internal controls review Definitions

An ACTION ITEM points out: a violation of a federal policy which the college must correct. an expenditure of Federal Perkins moneys for a purpose that is not in compliance with the current Perkins law. A SUGGESTION points out: an improvement that might be made in some part of the Perkins management process at the College. a questionable activity of the institution which is not a clear violation of a policy or federal guideline, but which is a concern to the team. A COMMENDATION points out: an outstanding achievement in Perkins-related operations.

Perkins internal controls review Action Items, Suggestions and Commendations

Action Item The Special Populations Coordinator and the Retention Specialist need job descriptions that include all activities. These job descriptions must be submitted to the System Office for approval.

Suggestion The review team suggests that the college review its asset management system to ensure that all equipment is tagged and placed in the appropriate area in a timely manner.

Commendation The review team commends the college for maintaining a thorough and detailed inventory and asset management system. Each piece of equipment was readily identifiable, accounted for, and located in designated areas, as approved by TCSG.

QUESTIONS Ashley Harris, Accountability Specialist, aharris@tcsg.edu Randy Dean, Director of Grants Management, rdean@tcsg.edu