Adult Education and Literacy Monitoring FY17 Texas Workforce Commission Sub-recipient Monitoring

Presentation will include: Expectations prior to the on-site visit The on-site visit Exit Conference Reports Program Areas to be reviewed Fiscal Areas to be reviewed AEL FY17 Monitoring Overview

Prior to the On-site review Notification of Review – (Engagement Letter and Confirmation Page) Document Request Packet (DRP) Desk Review – Assess risk and areas to test Number of Monitors to be on-site Samples Thursday before the on-site visit Equipment needed for review i.e. copiers, WIFI Access (internet) AEL FY17 Monitoring Overview

DOCUMENT REQUEST PACKET Organization Information (organizational chart- current and dated) Staff names Job titles Location Telephone numbers Contracts and Financial Agreements (list of all active contract and non-financial agreements) Cost Allocation (current dated copy of approved cost allocation plan and/or indirect cost rate plan; include policies for how the plan is developed and approved) AEL FY17 Monitoring Overview

DOCUMENT REQUEST PACKET Accounting Records (detailed general ledger report of AEL transactions during the scope of the review, detailed by: Funding stream/grant Cost category Vendor name Transaction description Line item General Ledger should be in EXCEL FORMAT Chart of Accounts in EXCEL FORMAT List of all Bank accounts associated with AEL funds AEL FY17 Monitoring Overview

DOCUMENT REQUEST PACKET Current Class Schedule Listing of all classes include: Location Type of class Days and Hours scheduled (include transition and bilingual classes) AEL FY17 Monitoring Overview

DOCUMENT REQUEST PACKET Policies and Procedures Electronic dated copies of policies and procedures: Standard operating procedures (SOP) AEL FY17 Monitoring Overview

DOCUMENT REQUEST PACKET Policies and Procedures continued Assessment Data management Distance Learning Accounting Budget Financial Reporting Determining Cash Needs Personnel/Human Resources Time Reporting AEL FY17 Monitoring Overview

DOCUMENT REQUEST PACKET Policies and Procedures continued Travel Automation – Internal Controls Personally Identifiable Information Monitoring and Oversight AEL FY17 Monitoring Overview

ENTRANCE Plan for on-site visit Areas to be reviewed Contacts Potential exit time Establish the frequency of the debriefing with the Director or designee AEL FY17 Monitoring Overview

ON-SITE Document processes and gather policies not received in the DRP Interviews with staff Testing of areas not completed in Desk Review Inform Grantee of potential issues as they arise AEL FY17 Monitoring Overview

EXIT CONFERENCE Discuss review Potential findings Customer Survey Questioned Cost Customer Survey AEL FY17 Monitoring Overview

Reports Draft report Final report Time frame Response Supplemental AEL FY17 Monitoring Overview

Program PROGRAM AEL FY17 Monitoring Overview

PROGRAM AREAS TO BE REVIEWED Eligibility Assessment Security of Data –Personally Identifiable Information (PII) AEL FY17 Monitoring Overview

Eligibility, Intake and Screening Release of information Student enrollment 16 year old court order 17 and 18 withdrawal and parent permission TANF documentation in file, if applicable AEL FY17 Monitoring Overview

Assessment Documentation of pre-test Pre-test prior to enrollment in TEAMS Documentation of Post-Test Met post test requirement or exception in file All assessments administered to a client must be entered into TEAMS regardless if they obtained a gain or not. Supporting documentation for each test noted in TEAMS must be maintained in the case file. AEL FY17 Monitoring Overview

Security of Data/PII Physical Security Electronic Security Location where PII is stored Walkthrough Disposal Equipment used to secure access i.e. cameras, electronic badges Electronic Security Encryption Following policy on computer usage Removable media AEL FY17 Monitoring Overview

Fiscal FISCAL AEL FY17 Monitoring Overview

FISCAL AREAS TO BE REVIEWED Disbursements Cost Allocation Cash Management Financial Reporting AEL FY17 Monitoring Overview

DISBURSEMENTS General Ledger Transactions Reasonable and Necessary Adequately Documented Allowable Properly Classified and Recorded Compliance with Uniform Grant Guidance (UGG) AEL FY17 Monitoring Overview

COST ALLOCATION Review Cost Allocation Plan and/or Indirect Cost Rate/Plan Allocated Correctly AEL FY17 Monitoring Overview

CASH MANAGEMENT Document methodology for cash forecasting (cash draws) Bank Reconciliation – review bank statements Compare CDER cash draws to expenditures AEL FY17 Monitoring Overview

FINANCIAL REPORTING Monthly reporting in CDER Compare GL to CDER expenditures Reporting Obligations and Accruals AEL FY17 Monitoring Overview

FREQUENTLY ASKED QUESTIONS What are the most common findings among the AEL Grantees? Why did some get on-site monitoring and others a desk review? How often will we be monitored? What is acceptable documentation for TANF eligibility students? Why does it take so long to get our reports back? If we get a finding, how does that affect our contract? What if we do not correct a finding?

CONTACTS Gloria Murillo, Field Director Sub-recipient Monitoring 512-936-2519 Alma I. Tagle, Project Manager (Presenter) 512-936-2513 Mary Millan, Manager of Field Operations 512-936-3612 Brian Shaw, Quality Assurance Manager 512-936-3050 AEL FY17 Monitoring Overview