Review and Impact of Upcoming Audit Of State Compensatory Education Records A Briefing from TASBO and LISD Finance Department A Briefing from TASBO and LISD Finance Department

Introduction and Resources Texas Education Code, Sections Planning , At Risk and Funding Texas Education Code, Sections Planning , At Risk and Funding State Board of Education rule 19, TAC, Section State Board of Education rule 19, TAC, Section Module 9, Financial Accountability System Resource Guide Module 9, Financial Accountability System Resource Guide TASBO presentation at Region One by Charles G. Yaple –Null- Laison, P.C. TASBO presentation at Region One by Charles G. Yaple –Null- Laison, P.C.

SCE Program Changes (SB 702) LISD Must Reassess Campus and district improvement plans; Campus and district improvement plans; Procedures for identifying students who are at risk of dropping out - Eligibility, Procedures for identifying students who are at risk of dropping out - Eligibility,

SCE Program Changes (SB 702) LISD Must Reassess: Evaluation processes used to evaluate the SCE Program, Evaluation processes used to evaluate the SCE Program, How students are reported in PEIMS, and How students are reported in PEIMS, and How funds are used and reported. How funds are used and reported.

What is Affected? The District and Campus Improvement Plans (DIP-Strategic Plan/CIPs) – TEC Section This is a NEW area of compliance for auditors and or school business officials This is a NEW area of compliance for auditors and or school business officials DIPs and CIPs MUST be developed, reviewed, and revised annually DIPs and CIPs MUST be developed, reviewed, and revised annually

What is the Auditor going to Check for? Does we have the following? – TEC Section A. Comprehensive student needs assessment A. Comprehensive student needs assessment B. Measurable district performance objectives B. Measurable district performance objectives C. Strategies for improvement of student performance C. Strategies for improvement of student performance

Strategies for improvement of student performance a) Instructional methods b) Special program needs c) Drop out reduction d) Technology integration – instructional and administrative e) Discipline management f) Staff development g) Career education h) Accelerated education

Auditor will Check-> DIP Required Elements Strategies to provide information concerning higher education Strategies to provide information concerning higher education Resources needs for implementation of identified strategies Resources needs for implementation of identified strategies Staff responsibilities for accomplishing strategies Staff responsibilities for accomplishing strategies Monitoring and timelines for strategy implementation Monitoring and timelines for strategy implementation

Auditor will check ->DIP Requirements Evaluation of strategies in relation to student performance improvement Evaluation of strategies in relation to student performance improvement Two year evaluation requirement regarding DIP/CIP process and positive impact on student performance Two year evaluation requirement regarding DIP/CIP process and positive impact on student performance Annual district public meeting required – district performance Annual district public meeting required – district performance Superintendent to regularly consult the district-level committee Superintendent to regularly consult the district-level committee

Audit Will check ->CIP Required Elements – TEC Section Relate to DIP Relate to DIP Annual review and revisions Annual review and revisions AEIS – assess each student AEIS – assess each student Set objectives based on AEIS – all students -CPOs Set objectives based on AEIS – all students -CPOs Identify how the campus goals will be met for each student Identify how the campus goals will be met for each student

Auditor will Check -> CIP Required Elements Determine resources needed to implement CIP – Budgets Determine resources needed to implement CIP – Budgets Identify staff needed to implement CIP Identify staff needed to implement CIP Set timelines for reaching the CIP goals Set timelines for reaching the CIP goals Measure plan progress to ensure academic improvement Measure plan progress to ensure academic improvement

Audit will Check -> CIP Required Elements Committee (campus level) must be involved in planning, budgeting, curriculum, staffing patterns, staff development, and school organization and must approve areas related to campus staff development needs Committee (campus level) must be involved in planning, budgeting, curriculum, staffing patterns, staff development, and school organization and must approve areas related to campus staff development needs

Auditor will Check-> CIP Required Elements Address campus violence prevention and intervention Address campus violence prevention and intervention Encourage campus parental involvement Encourage campus parental involvement Annual campus public meeting required – campus performance Annual campus public meeting required – campus performance Principal to regularly consult the campus-level committee Principal to regularly consult the campus-level committee

What IS Compensatory, Intensive, and Accelerated Instruction - TEC Section What IS Compensatory, Intensive, and Accelerated Instruction - TEC Section Services that enable poor performing students to be performing at grade level at the conclusion of the next regular school term Services that enable poor performing students to be performing at grade level at the conclusion of the next regular school term

Auditor will check if LISD provided under->TEC Section Accelerated instruction required for students not performing satisfactorily on secondary exit level assessment (TAAS/TAKS) or for students at risk of drop out. Accelerated instruction required for students not performing satisfactorily on secondary exit level assessment (TAAS/TAKS) or for students at risk of drop out.

Auditor will check if LISD under- >TEC Section LISD measured the effectiveness of accelerated instruction program: LISD measured the effectiveness of accelerated instruction program: TO Reduce disparity in performance on assessment instruments TO Reduce disparity in performance on assessment instruments TO Reduce drop outs among students at risk TO Reduce drop outs among students at risk

What Defines At RISK-> TEC Section (Auditor will check student codings…..) Students at risk of dropping out defined - students under 21 years of age Students at risk of dropping out defined - students under 21 years of age Who: Who:

TEC Section a) Did not advance a grade level b) For grades 7-12, did not maintain an average equivalent to 70 - two or more subjects c) Did not perform satisfactorily on an assessment instrument under subchapter B, chapter 39

TEC Section d) For grades PK to 3, did not perform satisfactorily on a readiness test or assessment instrument administered during the current school year e) Is pregnant or is a parent f) Has been placed in AEP

TEC Section g) Has been expelled h) Is currently in the criminal justice system i) Was previously reported through PEIMS as a drop out

TEC Section j) Is a limited English proficiency student k) Is in the custody or care of the department of protective and regulatory services l) Is homeless m) Resided or resides a residential placement facility in the district

Educationally Disadvantaged Student Allotment TEC Section For the allotment: For the allotment: a) Free and reduced lunch is used to determine allotment funding. b) The average of the best six months' enrollment in the national school lunch program of free or reduced-price lunches for the preceding school year. c) By commissioner rule, if no campus in the district participated in the NSLP during the preceding school year.

TEC Section Funding is for supplemental programs only – for the purpose of: Funding is for supplemental programs only – for the purpose of: Reducing disparity in performance on assessment instruments Reducing disparity in performance on assessment instruments Reducing drop outs among students at risk Reducing drop outs among students at risk

TEC Section Supplemental Funds may only be used for: Supplemental Funds may only be used for: Cost of providing a compensatory, intensive, or accelerated instruction program under section Cost of providing a compensatory, intensive, or accelerated instruction program under section An alternative education program established under section An alternative education program established under section To support a program eligible under title I at a campus at which at least 50 percent of the students are educationally disadvantaged. To support a program eligible under title I at a campus at which at least 50 percent of the students are educationally disadvantaged.

TEC Section Supplemental costs only: Supplemental costs only: Costs for program and student evaluation. Costs for program and student evaluation. Costs for instructional materials and equipment and other supplies. Costs for instructional materials and equipment and other supplies. Costs supplemental staff expenses. Costs supplemental staff expenses. Salary costs for teachers of at-risk students. Salary costs for teachers of at-risk students. Costs for smaller class size. Costs for smaller class size. Costs for individualized instruction. Costs for individualized instruction.

TEC Section No more than 18 percent of allotted SCE funds may be used to fund disciplinary alternative education programs established under section (Lara Academy)–

TEC Section The district must evaluate effectiveness of accelerated instruction and support programs under Section for students at risk of dropping out of school. The district must evaluate effectiveness of accelerated instruction and support programs under Section for students at risk of dropping out of school.

State Board of Education Rule 19, TAC, Section identified the PEIMS Requirements Districts must use FASRG guidelines in accounting for funds and report through PEIMS accordingly Districts must use FASRG guidelines in accounting for funds and report through PEIMS accordingly Inclusion of supplemental costs in district and/or campus improvement plans – including supporting documentation Inclusion of supplemental costs in district and/or campus improvement plans – including supporting documentation

PEIMS Requirements Districts must maintain sufficient documentation supporting the appropriate identification of students in at-risk situations, under criteria established in Texas Education Code (TEC), § Compliance Districts must maintain sufficient documentation supporting the appropriate identification of students in at-risk situations, under criteria established in Texas Education Code (TEC), § Compliance

PEIMS Requirements TEA risk assessment to perform on site visits to districts TEA risk assessment to perform on site visits to districts TEA report and district response/corrective action plan procedures TEA report and district response/corrective action plan procedures TEA may impose financial penalties TEA may impose financial penalties TEA may visit on site to verify corrective action plan implementation TEA may visit on site to verify corrective action plan implementation

Module 9 Financial Accountability System Resource Guide  This includes the Compensatory Education Guidelines, Financial Accounting Treatments, and an Auditing and Reporting System  Role of the Independent Auditor in Testing for Compliance With Budgeting, Accounting, Operational and Reporting Standards Related to State Compensatory Education

9.3.6Required Special Report on Applying Agreed-upon Procedures for State Compensatory Education Independent Accountants’ Report on Applying Agreed Upon Procedures To be presented to the Board in DECEMBER 2002 Independent Accountants’ Report on Applying Agreed Upon Procedures To be presented to the Board in DECEMBER 2002 Areas to be checked by auditor Areas to be checked by auditor Budgetary Process Budgetary Process State Compensatory Education Allotment State Compensatory Education Allotment Allowable Expenditures Allowable Expenditures District/campus Improvement Plans District/campus Improvement Plans Participation by Eligible Students Participation by Eligible Students Reporting Reporting Required Exhibit Required Exhibit

LISD has implemented the following: Adhered to compliance items Adhered to compliance items Conducted an annual review of DIP and CIP Conducted an annual review of DIP and CIP Identified a task force to make sure that LISD continues to be in compliance Identified a task force to make sure that LISD continues to be in compliance Auditor will review our work in November- and Report in December Auditor will review our work in November- and Report in December

Task Force Dr. Romeo Romero, State Comp. Coordinator Dr. Romeo Romero, State Comp. Coordinator Ramiro Ramirez, At Risk Coordinator Ramiro Ramirez, At Risk Coordinator Dr. Cecilia Moreno, Admin Assistant -Wellness Dr. Cecilia Moreno, Admin Assistant -Wellness Sylvia Bruni, Admin Assistant –Problem Solving Sylvia Bruni, Admin Assistant –Problem Solving Veronica Martinez, Admin Assistant –Comm. Veronica Martinez, Admin Assistant –Comm. Rosa Maria Torres, Financial Management Director Rosa Maria Torres, Financial Management Director Alvaro Perez, Risk Management Coordinator Alvaro Perez, Risk Management Coordinator Roy Lanier, IT Director and PEIMS Coordinator Roy Lanier, IT Director and PEIMS Coordinator Dr. Neida Estringel, Human Resources Dr. Neida Estringel, Human Resources Jesus Amezcua, CFO Jesus Amezcua, CFO

We still need to……. Amend the contract with the auditor in November Amend the contract with the auditor in November Provide schedules and information to auditor during audit Provide schedules and information to auditor during audit Receive results of audit prior to December Receive results of audit prior to December