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

2. 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

3. 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

4. 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

5. 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

6. 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

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

8. 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

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

10. 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

11. 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

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

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

14. Program
PROGRAM
AEL FY17 Monitoring Overview

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

16. 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

17. 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

18. 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

19. Fiscal
FISCAL
AEL FY17 Monitoring Overview

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

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

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

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

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

25. 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?

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