1. MDE Monitoring for Compliance and Quality GSRP Program and Fiscal Monitoring of Intermediate School Districts (ISDs) Pat Sargent, Education Consultant Beth Glomski, Administrative & Fiscal Unit Office of Great Start

2. Monitoring August 2013  To generally be aware of the state of a system  To keep track of, systematically  To test or sample, especially on an ongoing basis

3. Why Monitor Now? August 2013

4. Monitoring is based on policies and guidelines found in: State Legislation Assurance and Certifications Implementation Manual MI Public School Accounting Manual Generally Accepted Accounting Principles (GAAP) August 2013 GSRP Monitoring

5. Who is involved? ECC and ECS Business Manager Superintendent Subrecipient Officials Others as Requested August 2013 GSRP Monitoring

6. Starting with the 2012-2013 grant year All ISDs put into monitoring cycle Annual use of risk analysis Pilot with GEMS-MARS spring 2014 August 2013 GSRP Monitoring

7. On-Site Reviews Program Focused Fiscal is August 2013 Types of Monitoring

8. Fiscal Monitoring What to Expect and How to Prepare August 2013

9. What is a Fiscal Review? Analysis of all financial records that relate to the GSRP funds Revenues Expenses MEGS+ application and reports August 2013 GSRP Monitoring Fiscal Review

10. Revenues Amount recorded equals allocation Amounts sent to subrecipients August 2013 GSRP Monitoring Scope of Fiscal Review

11. August 2013 Expenses Allowable Reasonable Necessary

12. Example of allowable, reasonable and necessary expenses August 2013 GSRP Monitoring Scope of a Fiscal Review

13. Expenses need to also be: Adequately documented Respectful of all laws, regulations and guidance for GSRP August 2013 GSRP Monitoring Scope of Fiscal Review

14. On-site Review Notification Documentation Criteria Findings Compliance Plan August 2013 GSRP Monitoring The Process

15. Contracted Services Contracts not on file or non existent Contracts do not have necessary elements August 2013 GSRP Monitoring Common Findings

16. Internal Control CARES Compliance Accomplishment Relevant Economical Safeguard August 2013 GSRP Monitoring Common Findings

17. Lack of documentation Purchased, received and paid support Unallowable costs GSRP rules and regulations August 2013 GSRP Monitoring Common Findings

18. GSRP Monitoring Best Practices August 2013 Document, Document, Document Invoices Contracts Receipts

19. Record expenses properly Report expenses properly August 2013 GSRP Monitoring Best Practices

20. Program Monitoring What to Expect and How to Prepare August 2013

21. Monitoring August 2013  To generally be aware of the state of a system  To keep track of, systematically  To test or sample, especially on an ongoing basis

22. Oh no! August 2013 GSRP Program Monitoring

23. August 2013 GSRP Program Monitoring

24. Program Monitoring August 2013

25. Monitoring Local GSRPs Linda Stachowiak Preschool Services Supervisor

26. August 2013 GSRP Monitoring

27. Contact Information August 2013 Beth Glomski glomskie@michigan.gov (517) 241-9133 Pat Sargent sargentp@michigan.gov (517) 241-4741