Revised 11/30/2010
California Department of Education
State Fiscal Stabilization Funds (SFSF) Instrument (American Recovery and Reinvestment Act [ARRA]) for 2010-11 Categorical Program Monitoring (CPM) Desired Outcome To ensure that the American Recovery and Reinvestment Act (ARRA) – State Fiscal Stabilization Fund (SFSF) are being appropriately expended and utilized in accordance with applicable state and federal program regulations. Program Dimensions Each categorical program is reviewed using the following interrelated seven dimensions: I. Involvement. Parents, staff, students, and community members participate in developing, implementing, and evaluating core and categorical programs. II. Governance and Administration. Policies, plans, and administration of categorical programs meet statutory requirements. III. Funding. Allocation and use of funds meet statutory requirements for allowable expenditures. IV. Standards, Assessment, and Accountability. Categorical programs meet state standards, are based on the assessed needs of program participants, and achieve the intended outcomes of the categorical program. V. Staffing and Professional Development. Staff members are recruited, trained, assigned, and assisted to ensure the effectiveness of the program. VI. Opportunity and Equal Educational Access. Participants have equitable access to all programs provided by the local educational agency, as required by law. VII. Teaching and Learning. Participants receive core and categorical program services that meet their assessed needs.
Note: The LEA is responsible for operating its categorical programs in accordance with applicable statutes, regulations and program plans.
Categorical Program Monitoring
American Recovery and Reinvestment Act —1
Revised 11/30/2010
I
California Department of Education
Involvement Parents, staff, students, and community members participate in developing, implementing, and evaluating core and categorical programs.
There are no items for this dimension.
II
Governance and Administration Policies, plans, and administration of categorical programs meet statutory requirements.
There are no items for this dimension.
III
Funding Allocation and use of funds meet statutory requirements for allowable expenditures.
III-SFSF 1. Timekeeping Requirements The LEA properly charges salaries and wages to SFSF that are reasonable and necessary, as with other similarly situated employees, the LEA must maintain contemporaneous documentation to show that individuals for whom salary is paid, worked sufficient hours to justify the salary, the level of salaries were similar to other employees who performed similar work and were paid from other sources, and that the individuals were not paid more than once for the same work. Documentation should demonstrate that the costs were reasonable for the service provided, that the service was actually provided, and that no other funds were paid for the same service. (Title 20, USC, Section 1232f; Title 34 CFR, Part 80.22) Evidence Reviewed: Document
Interview
Chart of Accounts General Ledger – Resource Code 3200 Payroll Register Position Duty Statements/Job Descriptions Semi-annual Certifications (if applicable) Personnel Activity Reports (if applicable) Other(s): ________________
Staff Other(s): ________________
Findings: Comments:
Conclusion
Meets requirements
Categorical Program Monitoring
Does not meet requirements
Not reviewed
American Recovery and Reinvestment Act —2
Revised 11/30/2010
California Department of Education
III-SFSF 2. Allowable Costs The LEA charges costs to SFSF that are reasonable, necessary, and properly supported in accordance with applicable statutes, regulations, and program plans. (Pub. L. 111-5, Section 14003) Evidence Reviewed: Document
Interview
Chart of Accounts General Ledger – Resource Code 3200 Invoices, Purchase Orders, etc. Other(s): ________________
Staff Other(s): ________________
Findings: Comments:
Conclusion
Meets requirements
Does not meet requirements
Not reviewed
III-SFSF 3. Accounting of Funds The LEA maintains records that separately track and properly account for SFSF funds, including how the funds were used. (Title 20 USC, Section 1232f[a]) Evidence Reviewed: Document
Interview
Chart of Accounts General Ledger – Resource Code 3200 Invoices, Purchase Orders, etc. Other(s): ________________
Staff Other(s): ________________
Findings: Comments:
Conclusion
Meets requirements
Categorical Program Monitoring
Does not meet requirements
Not reviewed
American Recovery and Reinvestment Act —3
Revised 11/30/2010
California Department of Education
III-SFSF 4. Cash Management The LEA is appropriately calculating, reporting, and remitting interest earned on unspent SFSF advances. (Title 34, CRF, Part 80.21[i]) Evidence Reviewed: Document
Interview
Cash Balance Report General Ledger – Resource Code 3200 Bank Statements LEA Interest Calculation LEA Interest Calculation Methodology Interest Remittances (date and amount) Other(s): ________________
Staff Other(s): ________________
Findings: Comments:
Conclusion
Meets requirements
Does not meet requirements
Not reviewed
III-SFSF 5. Reporting The LEA complied with all of the reporting requirements that apply to SFSF, including the information required under Section 1512(c) of the ARRA. (Pub. L. 111-5, Section 1512[c]) Evidence Reviewed: Document
Interview
1512 ARRA Report General Ledger – Resource Code 3200 LEA Spending Plan Number of Jobs Created or Retained –
Staff Other(s): ________________
Calculation
Number of Jobs Created or Retained – Calculation Methodology
Other(s): ________________ Findings: Comments:
Conclusion
Meets requirements
Categorical Program Monitoring
Does not meet requirements
Not reviewed
American Recovery and Reinvestment Act —4
Revised 11/30/2010
IV
California Department of Education
Standards, Assessment, and Accountability Categorical programs meet state standards, are based on the assessed needs of program participants, and achieve the intended outcomes of the categorical program.
There are no items for this dimension.
V
Staffing and Professional Development Staff members are recruited, trained, assigned, and assisted to ensure the effectiveness of the program.
There are no items for this dimension.
VI
Opportunity and Equal Educational Access Participants have equitable access to all programs provided by the local educational agency, as required by law.
There are no items for this dimension.
VII
Teaching and Learning Participants receive core and categorical program services that meet their assessed needs.
There are no items for this dimension.
Categorical Program Monitoring
American Recovery and Reinvestment Act —5
