Review and Impact of Upcoming Audit Of State Compensatory Education Records

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

2. Introduction and Resources • Texas Education Code, Sections Planning 11.251-11.253, At Risk 29.081 and Funding 42.152 • State Board of Education rule 19, TAC, Section 109.25 • Module 9, Financial Accountability System Resource Guide • TASBO presentation at Region One by Charles G. Yaple –Null-Laison, P.C.

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

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

5. What is Affected? The District and Campus Improvement Plans (DIP-Strategic Plan/CIPs) – TEC Section 11.251 • This is a NEW area of compliance for auditors and or school business officials • DIPs and CIPs MUST be developed, reviewed, and revised annually

6. What is the Auditor going to Check for? Does we have the following? – TEC Section 11.252 • A. Comprehensive student needs assessment • B. Measurable district performance objectives • C. Strategies for improvement of student performance

7. Strategies for improvement of student performance • Instructional methods • Special program needs • Drop out reduction • Technology integration – instructional and administrative • Discipline management • Staff development • Career education • Accelerated education

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

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

10. Audit Will check ->CIP Required Elements – TEC Section 11.253 • Relate to DIP • Annual review and revisions • AEIS – assess each student • Set objectives based on AEIS – all students -CPOs • Identify how the campus goals will be met for each student

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

12. 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

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

14. What IS Compensatory, Intensive, and Accelerated Instruction - TEC Section 29.081 • Services that enable poor performing students to be performing at grade level at the conclusion of the next regular school term

15. Auditor will check if LISD provided under->TEC Section 29.081 • Accelerated instruction required for students not performing satisfactorily on secondary exit level assessment (TAAS/TAKS) or for students at risk of drop out.

16. Auditor will check if LISD under->TEC Section 29.081 • LISD measured the effectiveness of accelerated instruction program: • TO Reduce disparity in performance on assessment instruments • TO Reduce drop outs among students at risk

17. What Defines At RISK-> TEC Section 29.081 (Auditor will check student codings…..) • Students at risk of dropping out defined - students under 21 years of age • Who:

18. TEC Section 29.081 • Did not advance a grade level • For grades 7-12, did not maintain an average equivalent to 70 - two or more subjects • Did not perform satisfactorily on an assessment instrument under subchapter B, chapter 39

19. TEC Section 29.081 • For grades PK to 3, did not perform satisfactorily on a readiness test or assessment instrument administered during the current school year • Is pregnant or is a parent • Has been placed in AEP

20. TEC Section 29.081 • Has been expelled • Is currently in the criminal justice system • Was previously reported through PEIMS as a drop out

21. TEC Section 29.081 • Is a limited English proficiency student • Is in the custody or care of the department of protective and regulatory services • Is homeless • Resided or resides a residential placement facility in the district

22. Educationally Disadvantaged Student Allotment TEC Section 42.152 • For the allotment: • Free and reduced lunch is used to determine allotment funding. • 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. • By commissioner rule, if no campus in the district participated in the NSLP during the preceding school year.

23. TEC Section 42.152 • Funding is for supplemental programs only – for the purpose of: • Reducing disparity in performance on assessment instruments • Reducing drop outs among students at risk

24. TEC Section 42.152 • Supplemental Funds may only be used for: • Cost of providing a compensatory, intensive, or accelerated instruction program under section 29.081. • An alternative education program established under section 37.008. • To support a program eligible under title I at a campus at which at least 50 percent of the students are educationally disadvantaged.

25. TEC Section 42.152 • Supplemental costs only: • Costs for program and student evaluation. • Costs for instructional materials and equipment and other supplies. • Costs supplemental staff expenses. • Salary costs for teachers of at-risk students. • Costs for smaller class size. • Costs for individualized instruction.

26. TEC Section 42.152 No more than 18 percent of allotted SCE funds may be used to fund disciplinary alternative education programs established under section 37.008. (Lara Academy)–

27. TEC Section 42.152 • The district must evaluate effectiveness of accelerated instruction and support programs under Section 29.081 for students at risk of dropping out of school.

28. State Board of Education Rule 19, TAC, Section 109.25 identified the PEIMS Requirements • 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

29. 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), §29.081 Compliance

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

31. Module 9Financial 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

32. 9.3.6 Required Special Report on Applying Agreed-upon Procedures for State Compensatory Education • Independent Accountants’ Report on Applying Agreed Upon ProceduresTo be presented to the Board in DECEMBER 2002 • Areas to be checked by auditor • Budgetary Process • State Compensatory Education Allotment • Allowable Expenditures • District/campus Improvement Plans • Participation by Eligible Students • Reporting • Required Exhibit

33. LISD has implemented the following: • Adhered to compliance items • Conducted an annual review of DIP and CIP • 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

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

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