May 8th Lead Agency Directors’ MeetingMay 8, 2012

1. FPM Audit Findings2. Allowable/Non-Allowable Expense3. FY 12-13 Contract Documents4. Attendance Monitoring Forms5. August Institute – Aug 7th & 8th

5. 21st Century APR reporting – May 4th deadline 6. Public Profit surveys7. 21st Century Grant Awards8. Summer Meals Info9. Play Rugby

FPM Audit Findings

• FM 02 - Allowable Costs - Does not meet requirements. Details on disallowed costs for resource code 4124 are stated below.

• Purchase Order 0000100524 Invoice Number One – Cost of food for weekly meetings, field trips, and club refreshments are not allowed.

• The Muni tickets for field trip in the amount of $225.00 is disallowed. Transportation is allowed to the and from the program only.

•The purchase of tee shits for use by teachers is neither reasonable nor necessary for the operation of the program.

•Cooking supplies for a bake sale is unallowable. OMB A-87 Attachment B (17) (a) Costs of fund raising are unallowable, regardless of the purpose for which the funds will be used. The following costs are disallowed:

YAC field trip ice creamLights on – desserts/table cover,

costume winner prize are disallowed

•The costs of entertainment, including amusement, and social activities are unallowable OMB A-87 Attachment B (14). The cost of holiday enrichment is disallowed.

•The costs of entertainment, including amusement, and social activities are unallowable OMB A-87 Attachment B (14). The following costs are disallowed:

Final Party SuppliesBBQ Supplies

Final Party FoodFinal Party Food

•Unsupported costs for this invoice are disallowed

CDE Response• OMB A-87, in Appendix A to Part 225 - General Principles for

Determining Allowable Costs, discusses general principles for determining Allowable Costs and in Subsection C discusses basic guidelines - factors affecting allowability of costs. It states, in part, "To be allowable under Federal awards, costs must meet the following general criteria:

• a. Be necessary and reasonable for proper and efficient performance and administration of Federal awards.

• e. Be consistent with policies, regulations, and procedures that apply uniformly to both Federal awards and other activities of the governmental unit.

• j. Be adequately documented."

The CDE interprets it to mean that as long as the

grantee and/or the contractors are able to document and demonstrate that a particular event is a part of the education plan, it should be allowed.

However, it is for the auditor to review the evidence provided and use his/her professional judgment to determine if the cost adequately documented, necessary and reasonable for the particular event.

The CDE recommends that the grantee and/or the subcontractor ensures to clearly document the particular event and how it relates to the education aspect of the program plan.

Hopefully, this takes out any ambiguity of the cost being considered an entertainment cost and the in the auditor's professional judgment, it can be determined to be a program allowable cost.

Non-Allowable Expenses

• Tips/optional gratuity for services • Tablets and Apps: “Apps” related application/monthly

fees for electronic/computer devices• Gift Cards• Yearbooks • Transportation costs to/from off site program

activities• Field trips for entertainment or social activities• T-shirts for program staff

More Non-Allowable Expenses• Food for weekly meetings, refreshments for field trips, club

meetings. A nutritious snack is required; however refreshments are not allowed.

• Any supplies for fundraising events – e.g. cooking supplies for bake sales, raffle tickets, costume winner prize, carnival supplies, etc.

• Supplies for holiday enrichment activities – e.g.: pumpkins for Halloween

• Any costs related to entertainment, amusement, social activities. Example: Final party supplies, BBQ supplies, Final Party Food, Lights On Dessert/table covers, YAC field trip ice cream, Hospitality meetings, staff retreats, movie tickets, Great America, etc.

And more non allowable expenses• Gifts for teachers, parents, students, etc . For example: flowers,

birthday gift, get well cards• Any personal expenses including but not limited to medicine,

staff parties, fundraisers, other expenses not-related to ExCEL are NOT allowed.

• EQUIPMENT: CBOs may not purchase EQUIPMENT valued at $500 or more per item, ELECTRONICS, or COMPUTERS. These items may only be purchased through SFUSD Purchasing Department and tagged/inventoried according to SFUSD protocol.

• Promotional items that promote or advertise the after school program such as gifts and souvenirs (e.g.: key chains, chico bags, hats, etc

Invoice Documentation

• Invoices should clearly document expenses being billed to the grant.• Invoices should not include receipts for expenses that are not being

charged to the grant.• Invoices should not include receipts that blend purchases for other grants

and/or personal purchases• Where applicable attach approval forms to invoice• Receipts should be itemized. Credit card receipts should be accompanied

with the itemized receipt• If a receipt is not itemized, summarize the items purchased• Receipts should indicate what line item the receipt is being charged to• Illegible receipts will not be accepted• No “lost receipt” payments• Reimbursement for deposits are not allowable unless there is

documentation that the deposit was applied to a payment

FY 12-13 Contracts – 3 copies of:• Contract Agreement

– W-9 Form – CBC/TB Written Clearance form– CBC/TB list of staff names and valid dates– Contractor’s Disclosure Form Regarding SFUSD Officials

• Attachment 1: School Site ExCEL Program Summary 2012-2013• Attachment 2: Weekly Program Plan• Attachment 3: Program Budget Detail• Insurance Policy: NOTE: insurance is required for

subcontractors. They should be listed on the contractors insurance or they must submit their own insurance to our office

Double Check:• All pages that require signatures have original signatures (blue ink preferred)• All signatures are accompanied with printed name• The budget is correct and all expenditures are supported by the activities in

the program summary• The Weekly Program Plan has the correct number of hours/days required by

the grant• The pagination is correct• All dollar amounts are typed in as such: $xx,xxx.xx• Be sure there are commas in all written dollar amounts and the decimal and

cents should be indicated. For example, “$109000” should be written as: “$109,000.00”

• The contract amount matches the K-resolution amount• Date of approval and K-resolution is included. NOTE: If the date of approval

and K-resolution is unknown, leave it blank with a line (i.e., ____________) and the Contract Office will write it in.

Program ElementsThe ASES program must be aligned with, and not be a repeat of, the content

of regular school day and other extended learning opportunities. A safe physical and emotional environment, as well as opportunities for relationship building, must be provided. – An educational and literacy element– The educational enrichment element

The purpose of the 21st CCLC Program, as described in federal statute, is to provide opportunities for communities to establish or expand activities that focus on:

• Improved academic achievement • Enrichment services that reinforce and complement the academic

program, and • Family literacy and related educational development services

Academic Assistance 21st Century New Funding

• Remedial education activities and academic enrichment learning programs• Reading/language arts activities• Mathematics and science education activities• Tutoring services • Career-technical education• Mentoring programs• Language skills and academic achievement for English learners• Telecommunications and technology education programs• Expanded hours for library services• Nutrition education• Entrepreneurial education programs• Academic help for students who have been truant, suspended, or expelled

Enrichment Activities21st Century New Funding

• Youth development• Arts and music education activities• Violence and drug prevention (including tobacco

use) programs• Career/technical education• Fine arts and music• Physical fitness• Recreational activities• Counseling and character education programs

California After School Physical Activity (CASPA) Guidelines

• Create an after school physical activity culture that fosters youth development

• Develop and implement after school physical activity policies• Plan and evaluate after school physical activity• Build and maintain a strong infrastructure for after school physical activity• Ensure that all directors and staff members support and promote after

school physical activity programs• Develop and maintain high-quality after school physical activity• Ensure that all students achieve the appropriate amounts of physical

activity after school.• Ensure that all students are included in after school physical activity• Connect after school physical activity with the regular school day• Build partnerships with the community to support after school

Work Plan - SECTION 5: RECREATION AND PHYSICAL ACTIVITY

Activity Description

Instant recess activities will be incorporated into program to ensure all students are active

All students and staff will participate in 10 minute PA breaks program time

SCORES (3 days per week) Students participate in soccer practice preparing for Saturday game.

Break Dance Club Students will practice choreography to prepare for end of semester show case

Proposed Activity Description

Homework Assistance Provide homework assistance on a daily basis in one or more of the following core academic subjects: reading/language arts, mathematics, history and social studies, or science

Tutoring Services Provide tutoring assistance to students who need specialized homework assistance in one or more of the following core academic subjects: reading/language arts, mathematics, history and social studies, or science

Reading/Language Art activities Provide specialized reading and language arts activities to improve reading and language skills .

Language skills and for English language learners (ELL)

Provide small group assistance to improve language skills for English Language Learners

Proposed Activity DescriptionMathematics and science education activities Provide specialized mathematic and science education workshops to improve

math and science skills

Technology education activities Provide computer /technology skill activities to improve technology skills for students

Student Learning Service Off site program activities to promote community service such as mentorship programs with students from elementary schools.

Work Plan - SECTION 3: ACADEMICS

Proposed Activity Description

Guitar Music workshop Music workshop to teach beginning guitar. Students will perform for parents and community at the end of semester music night.

Art workshop Art workshop in drawing and computer design. Students will develop a portfolio to display at After School Night showcase at end of semester

Drama workshop Drama workshop. Students will write and/or select drama performance to perform at After School Night performances. Include off-site educational opportunities to attend drama/theater productions including films.

Foods of the World Cooking class to promote health and nutrition

Work Plan - SECTION 4: Enrichment

Principal Surveys