Fiscal Monitoring Self-Assessment Workbook
Monitoring Priority: Fiscal Monitoring
EXCESS COST/SUPPLEMENT NOT SUPPLANT
The LEA uses IDEA funds for the excess cost of special education and related services for students with disabilities.
The LEA maintains the same level of expenditure for students with disabilities from year to year (maintenance of effort) to ensure IDEA funds
supplement and do not supplant state and local funds.
Policy Citation
IDEA, 34 CRF §300.16;
§300.202 and §300.203.
Probe Questions
Does the LEA spend the
calculated per pupil amount
spent for all students,
displayed in the Excess Cost
screen within the Five Year
Online Strategic Plan, for the
education of students with
disabilities before it spends
IDEA funds?
Are IDEA funds expended in
such a manner to supplement
and not supplant state/ local
funds expended for students
with disabilities?
Did the LEA spend the same
amount of state/local funds for
the education of students with
disabilities as was spent in the
prior year?
DRAFT WVDE September 2010
Data Sources
LEA Five Year Online Strategic Plan
– Special Education Compliances
Component
LEA expenditure data from WVEIS
Agency Status
 Met
 Not Met
PROCUREMENT
The LEA follows Policy 8200 procurement procedures (including policies specific to equipment) that ensure the appropriate director/supervisor of
the special education program has internal control for developing and approving purchases
Policy Citation
EDGAR §80.36
Policy 8200
Probe Questions
Does the special education director approve
all purchase orders for expenditures from
IDEA funds?
Does the date of the purchase order indicate
approval prior to the date of the invoice?
Did the OSP give prior approval for any
equipment purchase of $5,000 or greater?
Data Sources
Purchase orders
Invoices
Record of goods received
(packing slip)
Record of expenditure
LEA application _Itemization of
Equipment or subsequent
written approval from OSP
Agency Status
 Met
 Not Met
The LEA has a policy/procedure for awarding contracts that ensures the appropriate director/supervisor of each federal program has internal control
for developing and awarding contracts.
Policy Citation
EDGAR §80.36(b)(3)
Policy 8200
Probe Questions
Does the special education director approve all
contracts/agreements for services paid from IDEA
funds?
Does the date of the contract/service agreement
indicate approval prior to the date of the invoice?
Did the contractor submit documentation
services when invoicing for payment?
DRAFT WVDE September 2010
of
Data Sources
Contracts/agreements
Documentation of hours
worked/Invoices
Record of expenditure
Agency Status
 Met
 Not Met
The LEA maintains an updated equipment list and adequate controls to account for the location, custody and security of equipment purchased with
IDEA funds.
Policy Citation
EDGAR §80.36 (b)
General Education
Provisions Act
(GEPA),Section 443
Probe Questions
Does the LEA maintain an updated equipment list,
including a description, serial number, acquisition
date, funding source, purchase price, location use
and condition?
Does the LEA maintain adequate controls to account
for the location, custody and security of equipment
purchased with IDEA funds?
Data Sources
Equipment inventory
Documentation /written procedures for
disposal of equipment
Documentation/written procedures for
lost or stolen equipment
Observation of tagged items
Evidence of procedures for tracking
equipment (e.g. sign out process)
Agency Status
 Met
 Not Met
Data Sources
Agency Status
 Met
 Not Met
Does the LEA follow Policy 8200 requirements for
disposal of equipment?
Has LEA conducted a physical inventory within the
past two years?
PERSONNEL
Policy Citation
OMB Circular A-87
Probe Questions
Are FTE employees consistent with the
approved budget/application?
Where employees are funded 100% with a
single federal award, does the LEA have on
file certifications signed and dated by the
employee and/or supervisor that the
employees worked solely on that program for
the period covered by semi-annual time and
effort document?
Where employees work on multiple activities
funded from different sources, is the
DRAFT WVDE September 2010
LEA application
Semi-annual time and effort forms
PAR (hourly) time and effort forms
distribution of their salaries/wages supported
by hourly time and effort documentation
signed by the employee and/or supervisor,
with review and pay adjustments occurring
quarterly as appropriate and annually?
PROPORTIONATE SHARE FOR STUDENTS PARENTALLY PLACED IN PRIVATE SCHOOLS
The LEA follows the IDEA and Policy 2419 requirement to spend a proportionate amount of IDEA school age and
preschool funds for students with disabilities parentally placed in private schools.
IDEA
Policy 2419
Probe Questions
Data Sources
Does the LEA conduct child find and maintain a
count of all eligible students with disabilities
attending private schools within the jurisdiction of
the LEA?
Child find documentation (letters,
newspaper notices, record of eligible
students, including those not currently
receiving services)
Did the LEA conduct the required consultation
process with representatives of all private schools
and parents of private school students to determine
the plan for equitable private school services?
Completed and signed consultation
form(s) for appropriate year (FY10
includes ARRA)
Does the LEA plan reflect services determined
through consultation as evidenced by the LEA plan
and individual student Service Plans?
DRAFT WVDE September 2010
Plan for providing services
LEA application
Service Plans for private
students
school
Agency Status
 Met
 Not Met
Does the IDEA budget include the correctly
calculated amount coded within the WVEIS system
to enable tracking of funds (program/function code
51510)?
Are funds remaining at the end of the fiscal year
carried over and expended the following year for
private school students as appropriate within the
grant award period?
COORDINATED EARLY INTERVENING SERVICES
The LEA follows Policy 2419 requirements for planning and implementing coordinated early intervening services.
IDEA, 34 CFR
§300.226
Policy 2419
Probe Questions
Data Sources
Was the LEA required to reserve 15 % of IDEA
funds for CEIS or is the LEA voluntarily
implementing a CEIS plan approved within the LEA
application?
Notification letter
LEA plan, budget and CEIS report
WVEIS student records
Tracking report from WVEIS
If so, are funds being expended in accordance with
the plan?
Is each student without disabilities receiving CEIS
being indicated as such within the WVEIS record
and are students being tracked for the subsequent
two years to determine whether they become
identified as students with disabilities?
Does
DRAFT WVDE September 2010
district
data
correspond
to
the
report
Agency Status


Met
Not Met
submitted to OSP
Education Plan?
DRAFT WVDE September 2010
within the online Special