GUAM DEPARTMENT OF EDUCATION
THIRD PARTY FIDUCIARY AGENT
(TPFA)
ALVAREZ & MARSAL
June 7, 2012
Project Team
Jim Pearson
Thanks for Coming Today
Lia Beauvais
Jim Musselwhite
Tony Bobb
Robert Holm
Amber Castro
Why did you Come?
Roland Limjap
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Hopefully you didn’t come today because …
• Someone said you had to come.
• To listen to Jim Pearson speak.
• It is better than finishing the report due this
week.
• Free lunch!
I HOPE YOU ARE HERE TO
Finalize the process of planning a program for
submission to the U. S. Department of Education,
that when funded and implemented will enhance
the educational experience of the children of
Guam who participate in the program.
Important Things to Remember
• Because a program has been approved in previous
years does not mean it will be approved this year.
• Your program description, justification, specified
goals and objectives as well as the budget detail are
to fully explain your program and what will happen
as a result of its approval.
• Data is critical and helps to sell the program.
• Listen, take notes and implement the guidance you
will receive today and tomorrow.
• Results are now more critical!!!
REVIEW OF CRITICAL
TOPICS
“High-risk” status
USDE SPECIAL CONDITIONS
Excerpts from the USDE letter to the Superintendent attached to each grant award.
The FFY 2011 Special Conditions are in continued response to GDOE’s failure to successfully
address significant problems in fiscal accountability for Department grant funds. These
problems led to the FY 2003 designation of GDOE as a “high-risk” grantee.
The Department determined that GDOE must have the assistance of a third-party fiduciary
agent to oversee the financial management of Department funds, to assist GDOE in
implementing its CCAP, and to assist GDOE in implementing the new FMIS.
GDOE must meet all specific program reporting requirements on a timely basis,
including, but not limited to, submission of the Individual with Disabilities
Education Act (IDEA) Parts B and C Annual Performance Reports and revised
State Performance Plans and reports required for the Consolidated Grant
under section 76.132 (a) (5) of EDGAR. GDOE must also work cooperatively
with, and respond to request for information from, Department program
offices responsible for administering the various grant programs under which
GDOE receives funds. These requests for information are part of the
technical assistance that the program offices provide to GDOE and are
designed to assist GDOE in properly implementing programs, projects, and
activities under the grant awards that it receives from the Department.
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COMPREHENSIVE CORRECTIVE
ACTION PLAN (CCAP)
CCAP = GDOE’s plan for getting off of high-risk status
(the Roadmap)
CCAP mandated by U.S. Department of Education
TPFA assisted GDOE in the creation of the CCAP
Approach to CCAP was to review:
• Compliance agreement
• Past single audit reports and audit findings
• Previous CCAP
• Evergreen study
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COMPREHENSIVE CORRECTIVE
ACTION PLAN (CCAP)
Focus areas include:
•
•
•
•
•
•
FMIS
Internal Controls
Procurement
Fixed Asset Management
Employee Time Tracking
Intra-Agency Procedures
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CCAP QUARTERLY REPORT
Guam Department of Education
March 9, 2012
Comprehensive Corrective Action Plan Quarterly Progress Report
Contents
Reports and Report Format …………………………………………… 3
Procurement ……………………………………………………………... 4
Property Management ………………………………………………….. 8
Financial Management Information System ………………………... 16
Employee Time Tracking ………………………………………………. 21
Internal Controls and Procedures …………………………………… 23
Intra-governmental Arrangements …………………………………… 33
Recommended CCAP Additions, Deletions, Modifications ……… 34
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PROCUREMENT
• Competitive procurement process
•
Consistency in procurement
• RFP/IFB templates
• Procurement training
• Additional Personnel
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FIXED ASSET MANAGEMENT
Fixed Assets = tangible goods with unit cost of $500+
Fall 2012 - Physical Inventory & Asset Tagging at the
schools including Non-Public/Private Schools
Inventory process will include the use of electronic
scanning equipment and will be reconciled with
procurement and accounting records as specified by
EDGAR.
Ownership of assets - Assets purchased with federal
funds belong to GDOE even if physically located
elsewhere
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FIXED ASSET MANAGEMENT
Integration with schools and programs is important to
maintain accurate records (reporting thefts, maintaining
records of asset transfers vital).
Receipt of goods delivered directly to schools will have to
be received by the schools property coordinator and
tagged by A&M if purchased with US DOE grant funds.
If equipment shows up unexpectedly please call A&M and
let us know. We will make arrangement to visit and tag
the equipment.
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FINANCIAL MANAGEMENT INFORMATION
SYSTEMS & INTERNAL CONTROLS
• GDOE has begun the implementation of
improved FMIS – Tyler MUNIS.
• Procurement & General Ledger went live April 1.
• Payroll & Human Relations go live July 13.
• New system
= New Procedures.
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TIME TRACKING & REPORTING
• The number one failure by school districts
across the country.
• Be sure employees understand procedures
and why the records are being kept.
• New automated procedures for payroll as
implementation of FMIS.
• Time Distribution Reports are critical.
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AVAILABLE GRANTS
• 2009 Consolidated Grant
• 2010 Consolidated Grant
• ARRA RLIS expires 9/30/12
• Timely obligation of federal funds
• Spending as soon as possible, no waiting
until year-end
• All spending must be captured in MUNIS
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UPCOMING VISIT BY
US DOE RISK
MANAGEMENT IN
AUGUST 2012
VISIT OBJECTIVES
• Monitor compliance with various grants.
• May visit schools on a unannounced basis.
• Will review compliance regarding ARRA grants.
• Evaluate progress in implementation of CCAP.
• Meet with appropriate organizations/leaders regarding
issues relating to grants, TPFA and High Risk status.
• Identify level of success of Federal Grants.
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