May 8th Lead Agency Directors’ Meeting
May 8, 2012
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FPM Audit Findings
Allowable/Non-Allowable Expense
FY 12-13 Contract Documents
Attendance Monitoring Forms
August Institute – Aug 7th & 8th
21st Century APR reporting – May 4th deadline
Public Profit surveys
21st Century Grant Awards
Summer Meals Info
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 cream
Lights on – desserts/table cover,
costume winner prize are disallowed
•The costs of entertainment, including amusement, and social activities are unallowable OMB A87 Attachment B (14). The cost of holiday enrichment is disallowed.
•The costs of entertainment, including amusement, and social activities are unallowable OMB A87 Attachment B (14). The following costs are disallowed:
Final Party Supplies
BBQ Supplies
Final Party Food
Final 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.
• 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
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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 Elements
The 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
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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 Activities
21st 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
Work Plan - SECTION 3: ACADEMICS
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
Description
Mathematics 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 4: Enrichment
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
Principal Surveys