albuquerque public schools office of innovation and school...

Albuquerque Public Schools

Office of Innovation and School Choice

2019 Charter Renewal Application for:

WILLIAM W. & JOSEPHINE DORN CHARTER COMMUNITY SCHOOL

All documents must be submitted to: Joseph Escobedo, Senior Director, Office of Innovation and School

6th Floor East Tower of the APS Building (6400 uptown Blvd. NE) by 4:30 p.m., Tuesday, October 1, 2019

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Dear Charter School Renewal Applicants:

This document was created to assist you in the creation and submission of your school’s charter renewal

application with Albuquerque Public Schools (APS). The APS Office of Innovation and School Choice will form a

renewal team of seven members to review the renewal application and develop a consensus recommendation

for action to the Albuquerque Public Schools Board of Education. The APS Board of Education will make a final

determination on the renewal and may decide to renew, renew with conditions, or deny.

Renewing charter schools have the option to seek renewal from either their local chartering authority (district)

or the Public Education Commission (PEC) as the state chartering authority. All renewal applications must be

submitted on October 1st of the year prior to when the contract expires. In accordance with Subsection A of

6.80.4.13 NMAC, the chartering authority must then rule in a public meeting on the renewal of the application

no later than January 1 of the fiscal year in which the charter expires.

The renewal application is divided into three parts: Part A- Summary Data Report; Part B- School Self Report

(performance during the current charter term); Part C- Self Study (proposed charter for the next charter term).

New Mexico law, in subsection K of Section § 22-8B-12 NMSA 1978, includes the four reasons for non-renewal

of a school’s charter. It provides that a charter may be suspended, revoked, or not renewed by the chartering

authority if the chartering authority determines the charter school…:

• committed a material violation of any of the conditions, standards, or procedures set forth in the

charter;

• failed to meet or make substantial progress toward achievement of the department’s minimum

educational standards or student performance standards identified in the charter application;

• failed to meet generally accepted standards of fiscal management;

• violated any provision of law from which the charter school was not specifically exempted.

Please contact Dr. Joseph Escobedo, Senior Director, APS Office of Innovation and School Choice at (505) 880-

3790, or [email protected] with any questions regarding renewal.

Good luck and thank you for your quest to provide quality choice in the City of Albuquerque.

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mailto:[email protected]

Table of Contents

Instructions: APS Charter Renewal Application ................................................................................ 4

APS Charter Renewal Application Evaluation Standards .................................................................. 5

Part A—School’s Summary Data Report .......................................................................................... 6

Part B—Self-Report ....................................................................................................................... 13

I. Self-Report ......................................................................................................................................... 13

A. Academic Performance/Educational Plan ................................................................................................................ 13

B. Financial Performance .............................................................................................................................................. 32

C. Organizational Performance ..................................................................................................................................... 35

D. Facility ...................................................................................................................................................................... 38

Part C—Self-Study ......................................................................................................................... 41

A. Performance Self Study/Analysis-Key Questions ..................................................................................................... 41

B. Mission-Specific Indicators/Goals ............................................................................................................................. 45

Petition of Support from Employees PLEASE SEE APPENDIX 5 ............................................................... 50

Petition of Support from Households PLEASE SEE APPENDIX 5 ........................................................... 51

Lease Review Charter School Checklist ................................................................................................... 52

Amendment Requests – Material Changes to the Current Charter .......................................................... 53

Glossary of Terms ......................................................................................................................... 55

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Instructions: APS Charter Renewal Application

Form and Point of Contact

All submissions should be prepared utilizing the APS Charter Renewal Application. Brevity, specificity, and clarity are strongly encouraged. You are encouraged to ensure the document submitted is easy to follow and is user/reader friendly. Remember, a team of seven will review the application and their experience with the actual document and your school may be limited. Any questions regarding the application and the review process must be directed to Joseph Escobedo, Senior Director, Office of Innovation and School Choice (505) 880-3790 or [email protected] .

Deadlines and Manner of Submission

APS Charter Renewal Application must be submitted to the APS Charter and Magnet School Department Office at 6400 Uptown Blvd. NE, Suite 600E, Albuquerque, New Mexico 87110. The submission must include:

• 7 Bound Copies that may be used by the review team. o Ensure all pages are numbered in sequential order o Ensure you use “Blue” Font in the response area so the reviewer clearly

understands where the directions end and the response begins.

• An electronic version of the application of all documents in one PDF document shall accompany the hard copy submission. The PDF shall be submitted on a USB Flash drive which is clearly labeled.

The full submission must be delivered no later than 4:30 p.m. (Mountain Time) Tuesday, October 1, 2019.

Renewal Application Review Period

A seven-member review team will analyze your Renewal Application. The Director of Charter Schools/Coordinator of the Office of Innovation and School Choice will schedule a Renewal Site Visit as part of the renewal review process. This site visit is designed to verify the evidence and documentation supporting the renewal application.

Preliminary Renewal Analysis

The Director of Charter Schools will meet with each renewal applicant with the renewal team’s recommendation. If, as part, of the renewal recommendation a condition must be met, this will be done prior to a contract being finalized and brought forward for approval to the APS Board of Education.

Public Comment Each school will be asked to attend a public meeting to present for no more than five minutes about their charter school’s renewal application. There will be time allowed for members of the public to provide comments on the application. The public comment portion of the meeting will follow the APS Board of Education Public Comment Protocol. The recommendation to the APS Board of Education will include the comments from the public.

Recommendation

A recommendation will be made and the renewal presented to the APS Board of Education prior to January 1.

Final Authorization

The APS School Board will vote on authorization in a full School Board meeting prior to January 1.

Contract and Performance Framework

If approved, the chartering authority shall enter into a contract with the governing body of the applicant charter school within 30 days of approval of the renewal application. (The charter school and APS may agree to an extension of the 30-day deadline.)

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mailto:[email protected]

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The renewal review team will make a consensus recommendation to the APS Board of Education based on the completed renewal application, the charter school renewal site visit, status reports provided by APS departments, and, if applicable, the New Mexico Public Education Department. The following questions guide the renewal team’s recommendation regarding renewal and are based upon the four reasons that a chartering authority must determine a charter school has violated in order to refuse to renew a charter pursuant to Subsection K of Section 22-8B-12 NMSA 1978.

1. Has the school committed a material violation of any of the conditions, standards, or procedures setforth in the charter?The school’s charter defines the terms under which it proposes to operate and defines the measurablegoals the school agreed to meet. The renewal team will analyze the evidence presented in the reportfrom the school’s current chartering authority regarding their determination of whether the schoolhas committed a material violation of its charter.

2. Has the school failed to meet or make substantial progress toward achievement of the PED’sminimum educational standards or student performance standards identified in the charterapplication?The renewal team will examine student achievement data on required state tests and on othermeasures set forth in the preliminary renewal analysis.

3. Has the school failed to meet generally accepted standards of fiscal management?The renewal will rely on documentary evidence based on the reports from the APS FinanceDepartment, documents submitted by the school, and the school’s audits with regard to whether theschool has met generally accepted standards of fiscal management.

4. Has the school violated any provision of law from which the charter school was not specificallyexempted?The renewal team will rely on documentary evidence gathered by the Charter School Office or, ifapplicable, NMPED staff during the term of the school’s charter to determine if the school hascompiled a record of substantial compliance with applicable state and federal laws and regulations.

APS Charter Renewal Application Evaluation Standards

The Charter Renewal Application Process includes the following: Part A—School’s Summary Data Report Part B—Self-Report (current charter term) Part C—Self-Study (proposed charter for next charter term)

Please Note:

Read the entire Renewal Application before you begin to prepare your written documents. Please complete the application thoroughly ensuring the application is user/reader friendly.

Review your current charter, including any approved amendments, prior to completing the Renewal Application.

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Part A—School’s Summary Data Report

• Provide the school’s mission statement.

• Provide the school’s vision statement (if applicable).

• Describe how the student experience is unique to your mission (Give Specific Examples).

• Describe your target population and how your school program is designed to support that population.

• What are the current grades the school enrolls, current enrollment, the current enrollment cap andschool demographics, including percentage of students identified as English Learners, Students withDisabilities, Economically Disadvantaged and ethnicity?

• Provide separate attachments of all performance framework reports from your current contract term.(You may provide summary documents if available.)

• Provide and explain your mission specific goals. Provide the goal statement and, information if theschool met the goal statement. You are encouraged to provide visual illustrations of how you met thegoal, such as a graph.

William W. & Josephine Dorn – A Charter Community School

William W. & Josephine Dorn Charter Community School (WWJDC) is pleased to submit this application for renewal of its charter contract for a five-year period.

Mission Statement: To provide collaborative leadership within a community school that will engage learners; excite them about the wonders of education; teach them about the importance of our natural and built environment; and educate them on the importance of civic engagement thus opening doors for our children, families and neighborhoods.1

How the student experience is unique to the WWJDC mission: WWJDC students experience a balance between academics and positive social-emotional growth. They experience the wonders of learning to read and to understand mathematics through direct instruction, hands-on learning experiences, and application of their skills in a science-oriented community garden. The importance of our natural environment is learned through the garden curriculum and the importance of our built environment is learned through local and extended community walks, community activities and field trips. At school, students experience a strong sense of community and social-emotional growth through daily community-building activities and an environment based in the positive philosophy of “The Nurtured Heart Approach” 2.

1 WWJDC’s original mission statement is located under Section 8.01(a)(ii) of the Contract dated July 1, 2017. However, at the request of the APS Charter School Office, the original statement was revised in a meeting during the summer of 2017. The mission statement above is current. 2 Glasser, Howard and Melissa Lynn Block. Notching Up the Nurtured Heart Approach – The New Inner Wealth Initiative for Educators. Brigham Distributing, 2013.

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Professional development is provided on the basics of The Nurtured Heart philosophy and our approach to looking at positive behavior to improve negative behaviors is ongoing throughout the year. It is our outdoor Community Garden (“Martha’s Garden”) that is the center of the unique experience of students attending WWJDC! Master Gardeners and a professional farmer oversee the Community Garden experience. It is in the Garden where the academics meet real world application; it is in the Garden where the academic discipline of environmental science is taught through lessons based on the “New Mexico STEM Ready! Standards”; it is in the Garden where hands-on learning is at its best; it is in the Garden where curiosity, exploration and love of learning come alive for the children of our school!

The unique student experience includes the small school environment that WWJDC offers. It is a family that extends into the community. Every child and every parent are known by every staff member, and the school itself is a safe and supportive community supported in a philosophy of “The Nurtured Heart Approach”. As Ms. Bellamy, Director, explains to parents and visitors, “We all have good days and a few challenging days and our teachers and staff members know each child and when they come to school needing some extra emotional support, just as they also know the days when a child comes to school feeling ‘whole’ and ‘ready to learn’.” Each school day starts with “community building”. Our children arrive at 7:45 am for breakfast. It is during this time that as a whole staff we talk with our students about: upcoming events; what we have learned so far in the garden and in the classroom; we talk about what it is to be a friend; we teach our students that they represent themselves, they represent their family, they represent their school and they represent their community; we celebrate their accomplishments and birthdays; and just before dismissal to class, we recite our Dorn Charter Pledge and the Pledge of Allegiance in English and Spanish. Following is the Dorn Pledge created by students of WWJDC:

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Target Population and How the WWJDC School Program is Designed to Support the Target Population: WWJDC’s target population is children in Kindergarten through fifth grade from various socio-economic and racial/ethnic backgrounds from the historic South Broadway Community and other surrounding communities. We are drawing children who are interested in learning through our Community Garden and experiencing our small-school setting. Approximately 25% of our students come from the local South Broadway Community and 75% come from other communities in Albuquerque as the uniqueness of our school has spread by word-of-mouth and through planned outreach activities. The design of our school program supports all students with a student-centered education to ensure academic achievement and a positive self-concept and self-esteem. WWJDC uses the IStation Reading Assessment, the Developmental Reading Assessment (DRA) and the iReady Math Assessment to determine students’ skill levels and to address the root causes of any gaps in their academic learning. We have two interventionists at our small school which demonstrates the commitment that we have to children who need extra support in learning to read. Students experience the unique academic support needed to reach the level of success that is so crucial to young readers. The community approach offered by WWJDC engenders a strong sense of belonging, a strong sense of self,

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and a high level of motivation to learn. The Community Garden brings life to the academics as students apply their skills by working in the garden.

Current Grades, Current Enrollment, Current Enrollment Cap and School Demographics WWJDC serves students in grades K-5. Current enrollment is 53 students. 2018-19 enrollment averaged 58 students. The enrollment cap is 90 students. Current classroom space will accommodate 65 students. 2018-19 school demographics are displayed in the first chart below and percentages of subgroups (including English Learners, Students with Disabilities and Economically Disadvantaged) are displayed in the second chart that follows.

Male FemaleCaucasia

nHispanic

African-America

n

Asian/Pacific

NativeAmerica

n

All Schools in NM 51.2 48.76 23.64 61.77 2.38 1.39 10.61

WWJDC 58.6 41.38 18.97 53.45 22.41 0 5.17

0

20

40

60

80

Per

cen

t

Demographics - William W. and Josephine Dorn Charter Community School Compared to All Schools in New Mexico

All Schools in NM WWJDC

69%

28%

16%

0% 20% 40% 60% 80%

Economically Disadvantaged

Students w/ Disabilities

English Learners

William W. & Josephine Dorn Charter Community SchoolSubgroups

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There are benefits to being a small school, however we are in agreement with the Charter Schools Office that an increase in enrollment is necessary to ensure sustainability of the school and to increase the percentage of operational dollars going directly to support student success. Current percentage of direct instruction, student support, instructional support and school administration is at 57.01% based on the Financial Statement under the Financial Performance Section of this application. WWJDC intends to increase direct support of student success to a minimum of 65%. Our intention is to grow to a minimum of 65 students. WWJDC has scheduled a series of meetings during October of 2019 through December of 2019 to develop a strategic plan in response to enrollment, future facility plans, and other topics of concern. For additional information, refer to Part C – Self Study.

Performance Framework Reports from WWJDC’s Current Contract Term: WWJDC was renewed by the Albuquerque Public Schools Board of Education for a three-year term beginning in 2017-18; therefore, two Performance Framework Reports were completed. The 2017-18 and 2018-19 Performance Framework Summary Reports are attached. See Appendix 1 of this application. In 2017-18, WWJDC met 75% of the indicators (21 out of 28). In 2018-19, WWJDC met 82% of the indicators (23 out of 28).

Mission-Specific Goals (Indicators): WWJDC set three Mission-Specific Goals/Indicators: 1) Reading, 2) Math and 3) Science in the Garden (“Martha’s Garden”). The most recent results (2018-19) for each goal are provided in the narrative that follows:

1) Reading Goal: Full Academic Year (FAY) Students in grades K-5th at WWJDC will demonstrate academicgrowth in READING from Beginning of Year (BOY) to End of Year (EOY) on both Istation and DRA(Developmental Reading Assessment) scores. Istation will focus on 45% of our students reading at ProficientLevel 4 or Advanced Level 5. DRA will focus on 50% of our students achieving one year’s growth in Reading in1 academic year.

First half of Reading Goal - Istation Results 2018-19:

Following is an illustration of K-3 results by percentages of students at each grade and level of achievement. WWJDC expanded administration of the Istation assessment to include grades K-5 in the current year (2019-20). Therefore, only K-3 EOY results were available in 2018-19 for inclusion in this application.

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Looking at grade level achievement, the 3rd grade exceeded the reading goal’s target with 46% of students at Level 4 or 5.

Overall, a total of 35 K-3 students are represented in the chart above, 10 of whom achieved a Level 4 or 5 by the end of the year. Therefore 28.5% of K-3 students were proficient in reading at the end of the year. The target for the first half of the Reading Goal, Istation achievement, was not met.

However, the Istation chart above clearly demonstrates that:

• The majority of students entering WWJDC at the Kindergarten level are in need of IntensiveInterventions.

• Many incoming students are new to computer-based assessments. As the students move up throughthe grades, levels of proficiency increase. The longer students attend WWJDC, the more growth theyachieve.

Additional Istation data analysis is included in Part B.

Second half of Reading Goal - DRA Results – 2018-19:

The target for the second half of the Reading Goal using the DRA, is “. . . 50% of our students achieving one year’s growth in Reading in 1 academic year.” 52.5% of students in grades 1-5 achieved one year’s growth or more in Reading in 1 academic year. WWJDC exceeded the DRA target of the Reading Goal. Evidence to support this result is available on-site.

Additional DRA data analysis is included in Part B.

2) Math Goal: Full Academic Year (FAY) Students in grades K-5th at WWJDC will demonstrate academic growth in MATH from BOY to EOY on our iReady short-cycle assessment with at least 45% of our students achieving Proficient Tier 1 as measured by iReady.

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iReady BOY and EOY Math Tier Placement WWJDC implemented iReady Math for the first time in 2018-19. Following is a chart displaying BOY and EOY Tier Placement by percentages and grade levels:

2018-19 was the first year of administration of the iReady assessment. Most notable is the lack of any students at a proficient Tier I level at the Beginning of Year in any of the 6 grade levels shown above. By the end of the year, a number of students reached the Tier I level in 1st grade, 3rd grade and 4th grade. There was also a significant reduction in the percentage of students in the Tier 3 level by the end of the year with the exception of 5th grade. Based on the data shown above, WWJDC students made substantial progress in movement through the Tier levels from the beginning of the year to the end of the year. A total of 15% of students in grades K-5th did achieve Tier 1 proficiency by the end of the year. However, the Math goal target of 45% was not met. 3) Science in the Garden: Students at WWJDC will demonstrate academic growth in Science. Teachers will use NM Standards and Benchmarks for Science applied to the garden curriculum. They will measure progress using Student Science grades on report cards 3 times per year. Our goal will be for 50% or more of our students to receive a grade of C or better by the end of the year. 100% of students in grades K-5 received a grade of C or better in Science. The Science in the Garden Goal was met. Additional detail for WWJDC’s mission-specific goals may be found in the next section of the application, Part B.

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Part B—Self-Report

(A Report on the Current Charter Term)

I. Self-Report The Charter School Act requires each school seeking to renew its charter to submit a report on the progress of

the charter school in achieving the goals, objectives, student performance outcomes, state minimum

educational standards, and other terms of the current charter, including the accountability requirements set

forth in the Assessment and Accountability Act.

A. Academic Performance/Educational Plan

The Charter School Act provides as follows: A charter may be suspended, revoked, or not renewed by the chartering authority if the chartering authority determines the charter school… failed to meet or make substantial progress toward achievement of the department’s minimum educational standards or student performance standards identified in the charter contract at Paragraph 2 of Subsection K of 22-8B-12 NMSA 1978.

Please use no more than ten pages to offer insight, explanation, and/or evidence to fully discuss the following:

• Accomplishments

• Your school’s unique approach to education, including the description of educational opportunities students have experienced are unique to your school.

• Any progression, stagnancy, and/or regression, disaggregated by subgroup (English Learners, Students with Disabilities, Economically Disadvantaged and Ethnicity) as measured by a standards-based assessment and mission specific indicators, in the areas of:

o English o Math o Science o The school’s mission specific indicators. o Graduation Rate (If Applicable)

• Describe how you address the needs of students who receive Special Education services.

• Describe how you address the needs of students identified as English Learners.

• Describe the grade level curriculum that has been used and how they are tied to New Mexico Standards.

• List academic assessments which are given outside of the standards-based assessments (ex: An Assessment Calendar).

Describe what steps you take to use the data from the assessments to modify program implementation and instructional practices. This section may be used to discuss, explain, and analyze the information provided regarding your School’s Grading Report Card over the past three years including each specific indicator (ex. School Grading Report).

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Accomplishments:

• Since opening, WWJDC steadily increased its overall school grade from an “F” and 30.99 points in 2013 to a “C” grade and 57.17 points (two points from a “B”) in 2018.

• WWJDC developed and continues to develop a Community Garden (“Martha’s Garden”) into an outdoor science classroom that incorporates science standards and benchmarks of the “New Mexico STEM Ready! Standards”, engages learners, excites them about the wonders of education, and teaches them about the importance of our natural environment. Parents volunteer in the garden and “take ownership” through their experiences. Learning about the natural environment extends to the family as students share about what they are learning in the garden.

• WWJDC has leveraged its downtown location to extend learning through neighborhood walks and field trips to nearby educational and community centers including, but not limited to Explora, the Bosque del Apache National Wildlife Refuge, Tingley Beach, Popejoy Hall, The Hispanic Cultural Center, and the South Broadway Cultural Center Library.

• Demonstrated steady progress in Reading proficiency on the DRA assessment, noting that the longer students are with WWJDC, the more progress they make.

• WWJDC has created an environment that is conducive to families seeking a school that is nurturing for their children.

• Through our community approach, we are able to meet many family needs with support for social emotional issues, resources for housing, food, school supplies, holiday food boxes, winter clothing, KOAT Koats for Kids, eye-care including glasses, and supporting community health fairs.

WWJDC’s unique approach to education, including the description of educational opportunities students have experienced that are unique to our school: Our approach to education centers around the Community Garden and the application of reading/language arts, math and science in a “real world” setting. Some examples of the unique learning opportunities include:

• Our students map our garden at the beginning of every season so that they know what is planted in each geometrical shape;

• Our students prepare the soil, plant seeds, and support growth through weeding and proper watering;

• Our students chart plant growth;

• Our students create hoop houses (greenhouses);

• Our students identify and learn about good bugs and bad bugs;

• They complete soil testing and learn how to improve the soil;

• Our students harvest, and eat from our garden:

• They learn about the birds in the area;

• They learn to identify trees;

• They learn about native plants vs. non-native plants;

• They complete composting;

• Our students learn how to handle tools and how to use tools for different purposes; they learn about using gloves for protection and they keep up with all tools.

Every experience is a learning experience in the garden where students read, write, talk, create, work in

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teams and share with each other and their families in this natural environment. The motivating experiences help to develop higher levels of thinking skills (remembering; understanding; applying, evaluating, creating). Students learn scientific methodologies and so much more! In the coming year, we plan to add a component of environmental justice to the garden curriculum.

Progression, Stagnancy, and/or Regression, disaggregated by subgroup (English Learners, Students with Disabilities, Economically Disadvantaged and Ethnicity)

The source of disaggregated data by subgroup comes from the School Grading Report Cards of 2017 and 2018. WWJDC transferred authorizers from the Public Education Commission (PEC) to the Albuquerque Public Schools Board of Education effective school year 2017-18. A three-year renewal term was authorized which expires at the end of school year 2019-20.

Because of the current delay in receiving state assessment data for 2019, the sole School Grading Report Card available for this 3-year term is that of 2018. To review Progression, Stagnancy, and/or Regression, disaggregated by subgroup, this analysis includes results from 2017, the last year of the previous charter term under the PEC.

A comparison of disaggregated data by subgroups from 2017 and 2018 follows:

2017

2018

A comparison of Reading and Math proficiency between the two years appears to indicate overall regression for all students in Reading from 36% in 2017 to 18% in 2018 and all students in Math from ≤20 in 2017 to ≤10% in 2018. There are no comparison percentages for Females, White, African American, Asian, American Indian, Students with Disabilities or English language Learners between the two years. For the remaining subgroups, a similar pattern emerges in that the percent of students proficient in 2018

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is approximately half of those proficient in 2017. The one the exception is male students in Math where proficiency is ≤20% in both years.

As stated above, 2018 was a transition year for the school in the change of authorizers. It is unclear why sub-group performance seems to have regressed so dramatically between the last year with the Public Education Department and the first year with Albuquerque Public Schools. One factor for the low numbers and lack of information may be that “Information is not shown for groups with fewer than 10 students."

2019 English Proficiency - Levels 4 & 5 are Proficient3 In order to meet confidentiality requirements: 1) Information is not shown for groups with fewer than 10 students.2) Percentages may be reported in ranges.3) ^Data from these cells were combined with a neighboring cell.4) Because of rounding, percentages may not add up to 100%

Following is a breakout of proficiency by grade levels and all students in English/Language Arts:

2019 Transition Assessment in English Language Arts

Grade Level 1 Level 2 Level 3 Level 4 Level 5

3rd ^ ^ ≥ 80 % ≤ 20 % ^

4th ^ ^ 50-59 % 40-49 % ^

5th * * * * *

ALL 20-29 % 20-29 % 20-29 % 20-29 % ≤ 10 %

2019 Math Proficiency – Levels 4 & 5 are Proficient In order to meet confidentiality requirements: 1) Information is not shown for groups with fewer than 10 students.2) Percentages may be reported in ranges.3) ^Data from these cells were combined with a neighboring cell.4) Because of rounding, percentages may not add up to 100%

Following is a breakout of proficiency by grade levels and all students in Math:

2019 Transition Assessment in Math

Level 1 Level 2 Level 3 Level 4 Level 5

3rd Grade ^ ^ ≥ 80 % ≤ 20 % ^

4th Grade ^ ^ ≥ 80 % ≤ 20 % ^

5th Grade * * * * *

ALL 50-59 % 20-29 % 11-19 % ≤ 10 % ≤ 10 %

2019 Science Proficiency

Following are WWJDC 4th grade proficiencies reported for the Science Standards-Based Assessment in 2017 and 2019. Information is not shown for grades with fewer than 10 students. No science proficiency scores are available for WWJDC in the Standards-Based Assessment Report for 2018.

3 English, Math, and Science data available at: https://webnew.ped.state.nm.us/bureaus/accountability/achievement-data/

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https://webnew.ped.state.nm.us/bureaus/accountability/achievement-data/

Levels 3 and 4 are Proficient.

4th Grade Standards-Based Assessment Science

Year Level 1 Level 2 Level 3 Level 4

2019 0.00% 70-79% 21-29% 0.00%

2018 No Scores Reported

No Scores Reported

No Scores Reported

No Scores Reported

2017 0.00% ≥80% 21-29% 0.00%

Mission-Specific Indicators

WWJDC’s mission-specific indicators were discussed briefly in Part A-Academic Performance /Educational Plan Section and will be discussed more fully later in this Section under “Mission Specific Goals from your Current Charter”. Following is a brief summary.

The Mission-Specific Indicator for Reading set targets based on two assessments: Istation and DRA. The target performance for the Istation assessments was 45% of students reading at Proficient Level 4 or Advanced Level 5. WWJDC did not meet this portion of the reading goal. However, the target performance for the DRA assessment was 50% of students achieving one year’s growth in reading in one academic year. WWJDC did meet this portion of the reading goal with 52.5%.

The Mission-Specific Indicator for Math set a target of 45% of students achieving Proficient Tier 1 as measured by iReady Math assessment. 15% of students achieved Proficient Tier 1. Therefore, WWJDC did not meet the target of the Math goal.

The Mission-Specific Indicator for Science in the Garden set a target of 50% or more of students to receive a grade of C or better in Science by the end of the year. WWJDC did meet this goal with 100% of students receiving a grade of C or better in Science at the end of the year.

How Needs of Students Who Received Special Education Services are Addressed

At WWJDC we are implementing a specific plan for tracking IEPs and revaluations that ensure consistent compliance with state and federal guidance in supporting students with special needs. The guidelines for our plan include: 1) implementation every year; 2) updating and reviewing (as needed) to best meet the many needs of our students.

We strive to be consistent in our compliance and include the Special Education Process flowchart, which begins before the IEP process, to ensure that we are meeting our Tier I, Tier II and Tier Ill student's unique needs.

At the beginning of each school year: 1. Create updated list of the following:

a. Annual IEPs, including date dueb. Re-Evaluations due before December, including date due

Thereafter on a monthly basis: 2. Review IEP List monthly

a. Schedule IEPs that are due monthly and complete the following:

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• Prior Written Notice of Meeting with two-week notice • Contact parents with one week prior to IEP meeting • Inform following participants of IEP meeting

o General Ed teacher o Special Ed teacher o SLP, OT, SW o Administrator o The student when appropriate o Other

b. Facilitate meeting – make sure to provide for significant learning and for meaningful educational benefit for the student to improve their educational performance outcomes c. Create and review appropriate goals for the child d. Insure all IEP participants understand their responsibilities in the IEP’s implementation before they sign the IEP form e. Review Prior Written Notice of Proposed Actions f. Review parent rights g. Acquire parent’s signature on the parent consent for school to proceed with actions indicated on the Prior Written Notice of Proposed Actions. h. Make copies of IEP for Parent and Special Education Teacher i. Share copy of accommodations page with General Ed teacher j. Report information into STARS

Also on a monthly basis: 1. Review Re-Evaluations List Monthly Schedule Re-Evaluations that are due and complete the following:

a. Determine Re-Evaluations due in next 2 months b. Determine if evaluation is needed for the re-evaluation based on the child’s needs c. Acquire signed Permission to Evaluate from parent d. Have 45 days to complete evaluation from date parent signs the form e. Acquire Diagnostician to complete evaluation f. Schedule student evaluation date(s) g. Schedule IEP/Re-Evaluation meeting to review results of evaluation h. Prior Written Notice of Meeting

o One-week notice i. Contact parents

o One week prior to iEP date j. Inform following participants of IEP/Re-evaluation meeting

o General Ed teacher o Special Ed teacher o SLP, OT, SW o Diagnostician o Administrator o Other

k. Facilitate meeting – making sure to provide for significant learning and for meaningful educational benefit for the student to improve their educational performance outcomes l. Create and review appropriate goals for the child m. Insure all IEP participants understand their responsibilities in the IEPs implementation before they sign the IEP form n. Review Prior Written Notice of Proposed Actions

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o. Review parent rights p. Acquire Parent’s signature on the parent consent for school to proceed with actions indicated on the Prior Written Notice of Proposed Actions q. Make copies of IEP for Parent and Special Ed teacher r. Share copy of accommodations page with General Ed teacher s. Report information into STARS

2. Monitor the IEP a. To ensure that it is appropriate revising it as needed for continuous progress to provide comprehensive information and guidance.

3. Progress Towards Goals a. Send out to parents 3 times per year

Other Possible IEPs. 1. Initial IEPs

a. Require prior SAT Team process and Referral b. Require parent consent to Evaluate c. Require Evaluation by Diagnostician d. Require IEP Meeting with Parents (following the process described above for IEPs) e. Require consent for placement

2. Transfer IEPs a. Review IEP from another District/State b. Schedule IEP to review, revise, modify as needed, focusing on child’s academic and social needs.

(Following the process described above for IEPs) 3. IEP to add Services

a. Schedule IEP when adding new services (Following the process described above for IEPs)

How Needs of Students Identified as English Learners are Addressed Plan to identify students as English Learners Language Usage Survey (LUS): The first step in identification of students as English Learners (Els) relies on the student’s parents/guardians’ responses to the questions on the LUS. When a parent answers one or more “yes” on questions 1-6 and/or a language other than English indicated in question 7 of the Language Usage Survey, WWJDC screens the student using the W-APT or the WiDA Screener. Note: The LUS is administered to parents/guardians at a student’s initial school enrollment and should only be administered once in a student’s school career. It includes a number of differently worded questions that essentially ask parents/guardians for the same information: to indicate whether a language other-than-English is used by the student and by the student’s parents/guardians, in the home. Plan to assess students identified as English Learners Students who are identified as potential ELs through the Language Usage Survey (LUS) must be assessed with a valid and reliable assessment, the W-APT in kindergarten and the WIDA Screener Online in grades 1-12. The LUS, the W-APT, and the ACCESS for ELLs results must be kept in the cumulative file and transfer as

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part of student records to the school the student attends.

Plan to notify and communicate with parents/guardians regarding English Learner status and services If the results of the W-APT or the WIDA Screener Online determine that the student is an EL, parents or guardians will be notified of services available within those first 30 calendar days. WWJDC uses the State templates for Parent Notification Letters in English and Spanish. Description of English Learner program and services, including any curriculum used WWJDC implements the New Mexico English Language Development Standards and provides services until an EL student is:

1. proficient in English and 2. can participate meaningfully in the standard instructional programs without EL supports within a

reasonable amount of time.

WWJDC English learners are provided support in English language development by teachers who are TESOL-endorsed. WWJDC monitors the progress of all ELs in achieving English language proficiency (ELP) and in acquiring content knowledge.

WWJDC uses McGraw-Hill Treasures for language acquisition.

Plan to monitor students exited from English Learner status WWJDC will monitor students exiting from EL status for a minimum of two years for progress in achieving English language proficiency (ELP) and in acquiring content knowledge. If an exited EL is not progressing academically as expected and monitoring suggests a persistent language need, WWJDC will re-test the student’s ELP. Description of recruitment or maintenance plan to hire and retain qualified staff for the ESL/ELD program

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Currently, 5 of 9 WWJDC teachers are TESOL endorsed. TESOL and Bilingual endorsements are strongly considered when hiring.

Description of ELD program professional development WWJDC Professional Development is focused on 1) ELD strategies, 2) Guided Language Acquisition Design (GLAD), and 3) the New Mexico English Language Development Standards.

Describe the process the school uses to provide English Learners access to extracurricular (academic, and non-academic) activities All WWJDC students have the same access to all extracurricular (academic and non-academic) activities as described in the Renewal Application.

Plan to evaluate effectiveness of English Learner program WWJDC teachers and administration will review ACCESS data results and incorporate the data into weekly Collaboration meetings.

Grade level Curriculum that has been used and how they are tied to New Mexico Standards:

WWJDC uses the following grade-level curriculum:

Grade Levels

Curriculum Publisher Description

K -3 Treasures Reading McGraw-Hill Treasures is a research based, comprehensive Reading Language Arts program for grades K-6. High quality literature is coupled with explicit instruction. Treasurers is aligned with Common Core/State Standards.

4 -5 Wonders Reading McGraw-Hill Wonders is a comprehensive PreK–6 literacy solution. Research-based print and digital resources provide support for building strong literacy foundations, accessing complex texts, writing to sources, and building social emotional learning skills. Wonders is aligned with Common Core/State Standards.

K - 5 My Math McGraw-Hill The McGraw-Hill My Math Learning Solution provides an easy and flexible way to diagnose and fill gaps in understanding so that all students can meet grade-level expectations – and accelerate beyond. The McGraw-Hill My Math is aligned to Common Core and State Standards.

Academic Assessments Given Outside of the Standards-Based Assessments

The following short-cycle academic assessments are given three times per year: Beginning of Year (BOY), Middle of Year (MOY) and End of Year (EOY):

• DRA (Developmental Reading Assessment)

• Istation Reading

• Iready Math

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Each of these assessments has a progress monitoring component; Progress monitoring takes place two times monthly for students that have not yet reached proficiency and one time monthly for students that have reached proficiency. Description of Steps Taken to Use the Data to Modify Program Implementation and Instructional Practices Steps taken follow:

1. Staff administers DRA, Istation and iReady three times per year, BOY/MOY/EOY. 2. Teachers create working groups in Reading and Math for grades K-3, and working groups in

Reading, Math, and Writing for grades 3-5. 3. Groups are discussed during collaboration. 4. Collaboration with Reading Interventionist to set up the groups. 5. Groupings are monitored for possible changes. 6. Progress monitoring is conducted for Tier 1 and Tier 2 students bi-weekly and for Tier 3 monthly. 7. Continue to discuss students who are not progressing/need extra support/moving ahead. 8. Data is used during our collaborative time (three times per week) for planning, implementation

and evaluation. School Grading Report Cards including Each Specific Indicator School year 2017-18 was the beginning of a three-year term authorized by the Albuquerque Public Schools Board of Education. The three-year term carries with it a maximum of two years of data prior to submitting another Renewal Application. The two years are 2017-18 and 2018-19. Complicating the situation for 2018-19, is the transition of moving from the State Report Card system to New Mexico’s Measures of Student Success and Achievement (NM-MSSA). Final results are expected in November of this current year, which limits final data available prior to submission of the current Renewal Application. WWJDC received one School Grading Report Card for school year 2017-18. The 2018 Final Grade was an “F” with an overall score of 27.82 points. This was an unexpected decrease from a 2017 Final Grade of “C” with 57.17 points to the 2018 Final Grade of “F” with 27.82 points. WWJDC’s historical performance on State Report Card grades and points follow:

Year Final Grade

Points Grade Levels

2013 No Rating K-2

2014 F 30.99 K-3

2015 F 33.97 K-4

2016 D 48.06 K-5

2017 C 57.17 (2 pts from B)

K-5

2018 F 27.82 K-5

As noted above, WWJDC was on an upward trend meeting the New Mexico Standards of Excellence in 2017. The cause of the 2018 sudden decrease in grade and total points is unclear. To provide contrast for the 2018 School Grading Report Card, the sole report within the current charter contract term, the following analysis will also include data from the 2017 School Grading Report Card from the previous charter contract

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term.

2017 2018 + / - Possible Points Grade Points Grade Points

Final Grade/Total Points C 57.17 F 27.82 -29.35 100

As noted above, in 2018 WWJDC received a 29.35 decrease in total points from the previous year. An analysis of the following Indicators that make up the Final Grade/Total Points leads us to consider the possibility that some data may not have been included or treated differently in the 2018 School Grading Report Card due to the change of Authorizers and change of school code. This is first noted in the Current Standing Indicator Scores below.

Indicator 2017 2018 + / - Possible Points Grade Points Grade Points

Current Standing D 15.50 F 5.00 -10.5 40

WWJDC lost 10.5 points and one grade level in 2018 when compared to 2017 in the Current Standing Indicator. Following is an illustration of Proficiencies Over Time showing the percentage of students performing on grade level with proficient or advanced scores over a three-year period, 2015-2017. In 2017, 20% of students in grades 3-5 were proficient in Math and 36% were proficient in Reading.

2017 Proficiencies Over Time

As we review the 2018 Proficiencies Over Time below, only the 2018 performance is illustrated. It appears that WWJDC may have been considered a “new school” under a different authorizer and the prior two years of performance were “dropped” or some history was lost. This was not the case with other School Report Cards; all three years were displayed. It remains unclear as to the source of this anomaly.4 WWJDC submitted an Appeal to PED requesting clarification regarding proficiencies reported; however, the Appeal was denied.

4 All School Grade Reports available at the following web address: http://aae.ped.state.nm.us/

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http://aae.ped.state.nm.us/

2018 Proficiencies Over Time

In 2018, 4% of students in grade 3-5 were proficient in Math and 16% were proficient in Reading. This was a significant decrease in the percentage of students who were identified as proficient in math and reading when compared to the 2017 results. The results do not align with the fact that there were no significant changes to the WWJDC programs, students or staff.

Indicator 2017 2018 + / - Possible

Points Grade Points Grade Points

School Improvement C 5.50 F .91 -4.59 10

WWJDC lost 4.59 points and two grade levels in 2018 when compared to 2017 in the School Improvement Indicator. School growth compares overall student performance from year to year and considers the progress of all students whether of not they are proficient.



Improvement of Higher-Performing Students

B 10.54 D 5.56 -4.98 20

Student academic growth is considered within two groups, the lowest-performing 25% of students and the higher performing students (75%). Growth can be negative or positive. In 2017, overall, higher-performing student growth in reading was below expectations with a negative growth index of -0.02; the Female and Economically Disadvantaged subgroups were at -.07 and -0.03 respectively. However, male students and Hispanic students performed higher than expected with positive growth indices of 0.10 and 0.16 respectively in reading. In math, the only 2017 growth data available is the overall positive index of 0.16, indicating that higher-performing students performed higher than expected in math. No data is available for subgroups in math.

In 2018, all higher-performing students performed below expectations with negative growth indices overall and for subgroups as follows: Overall -0.23; Female -0.24; Male -0.39; African American -0.51; Hispanic -0.33. No data is available for White, Asian, Am Indian, Students with Disabilities, and English Language Learners. For confidentiality, information is not shown for groups with fewer than 10 students.


Improvement of Lowest-Performing Students

F 10.62 F 4.14 -6.03 20

A similar pattern is demonstrated of positive growth (higher than expected) in reading and math by lowest-

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performing students in 2017 and performance below expectations in reading and math by lowest-performing students in 2018.



Opportunity to Learn A 10.01 A 9.71 -.30 10

WWJDC has earned an “A” grade in the Opportunity to Learn Indicator every year that a School Grading Report Card was available. The “A” grade for this indicator demonstrates that students and families believe WWJDC is a good place to attend and learn.


Bonus Points N/A 5.00 N/A 2.50 -2.50 5

The Director, Governing Council and Staff carefully reviewed the individual indicators of the 2018 Report Card and have initiated or continued with the following steps in school year 2018-19 and 2019-20 to improve results of the 2018 Final Grade and indicators:

1. Focused on improving student’s familiarity with computer-based assessments including test taking skills, test vocabulary, and sufficient experience with practice tests to build confidence and success. In addition, parent “testing” meetings were held to familiarize families with what their children will encounter.

2. Two Reading Interventionists work with students: one in grades K-3 and one in grades 4-5. Theintervention times offer opportunities for smaller group, skill-specific differentiated instruction inliteracy and math.

3. A Speech and Language Pathologist works with children who have communication challenges;guides teachers in including students’ communication goals with their academic and social goals.

4. An Occupational Therapist supports students in math, reading, writing and behavior management.

5. In 2018-19, an Instructional Coach was hired to train teachers in Special Education, Math strategiesand EL methodologies.

6. An art teacher was hired based on research that demonstrates involvement in the arts isassociated with gains in math, reading, cognitive ability, critical thinking and verbal skills.

7. The Istation reading assessment and its progress-monitoring component was extended from K-2 toK-5.

8. The iReady math assessment and its progress-monitoring component was implemented K-5 for thefirst time in 2018-19.

9. Response to Intervention (RTI) strategies continue to be implemented along with project-basedlearning activities.

10. After-school tutoring was implemented and will be extended through PED Extended School Yearfunding.

11. Mentors from the community work with individual students in school, targeting specific needs.

12. Being a small school we are able to identify the diverse needs of our students and develop, plan,implement and build upon those areas during our collaboration time three times per week.

13. Special Education students are served in both individual and small group inclusion settings(Speech OT, SW, Special Education).

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Mission Specific Goals from your Current Charter Please provide your goals and/or indicators regarding mission specific goals as they are written into your current charter, as appropriate. In the boxes below, include the results of short-cycle assessment(s), or other standards-based instrument(s) used to measure student progress, a graph or other visual illustration of the data, and the school’s statements and analysis of student progress towards the standards. Please copy the box below based on the number of academic/performance goals/indicators you have in your current charter. As a reminder, please use “Blue” Font for your responses in the table below.

Student Academic Performance Standard/Goal #1: Reading: Full Academic Year (FAY) Students in grades K-5th at WWJDC will demonstrate academic growth in READING from Beginning of Year (BOY) to End of year (EOY) on both Istation and DRA (Developmental Reading Assessment) scores. Istation will focus on 45% of our students reading at Proficient Tier 4 or Advance Tier 5. DRA will focus on 50% of our students achieving one year’s growth in Reading in 1 academic year.

Standardized Short-cycle Assessment or other Standards-based Instrument(s) Used (Identify level of scores that indicate proficiency): Istation Reading and the DRA (Developmental Reading Assessment) are used to assess Reading skills for Goal 1. Istation Reading identifies Levels 4 and 5 as proficient (out of a total of 5 levels). DRA uses grade level attainment (grade equivalents [G.E.]) to identify proficiency.

Data Visual Illustration for Istation Assessment:

WWJDC expanded administration of the Istation assessment to include grades K-5 in the current year (2019-20). Therefore, only K-3 EOY results were available in 2018-19 for inclusion in this application.

Following is an illustration of K-3 results by percentages of students at each grade and level of achievement.

Data Visual Illustration for DRA Assessment:

Average DRA Scores Comparing BOY to EOY results

Grade Level BOY EOY

Grade 1 0.33 1.29

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Grade 2 1.30 2.00

Grade 3 2.88 3.87

Grade 4/5 4.22 5.15

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Provide a statement of progress and additional information regarding the above data:

Statement of Progress for K-3 Istation Assessment:

A review of grade level achievement indicates that the 3rd grade exceeded the reading goal’s target with 46% of students at Level 4 or 5.

Overall, a total of 35 K-3 students are represented in the chart, 10 of whom achieved a Level 4 or 5 by the end of the year. Therefore 28.5% of K-3 students were proficient in reading at the end of the year. The proficiency target for the Istation portion of the goal was not met.

However, the Istation chart clearly demonstrates that:

• The majority of students entering WWJDC at the Kindergarten level are in need of IntensiveInterventions.

• Many incoming students are new to computer-based assessments. As the students move up throughthe grades, levels of proficiency increase. The longer students attend WWJDC, the more growth theyachieve.

Statement of Progress for DRA Assessment:

52.5% of all students grades 1-5 improved in reading by more than one grade when comparing BOY to EOY. WWJDC met the DRA portion of Goal 1.

Additional Information:

• Although the Reading Goal Statement focused on levels of achievement, Istation also measuresgrowth though each student’s Rate of Improvement (ROI). A student’s Rate of Improvement may be“High” “Moderate” or “Low”. As we look deeper into the Istation results, we find that 70.1% of K-3students achieved a “High” or “Moderate” ROI which indicates that they are beginning to close theachievement gap.

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Student Academic Performance Standard/Goal #2: Math: Full Academic Year (FAY) Students in grades K-5th at WWJDC will demonstrate academic growth in

MATH from BOY to EOY on our iReady short cycle assessment with at least 45% of our students achieving

Proficient Tier 1 as measured by iReady.

Standardized Short-cycle Assessment or other Standards-based Instrument(s) Used (Identify level of scores that indicate proficiency): The iReady Math assessment is administered by WWJDC. Proficiency is the attainment of Level 1 (out of three Levels).

Data Visual Illustration WWJDC implemented iReady Math for the first time in 2018-19. Following is a chart displaying BOY and EOY

Tier Placement by percentages and grade levels:

Math Illustration 1

Math Illustration 2

BOY Total Number of FAY Students and Percent at each Tier

Grade Levels Number of Students % at Tier 1 % at Tier 2 % at Tier 3

K - 5 40 0.00% 45% 55.0%

EOY Total Number of FAY Students and Percent at each Tier

Grade Levels Number of Students % at Tier 1 % at Tier 2 % at Tier 3

K - 5 40 15% 57.5% 27.5%

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Provide a statement of progress and additional information regarding the above data: A total of 15% of students in grades K-5th achieved proficiency at the Tier 1 level by the end of the year.

Although WWJDC did not meet the Math goal target of 45%, substantial growth was achieved from the

beginning of the school year to the end of the school year as noted in both Math Illustrations above.

Math Illustration 1: 2018-19 was the first year of implementation of the iReady Math assessment. Most

notable is the lack of any students at a proficient Tier I level at the Beginning of Year in any of the 6 grade

levels shown above. By the end of the year, a number of students reached the Tier I level in 1st grade, 3rd

grade and 4th grade. There was also a significant reduction in the percentage of students in the Tier 3 level

by the end of the year with the exception of 5th grade.

Math Illustration 2: This illustrates the total percentage of students at each Tier level at the beginning of the

year and the progress made by the end of the year. The percentage of students at Tier 3 was reduced from

55% to 27.5% by the end of the year. The percentage of students at Tier 1 increased from 0.00% to 15% by

the end of the year. WWJDC students made substantial progress in achievement from the beginning of the

year to the end of the year.

As students become more familiar with the online iReady math assessment, we are confident that we can

increase the percentage of students achieving a Tier 1 level as we move forward.

Student Academic Performance Standard/Goal #3: Science in the Garden: Students at WWJDC will demonstrate academic growth in Science. Teachers will use

NM Standards and Benchmarks for Science applied to the garden curriculum. They will measure progress

using Student Science grades on report cards 3 times per year. Our goal will be for 50% or more of our

students to receive a grade of C or better by the end of the year.

Standardized Short-cycle Assessment or other Standards-based Instrument(s) Used (Identify level of scores that indicate proficiency): Student grades in Science are used as the measure for proficiency. Students must receive a grade of C or better by the end of the year.

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Data Visual Illustration

Provide a statement of progress and additional information regarding the above data: 100% of students in grades K-5 achieved a grade of C or better in Science. WWJDC met the target set by Goal 3 – Science in the Garden.

100 100 100 100 100 100

0

10

20

30

40

50

60

70

80

90

100

Kindergarten Grade 1 Grade 2 Grade 3 Grade 4 Grade 5

Per

cen

t

Goal 3. Percent of Students Receiving a Grade of "C" or Better in Science by the End of Year

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B. Financial Performance

The Charter School Act provides as follows: A charter may be suspended, revoked, or not renewed by the chartering authority if the chartering authority determines the charter school…failed to meet generally accepted standards of fiscal management at Paragraph 3 of Subsection K of 22-8B-12 NMSA 1978.

Internal Controls, Financial Policies and Procedures

• Provide information on internal controls, including any and all relevant flow charts and organizationalcharts which demonstrate the internal controls/process.

• Provide all Financial Policies and Procedures.

William W. & Josephine Dorn Charter Community School (WW&JDC) contracts with the Vigil Group, LLC for business management services. The Financial Policies and Procedures Internal Controls Handbook may be found as a separate attachment as Appendix 2, of this application.

WWJDC’s financial policies and procedures are reviewed and updated annually (as needed) by the Governing Council.

Audit Findings

It may be determined that a school follows Generally Accepted Accounting Principles by receiving an unqualified audit opinion, and an audit devoid of significant findings and conditions, material weaknesses, or significant internal control weaknesses. In addition, the audits should not include an on-going concern disclosure in the audit report.

Complete the following chart by providing any findings from independent audits for each fiscal year, and how the school responded.

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Audit Report Summary (Please edit the actual year you are referring to in the table, ex. Year 1 should be changed to the first year of your current term [2015-16]).

Identify information from the Component Unit Section of the Annual Audit specific to the Charter School

Year Total # of Findings

Nature of Findings including Rating (Compliance, Significant Deficiency,

Material Weakness) School’s Corrective Action Plan

Planning Year (if applicable)

N/A

N/A

N/A

Year 1 FY18

(2017-18)

2 Compliance, Function 3000 exceeded budget authority by $59. Compliance, Quotes were not obtained for a vendor that the school considered a sole source.

The school will ensure the controls are being followed and that the budget is being reviewed on a regular basis. The school will create BARs as needed to make sure that the actual expenditures do not exceed the budget. The school will review its internal controls to ensure that they are following their purchasing policy and obtain quotes when necessary.

Year 2 FY19

(2018-19)

TBD FY19 Audit has not yet been released by the state.

TBD

Year 3 N/A N/A N/A

Year 4 N/A N/A N/A

Financial Statement Provide the following information in the table that is specific to your operational budget from the current fiscal year:

Fund Fund Name Example of Expenditures by Fund Percentage

(%)

Amount

(Budget)

1100 Direct Instruction Teachers, EAs, Instructional Coaches, etc. 45.56 $282,575

2100 Student Support Social Workers, Counseling, Ancillary Services, etc.

05.41

$33,535

2200 Instructional Support

Library/Media Services, Instructional-Related Technology, Academic Student Assessment, etc.

00.00 $0

2300 Central Administration

Governance Council, Executive Administration, Community Relations, etc.

18.93 $117,390

2400 School School Administrator, etc. 06.05 $37,519

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Administration

2500 Central Services Business Manager, Human Resources, Printing, Technology Services, etc.

13.20 $81,900

2600 Maintenance and Operations

Maintenance and Operations of Buildings, Upkeep of Grounds and Vehicles, Security, Safety, Etc.

08.33 $51,705

Other Miscellaneous (Community Services)

02.52

$15,661

Grand Total

100.00%

$620,285

Total Amount of Operational Dollars Going Directly to Supporting Student Success (Includes Direct Instruction, Student Support, Instructional Support,

and School Administration) 57.01% $353,629

Note: WWJDC is in agreement with the Charter Schools Office that an increase in enrollment is necessary to ensure viability of the school and to increase the percentage of operational dollars going directly to support student success.

Other Information

Only schools that are transferring authorizers (from the New Mexico Public Education Commission to APS) must provide the following information:

✓ Copies of all financial statements and audit findings for any audits performed within the current charter contract.

✓ Membership figures for 80 day and 120 day reporting periods from STARS within the current charter contract.

✓ Copies of 910-B5’s within the current charter contract. ✓ Copies of PED Site Visit Documents from within the current charter contract. ✓ Copies of any Corrective Action Plans or Other Actions taken by the Public Education Commission or the

Public Education Department. ✓ Special Education Maintenance of Effort Reports from within the current charter contract. ✓ A Recent Cash Report submitted to the New Mexico Public Education Department. ✓ Have you had the school’s Board of Finance removed during the current charter term? Is so, please

provide an explanation, including the time frame of the removal.

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C. Organizational Performance

The Charter School Act provides as follows: A charter may be suspended, revoked, or not renewed by the chartering authority if the chartering authority determines the charter school…committed a material violation of any of the conditions, standards, or procedures set forth in the charter…and/or…violated any provision of law from which the charter school was not specifically exempted at Paragraph 4 of Subsection K of 22-8B-12 NMSA 1978.

Organizational Charter Provide an organizational chart and a short, written description of how your organization operates. You may include examples of day-to-day activities.

Following is an organizational chart for William W. & Josephine Dorn Charter Community School (WWJDC). As shown, the Governing Council hires and evaluates the school’s Director. The Director oversees and evaluates all school personnel, including the office manager, teachers, specialists, contracted staff and the cafeteria manager.

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Governing Council Please provide the following information for all Governing Council members:

Name Professional Occupation Role on Governing Council # of Years on

Governing Council

Moneka Stevens Education/Trainer President 9

Juan Martinez Lawyer Secretary 1

Dr. Kiran Kitara UNM Professor Member 9

Rob Crandall Retired Educator Member 2

Open Position Resumes Submitted

Please provide the following information for all Finance Committee members:

Name Professional Occupation Role on Finance Committee Governing

Council Member? Y/N

Juan Martinez Lawyer Member Y

Rob Crandall Retired Educator Member Y

Tandra Meadors Banking Member N

William Dorn Pastor Member N

Stella L. Griffin Chief Procurement Officer Member N

Please provide the following information for all Audit Committee members:

Name Professional Occupation Role on Finance Committee Governing

Council Member? Y/N

Juan Martinez Lawyer Member Y

Rob Crandall Retired Educator Member Y

Tandra Meadors Banking Member N

William Dorn Pastor Member N

Stella L. Griffin Chief Procurement Officer Member N

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• Please provide a copy of your most recent Open Meetings Act Resolution.

• Describe the Governing Council’s role in the school’s strategic planning process.

• Describe the Governing Council’s process of evaluating the Principal/Director.

Most recent Open Meetings Act Resolution:

The most recent Governing Council Open Meetings Act Annual Resolution was passed by the Governing Council on July 17, 2019. A copy is attached as Appendix 3.

Governing Council’s Role in the WWJDC’s Strategic Planning Process:

The Governing Council takes an active role in WWJDC’s strategic planning process. The Governing Council is engaged and responds to monthly reports from the Director and Financial Reports from the Vigil Group. A Governing Council Committee is in the process of revising the Director’s evaluation process and the evaluation tool to include performance measures, student recruitment and parent/student input.

The Governing Council is in agreement with the Charter Schools Office that an increase in enrollment is necessary to ensure sustainability of the school and to increase the percentage of operational dollars going directly to support student success. As outlined in the application’s Part C – Self Study Section, the Governing Council will be taking action to develop a clear strategic plan for increasing enrollment and addressing the sustainability of the school.

The Governing Council has been involved in PTO-sponsored and School-sponsored events such as Teacher Appreciation events, Promotional Ceremonies, and numerous other community events.

Governing Council’s Process of Evaluating the Director:

The Governing Council utilizes an evaluation tool for the Director’s annual evaluation. Currently the process is as follows:

1. Two Governing Council members complete the evaluation separately and meet to finalize theevaluation.

2. The evaluators meet with the Director to review the evaluation. The Director has the opportunity todiscuss the evaluation.

3. During a Governing Council meeting there is a closed session on the agenda where the evaluation isfurther discussed. The full Governing Council can provide input, evaluation metrics can change basedon the discussion. Feedback is provided to the Director and the final evaluation is completed.

Components of the current evaluation tool include: Curriculum and Program Guidance; School Environment;

Human Relations / Personnel Management; Family and Community Involvement; Leadership and

Management; and, Reporting and Board Relations

The Governing Council is in the process of revising the evaluation tool for use in the future. The current

format is too lengthy. Some of the most relevant components of the evaluation tool will be utilized and

charter performance measures and student recruitment will be added to the document. Parent and student

input will also be a part of the evaluation process. For the future, there will be a committee (two Governing

Council members) that will make the evaluation tool more manageable.

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D. Facility

A description of the charter school facilities and assurances the facilities are in compliance with the requirements of Section 22-8B-4.2 NMSA 1978.

• Provide a copy of the building E Occupancy certificate.

• Provide a description of your facility including lease, lease purchase agreement including long-term plans to comply with state statute of being in a public building.

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William W. & Josephine Dorn Charter Community School (WWJDC) is located at 1119 Edith Blvd. SE, Albuquerque, NM 87102. The school facility is a public facility owned by United South Broadway Corporation (USBC). WWJDC leases the facility from USBC. The Lease is attached as a separate document.

The facility’s Gross Area is 13,888 square feet. Classroom space is 5,752 square feet. The facility received a 2019-20 weighted New Mexico Condition Index (wNMCI) score of 17.06%5.

Following is a copy of the School’s E-Occupancy Certificate:

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PSFA limited enrollment to 90 students until such time as more general classroom space can be created to accommodate a larger enrollment.6 Future plans for the facility and location of the school will be discussed and considered in the Strategic Planning process outlined in Part C – Self Study. Certifications B is provided below:

6 July 10, 2012 Letter from Richard A. Romero Facilities Specialist, Public School Facilities Authority included in the WWJDC lease in Appendix 4 of this application.

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Part C—Self-Study

(Vision for the Next Five Years)

A. Performance Self Study/Analysis-Key QuestionsDirections: The following questions are to help you reflect on the whole of your school as you review theplethora of information provided in Part B above. Use no more than four pages to respond to the followingstatements:

• Based on your academic results from the past four years, discuss your school’s academic priorities overthe next five years, if your renewal application is approved.

• What main strategies will be implemented to address these priorities?

• How has the data been used to modify systems and structures the leadership team has put into place tosupport student achievement?

• Reflect on the academic performance of: the lowest-performing students, Students with Disabilities,English Learners, students who are Economically Disadvantaged and Ethnicity. What changes to theprogram will be made based on the analysis?

• Describe how your governing body will be involved in monitoring academic performance and strategicplanning for the next five years.

• Describe how your school enhances the APS School of Choice Portfolio.

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Academic Priorities Over the Next Five Years

Based on academic results from the past two years of the three-year charter contract, priorities will continue to focus on raising the overall proficiency of student performance in reading and math. We will continue to build on reading development as a priority as well as strengthening our math program. The basics are in place. The Istation and DRA Reading assessments and the iReady Math assessments with their progress monitoring components provide the information required to identify root causes of gaps in academic learning and to identify the necessary interventions. However, with increased enrollment and a subsequent increase in funding, we would be able to increase support for student success in both reading and math through, for example, providing additional intervention programs and staffing that would benefit all students in these academic areas.

As stated previously, WWJDC is in agreement with the Charter Schools Office that an increase in enrollment is necessary to ensure sustainability of the school and to increase the percentage of operational dollars going directly to support student success. Current percentage of direct instruction, student support, instructional support and school administration is at 57.01%. WWJDC intends to increase direct support of student success to a minimum of 65%. Our intention is to grow to a minimum of 65 students. WWJDC has scheduled a series of meetings during October of 2019 through December of 2019 to develop a strategic plan in response to enrollment, future facility plans, and other topics of concern.

Main Strategies to be Implemented to Address These Priorities

WWJDC will implement a 5-year strategic plan to ensure financial sustainability. The strategic plan will be developed from October through December of 2019. Increasing enrollment and thus increasing funding available is critical. As funding increases, data from the new state assessment and short-cycle assessments will be used to identify specific intervention programs and staffing that will increase direct support for student success. Changes in academic curriculum based on data will also be considered.

How the data has been used to modify systems and structures the leadership team has put into place to support student achievement?

Modified systems and structures will be put into place to support student achievement based on the most recent data available. The leadership team will determine modifications as part of the implementation of the 5-Year Strategic Plan to be updated annually.

Academic performance of the lowest-performing students, Students with Disabilities, English Learners, students who are Economically Disadvantaged and on Ethnicity. What changes to the program will be made based on the analysis?

Significant changes to the program will be made as additional funding becomes available. Analysis of achievement of lowest-performing students, subgroups and ethnicities will determine the most effective interventions to close the achievement gaps identified. Consideration of staffing, most effective online intervention programs matched to student needs, possible changes to academic curriculum and overall school organization will be included.

Describe how the WWJDC governing body will be involved in monitoring academic performance and strategic planning for the next five years.

Quarterly progress reports by the Director on implementation of the 5-Year Strategic Plan including updates

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on student performance will be a standing agenda item for regular meetings of the Governing Council. The Governing Council will also be involved in annual retreats for the purpose of updating the 5-Year Strategic Plan. Description of how WWJDC enhances the APS School of Choice Portfolio. The major distinguishing characteristic of WWJDC is its implementation of the Community Garden as part of its Reading, Math and Science program. The opportunity for students to apply their academic skills in the context of learning about the importance of natural and built environments, civic engagement and environmental justice, particularly with the current world-wide focus on climate change, enhances the APS School of Choice portfolio. Development of a 5-Year Strategic Plan to Address the School’s Financial Sustainability At the recommendation of the APS Charter Schools Office, WWJDC will engage in development of a 5-Year Strategic Plan.

• When: A minimum of three Saturday meetings

• Timeframe: October 2019 to December 2019

• Purpose: To develop a strategic action plan to address financial sustainability and other issues of concern.

Development of a 5-Year Strategic Plan

Tentative Dates Proposed Agenda Items Proposed Attendees

October 12, 2019 11:30 am – 1:30 pm

• Financial Sustainability

• Location of School’s Facility

• Additional Revenue Generation Opportunities (including State and Federal Grants)

Governing Council Director Founder Business Manager Staff Representative(s) Parent & Community Representative(s) Facilitator

November 2, 2019 11:30 am – 2:30 pm

• Student Recruitment Plan (Enrollment)

• School’s Mission Statement to incorporate environmental justice

Governing Council Director Founder Staff Representative(s) Parent & Community Representative(s) Facilitator

December 14, 2019 9:30 am – 1:30 pm

Curriculum Review including Civic Engagement, Environmental Justice, and Family Engagement Components Family Engagement Principal Evaluation Plan Plan for Annual Review and Updating of Strategic Plan

Governing Council Director Founder Staff Representative(s) Including Master Gardner, Interventionists Curriculum Consultant(s) Parent & Community Representative(s) Facilitator

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Plan for monitoring implementation of Strategic Plan Quarterly by the GC.

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B. Mission-Specific Indicators/Goals The Amended Charter School Act requires schools to identify two mission-specific indicators/goals in the renewal application that set targets for the implementation of the school mission, if approved. Mission-specific indicators/goals MUST BE provided within this section of the renewal application. If the renewal application is approved, these indicators/goals will be used as ”first draft” indicators during the negotiations with the Authorizer. For the purposes of this renewal application, the indicators/goals will show the capacity of the applicant to identify appropriate indicators/goals aligned with the mission of the school moving forward. During the later contracting process after approval, the indicators/goals which are finally negotiated and put into the Performance Framework allow the school to demonstrate its achievements related to the school mission. The Performance Framework is assessed on an annual basis and may be revised yearly. Please note: renewing schools are encouraged to use their history of performance, including baseline data if available, when developing the two mission-specific indicators/goals and metrics.

• Mission-specific indicators/goals put into the application should: (1) demonstrate the school’s ability to implement the school’s mission; (2) be in the format set forth below, which is a SMART goal format (specific, measurable, attainable,

rigorous, and time-bound—see below); and finally, (3) include metrics and measures using the following criteria: “Meets standards,” “Working to meet

standards,” and “Does not meet standards.” For instance, if a school’s mission focuses on language acquisition, then a school may choose a mission-specific indicator/goal which measures student progress and performance in this special area. These indicators/goals are monitored on an annual basis and then potentially revised yearly. If you define a cohort of students (i.e. 11th grade students have attended the school for at least two semesters), you must identify how many students are in the cohort. Again, please note these indicators/goals are subject to change through the negotiation process as the school works with their Authorizer in the contract negotiation process during the planning year. Please note: The criteria for SMART Format is as follows:

• Specific. A well-defined goal must be specific, clearly and concisely stated, and easily understood. Educational goals should be tied to learning standards which specify what students should know and be able to do, for each subject or content area as well as for each grade, age, or other grouping level.

• Measurable. A goal should be tied to measurable results to be achieved. Measurement is then simply an assessment of success or failure in achieving the goal.

• Ambitious and Attainable. A goal should be challenging yet attainable and realistic.

• Reflective of the School’s Mission. A goal should be a natural outgrowth of the school’s mission, reflecting the school’s values and aspirations.

• Time-Specific with Target Dates. A well-conceived goal should specify a timeframe or target date for achievement.

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In the space below, provide at least two mission-specific goals/indicators. Include the following key elements:

• First, ensure the annual goals/indicators provided show the implementation of the school’s mission.

• Second, for each indicator provided, use SMART format (specific, measurable, attainable, rigorous, andtime-bound—see glossary). Your indicators should include all of these key SMART elements, be clear,comprehensive, and cohesive.

• Third, include measures and metrics in your mission-specific goals/indicators. Specifically, determinewhat percentage constitutes “meets standards,” what falls under “working to meet standards” and whatit means for “does not meet standards.”

Provide At-Least Two Mission-Specific Indicators/Goals.

Mission Specific Indicator/Goal 1: Family Engagement:

Family Engagement in the school through participation in Family Events which may include Open House, Math

Night, Explora Night, Science Night, Sandia Night, Earth Day, Bring Your family to Lunch Day, Playground Clean-

Up and/or other additional planned Family Events. Engagement will be measured by attendance at a minimum

of two events per semester by a family member who participates with their child(ren). If two or more children

have the same family member attend, that family member will count for each student. Evidence will be Family

Event sign-in sheets that will include the family member’s name, relationship to the student, and the name(s) of

the student(s).

2.a Did the school meet its mission-specific indicator(s)?

Exceeds Standard: The school surpasses the targets of this indicator if the following rates are met:

60% or more of students will have a family member engage in a minimum of 2 Family Events per semester.

Meets Standard: The school surpasses the targets of this indicator if the following rates are met:

50 - 59% of students will have a family member engage in a minimum of 2 Family Events per semester.

Does Not Meet Standard: The school does not surpass the targets of this indicator if the following rates are met:


Falls Far Below Standard: The school falls far below the standard if it fails to meet any of the standards set forth above.

Mission Specific Indicator/Goal 2: Environmental Justice and Civic Engagement through Science in the Garden:

Students at WWJDC will demonstrate academic growth in Science including awareness of the connection

between science, environmental justice and civic engagement. Teachers will use “New Mexico STEM Ready!

Standards” for Science applied to the garden curriculum including a focus on student awareness of science’s

connection to environmental justice and civic engagement. They will measure progress using student science

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grades on report cards 3 times per year.


Exceeds Standard: The school surpasses the targets of this indicator if the following rates are met:

70% or more of students will receive a grade of C or better in Science by the end of the year.

Meets Standard: The school surpasses the targets of this indicator if the following rates are met:

60 - 69% of students will receive a grade of C or better in Science by the end of the year.

Does Not Meet Standard: The school does not surpass the targets of this indicator if the following rates are met:



Provide a detailed rationale for the indicators you have chosen. If there is data to support the goal, please provide it (i.e. short cycle assessment data supporting the target growth). If there is an applicable state standard set for your indicator, please provide it (ex. state graduation standard).

Rationale for Mission Specific Indicator/Goal 1: Family Engagement

“Ongoing research shows that family engagement in schools improves student achievement, reduces absenteeism, and restores parents’ confidence in their children’s education. Students with involved parents or other caregivers earn higher grades and test scores, have better social skills, and show improved behavior.”7

“What’s the most accurate predictor of academic achievement? It’s not socioeconomic status, nor how prestigious the school is that a child attends. The best predictor of student success is the extent to which families encourage learning at home and involve themselves in their child’s education.”8

Additional references that address the importance of family engagement were footnoted in the Waterford.org article from which the second quote above was stated:

[1]. PTA, N. (2000). Building Successful Partnerships: A Guide for Developing Parent and Family Involvement Programs. (pp. 11-12). Bloomington, Indiana: National PTA, National Education Service. [2]. Ferlazzo, J. (2011, May). Involvement or Engagement? ASCD, pp. 10-14. [3]. Blackboard (2016). How K-12 Schools Are Meeting the Expectations of Parents for Digital Communications. Retrieved from cdn2.hubspot.net: https://cdn2.hubspot.net/hubfs/273815/Landing-Pages_Images-PDFs/Project-Tomorrow_CE-Digital-Trends/Bb_TrendsinCEReport_Final.pdf [4]. State of Michigan. Strategies for Strong Parent and Family Engagement. Retrieved from michigan.gov: https://www.michigan.gov/documents/mde/strategies_for_strong_parent_and_family_engagement_part_III_370143_7.pdf [5]. Child Trends (2018, September 16). Parental Involvement in Schools. Retrieved from childtrends.org: https://www.childtrends.org/?indicators=parental-involvement-in-schools

7 “The Enduring Importance of Parental Involvement” by Lily Eskelsen García and Otha Thornton, neaToday, may be found at the following web address: http://neatoday.org/2014/11/18/the-enduring-importance-of-parental-involvement-2/ 8 ttps://www.waterford.org/education/how-parent-involvment-leads-to-student-success/

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http://neatoday.org/2014/11/18/the-enduring-importance-of-parental-involvement-2/

[6]. Hill, N. E., & Tyson, D. F. (2009). Parental involvement in middle school: a meta-analytic assessment of the strategies that promote achievement. Developmental psychology, 45(3), 740-63. [7]. Dearing, E., Kreider, H., Simpkins, S., & Weiss, H. B. (2006). Family involvement in school and low-income children’s literacy performance: Longitudinal associations between and within families. Journal of Educational Psychology, 98, 653-664. [8]. American Psychological Association. Parent Engagement in Schools. Retrieved from apa.org: https://www.apa.org/pi/lgbt/programs/safe-supportive/parental-engagement/default.aspx [9]. Grand Rapids Public School District. What Is Parental Engagement? Retrieved from grps.org: https://www.grps.org/parents/parental-engagement. [10]. Wairimu, M.J., Macharia, S.M., Muiru, A. (2016, November 27). Analysis of Parental Involvement and Self-Esteem on Secondary School Students in Kieni West Sub-County, Nyeri County, Kenya. Journal of Education and Practice, Vol 7. (82-98) [11]. Sheldon, S. B., & Jung, S. B. (2015). Parent Involvement and Children’s Academic and Social Development in Elementary School. Johns Hopkins University, School of Education. [12]. Sheldon, S. B., & Jung, S. B. (2015). The Family Engagement Partnership Student Outcome Evaluation. Johns Hopkins University, School of Education. [13].Epstein, J.L., & Sheldon, S.B. (2004) Getting Students to School: Using Family and Community Involvement to Reduce Chronic Absenteeism. School Community Journal, 14, pp 39-56. [14]. Henderson, A., & Berla, N. (1995). A New Generation of Evidence: The Family Is Critical to Student Achievement. Washington, DC: Center for Law and Education, pp. 14-16.

Rationale for Mission Specific Indicator/Goal 2: Environmental Justice and Civic Engagement through Science

in the Garden:

The rationale for Goal 2 Environmental Justice and Civic Engagement through Science in the Garden, has its

roots in the history behind the founding of William W. & Josephine Dorn Charter Community School (WWJDC).

History of the founding of WWJDC:

WWJDC is located in the historic South Broadway Community and is a United South Broadway Corporation

(USBC), community-backed initiative, K-5 School that supports families and youth and works hand-in-hand

with local business and government partners.

United South Broadway Corporation (USBC) is a 32-year old Community Development Organization

founded to work with underserved populations to address affordable housing, neighborhood scale

commercial revitalization and youth development, crime prevention and other community building

activities. Community building activities include community gardens, tree plantings, public improvement

construction projects and public art projects.

WWJDC grew out of two of USBC's environmentally focused youth development initiatives:

1. The Albuquerque Community Schools Project (ACSP) After School Learning Center: USBC initiated the

ACSP After School Learning Center in 1997 as the first University-Assisted Community Schools Project

in Albuquerque. The ACSP worked in collaboration with the University of New Mexico and the

University of Pennsylvania Netter Center for Community Projects to provide quality afterschool

activities for elementary and middle school students primarily in Albuquerque’s federally designated

Pockets of Poverty neighborhoods.

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https://www.grps.org/parents/parental-engagement

The ACSP combined homework assistance and academic goal setting with hands-on activities that

have a STEM focus, to encourage and reward intellectual curiosity of children and capitalize on

learning opportunities in the urban outdoor environment, including a science-based community

garden.

2. Bosque Urban Youth Conservation Corps

In 2002 USBC started the Bosque Youth Conservation Corps (BYCC) funded by the State of New

Mexico Youth Conservation Corps program. Members of the Corps received hands on training to

teach the importance of the community’s built environment and its connection to the natural

environment using the Bosque as a learning classroom.

As a result of the experience with environmentally based youth activities, USBC founded the K-5 WWJDC

Community School as a means of developing high achieving learners that are eager to engage with

nature, civic minded and environmentally literate. WWJDC opened its doors in 2012-13 with “Martha's

Garden” as a central part of the school’s unique program. The garden creates an outdoor classroom for

scientific observation and documentation of all aspects of the environment allowing elementary

students to enrich their reading, math and science skills.

WWJDC instills a love of nature in our students and, in doing so, encourages our students to become/join the

next generation of environmental justice advocates and activists of color. Our students are encouraged to

take the first steps toward developing 21st Century innovation and skills that align with environmental majors

in institutions of higher learning and green careers that will lead to them becoming active participants in the

fight for global environmental justice.

Articles and Studies

The rationale for Goal 2 also comes from articles and studies posted by the U.S. Environmental Protection Agency and others. One example is an EPA article titled “EPA Science Matters Newsletter: Exposure Science in the 21st Century published in October of 2014.9 The seminal study upon which this article is based, “Exposure Science in the 21st Century – A Vision and a Strategy”, is available for reading at https://www.nap.edu/read/13507/chapter/1 . The seminal study also lists numerous other reports on environmental Studies and Toxicology.

This is an issue well worth introducing to the students of WWJDC!

9 https://www.epa.gov/sciencematters/epa-science-matters-newsletter-exposure-science-21st-century

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https://www.nap.edu/read/13507/chapter/1

https://www.epa.gov/sciencematters/epa-science-matters-newsletter-exposure-science-21st-century

Petition of Support from Employees PLEASE SEE APPENDIX 5

A certified petition in support of the charter school renewing its charter status signed by not less than 65

percent of the employees in the charter school at Subsection J of 22-8B-12 NMSA 1978.

Following is a suggested form to certify the petition. This form may be attached to the petition. You MUST have

signatures.

I am the head administrator of the Charter School and hereby certify that: the attached petition in

support of the Charter School renewing its charter was circulated to all employees of the Charter

School. There are persons employed by the Charter School. The petition contains the signatures

of employees, which represents percent of the employees employed by the Charter

School.

STATE OF NEW MEXICO)

ss.

COUNTY OF )

I, , being first duly sworn, upon oath state:

That I have read the contents of the attached Petition, and my statements herein are true and accurate to the

best of my knowledge and belief.

Subscribed and sworn to before me this day of , 20__.

Notary Public

My Commission Expires:

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Petition of Support from Households PLEASE SEE APPENDIX 5

A certified petition in support of the charter school renewing its charter status signed by not less than 75

percent of the households whose children were enrolled in the charter school at Subsection J of 22-8B-12

NMSA 1978.

Following is a suggested form to certify the petition. This form may be attached to the petition. You MUST have

signatures.

I am the head administrator of the Charter School and certify that: the attached petition in support of

the Charter School renewing its charter was circulated to households whose children were enrolled in

our charter school. It contains the signatures of households which represents percent of the

households whose children were enrolled in the Charter School.

STATE OF NEW MEXICO)

ss.

COUNTY OF )

I, , being first duly sworn, upon oath state:

That I have read the contents of the attached petition, and my statements herein are true and accurate to the

best of my knowledge and belief.

Subscribed and sworn to before me this day of , 20__.

Notary Public

My Commission Expires:

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Lease Review Charter School Checklist For each charter school applying for renewal with APS, the APS Real Estate Department completes a Lease

Review. To facilitate this work, the APS Real Estate Department requests the following be submitted with the

renewal application:

✓ Charter Renewal Application (currently authorized by APS) or Facility Master Plan & EducationalSpecifications (currently authorized by the PEC).

✓ Lease or Lease to Purchase Agreement✓ Appraisal / Broker Opinion of Value / Building Assessment Report✓ Addendums (if any)✓ Survey (if any)✓ Tax Bill✓ Point of Contact for questions: WHO?

Name: Moneka Stevens

Title: Governing Council President

School: WWJDC

Phone: 505-417-3707

E-mail: [email protected]

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Amendment Requests – Material Changes to the Current Charter Any revision or amendment to the terms of the charter shall be made only with the approval of the chartering authority and the governing body of the charter school. Per the APS Procedural Directive schools shall apply for an amendment to its original approved charter for approval by the APS Board of Education for the following:

• Increase the total number of grades provided

• Increase in the total number of students served in each grade

• Change in location and/or facilities, even if the change in location is planned to meet New Mexico Adequacy Standards for Educational Buildings

• Any change in operations, management, ideology or practices from the original contract. In the space below, identify any amendments you need. Recreate the box below if you have more than one amendment request.

*An approved charter application is a contract between the charter school and the chartering authority. (22-8B-9 [A] NMSA 1978)

*Any revision or amendment to the terms of the charter shall be made only with the approval of the chartering authority and the governing body

of the charter school. (22-8B-9 [E] NMSA 1978)

Name of Charter School: ___________NO AMENDMENTS WILL BE SUBMITTED______________________________________________

Date submitted: ______________________ Contact Name: ___________________________ E-mail: ___________________________

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Current Charter

Application

Section and Page

Current Charter Statement(s) Proposed Revision/Amendment

Statement(s)

Rationale for

Revision/Amendment

Date of Governing

Body Approval

No Amendments will be Submitted.

Original Signature of Governing Council President or Designee: ______________________________________________ Date: _______________

Printed Name of Governing Council President or Designee: ______________________________________________________________

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Below is a “glossary of terms” that is included in the NMPED/PEC renewal form that you may find helpful.

Glossary of Terms

Amended Charter School Act: In 2011, the New Mexico Legislature amended the Charter School Act (Act) in several ways. The purpose of the amended Act is to increase accountability of charter schools and authorizers. The primary changes to the Act were the addition of a separate “Performance Contract” (§22-8B-9 NMSA 1978) between the authorizer and the charter school and “Performance Frameworks” (§22-8B-9.1 NMSA 1978).

Assessment: A method, tool, or system used to evaluate and demonstrate student progress toward—or mastery of—a particular learning standard or goal (e.g., a standardized test, short-cycle tests, teacher-developed tests, a portfolio-judging system, etc.).

Current Charter: The current charter is the approved charter (or charter contract) with any amendments and/or changes that have been authorized for the current operational term.

Material Term: The APS CMSD will use the following definition used by the National Association of Charter School Authorizers (NACSA) for Material Terms: The term material means that the authorizer deems the matter relevant to 1. The authorizer’s accountability decisions including but not limited to decisions about whether to renew or non-renew or revoke a charter; or2. Information that a family would consider relevant to a decision to attend the charter school.

The material terms will be the provisions that the charter school will need to amend in order for the school to modify any of the terms of the contract. Please note: The material terms are those essential elements with which the charter school agrees to comply. These are not the only terms that could be breached in the contract and do not identify the only terms that could be subject to “material violations.” There could be a material violation of any term in the Performance Contract or as demonstrated by the results of the Performance Framework.

Material Violation: A material violation occurs when one party fails to perform their duties as specified in a contract. A contract may be violated by one or both parties. A material violation may result in the need for corrective action or other action as allowed by law to be taken by the Authorizer. There could be a material violation of any term in the Performance Contract or as demonstrated by the results of the Performance Framework.

Mission-Specific Indicators/Goals: The Amended Charter School Act requires schools to identify at least two mission-specific indicators/goals in the

renewal application that set targets for the implementation of the school mission. Mission-specific indicators/goals MUST BE provided within the

renewal application. If the application is approved, these indicators/goals will be used as a “first draft” for discussion during the negotiations with the

Authorizer.

For the purposes of this renewal application, the indicators/goals will show the capacity of the applicant to identify appropriate indicators/goals aligned

with the mission of the school moving forward. During the later contracting process after approval, the indicators/goals that are finally negotiated and

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put into the Performance Framework allow the school to demonstrate its achievements related to the school mission. The Performance Framework is

assessed on an annual basis and the school-specific indicators may be revised yearly. Please note that renewing schools are encouraged to use their

history of performance, including baseline data if available, when developing the two mission-specific indicators/goals and metrics.

Mission-specific indicators/goals put into the renewal application should:

(1) demonstrate the school’s ability to implement the school’s mission;

(2) be in a format set forth below which is a SMART goal format (specific, measureable, attainable, rigorous, and time-bound—see below); and finally,

(3) include metrics and measures using the following criteria: “Exceeds standards,” “Meets standards,” “Does not meet standards,” and “Falls far below

standards.”

If you define a cohort of students (i.e. 11th grade students that have attended the school for at least two semesters), you must identify how many

students are in the cohort and how many are the larger category if no cohort were identified.

SAMPLE. The following is a sample of a strong mission-specific indicator. You do NOT need to copy it. It is intended to give you a sample of what a

complete SMART mission-specific indicator looks like.

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Sample Mission Specific Indicator: Track and improve graduation rates for two distinct cohorts.

Cohort 1: Students who begin their 9th grade year enrolled at the school and remain for the entirety of their high school career.

Cohort 2: Students who enrolled for less than their full high school career but are defined as part of a graduation cohort established by their enrollment

into 9th grade.


Exceeds Standard: The school surpasses the targets of this indicator if the following rates are met for each cohort: Cohort 1. 95% or more of Cohort 1 students graduate AND Cohort 2. 95% or more of Cohort 2 students graduate OR if it is less than 95%, there is an increase of 5 percentage points from the average of the

previous three years for Cohort 2 students.

Meets Standard: The school surpasses the targets of this indicator if the following rates are met for each cohort: Cohort 1. 90% or more of Cohort 1 students graduate AND Cohort 2. 90% or more of Cohort 2 students graduate OR if it is less than 90%, there is an increase of 5 percentage points from the average of the


Does Not Meet Standard: The school does not surpass the targets of this indicator if the following rates are met for each cohort: Cohort 1. 80% or more of Cohort 1 students graduate AND Cohort 2. 80% or more of Cohort 2 students graduate OR if it is less than 80%, there is an increase of 5 percentage points from the average of the



New Mexico Condition Index (NMCI): The PSFA ranks every school facility condition in the state based upon relative need from the greatest to the least. This metric is used to compare and prioritize schools for capital outlay funding.

Performance Contract: (§22-8B-9 NMSA) The charter authorizer shall enter into a contract with the governing body of the applicant charter school within 30 days of approval of the charter application. The charter contract shall be the final authorization for the charter school and shall be part of the charter. If the chartering authority and the applicant charter school fail to agree upon the terms of or enter into a contract within 30 days of the approval of the charter application, either party may appeal to the secretary to finalize the terms of the contract, provided that such appeal must be provided in writing to the secretary within 45 days of the approval of the charter application. Please note: the charter school and APS may agree to an extension of the 30-day deadline.

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Performance Frameworks: [§22-8B-9.1 NMSA] The charter contract will also include a performance framework tied to annual metrics and measures for:

(1) student academic performance;(2) student academic growth;(3) achievement gaps in proficiency and growth between student subgroups;(4) attendance;(5) recurrent enrollment from year to year;(6) if the charter school is a high school, post-secondary readiness;(7) if the charter school is a high school, graduation rate;(8) financial performance and sustainability; and,(9) governing body performance

PSFA: Public Schools Facilities Authority. The PSFA serves as the staff to the Public School Capital Outlay Council (PSCOC) to implement the New Mexico Condition Index (NMCI) as well as to approve and monitor lease assistance applications.

Self-Study: The Self-Study is a procedure where an education program describes, evaluates, and subsequently improves the quality of its efforts. Through the self-study process, a program conducts a systematic and thorough examination of all its components in light of its stated mission. Self-study is a process that should be ongoing. Active and continuous involvement in self-study reflects a commitment to the concept of providing students with a quality educational experience.

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-

IIHOOSEe. William W. and Josephine Dorn Charter

Community School 2017-18 Performance Framework

Academic Performance

Meets Did the school meet its mission-specific indicator(s)?

Does Not Meet Is the school meeting acceptable standards according to New Mexico's A-F grading system?

Financial Performance

Meets Enrollment: Actual Enrollment (average of 2nd & 3rd STAR Reports) divided by Enrollment Projection

in Charter School Board-Approved Budget

Liquidity: Measures a school's ability to pay debts as they come due. Calculation - General Fund

Working to Total Expenditures, divided by 12, divided by General Fund Assigned and Unassigned Fund Balance, to

Meet determine how many months the school's fund balance would be able to support monthly operating

expenses per most recent year-end audited financial statements.

Meets Total Audit Findings: Total number of audit findings from the most recent audited Financial

Statements.

Repeat Audit Findings: Number of repeat audit findings from previous years from the audited

Meet Financial Statements.

Meets Classification of Audit Finding: Auditors classify audit findings, by order of severity, as compliance,

significant deficiency or material weakness.

Exceptions from Site Visit: Cited exceptions for most recent annual site visit.

Organizational Performance

Educational Plan

Meets Is the school implementing the material terms of the approved charter application as defined in the

Charter Contract?

Meets Is the school complying with applicable educational requirements?

Meets Is the school protecting the rights of all students?

orking to Mee Is the school protecting the rights of students with special needs

Meets Total# of Overdue Individual Education Plans {IEP's) from 40th Day, 80th Day, 120th Day, and End of

Year (EOY).

Meets Total# of Overdue Evaluations from 40th Day, 80th Day, 120th Day, and End of Year (EOY).

Meets Total# of Caseload Waivers Needed

Meets Total# of Special Education Data issues from 40th Day, 80th Day, 120th Day, and End of Year (EOY). Meets Is the school protecting the rights of English Language Learner students?

Meets Is the school complying with compulsory attendance laws?

Business Management and Oversight

orkmg v, Is the school meeting financial reporting and compliance requirements?

orking Is the school following Generally Accepted Accounting Principles?

Governance and Reporting

Meets Is the school complying with governance requirements?

Meets Is the school holding management accountable?

Employees

Meets Is the school meeting teacher and other staff credentialing requirements?

Meets Is the school respecting employee rights?

Meets Is the school completing required background checks?

School Environment

Meets Is the school complying with facilities requirements? ,,,

Meets Is the school complying with health and safety requirements?

Meets Is the school handling information appropriately?

Prepared by: Office of Innovation and School Choice, Charter Schools Team

59

APPENDIX 1-A

\

I

�

;

William W. and Josephine Dorn Charter

Community School 2018-19 Performance Framework

Academic Performance

Meets Did the school meet its mission-specific indicator(s)?

Does Not Meet Is the school meeting acceptable standards according to New Mexico's A-F grading system?

Financial Performance

Does Not Meet Enrollment: Actual Enrollment (average of 2nd & 3rd STAR Reports) divided by Enrollment Projection

in Charter School Board-Approved Budget

Liquidity: Measures a school's ability to pay debts as they come due. Calculation - General Fund

Working to Total Expenditures, divided by 12, divided by General Fund Assigned and Unassigned Fund Balance, to

Meet determine how many months the school's fund balance would be able to support monthly operating

expenses per most recent year-end audited financial statements.

Meets Total Audit Findings: Total number of audit findings from the most recent audited Financial

Statements.

Meets Repeat Audit Findings: Number of repeat audit findings from previous years from the audited

Financial Statements.

Meets Classification of Audit Finding: Auditors classify audit findings, by order of severity, as compliance,

significant deficiency or material weakness.

Does Not Meet Exceptions from Site Visit: Cited exceptions for most recent annual site visit.

Organizational Performance

Educational Plan

Meets Is the school implementing the material terms of the approved charter application as defined in the

Charter Contract?

Meets Is the school complying with applicable educational requirements?

Meets Is the school protecting the rights of all students?

Meets Is the school protecting the rights of students with special needs

Meets Total# of Overdue Individual Education Plans (IEP's) from 40th Day, 80th Day, 120th Day, and End of

Year (EOY).

Meets Total# of Overdue Evaluations from 40th Day, 80th Day, 120th Day, and End of Year (EOY).

Meets Total# of Caseload Waivers Needed

Meets Total# of Special Education Data issues from 40th Day, 80th Day, 120th Day, and End of Year (EOY).

Meets Is the school protecting the rights of English Language Learner students?

Meets Is the school complying with compulsory attendance laws?

Business Management and Oversight

Working to Meet Is the school meeting financial reporting and compliance requirements?

Meets Is the school following Generally Accepted Accounting Principles?

Governance and Reporting

Meets Is the school complying with governance requirements?

Meets Is the school holding management accountable?

Employees

Meets Is the school meeting teacher and other staff credentialing requirements?

Meets Is the school respecting employee rights?

Meets Is the school completing required background checks?

School Environment

Meets Is the school complying with facilities requirements?

Meets 1s the school complying with health and safety requirements?

Meets Is the school handling information appropriately?

Prepared by: Office of Innovation and School Choice, Charter Schools Team

60

APPENDIX 1-B

APPENDIX 2

William W. & Josephine Dorn Charter School Financial

Policies & Procedures

Internal Controls Handbook

Updated January 2018

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Table of Contents

Section I – Internal Control Structure

Introduction… ............................................................................................................................................. 3

Control Environment… .............................................................................................................................. 3

Accounting System ..................................................................................................................................... 4

Control Procedures… ................................................................................................................................ 4

Organizational Structure ..........................................................................................................................5

Section II – Budget

Budget Development… ............................................................................................................................ 6

Budget Adjustment and Modifications ................................................................................................... 6

Section III – Purchasing

Requisition Purchasing… ......................................................................................................................... 8

Procurement Code Update & Process ................................................................................................... 8

Verification and Approval… ................................................................................................................. 10

Exemptions from the Procurement Code… .......................................................................................... 11

Section IV – Accounts Payable Processing

Receiving… .............................................................................................................................................. 13

Invoice Processing… ................................................................................................................................ 13

Section V – Travel

Travel ......................................................................................................................................................... 15

Section VI – Bank Reconciliations

Bank Reconciliations… ............................................................................................................................ 17

Section VII – Payroll

Payroll Setup… ....................................................................................................................................... 18

Processing Payrolls .................................................................................................................................. 18

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Section VIII – Capital Assets

Capitalization… ................................................................................................................................... 20

Acquisitions… ........................................................................................................................................ 20

Dispositions… ........................................................................................................................................ 20

Asset Records… .................................................................................................................................... 20

Section IX – Cash Controls

Cash Receipts ........................................................................................................................................ 22

Depositing… .......................................................................................................................................... 22

Revenue Ledger… ................................................................................................................................ 22

Section X – Student Activity Funds

Deposits… ............................................................................................................................................. 24

Disbursements ........................................................................................................................................ 24

Section XI – Journal Entries

Journal Entries… .................................................................................................................................. 26

Section XII – General Ledger

General Ledger… ................................................................................................................................ 27

Section XIII – Financial Reporting

Financial Reporting… ........................................................................................................................... 28

Section XIV – Record Retention

Record Retention ................................................................................................................................... 29

Section XV – Account Reconciliations

Asset Account Reconciliations… ........................................................................................................ 30

Liability Account Reconciliations… ..................................................................................................... 30

Fund Balance Account Reconciliations… .......................................................................................... 30

Expenditure Account Reconciliations… ............................................................................................. 30

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Section I – Internal Control Structure

1) Introduction

The Charter School has established and works hard to maintain an adequate internal control

structure that ensures compliance with all applicable laws and regulations. Our internal

control structure consists of the policies and procedures established to provide reasonable

assurance that our objectives will be achieved.

Persons involved in the Internal Control Structure of the Charter School are:

Governance Management Business Office

Governing Council (GC) Members

Principal, Executive Director, Superintendent

On site: Assistant Business Manager, Business Office Bookkeeper, Office Manager, Administrative Assistant

Off site (The Vigil Group): Business Manager, Payroll Coordinator, Payroll Liabilities Coordinator

2) Control Environment

Our control environment represents the collective effort of various factors to establish,

enhance, and mitigate the effectiveness of specific internal controls.

These factors include the following:

a) Management’s philosophy and operating style;

b) Charter School’s organizational structure;

c) The functioning of the Governing Council;

d) Management’s control methods for monitoring and following up on performance,

including internal auditing;

e) Personnel policies and practices; and

f) Various external influences that affect Charter School’s operations and practices.

We have established our control environment so that it reflects the overall attitude,

awareness and actions of the Governing Council, Management and others concerning the

importance of control and its emphasis within the Charter School.

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3) Accounting System

Our accounting system consists of methods and records that have been established to identify,

assemble, analyze, classify, record and report the Charter School’s transactions and to

maintain accountability for the related assets and liabilities.

We have focused on establishing methods and records to ensure the following:

a) All valid transactions are identified and recorded;

b) Transactions are recorded on a timely basis and described in sufficient detail to permit

proper classification for financial reporting;

c) The value of transactions is measured in a manner that permits the proper recording of

their monetary value in the financial statements;

d) Accuracy is maintained when determining the time period in which transactions

occurred to ensure that transactions are recorded in the proper accounting period;

and

e) Transactions and related disclosures are in the financial statements.

4) Control Procedures

Our control procedures are those policies and procedures in addition to the control

environment and accounting system that Management has established to provide reasonable

assurance that specific objectives will be achieved. We have devised, established and

continuously strive to maintain a structure of internal accounting controls to provide that the

following are in place:

a) Segregation of responsibilities to ensure that the following duties are segregated:

i. Authorization to execute a transaction;

ii. Recording the transaction;

iii. Custody of assets involved in the transition.

b) A system of authorization and recording procedures to ensure that all transactions are

properly approved and recorded.

c) Sound accounting practices are in place in the performance of duties and functions.

i. This includes varied error-checking routines that are performed in connection

with record keeping and comparing recorded amounts with existing assets and

liabilities.

ii. Appropriate action shall be taken with respect to any differences.

d) Employees handling significant amounts of cash must be adequately bonded.

i. Access to assets is permitted only in accordance with Management’s

authorization.

e) The following shall be sequentially pre-numbered:

i. Receipts;

ii. Checks or warrants;

iii. Purchase requisitions;

iv. Purchase orders;

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v. Vouchers;

f) Proper safeguards are in place to protect unused checks (and other pre-numbered

forms), cash that has not been deposited, and other receipts.

g) All transactions are recorded as necessary to permit preparation of the financial

statements in conformity with Generally Accepted Accounting Principles (GAAP); and

h) Independent checks on performance and proper valuation of recorded amounts is

performed including:

i. Clerical checks;

ii. Reconciliations;

iii. Comparison of assets with recorded accountability;

iv. Computer-programmed controls;

v. Management review of reports that summarize the detail of account balances;

and,

vi. User review of computer generated reports.

5) Organizational Structure

The Charter School has devised, established and maintains an effective organizational

structure to give appropriate consideration to ensure the following:

a) A system of measurement of, and accountability for, employee performances is in

place;

b) A policy has been established in which the delegation of responsibility for employee

actions is combined with sufficient authority to perform the assigned activities;

c) Budgets and financial reports are created and maintained;

d) There is adequate monitoring of activities at each level of the organizational structure;

and,

e) There is a system of checks and balances in place which separates incompatible

activities to preclude absolute control by any individual or unit.

i. This system also provides supervision by higher levels of Management and for

the monitoring of overall school activities.

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Section II – Budget

1) Budget Development

a) The Business Manager is responsible for developing the proposed budget with the

administration which covers all funds. In addition, a budget calendar must be

developed to include a meeting for community input.

b) The prior year budget will be reviewed, and a budget to actual report will be

developed.

i. This report will be given to the Governing Council to review.

c) The Business Manager will consult with the Principal, the Governing Council and the

Finance Committee regarding the strategic direction of the budget for the upcoming

year. The following will also be considered when developing the proposed budget:

i. Current and expected growth patterns;

ii. The budget to actual report from the prior year; and,

iii. The Educational Plan for Student Success (EPSS).

d) Once the proposed budget has been developed, which is done on an Excel

spreadsheet, it is forwarded to the Principal for approval.

e) The proposed budget is then presented to the Governing Council for approval in an

open meeting.

f) For District Authorized Charter Schools, once the budget has been approved by the

Governing Council it is sent to be included in the overall District Budget.

g) For State Authorized Charter Schools, once the budget has been approved by the

Governing Council it is submitted directly to the Public Education Department (PED).

2) Budget Adjustments and Modifications

a) Budget adjustments, which do not alter the total amount of the budget, include the

following:

i. Intra-budget transfers: which are transfers between expenditure codes within

the same function

ii. Inter-budget: which are transfers between expenditure codes outside state

functions

b) Budget modifications, which do alter the total amount of the budget, include the

following:

i. Budget increases: which increase the funds available for the current year

ii. Budget decreases: which decrease the funds available for the current year

c) There are no budget transfers allowed between funds.

d) The Business Manager is responsible for preparing a proposal for all budget

adjustments and budget modifications.

e) The Business Manager will submit the proposed modified budget to the Principal for

approval.

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f) Once approved by the Principal, the proposed modified budget is submitted to the

Governing Council for approval at a scheduled meeting.

i. If the changes are approved, the approval is noted in the meeting minutes.

ii. A budget adjustment request is then submitted either electronically or manually

to the PED for approval.

g) Once all approvals are in place, the Business Manager makes the approved changes

to the budget in the Budget Module in the APTA Financial System.

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Section III – Purchasing

1) Requisition Purchasing

a) The requisitioning employee completes a purchase requisition form.

b) After all applicable information has been obtained, based on the procurement terms

(see below for the procurement process), the requisitioning employee must sign and

date the purchase requisition and forward it to the Principal for approval.

c) The Principal will review the purchase requisition and either approve, change or

deny the purchase.

i. If the purchase requisition is approved, the Principal will sign and date the

purchase requisition to signify approval.

ii. If the purchase requisition is denied:

1. The reason will be documented on the purchase requisition;

2. The Office Manager/Administrative Assistant will make a copy of the

denial to be filed; and

3. The form will be sent back to the requisitioning employee.

d) Once approved, the purchase requisition is forwarded to the Business Manager to

be entered into the Purchasing Module in AptaFund.

e) The selected vendor must be entered into the system as follows:

i. If the vendor is an existing vendor, their name is chosen from the vendor list.

ii. If the vendor is a new vendor, at a minimum the vendor name, federal tax ID

number and 1099 delegation must be entered.

2) Procurement Code Update & Process

a) Services, construction, or items of tangible personal property under $20,000 may be

obtained from the best obtainable source, considering cost, service, delivery and prior

use of similar goods. Although quotes are not required, they are strongly

recommended in order to ensure the best obtainable price is achieved.

i. A purchase order may be issued directly if the services, construction, or items of

tangible personal property are under $20,000.

b) Services, construction or items of tangible personal property having a value not

exceeding $60,000, excluding applicable state and local gross receipts taxes, may

be procured by the central purchasing office without going through the RFP

competitive bid process.

c) Competitive bids must be obtained on a Request for Proposal (RFP) form and in

accordance with New Mexico State Statute for purchases exceeding the following

thresholds:

i. Bids are required for tangible items estimated to cost more than $60,000.

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ii. Bids are required for professional services estimated to cost more than

$60,000.

d) In all instances where it is possible, the “Piggy Back” process will be utilized in

accordance with New Mexico State Statute (13-1-129 NMSA).

i. A letter will need to be provided from the vendor stating the uniformity of the

contracted cost.

e) Chief Procurement Officer (CPO)

i. Each State Agency and Local Public Body is required to identify its Chief

Procurement Officer by January 1, 2014.

1. 13-1-38.1 Definition; chief procurement officer:

“Chief Procurement Officer” means that person within a state agency’s

or local public body’s central purchasing office who is responsible for

the control of procurement of items of tangible personal property,

services, or construction. “Chief Procurement Officer” includes the state

purchasing agent.

f) Responsibilities of the CPO

i. 13-1-38 Responsible for the issuance of change orders

1. “Change Order” means a written order signed and issued by a

procurement officer directing the contractor to make changes which the

changes clause of the contract authorizes the procurement officer to

order with or without the consent of the contractor.

ii. 13-1-70 Responsible for the issuance of invitations to bid

1. “Notice of Invitations to Bid” means a document issued by the CPO

which contains a brief description of the services, construction or items

of tangible personal property to be procured, the location where

copies of the invitation to bid may be obtained, the location where bids

are to be received, the cost, if any, for copies of plans and

specifications, the date and place of the bid opening and such other

information as the procurement officer deems necessary.

iii. 13-1-95 Responsible to make determinations, including determinations

regarding exemptions, pursuant to the Procurement Code; issue purchase

orders and authorize small purchases pursuant to the Procurement Code; and

approve procurement pursuant to the Procurement Code.

iv. 13-1-106 Any decision by a procurement officer to permit or deny the

withdrawal of a bid on the basis of a mistake contained therein shall be

supported by a determination setting forth the grounds for the decision.

v. 13-1-111 Responsible for making the determination of when to use

competitive sealed proposals.

vi. 13-1-117.1 Responsible for adopting and carrying out regulations regarding

the selection of professional service awards.

vii. 13-1-125 Responsible for following the small purchase procedures for his/her

local public body [Charter School].

1. See 2a, 2b, 2c of this document

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d) Prior to printing the purchase order, the assigned Business Manager must review the

vendor information for completeness and accuracy as follows:

information is entered into the system and all existing information is checked

viii. 13-1-126 Responsible for the approval of sole source awards; this includes

determining the basis for the sole source procurement, conducting negotiations,

and maintaining all written determinations on file.

ix. 13-1-127 Responsible for making determinations regarding emergency

procurements.

x. 13-1-146 Responsible to determine when a security bid is required.

1. For construction contracts that exceed $25,000

xi. 13-1-156.1 Responsible to determine how to dispose of tangible property.

xii. 13-1-175 Responsible for issuing a determination relating to a protest.

1. Determination will explain the reasons for the actions taken, and inform

the protestant of the right to judicial review of the determination.

xiii. 13-1-179 Responsible for issuing a determination to debar or suspend.

g) Penalties

i. Any business or person that willfully violates the Procurement Code is guilty of:

1. A misdemeanor if the transaction is $50,000 or less;

2. A fourth degree felony if the transaction involves more than $50,000.

3) Verification and Approval

a) When the purchase requisition is entered into the financial system, a purchase order is

assigned to the purchase and a pre-numbered purchase order is automatically

generated.

b) Once the purchase order is generated, the Business Manager will verify theaccuracy

of the cost account by reviewing the purchase order within the Purchasing

Module.

i. If any changes are mandated, they are entered into the system at this time.

c) The Business Manager is responsible for comparing the purchase order to the current

budget to verify that the funds are available. During this verification process,the

specific line within the budget that corresponds to the purchase must be considered

rather than the total amount of the remaining budget.

i. If the funds are not available, the Business Manager will review whether there

are funds available to transfer to this line item to allow the purchase order.

ii. If funds are available, the Business Office Bookkeeper documents the fund

availability on the purchase order.

i

ii.

.

information is entered. order was not on the state approved vendor list, the new vendor and product

for accuracy

If the original vendor is on the state approved vendor list, any omitted

If a different vendor is utilized because the vendor noted on the purchase .

71

e) The financial system maintains a copy of every purchase order. Either an electronic

copy or a hard copy of the purchase order is sent to the vendor.

f) The assigned Business Manager signs purchase orders and sends them to the school to send to the vendor.

g) The vendor copy is filed in the Open Purchase Order file until an invoice is received.

4) Exemptions from the Procurement Code

a) There are several items that are exempt from the Procurement Code, listed in Section

13-1-98 NMSA 1978. Those related to school districts include:

i. Procurement of items of tangible personal property or services from another

state agency or local public body;

ii. Purchases of publicly provided or publically regulated gas, electricity, water,

sewer and refuse collection services;

iii. Travel or shipping by common carrier or by private conveyance or to meals

and lodging;

iv. Contracts for public school transportation services are covered under

regulation;

v. Minor purchases consisting of magazine subscriptions, conference registration

fees and other similar purchases where prepayments are required;

vi. The issuance, sale and delivery of public securities pursuant to the applicable

authorizing statute with the exception of bond attorneys and general financial

consultants;

vii. Contracts for retirement and other benefits pursuant to Sections 22-11-47

through 22-11-52, NMSA 1978; and,

viii. Entertainers.

b) SB 443 - *Updated* Exempt Purchases from the Procurement Code

i. Training materials in printed or electronic format

ii. Magazine subscriptions, web-based or electronic subscriptions, conference

registration fees, and other similar purchases where prepayment is required

not exceeding $10,000

iii. Legal subscriptions and research services

c) When a purchase is exempt from the Procurement Code, or is a recurring purchase or

a reimbursement payment, the normal purchasing process does not need to be

followed. In any of these instances, the following procedures are followed:

i. For recurring payments, no purchase requisition, purchase order or check

request is required. The Business Manager will enter the payment into the

Accounts Payable Module during the invoice processing.

ii. For reimbursements or other items that are exempt from the Procurement Code,

the requester must complete a check request form and submit the supporting

documentation to the Business Office.

d) The Business Manager will review the voucher summary report that is created during

the invoice processing cycle and authorize that all payments that are not

72

supported by a purchase order or do not follow the normal procurement process are

mandated and appear to be reasonable expenses.

73

signed receiving report

c) The recipient is required to sign and date the receiving report to authorize that all

goods on the receiving report were received.

Section IV – Accounts Payable Processing

1) Receiving

a) A designated individual at the School is responsible for receiving all purchased goods

and performing the following steps when goods are received:

i. Inspect the goods for visible damage in the presence of the carrier. Damaged

goods should not be accepted.

ii. The employee will inspect all goods received and compare the items and

quantities to the open purchase order.

iii. If discrepancies are discovered, they are documented and investigated.

b) The goods are delivered to the requisitioning employee.

d) The packing slip and the are forwarded to the school’s

Administrative Assistant to be matched and maintained with the corresponding

purchase requisition.

2) Invoice Processing

a) All invoices are forwarded to the Business Manager. When an invoice is received,the Business Manager will pull the corresponding purchase order from the openpurchase order file, print the receiving report and attach both documents to thisinvoice.

b) Accounts Payable will be processed semi-monthly.

c) The Business Manager is responsible for comparing the invoice, purchase order and

The following should be performed:

i. Verify the calculations and totals on the invoice, such as quantities received

multiplied by unit price.

ii. Verify that the total on the invoice is no more than 10% and $100 over the

amount approved on the Purchase Order.

iii. If the total exceeds the limit, a new Purchase Order must be created and the

verification and approval process must be redone with the new total.

d) The Business Manager will enter all invoices to be paid into the Accounts Payable

Module.

e) The Business Manager will print all checks and attach all supporting documents toeach check.

receiving report.

i

i. Verify that all items shown on the invoice were received.

i. Compare the items and quantities shown on the invoice to the items and

quantities shown shipped or delivered on the receiving reports.

74

f) The Business Manager then takes checks and supporting documents to the school to

be signed by the authorized signers.

g) The Office Manager will mail out all signed checks to the appropriatevendor.

i) The supporting documents are given back to the Business Manager to be filed in the

appropriate vendor files.

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Section V – Travel

1) Process for Travel

a) Employees traveling for work-related purposes must document their proposed

itinerary on a travel requisition form. The form must include the following information:

i. Employee Name;

ii. Dates of Travel;

iii. Reason for the travel;

iv. Estimated cost and description of related expenses, including:

1. Hotel

2. Flight

3. Rental car, mileage

4. Per diem

5. Registration fees, etc.

v. An indication as to whether advanced funds or reimbursement will be utilized.

b) Per diem and mileage rates will be applied according to the state rates established

by the Department of Finance and Administration.

c) Once the requisition is completed, the requisitioning employee must sign and date the

form.

d) The travel requisition form must be submitted to the Principal for review and approval.

i. If the travel requisition is denied, the Principal will document the reason for the

denial.

ii. If the travel requisition is approved, the Principal will sign and date the

requisition.

e) If the Principal is the employee that is submitting a travel requisition, it must be

reviewed and approved by the Governing Council President.

f) The travel requisition form will be distributed as follows:

i. Original form to the requisitioning employee;

ii. Duplicate copy to the School’s Administrative Assistant; and,

iii. Triplicate copy to the Business Office.

g) Funds may be advanced, if requested up to 80% of the total estimated travel cost. If

advance funds are required, the payment will be processed by the Business Office

Bookkeeper during the next accounts payable cycle and in accordance with the

accounts payable policies and procedures.

h) The requisitioning employee is responsible for making all travel arrangements.

i) All receipts must be maintained.

j) When the employee returns from travel, they have 7 days to complete a pre-

numbered travel voucher. The corresponding receipts or other supporting

documentation must be attached to substantiate each expense. The travel voucher

must include, at a minimum, the following information:

i. Employee Name;

ii. Corresponding travel requisition number;

iii. A description of each expense incurred;

iv. The actual cost of each expense; and,

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v. For advances, a reconciliation must be performed between the expense totals

on the travel requisition and those on the travel voucher with a total of how

much is owed to the employee or due from the employee.

k) The completed travel voucher must be signed and dated by the employee and

forwarded to the Principal for approval.

l) If the Principal is the employee that is submitting the travel voucher, it must be

reviewed and approved by the Business Manager.

i. If the travel voucher total exceeds the approved total on the Travel Requisition

form by greater than 10% and by more than $100, the Business Manager will

forward the Travel Voucher to the Governing Council for approval.

m) The travel voucher form has triplicate copies that will be distributed as follows:

i. Original form to the requisitioning employee;

ii. Duplicate copy to the School’s Administrative Assistant; and,

iii. Triplicate copy to the Assistant Business Manager

n) The Charter School’s Administrative Assistant will match the travel voucher to the

corresponding travel requisition, and file the forms in the appropriate personnel file.

o) The Business Office will match all travel vouchers received to their corresponding

travel requisitions and determine if payment is due.

p) Any payment due to the employee will be processed by the Business Office

Bookkeeper during the next account payable cycle and in accordance with the

accounts payable policies and procedures.

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Section VI – Bank Reconciliations

Bank Reconciliations

1) A bank reconciliation is performed on a monthly basis by the assigned Business Manager.

2) The check register and general ledger detail are exported from the accounting system into

Excel. The bank reconciliation is performed in an Excel spreadsheet using a preexisting

template.

3) The bank statement is viewed online.

4) The reconciliation must be completed by the 15th of each month.

5) All differences between Bank and Book will be posted in the month reconciled.

6) The Business Manager will review and approve the bank reconciliation after completion.

78

Section VII – Payroll

To provide a system of internal controls the following procedures over Payroll and Payroll

Liabilities will be implemented:

1) Payroll Set-up

a) The budget process will establish proposed positions, FTE’s, and school budget lines (cost accounts) which will be used to develop the school budget. The school’s assigned business manager will work with the school to develop the budget which will be approved by the school’s governing council.

b) The school administrator is responsible for hiring and terminating all school employees. As part of this, the administrator will provide payroll files for all employees to the Vigil Group Payroll Coordinator. The Payroll Coordinator will work with Vigil Group Interns to review the files to ensure the payroll checklist is complete. The interns will also provide data entry into the school financial system payroll and human resource modules of all employee information. The interns will electronically inform the Payroll Coordinator and Assigned Business Manager when the data entry has been completed for each school.

c) The assigned Business Manager and the Payroll Coordinator will review the data entry completed by the Interns. The Assigned Business Manager will review the entry for budgetary compliance for FTE, Cost Account, salary amount and stipend amounts. The Payroll Coordinator will review the data entry completed for payroll compliance.

d) The Payroll Coordinator working with the Interns will make all necessary corrections. When the payroll is correct the Payroll Coordinator will electronically notify that all entries are correct and ready for job approval. The Assigned Business Manager will approve the job.

e) The Interns will then enter all deduction sets. Upon completion of the entry the Interns will electronically notify The Payroll Liability Coordinator that the deduction sets have been entered. The Payroll Liability Coordinator will review the data entry. The Payroll Liability Coordinator will correct any errors. Upon correction of any errors, the Payroll Liability Coordinator will electronically notify the Assigned Business Manager and Payroll Coordinator that the employees are fully set up.

f) The Business Manager can now review the overall budget for compliance with state regulations. The Payroll Coordinator can now move employees into the payroll register.

2) Processing Payrolls

a) Schools will be asked to submit all time sheets and leave sheets to the Payroll Coordinator. The Payroll Coordinator will establish deadlines for each payroll. The Payroll Coordinator will monitor the schools submission of required payroll sheets. If a school does not meet the deadline the Payroll Coordinator may request the assigned Business Manager to get the needed documents.

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b) The Payroll Coordinator will assign the interns with data entry of payroll documents.The Payroll Coordinator will review all entries made by the interns. Interns will correctany errors. Upon completion with no errors, the Payroll Coordinator will submit thePayroll Register to the School Administrator copying the Assigned Business Manager.The School Administrator will approve the register. The approval can be by approvalon the financial system (Apta) directly, or by email. If the approval is by email, theassigned Business Manager should approve the payroll register on Apta.

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Section VIII – Capital Assets

1) Capitalization

a) A capital asset shall be defined as any single item of non-expendable personal

property, the cost of which exceeds $5,000 and has a useful life of more than one

year.

b) The cost basis of assets includes all charges relating to the purchase of the asset,

including the purchase price, freight charges, and installation, if applicable.

c) The cost of buildings includes all expenditures related directly to acquisition or

construction. These costs include:

i. Materials

ii. Labor

iii. Overhead incurred during constructions

iv. Fees (such as attorney’s fees, architect’s fees, etc.)

v. Building permits

d) Expenditures incurred in connection with maintaining an existing facility in good

working order are expensed as a repair if the cost is less than $5,000.

2) Acquisitions

a) The purchase of capital assets is initiated using the same policies and procedures as all

other purchases. (See Purchasing Policies & Procedures)

b) The Business Office is responsible for ensuring that all purchases that qualify as capital

assets are properly coded during the purchase order approval stage of the

purchasing process.

3) Dispositions

a) All dispositions will be processed according to the salvage process and in accordance

with New Mexico State Statutes.

i. After the salvage process has been completed, the Business Office deletes the

item from the asset records and records the disposition.

b) Mission or stolen assets are reported in writing to the Principal as soon as possible.

i. A police report must be filed for all stolen assets.

ii. If unrecovered, the Business Office is notified in writing and the asset is then

removed from the asset records.

4) Asset Records

a) The Business Office maintains a detailed listing of capital assets; including the

description, the date acquired, vendor, cost basis, useful life, depreciation information

and salvage value.

b) The Business Office updates the general fixed assets account group when new assets

are acquired, disposed of, lost or stolen.

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c) Annually, the Business Office furnishes the Principal with a list of capital assets,

including any quarter year acquisitions or disposals.

i. The Principal will be responsible for designating an employee to perform a

physical inventory and identify capital assets that are not on the listing.

ii. Any discrepancies noted by the school are reported to the Business Office as

soon as possible. The Business Office will be responsible for reconciling any

differences.

d) At year-end, the assigned Business Manager will reconcile the ledger account to the

school’s inventory listing and make any necessary adjustments.

e) The Business Office is responsible for keeping adequate records on the depreciation

lives, depreciation method used and accumulated depreciation for each fixed asset.

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Section IX – Cash Controls

1) Cash Receipts

a) The School’s Administrative Assistant maintains a book of pre-numbered cash receipts.

b) Coin, currencies, checks, money orders, and other forms of monies are received in the

following ways:

i. Received at the school by the teacher and the amount received from each

source must be entered on a cash receipts listing.

1. The Teacher is responsible for turning in all monies received and the

corresponding cash receipts listing on a daily basis to the School’s

Administrative Assistant.

2. The School’s Administrative Assistant is required to count all monies

received in the presence of the teacher and issue to the teacher a pre-

numbered cash receipt at that time.

ii. Received directly by the School’s Administrative Assistant, who issues a pre-

numbered cash receipt.

c) The cash receipts book has triplicate copies that shall be distributed as follows:

i. Original to the payer;

ii. Duplicate attached to the school’s copy of the corresponding deposit slip;

iii. Triplicate remains in the receipt book.

d) If a receipt is voided, all copies shall be marked “VOID” and retained in the receipt

book.

e) All monies received must be kept in a locked drawer until they are deposited.

f) All checks shall be endorsed with the “For Deposit Only” stamp when received.

2) Depositing

a) All monies must be deposited into a checking account within 24 hours of being

received.

b) The School’s Administrative Assistant is responsible for completing pre-numbered

deposit slips.

c) The deposit slip and all monies being deposited are forwarded to the appropriate

authority for approval.

i. The Principal or designee approves all deposits at the school.

d) Deposits are made by the School’s Administrative Assistant or designee.

e) A copy of the deposit slip, the deposit verification slip and all related cash receipts

are filed together by date.

3) Revenue Ledger

a) All revenue entries are entered into the revenue ledger by the assigned Business

Manager.

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b) The School’s Administrative Assistant is responsible for forwarding a copy of all cash

receipts to the Assigned Business Manager on a weekly basis.

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Section X – Student Activity Funds

1) Deposits

a) Student Activity Funds are used to account for those resources owned, operated and

managed by the student body, under guidance of a staff member or another adult,

for educational, recreational or cultural purposes. These funds are used for a wide

range of activities that can include the school yearbook, student athletics or various

student clubs.

b) The club sponsor or treasurer must bring all monies collected to the School’s

Administrative Assistant for deposit by the end of the day of collection.

c) Sponsors who fail to deliver funds to the School’s Administrative Assistant shall be

reported to the Principal/Director.

d) The School’s Administrative Assistant will issue a pre-numbered cash receipt for the

monies received, and record the receipt on a Student Activity Funds Log. The

depositor is required to sign the log to signify the noted amount of deposited funds is

accurate.

e) The Student Activity Funds Log must be forwarded to the Business Office weekly in

which the collection occurs, so that it can be entered into the system.

f) The School’s Administrative Assistant will follow the normal deposit procedures when

depositing Student Activity Funds.

g) Sponsors are responsible for developing budgets upon deposit of funds.

h) The assigned Business Manager will reconcile the cash account on a monthly basis.

2) Disbursements

a) Sponsors are responsible for submitting a check request and all other appropriate

documents to withdraw funds from their account.

b) Sponsors are responsible for obtaining the Principal’s signature on the check request,

approving the withdrawal of funds, prior to submitting the request to the Business

Office.

c) Funds that are withdrawn shall be given to the adult sponsor; under no circumstances

shall funds be released to individual students.

i. Funds will be dispersed in the form of a check.

ii. Absolutely no cash will be given as a form of withdrawal.

d) All excess change that results from a withdrawal shall be re-deposited in accordance

with the deposit procedures above.

e) When a prepayment must be made or a reimbursement is being claimed, the

appropriate receipts or other supporting documents must be attached to substantiate

the amount of the withdrawal.

i. Again, funds that are not accounted for with receipts must be re-deposited.

f) All goods purchased through Student Activities must follow the school’s procurement

policies.

g) Any balances remaining of the account name shall be carried over into the new fiscal

year under the same account. If a club or activity closes at the end of a fiscal year,

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the Principal/Director shall be authorized to move any remaining funds into an

administrative activity fund.

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Section XI – Journal Entries

Journal Entries

1) All journal entries are made at the Business Office.

2) The assigned Business Manager prepares a journal entry in the financial system. The system

will date the day of entry; the Assigned Business Manager will date the effective date.

3) Another Vigil Group Business Manager must review the journal entry, ensure the accuracy of

the account coding, and post the journal entry into the system indicating their approval by the

action.

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Section XII – General Ledger

General Ledger

1) The general ledger is a record containing the accounts needed to reflect the financial position

and the results of the operations of the school. Double-entry bookkeeping is utilized, and

therefore the debits and credits in the general ledger equal.

2) The school utilizes the PED Uniform Chart of Accounts (UCOA). The structure of the UCOA is as

follows:

Component Structure

Fund X/XXXX

Function X/XXX

Object X/XXXX

Program XXXX

Location XXX/XXX

Job Class XXXX

3) The Business Manager is responsible for maintaining the following journals:

a) Cash Disbursement Journal

b) Cash Receipts Journal

c) Payroll Journal

d) All other accounting data is summarized in the General Ledger at month end

4) These journals are all used to update the General Ledger (summary of accounts) at month

end.

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Section XIII – Financial Reporting

Financial Reporting

1) All reports are generated by the Vigil Group Business Managers.

2) The following reports are generated:

a) Expenditure report

b) Revenue

c) Bank Reconciliation report

d) Open Purchase Order Report

e) Outstanding Purchase Order Report

f) Trial Balance Report

3) All reports are reviewed and approved by the Business Manager prior to being submitted to

the Governing Council.

4) All monthly and quarterly reports must be submitted to the state by the 15th day of the end of

the reporting period.

5) The Annual Summary of the Year report must be submitted by July 31st (last day of the month

following year-end).

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Section XIV – Record Retention

Record Retention

1) The school retains records in an orderly fashion, for time periods that comply with the State

Records Retention Act.

2) Filing at the school is performed and maintained by the School’s Administrative Assistant.

3) Filing at the Business Office is performed and maintained by the Business Office Staff.

4) All archived files, manual and CD ROM, will be stored by category and dated in filing boxes,

and maintained in a locked room. The filing boxes will be clearly labeled indicating what

files are in the box.

5) The School’s Administrative Assistant and the assigned Business Manager are responsible for

maintaining adequate and up-to-date records of where all records are maintained.

6) The Assistant Business Manager maintains a permanent list of all destroyed records for future

reference.

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Section XV – Account Reconciliation

1) Asset Account Reconciliations

a) Asset accounts, which may include investments, inventory, prepaid expenses, travel

advances, employee accounts receivable, etc., will be reconciled by the Business

Manager on a monthly basis. This reconciliation is necessary to make adjustments to

the asset account to correct previous posting errors, to correct detail in the asset

account as a result of the discovery of subsequent information about an account and

other miscellaneous adjustments needed to bring the asset account in agreement with

the supporting detail.

b) These asset accounts should first be reconciled to any supporting subsidiary ledgers.

The subsidiary ledgers maintain the detail by individual transaction. All debt and

credit entries to the individual subsidiary ledgers should be agreed to the total posting

in the General Ledger for that period.

c) Once the subsidiary ledgers have been reviewed, corrected and are deemed

accurate, adjusting journal entries may be necessary to bring the General Ledger in

agreement with the totals from the subsidiary ledgers. The information necessary to

complete these adjusting journal entries will be uncovered during step b) above.

d) The Business Manager will maintain a file folder for each asset account.

2) Liability Account Reconciliation

a) Liability Accounts, which may include payroll taxes payable, capital lease liability,

accounts payable, etc., should be reconciled by the Business Manager on a monthly

basis. This reconciliation is necessary to make adjustments to the asset account to

correct previous posting errors, to correct detail in the asset account as a result of the

discovery of subsequent information about an account and other miscellaneous

adjustments needed to bring the liability account in agreement with the supporting

detail.

b) These liability accounts should first be reconciled to any supporting subsidiary ledgers.

The subsidiary ledgers maintain the detail by individual transaction. All debit and

credit entries to the individual subsidiary ledgers should be agreed to the total

postings in the General Ledger for that period.

c) Once the subsidiary ledgers have been reviewed, corrected and are deemed

accurate, adjusting journal entries may be necessary to bring the General Ledger in

agreement with the totals from the subsidiary ledgers. The information necessary to

complete these adjusting journal entries will be uncovered during step b) above.

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APPENDIX 3

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APPENDIX 4

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APPENDIX 5

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