mde monitoring for compliance and quality gsrp program and fiscal monitoring of intermediate school...
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MDE Monitoring for Compliance and Quality
GSRP Program and Fiscal Monitoring of Intermediate School Districts (ISDs)
Pat Sargent, Education ConsultantBeth Glomski, Administrative & Fiscal Unit
Office of Great Start
Monitoring
August 2013
To generally be aware of the state of a system
To keep track of, systematically
To test or sample, especially on an ongoing basis
• Monitoring is based on policies and guidelines found in:• State Legislation• Assurance and Certifications• Implementation Manual• MI Public School Accounting Manual• Generally Accepted Accounting Principles
(GAAP)August
2013
GSRP Monitoring
• Who is involved?• ECC and ECS• Business Manager• Superintendent• Subrecipient Officials• Others as Requested
August 2013
GSRP Monitoring
• Starting with the 2012-2013 grant year• All ISDs put into monitoring cycle• Annual use of risk analysis• Pilot with GEMS-MARS spring 2014
August 2013
GSRP Monitoring
• What is a Fiscal Review?• Analysis of all financial records that relate
to the GSRP funds • Revenues• Expenses• MEGS+ application and reports
August 2013
GSRP Monitoring Fiscal Review
• Revenues• Amount recorded equals
allocation• Amounts sent to
subrecipientsAugust
2013
GSRP MonitoringScope of Fiscal Review
Example of allowable, reasonable and necessary expenses
August 2013
GSRP MonitoringScope of a Fiscal Review
• Expenses need to also be:• Adequately documented• Respectful of all laws,
regulations and guidance for GSRP
August 2013
GSRP MonitoringScope of Fiscal Review
• On-site Review• Notification• Documentation• Criteria• Findings• Compliance Plan
August 2013
GSRP MonitoringThe Process
• Contracted Services• Contracts not on file or non
existent• Contracts do not have necessary
elements
August 2013
GSRP MonitoringCommon Findings
• Internal Control• CARES• Compliance• Accomplishment• Relevant• Economical• Safeguard
August 2013
GSRP MonitoringCommon Findings
• Lack of documentation• Purchased, received and paid
support• Unallowable costs• GSRP rules and regulations
August 2013
GSRP MonitoringCommon Findings
GSRP MonitoringBest Practices
August 2013
• Document, Document, Document• Invoices• Contracts• Receipts
Monitoring
August 2013
To generally be aware of the state of a system
To keep track of, systematically
To test or sample, especially on an ongoing basis
Contact Information
August 2013
Beth Glomskiglomskie@michigan.gov(517) 241-9133
Pat Sargentsargentp@michigan.gov
(517) 241-4741
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