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
Why Monitor Now?
August 2013
• 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
• On-Site Reviews• Program• Focused • Fiscal
isAugust
2013
Types of Monitoring
Fiscal Monitoring
What to Expect and How to Prepare
August 2013
Click icon to add picture
• 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
GSRP MonitoringScope of Fiscal Review
August 2013
• Expenses• Allowable• Reasonable• Necessary
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
• Record expenses properly• Report expenses properly
August 2013
GSRP MonitoringBest Practices
Program Monitoring
What to Expect and How to Prepare
August 2013
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
Oh no!August
2013
GSRP Program Monitoring
August 2013
GSRP Program Monitoring
Program Monitoring
August 2013
Monitoring Local GSRPs
Linda StachowiakPreschool Services Supervisor
August 2013
GSRP Monitoring
