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No Child Left Behind (NCLB)
Title IV, Part B
21st Century Community Learning Centers
2009-2010
Monitoring and Self-Assessment
Work Papers
Continuation Grants
Agency Name
Program Name
2009-2010 Project Number
Florida Department of Education
Bureau of Family and Community Outreach
TABLE OF CONTENTS
INTRODUCTION.......................................................................................................................................... 3
INSTRUCTIONS .......................................................................................................................................... 4
SELF-EVALUATION CERTIFICATION ................................................................................................... 6
NEEDS ASSESSMENT REQUIREMENTS ............................................................................................. 7
PROGRAM IMPLEMENTATION REQUIREMENTS ............................................................................. 8
FISCAL MANAGEMENT REQUIREMENTS......................................................................................... 14
PROPERTY MANAGEMENT REQUIREMENTS ................................................................................. 20
EVALUATION REQUIREMENTS ........................................................................................................... 25
SAMPLE CORRECTIVE ACTION .......................................................................................................... 26
2009-10 SELF ASSESSMENT CORRECTIVE ACTION FORM ....................................................... 27
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INTRODUCTION
The Florida Department of Education (FLDOE) has established a monitoring process of Title IV, Part B of
the No Child Left Behind Act using criteria established in the United States Office of Management and
Budget Circular A-133, Compliance Supplement, and other statutory and regulatory requirements. The
FLDOE is accountable to the Federal government for the proper administration of Federal financial
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assistance programs such as 21st Century Community Learning Centers (21 CCLC). Consequently,
sub-grantees are accountable to the FLDOE for the proper administration of Federal programs and the
FLDOE is ultimately responsible for the correction of deficiencies in program operations that are identified
through audits, monitoring, or evaluation [U.S. Code Title 20, Chapter 790]. The monitoring process for
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21 CCLC Programs is best described as a tiered approach commencing with a self-assessment
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completed by all sub-grantees and involving desktop and on-site monitoring of selected 21 CCLC
programs.
The completion of the Monitoring and Self-Assessment Work Papers, commonly referred to as the Work
Papers, is the initial step of the monitoring process required by the FLDOE of all recipients of 21st CCLC
funds. The purpose of the Work Papers is to provide sub-grantees with an opportunity to assess the
implementation of their 21st CCLC program(s) and document the implementation of applicable Federal
and State statutory and regulatory requirements. The Work Papers are divided into five components:
Component A Needs Assessment Requirements,
Component B Program Implementation Requirements,
Component C Fiscal Management Requirements,
Component D Property Management Requirements, and
Component E Evaluation Requirements.
As the initial step of the desktop monitoring process, all completed Monitoring and Self-Assessment Work
Papers are reviewed by the Policy, Monitoring and Compliance (PMC) Unit. The goal for this process is
two-fold: (1) inform the sub-grantee about compliance expectations, and (2) to provide sub-grantees with
an opportunity to identify areas requiring improvement and develop corrective actions (CA) plans to
address these areas. The responses provided by the sub-grantees in the Work Papers, including
corrective action plans, are not a factor in the decision by the FLDOE to conduct further monitoring
activities of the sub-grantee. Documentation to support compliance with all the items included in the Work
Papers must be retained by all sub-grantees and available for review by FLDOE if requested.
Selected sub-grantees are chosen for desktop monitoring based on a risk assessment. Risk assessment
is a process used to evaluate variables associated with 21st CCLC grants that assigns a rating to the
level of risk to the FLDOE associated with each provider. The variables include level of performance on
specific indicators (e.g., rate of expenditures, utilization, reporting) and identified operational risk (e.g.,
amount of funding, number of grants, organizational changes). Issues and concerns identified during the
desktop monitoring may lead to a more intensive review, such as an on-site monitoring visit.
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INSTRUCTIONS
For each component, sub-grantees must do the following:
Carefully review the introduction to each component.
Determine if your program is complying with each compliance item.
Determine if documentation to support the compliance item is available.
Check “in compliance” if you are implementing AND documenting each compliance item.
Check all sources of documentation kept on-file that support implementation of each
compliance item.
Complete “other” for additional documentation not listed (optional)
Check “Needs Improvement” if you are not implementing and/or documenting this item
accurately.
Check “N/A” only if this compliance item is not applicable to your program.
For each item identified as “Needs Improvement”, the sub-grantee must develop a Corrective Action Plan
utilizing the Corrective Action (CA) form located at the end of the work papers. The Corrective Action (CA)
Form must be completed, signed as indicated, and mailed with the certification page, as per instructions
provided below. The Policy, Monitoring, and Compliance Unit (PMC) will review each CA and notify the
sub-grantee if the CA is accepted or needs to be revised.
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The work papers should be downloaded from the FLDOE 21 CCLC web-site at
http://www.fldoe.org/curriculum/21century/ and completed electronically. Once completed, the work
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papers must be e-mailed as an attachment to Lani Lingo, Director, FLDOE’s 21 CCLC Program to the
following address: lani.lingo@fldoe.org. Due to the large number of e-mails received by the FLDOE,
please type “2009-10 Monitoring & Self Assessment Work Papers” in the subject line. Also, please copy
Dr. Dinh Nguyen at dnguyen@hhp.ufl.edu.
Mail the completed Self-Evaluation Certification (page 5) with the original signature of the agency head to
the FLDOE at the address listed below. Mail corrective action forms with the appropriate signatures to the
same address. Electronic signatures are NOT acceptable, therefore, the work papers will be considered
as incomplete until the FLDOE receives the signed documents.
The completed work papers, signed certification and signed corrective action plans, if applicable,
must be received by FLDOE by:
December 11, 2009 for Request for Application (RFA) program
January 29, 2010 for Request for Proposal (RFP) program
Mail the signed certification page and any self-reported corrective action plans to:
Lani Lingo, Director
Florida Department of Education
325 W. Gaines Street
Turlington Building, Suite 544
Tallahassee, Florida 32399-0400
Questions concerning the work papers should be directed to Lani Lingo at phone number (850) 245-0852
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or via e-mail to lani.lingo@fldoe.org or to the 21 CCLC Administrative Team’s PMC Office at
(850) 922-2575; e-mail dnguyen@hhp.ufl.edu.
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No Child Left Behind (NCLB)
Title IV, Part B
21st Century Community Learning Centers
SELF-EVALUATION CERTIFICATION
Agency Name:
2009-2010 Project Number:
Program Manager:
Fiscal Manager:
Property Custodian:
By signing below I certify that all facts, figures and representations made in the 2009-10
Monitoring and Self-Assessment Work Papers are true, correct, and consistent with the
statement of general assurances and specific program assurances contained in the
approved 21st CCLC Request for Proposal (RFP) or Request for Application (RFA).
Furthermore, all applicable statutes, regulations, policies, administrative and programmatic
requirements, and procedures for fiscal control and maintenance of records are being
implemented to ensure proper accountability for the expenditure of funds on this project or
measures are being implemented to address areas in need of improvement. All records
necessary to substantiate these requirements will be available for review by appropriate
state and Federal staff.
Agency Head’s Name (Please Print) Agency Head’s Title
Agency Head’s Signature Date
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COMPONENT A
NEEDS ASSESSMENT REQUIREMENTS
Title IV, Part B of the NCLB Act of 2001 provides principles of effectiveness to guide local sub-grantees in
identifying and implementing programs and activities that can directly enhance student learning. These
activities must be based on:
(1) Assessment of objective data regarding the need for before school, after school, and
summer programming;
(2) Established set of performance measures aimed at ensuring high quality academic
enrichment opportunities; and
(3) Scientifically based research, if appropriate.
Objective needs assessment data are required to justify and support the following: changes to objectives,
the addition of new programs (e.g., character education, technology education) and/or activities (e.g.,
mentoring, GED preparation), the addition of certain grade levels, and the addition of new programs or
curricula for students and/or family members among other changes. Needs assessment data must be
kept on-file. [Sections 4204(b) and 4205(b) of Title IV, Part B; 2009-2010 FLDOE RFP p. 8; 2009-2010
FLDOE RFA p.11]
1. A needs assessment was conducted and the objective needs assessment data collected was
analyzed to support changes in program objectives, activities and adopting new programs and
grade levels.
[Sections 4204(b)(2)(1) & 4205(b) of Title IV, Part B]
Documentation Supporting Compliance:
Copies of needs assessment data used to support program activities, as stipulated in the
request for proposal (RFP)
Copies of needs assessment data used to justify changes, as stipulated in the request for
application (RFA) or approved program amendment
Data collection instruments (e.g., surveys, focus groups)
Documentation to support evaluation of the data including report of findings
Other (Specify):
N/A (no changes were made to the program)
NEEDS IMPROVEMENT IN COMPLIANCE
2. Each program or activity was based on an assessment of objective data, an established set of
performance measures, and scientifically based research, if appropriate.
[Section 4205(b)(1) of Title IV, Part B]
Documentation Supporting Compliance:
Copies of performance measures aligned with data and scientifically based research
strategies employed in core academic enrichment areas, as stipulated in the request for
proposal (RFP)
Copies of performance measures aligned with data and scientifically based research
strategies employed in core academic enrichment areas to justify changes, as stipulated in
the request for application (RFA) or approved program amendment
Other (Specify):
N/A (no changes were made to program)
NEEDS IMPROVEMENT IN COMPLIANCE
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COMPONENT B
PROGRAM IMPLEMENTATION REQUIREMENTS
The guiding document for program implementation is the sub-grantee’s approved project application. The
FLDOE Project Application and Amendment Procedures for Federal and State Programs (Green Book,
2005) Section D-5, General Assurances, states that the recipients of state and federal awards will
administer each program as described by the approved application in accordance with all applicable
statutes and regulations. Project recipients are evaluated and monitored primarily on the implementation
of goals, objectives and activities as stipulated in the approved application. The compliance items in this
section represent many of the statutory and regulatory requirements as well as requirements in the
Request for Application or Request for Proposal for all sub-grantees.
The main purposes of 21st CCLC programs are to:
(1) provide opportunities for academic enrichment including tutoring;
(2) offer students a broad array of additional services, programs, and activities; and
(3) offer families of actively participating students literacy and related educational development activities.
Sub-grantees are required to address all of the required components related to the three main purposes
as described in the grant application. All grant activities must support actively participating students and
must take place during non-regular school hours.
[Section 4201(b)(3) of Title IV, Part B; Sections 9501, Part E, Subpart 1 & 9505, Part F, Subpart 2 of
Title IX, Uniform Provisions; FLDOE 2009-10 RFP pp. 10-12; RFA pp. 2-5; 12-21]
1. The program provides ongoing, meaningful, and timely consultation with private school officials
representing all the private schools located within its boundaries, school attendance areas or areas
served by the program (listed on the Private School Consultation form of the approved application.)
[Section 9501(c) of Title IX Uniform Provisions; 2009-2010 FLDOE RFA pp. 12-21]
Documentation Supporting Compliance:
Correspondence requiring feedback from private school officials
Registered mail receipts for any correspondence to private schools
Evidence of coordination of efforts/planning
Completed Intent to Participate forms
Meeting agendas with attendance rosters
Private school needs assessment data
Call logs indicating at least date of call, person contacted, school, and purpose of call
E-mail notification with copies of “read receipts”
Other (Specify):
N/A (no private schools located within the service area of the site where the program is located)
NEEDS IMPROVEMENT IN COMPLIANCE
2. The program equitably serves eligible non-public school students.
[Section 9501 of Title IX, Subpart 1, Uniform Provisions; 2009-2010 FLDOE RFA]
Documentation Supporting Compliance:
List of private school students attending the program
Correspondence offering services to private school students
Registered mail receipts
Completed Intent to Participate forms
E-mail notification with copies of “read receipts”
Other (Specify):
N/A (no private schools located within the service area of the site where the program is located)
NEEDS IMPROVEMENT IN COMPLIANCE
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3. The program provides equitable services to private school teachers and other educational
personnel.
[Sections 9501-9504 of Title IX, Subpart 1, Uniform Provisions; 2009-2010 FLDOE RFA]
Documentation Supporting Compliance:
Roster of attendees at professional development activity
Correspondence offering services to private school teachers and other educational personnel.
Registered mail receipts
Completed Non-Public School Intent to Participate Form
E-mail notification with copies of “read receipts”
Other (Specify):
N/A (no private schools located within the service area of the site where the program is located)
NEEDS IMPROVEMENT IN COMPLIANCE
4. The program serves public school students attending schools eligible for Title I school-wide
programs (SWPs) identified in the approved application or approved amendment, under Section
1114 of Title I, Part A.
[Section 4204(b)(2)(F) of Title IV, Part B; ED Non-Regulatory Guidance, F-3; 09-10 FLDOE RFA]
Documentation Supporting Compliance:
Student Registration forms or other documentation indicating the school attended
FRPL summary of schools selected or certification list (including feeder schools)
FLDOE list of Title I schools
School district data on Title I schools
Local data on area household income
Other (Specify):
NEEDS IMPROVEMENT IN COMPLIANCE
5. The program has identified and is serving only selected eligible students as described in the
approved application or program amendment(s) (e.g., selected grade levels, students who scored
th
below grade level, students who scored in the bottom 25 percentile on a norm-referenced test).
[2009-2010 FLDOE RFA]
Identify student selection criteria:
Documentation Supporting Compliance:
List of students with corresponding data meeting criteria
Daytime teacher referral
Counselor Referral
Other (Specify):
N/A (the programs serves all students on a first-come-first served basis)
NEEDS IMPROVEMENT IN COMPLIANCE
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6. The program provides a broad array of academic and enrichment activities to meet the diverse needs of
students. Activities are consistent with goals and objectives as specified in the approved application or
program amendment(s).
[Section 4204(b)(2)(B) of Title IV, Part B; Section 4205(a) and Section 4205(b)(1)(2) of Title IV,
Part B; 2009-10 FLDOE RFA]
Documentation Supporting Compliance:
Detailed, updated daily/weekly schedules
Lesson plans for activities/programs
Contractual agreements with outside entities to provide services
Activity agenda and attendance roster for special activities
Other (Specify):
NEEDS IMPROVEMENT IN COMPLIANCE
7. The program employs only Florida certified teachers for remedial education and academic
enrichment in reading, math, and science. [2009-2010 FLDOE RFA]
Documentation Supporting Compliance:
Copy of teachers’ certifications
School district data indicating areas of certification
FLDOE data indicating areas of certification
Other (Specify):
NEEDS IMPROVEMENT IN COMPLIANCE
8. The program provides tutoring services and homework assistance for participating students.
[Section 4204(b)(2)(M) of Title IV, Part B; 2009-2010 FLDOE RFA]
Documentation Supporting Compliance:
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Schedule of tutoring and mentoring designated for 21 CCLC
Weekly schedule indicating tutoring and homework assistance times
Sign in/out sheets for tutors
Other (Specify):
NEEDS IMPROVEMENT IN COMPLIANCE
9. The program provides family literacy and related educational services as described in the
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approved application or amendment(s) for families of students actively participating in the 21
CCLC program.
[Section 4205(a)(10) of Title IV, Part B; 2009-2010 FLDOE RFA]
Documentation Supporting Compliance:
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Agenda of family literacy activities sponsored or co-sponsored by 21 CCLC with sign-in sheets
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List of family members attending activities that identify an active 21 CCLC students
Announcements of activities with sign-in sheets
Correspondence with adult family members
Registered mail receipts
Evaluation forms providing feedback about the activity
Other (Specify):
NEEDS IMPROVEMENT IN COMPLIANCE
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10. During the school year, each site operates:
At least four (4) after school and/or summer days per week
At least two (2) hours per day minimum for the afterschool component
Twelve (12) after school hours per week (minimum) for student services (before school,
weekend, holiday, and adult family members do not contribute to the 12-hour after
school requirement)
One(1) hour per day for Before School services, if approved in the application
Four (4) hours minimum per day for Weekends, Holidays, and Summer services, if
approved in the application
Each student participant has the opportunity to receive 12 hours of programming per week.
[2009-2010 FLDOE RFA]
Documentation Supporting Compliance:
Detailed weekly schedule capturing all activities & grade levels as well as program
starting and ending times.
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Bell schedule for all the schools attended by the 21 CCLC students
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School calendars for all the schools attended by the 21 CCLC students
Other (Specify):
NEEDS IMPROVEMENT IN COMPLIANCE
11. Students with special needs (ESE, ELLs, migrant, neglected or delinquent, homeless) are
identified and provided accommodations or services to meet their special needs.
[Section 427 of GEPA; 2009-2010 FLDOE RFA]
Documentation Supporting Compliance:
Evidence of qualified staff working with students (certified teacher and/or experienced
paraprofessional)
Special curriculum or lesson plans indicating accommodations provided
Evidence of efforts to identify students with special needs
Program schedule listing Special classes and/or activities
Receipts documenting the purchase of specialized supplies or equipment
Other (Specify):
N/A (no students with special needs attending the program)
NEEDS IMPROVEMENT IN COMPLIANCE
12. The program operates in active collaboration with the regular school day and has provided links
to regular school day teachers and staff (e.g., setting goals and objectives, recruiting students,
communicating school day curricula, providing feedback on students’ progress, sharing
instructional practices, promoting access to facilities, providing resources or assistance).
[Section 4204(b)(2)(D) of Title IV, Part B; 2009-2010 FLDOE RFA]
Documentation Supporting Compliance:
Teacher feedback on need of students
Meeting agendas or notes between daytime and afterschool teachers
Written requests from the program for feedback from regular school day staff
Correspondence between daytime and afterschool teachers
Evidence of developing academic plans for individual students or groups of students
Other (Specify):
NEEDS IMPROVEMENT IN COMPLIANCE
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13. The program has developed and implemented procedures to ensure the safety of students and
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family members while participating in 21 CCLC activities.
[Section 4204(b)(2)(A)(i)(ii) of Title IV, Part B; 2009-2010 FLDOE RFA]
Documentation Supporting Compliance:
A record for each student clearly identifying who is authorized to pick up the student
A process in place to confirm the identity of the individual picking up the student
Written consent from parent/guardian for child to walk home (if applicable)
Daily or weekly schedule identifying the location of all the students at all times
Documentary confirmation that staff has been properly screened including:
Level I Background screening
Level II Background screening (includes fingerprints and FBI search)
Written Safety Plan
Staff training on safety procedures documented with agenda and sign-in/out sheets
Program performs emergency drills (e.g., fire drills) at least once per program component
(after school and summer) and maintains records of such drills
Parent handbook that includes safety procedures
Updated registrations with current contact information for parents/guardians
Method for constant communication among staff members (e.g., daily use of walkie-talkies)
Established lock down procedures and staff trained on them
Staff on site with First Aid and CPR accreditation at all times
Other (Specify):
NEEDS IMPROVEMENT IN COMPLIANCE
14. The program has developed and implemented a professional development plan for staff
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working in the 21 CCLC program.
[2009-2010 FLDOE RFA]
Documentation Supporting Compliance:
Agency Professional Development Plan
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Agendas with sign-in sheets (indicating 21 CCLC staff)
Individual staff development forms of sessions attended
Other (Specify):
NEEDS IMPROVEMENT IN COMPLIANCE
15. The program offers a daily, nutritious snack and/or meal at no charge to students. The snack or
meal meets the requirements of the USDA National School Lunch Program for meal
supplements.
[2009-2010 FLDOE RFA]
Documentation Supporting Compliance:
Documentation of funding for snacks/meals
Menu of snacks/meals
Snack/meal tally sheet
Other (Specify):
NEEDS IMPROVEMENT IN COMPLIANCE
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16. The program implements a reading component that complements, but does not mirror the regular
school day, and provides support for the Just Read, Florida! initiative.
[2009-2010 FLDOE RFA]
Documentation Supporting Compliance:
Weekly schedule indicating reading activities
Reading curriculum as specified on the schedule
Lesson plans developed for the after school reading component
Other (Specify):
NEEDS IMPROVEMENT IN COMPLIANCE
17. The program implements math and science components that complement but do not mirror the
regular school day program.
[2009-2010 FLDOE RFA]
Documentation Supporting Compliance:
Weekly schedule indicating math AND science activities
Math curriculum as specified on the schedule
Science curriculum as specified on the schedule
Lesson plans developed for the after school reading component
Other (Specify):
NEEDS IMPROVEMENT IN COMPLIANCE
18. The program has disseminated and shared information about the project (including locations) to
the targeted population, as described in the approved application, in a manner that is
understandable and accessible to parents, staff, students, community members, and other
stakeholders.
[Section 4204(b)(2)(A)(iii) of Title IV, Part B; 2009-2010 FLDOE RFA]
Documentation Supporting Compliance:
Program notifications, provided in a format or language that parents can understand
Copies of letters to parents/guardians
Copies of newsletters
Printout of school web-site/postings indicating publication date
Announcements in local newspapers or other printed media
Presentation agendas with attendance rosters
Other (Specify):
NEEDS IMPROVEMENT IN COMPLIANCE
19. Student activities take place during non-regular school hours and days (after school, during
holidays, teacher planning days; early release days, weekends, summer).
[Section 4201(b)(1) of Title IV, Part B; 2009-2010 FLDOE RFA]
Documentation Supporting Compliance:
Announcements/flyers with days and times of field trips or special activities
Lists of students who attended with days/times of activities
Permission letters to parents with details of activities
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Bell schedule for all the schools attended by the 21 CCLC students
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School calendars for all the schools attended by the 21 CCLC students
Other (Specify):
NEEDS IMPROVEMENT IN COMPLIANCE
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COMPONENT C
FISCAL MANAGEMENT REQUIREMENTS
The financial management systems of sub-grantees must provide for the following:
Accurate, current, and complete disclosure of the financial results of grant activities must be
made in accordance with the financial reporting requirements of the grant.
Accounting records must be maintained which adequately identify the source and application of
grant funds
Effective internal control must be maintained for grant funds, property, and other assets.
Budget controls must be maintained involving the comparison of expenditures with FLDOE
approved budget amounts;
Applicable OMB cost principles, program regulations, and the terms of the grant must be followed
in determining allowable costs;
Accounting records must be supported by such documentation as cancelled checks, invoices,
payroll records, time and attendance records, contracted services documents, and similar.
This section of the work papers focuses on two aspects of financial management: effective internal
control procedures and allowability of costs.
Internal Control Procedures
Generally Accepted Accounting Principles (GAAP) require that a sub-grantee has in place a system of
internal controls that helps staff achieve the goals of the grant while safeguarding the funds. Fiscal
controls and accounting procedures must be sufficient to ensure the capability to prepare reports and
trace funds to a level of expenditures adequate to ensure that funds were spent properly. Internal control
procedures include the processes for planning, organizing, directing, controlling, and reporting on the
agency’s operations. The objectives of internal control are:
Effectiveness and efficiency of operations;
Reliability of financial reporting;
Compliance with applicable laws and regulations; and
Safeguarding of assets (such as equipment and other property purchased).
Effective internal controls include (1) preventative controls designed to discourage errors or irregularities
and include documented policies and procedures, trained personnel, processes for approvals and
authorizations, and segregation of duties; (2) detective controls designed to identify errors or
irregularities, such as, monitoring transactions, reconciliations, reviews, and verifications; and (3)
corrective controls to detect any possible risks, such as an automatic rejection of transactions that don’t
contain the proper approvals.
Allowability of Costs
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The sub-grantee receives funds to implement a 21 Century Community Learning Center’s (21 CCLC)
program as described in the approved application. Since sub-grantees are awarded this funding based on
scores received on their applications (in comparison to other applications), sub-grantees must ensure that
expenditures are tied to the goals and objectives of their approved applications and that controls are in
place to ensure that funds are expended appropriately. As such, the use of the funds is restricted as
follows:
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Funds must be used solely for authorized 21 CCLC program expenditures.
Expenditures must be necessary to meet the goals and objectives as described in the approved
application.
Expenditures must follow the basic guidelines for allowability of costs:
- Necessary for the efficient performance or administration of the project;
- Reasonable, what a prudent person would expect to pay for the goods or services;
- Allocable to the program in accordance with the relative benefits received by program
participants for the purchase of goods and/or services;
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- Legal and authorized (or not prohibited) under state or local laws or regulations;
- Conform to any limitations or exclusions set forth in the applicable cost principles,
Federal laws, and the terms & conditions of the Federal award;
- Consistent with uniform policies of other federal and non-federal activities;
- Consistent with generally accepted accounting principles; and
- Adequately documented.
Funds must be used to supplement the funding that would, in the absence of these Federal
funds, be available from non-Federal sources. Federal funds cannot be used to supplant funds for
programs or activities required by state law, State Board of Education rules, or local school board
or agency board policies.
Sub-grantees should refer to the appropriate Office of Management and Budget (OMB) Circular
applicable to the fiscal agent holding the award for general cost principles and selected Items of allowable
and unallowable costs.:
Local Educational Agencies (LEAs) and State and Local Governments – OMB Circular A-87,
Universities and Colleges – OMB Circular A-21, and
Non-profit Community Based Organizations (CBOs), Faith Based Organizations (FBOs), and for-
profit organizations – OMB Circular A-122.
[34 CFR Parts 74, 76 & 80 of EDGAR; OMB Circular A-133, Compliance Supplement, Part 6; OMB
Circulars A-87, A-122, and A-21; FLDOE RFA pp. 5-10 & 25-26]
1. The sub-grantee has implemented characteristics of effective internal controls over the financial
st
management of 21 CCLC funds to ensure that misstatements, losses, or non-compliance with
applicable Federal and state laws, rules, regulations, and policies are prevented or detected.
Some characteristics of effective internal control procedures include:
Transactions are properly recorded and accounted for in order to
permit the preparation of financial statements & reports, maintain
accountability over assets, and demonstrate compliance with applicable
laws, regulations, and policies.
Transactions are executed in compliance with laws, regulations,
and the provisions of the grant application.
Proposed purchases are reviewed by a staff member or other party familiar with the
approved DOE101 to ensure the purchase has been approved by FLDOE.
Proposed purchases are reviewed by a staff member or other party familiar with
applicable cost principles to ensure the purchase is allowable.
[34 CFR Part 74.21; 34 CRF Part 80.20; 34 CFR Part 76.702; OMB Circular A-133,
Compliance Supplement, Part 6]
Documentation Supporting Compliance:
Accounting policies & procedures manual
Written Conflict of Interest Policy
Policies & procedures that address segregation of duties to ensure proper checks & balances
for disbursement of funds.
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Accounting system allowing the separation of revenues & expenses related to the 21 CCLC
project.
A detailed financial transaction report to include function & object codes, project identifier (if
applicable), transaction date, amount, description, vendor name, invoice or check number.
Policies that address the use of purchase cards to ensure oversight of expenditures.
Other (Specify):
NEEDS IMPROVEMENT IN COMPLIANCE
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2. Expenditures follow the basic guidelines for allowability of costs as specified in applicable OMB
cost principles and state of Florida rules and regulations.
[Section 4205(a) of Title IV, Part B; Section 427 of GEPA; 34 CFR 76.303, 76.560, 76.561, and
76.563 of EDGAR; OMB Circulars A-21, A-87, and A-122]
Documentation Supporting Compliance:
Purchase orders
Bidding procedures, if applicable
Invoices
Cancelled checks
Detailed financial transaction reports (general ledger)
Other (Specify):
NEEDS IMPROVEMENT IN COMPLIANCE
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3. Employees whose salaries & wages are paid solely from the 21 CCLC program have completed
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certifications attesting that the employee devoted 100% of his/her time and effort to the 21
CCLC program during the time covered by the certification. Certifications are prepared after-the-
fact, and are signed and dated by either the employee or his or her immediate supervisor.
[OMB Circular A-87(B)(h)(3); OMB Circular A-122(B)(m); OMB Circular A-21(J)(10)]
Documentation Supporting Compliance:
Semi-annual certifications for employees of local governments, LEAs, colleges, and
universities.
Monthly certifications (PARs) for employees of CBOs, FBOs, and for-profit agencies
Other (Specify):
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N/A (no employees work solely for the 21 CCLC Program)
NEEDS IMPROVEMENT IN COMPLIANCE
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4. Employees whose salaries are paid from 21 CCLC and other funding sources have maintained
appropriate Personnel Activity Reports (PARs) or equivalent documentation reflecting amount of
time devoted to identified projects on a monthly basis. The PARs (also known as Time & Effort
Logs or Time Distribution Records) were prepared after-the-fact, coincide with one or more pay
periods, and are signed by the employee. For CBOs, FBOs, and for-profit agencies, the PARs
may be signed by the immediate supervisor or the employee.
[OMB Circular A-87(B)(h)(4); OMB Circular A-122(B)(m); OMB Circular A-21(J)(10)]
Documentation Supporting Compliance:
Personnel Activity Reports (PARs) prepared monthly
Timesheets reflecting all information required for a PAR
LEAs approved for the substitute system:
Indicate months PARS are maintained ____________________________________
Other (Specify):
st
N/A (no employees are paid from 21 CCLC and other funds)
NEEDS IMPROVEMENT IN COMPLIANCE
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5. Employees paid hourly maintain appropriate documentation of hours worked daily to support
payroll records.
[OMB Circulars A-87; A-122 and A-21]
Documentation Supporting Compliance:
Timesheets identify the program(s) funding the payroll
Timesheets indicate time entered and time departed including hours on approved leave
Timesheets indicate number of hours worked daily
Timesheets are signed by the employee to certify accuracy of hours worked
Timesheets are verified and signed by the direct supervisor
Other (Specify):
N/A (no employees paid hourly)
NEEDS IMPROVEMENT IN COMPLIANCE
st
6. The program has charged the fringe benefits for employees who are compensated with 21
CCLC funds according to the amount of time and effort devoted to the program.
[OMB Circular A-87 (h)(4); OMB Circular A-21 (J)(10); OMB Circular A-122 (B)(8)(m)]
Documentation Supporting Compliance:
Payroll records
Documentation that benefits were charged appropriately (i.e. cost allocation plan)
Periodic Certifications or PAR as appropriate
Other (Specify):
st
N/A (no fringe benefits charged to 21 CCLC)
NEEDS IMPROVEMENT IN COMPLIANCE
7. The program has secured in-kind contributions to sustain the program, as stipulated in the RFP or
RFA.
[Section 4204(b)(2)(K) of Title IV, Part B; 34 CFR 80.24(b)(6); 2009-2010 FLDOE RFA]
Documentation Supporting Compliance:
Pledges/agreements to receive contributions
For volunteers: sign-in /out logs and valuation of volunteer time
For contributions in the form of good and supplies: log of goods donated prepared by the
contributor & valuation of items donated.
For contributions in the form of use of space: agreement with the contributor detailing
the size of the space & the time the space will be used, & valuation of comparable rental
space.
For contributions in the form of use of furniture or equipment: agreement with the contributor
detailing the furniture/equipment, the time the items will be used, and valuation of
comparable furniture/equipment rental.
Other (Specify):
N/A (no in-kind contributions proposed in the grant application.)
NEEDS IMPROVEMENT IN COMPLIANCE
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st st
8. Travel funds are used for local travel for 21 CCLC staff traveling on 21 CCLC business or for
st
21 CCLC staff to participate in authorized conferences, workshops, and/or meetings. Travel
st
costs are related to the 21 CCLC program and not to the general needs of the district or agency.
st
The individual traveling has a direct relationship to the 21 CCLC program. Costs associated with
travel are reasonable and necessary and in accordance with Florida Statutes.
[Sections 4203(a)(9) of Title IV, Part B; 4204(b)(2)(G) of Title IV, Part B; OMB Circular A-
87(B)(43), OMB Circular A-21(A)(J)(53); OMB Circular A-122(B)(51); Section 112.061 of Florida
Statutes; 2009-2010 FLDOE RFA]
Documentation Supporting Compliance:
Mileage log including date of travel, purpose, beginning and ending mileage, and employee
signature
Receipts for tolls
Receipts for parking
Travel voucher including start and end date and time of travel, purpose of travel, signature of
traveler verifying accuracy of voucher.
Conference/meeting, training agendas
Records of travel reimbursements
Other (Specify):
N/A (no in-town or out-of-town travel occurred)
NEEDS IMPROVEMENT IN COMPLIANCE
9. The program has developed and implemented policies and procedures for procuring contracts for
services that are in concert with applicable Federal and State laws and regulations.
[Sections 216 and 287, Florida Statutes; 34 CFR Part 80.36; 34 CFR Part 85, Sections 85.105
and 85.110 of EDGAR; OMB Circular A-110; OMB Circular A-133 – Federal Single Audit Act;
OMB Circular A-122; OMB Circular A-87; OMB Circular A-21; Florida Department of Financial
Services – Reference Guide for State Expenditures; Chief Financial Officer Memorandum
(CFOM) No. 4 (2005-06)]
Documentation Supporting Compliance:
Contracts for services that equal or exceed $25,000 include a written agreement containing
clear and specific language regarding services to be rendered, contract period, method of
payment, and sanctions for non-performance.
Documentation that the contractor or consultant is not presently debarred, suspended,
proposed for debarment, declared ineligible, or voluntarily excluded from transactions with a
Federal department or agency.
Signed conflict-of-Interest statement to ensure that contract service providers (consultants)
st
are not officers or employees of the agency receiving 21 CCLC grant funds.
Written progress reports for contracts that are paid on a reimbursement basis or fixed rate for
a specific period of time (i.e., monthly, quarterly) detailing the activities accomplished for the
invoice period.
Evidence of competitive bids for contracts exceeding $50,000
A detailed price and cost analysis for competitive contracts (exceeding $50,000 ) that result in
fewer than two (2) bids.
A detailed price and cost analysis for non-competitive contracts (i.e., sole source) exceeding
$50,000.
N/A (no contracts for services were executed)
NEEDS IMPROVEMENT IN COMPLIANCE
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10 The program uses federal funds only to supplement the amount of funds available from non-
st
federal sources for the education of students participating in the 21 CCLC program.
[Section 4204(b)(G) of Title IV, Part B]
Documentation Supporting Compliance:
Documentation of funds used only to supplement local after school program and such funds
are not used to satisfy other Federal, state, and local requirements
NEEDS IMPROVEMENT IN COMPLIANCE
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COMPONENT D
PROPERTY MANAGEMENT REQUIREMENTS
st
Recipients of 21 CCLC awards are required to follow Section 273, Florida Statutes, and Florida
Department of Financial Services, Rule 69I-72, Florida Administrative Code for State-Owned Tangible
Personal Property. Florida statutes define “tangible personal property” as “fixtures and other tangible
personal property of a non-consumable nature the value of which is $1,000 or more and the normal
expected life of which is one year or more. Any hardback book with a value or cost of $25 or more having
a useful life of one year or more that is circulated to students or the general public, and any hardback
book with a value or cost of $250 or more that is not circulated”. Tangible personal property is also
referred to as “equipment”. When determining if tangible personal property should be inventoried, each
agency should utilize its purchase price threshold (capitalization threshold) amount to classify an item as
equipment, as long as the threshold amount does not exceed the state of Florida’s threshold of $1,000.
Sub-grantees are required to implement property management procedures ONLY for property that
meets or exceeds their agency’s capitalization threshold”. During the self-assessment process, sub-
grantees should determine if property management practices as specified in the Rules of the Florida
st
Department of Financial Services have been implemented and if the property purchased with 21 CCLC
st
funds is being used solely to support 21 CCLC activities.
[Florida Statutes, Chapter 273; Rules of the Florida Department of Financial Services, Rule 69I-72,
Florida Administrative Code, FAC; FLDOE Green Book]
1. Custodians shall maintain adequate records of tangible personal property (equipment) in their
st
custody purchased with 21 CCLC funds since the inception of the program. The records shall
contain at a minimum the information required by Rule 69I-72.003 to include:
(a) Identification number
(b) Description of item or items
(c) Physical location (building name and room number)
(d) Name of custodian or delegate with assigned responsibility for equipment
(e) Class code
(f) In the case of a property group, the number and description of the component
items comprising the group.
(g) Name, make, or manufacturer, if applicable
(h) Year and/or model(s), if applicable
(i) Manufacturer’s serial number, if any
(j) Date acquired
(k) Cost or value at date of acquisition for the item or the identified component parts thereof
(l) Method of acquisition to include voucher or check number
(m) Date the item was last physically inventoried and the condition of the item at that date.
(n) If certified as surplus, the information prescribed in Section 273.05(5) F.S.
(o) If disposed of, the information prescribed in Rule 69I-72.005 F.A.C.
(p) Any other information on the individual property record that the custodian may care to
include.
[Chapter 273.02 Florida Statutes; Rule of the Florida Department of Financial Services, Rule 69I-
72, Florida Administrative Code, FAC]
Documentation Supporting Compliance:
st
Policies/procedures for managing property purchased with 21 CCLC funds that include the
agency’s threshold amount of $ (indicate threshold amount)
Property records containing all information listed above are maintained and include all
property purchased since the inception of the program
N/A (no property has been purchased since the inception of the program)
NEEDS IMPROVEMENT IN COMPLIANCE
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2. Each item is permanently marked (unless marking would significantly impair or mar the item) with
the identification number assigned in order to establish its identity and ownership by the
custodian holding title to the item.
[Chapter 273.02 Florida Statutes; Rule of the Florida Department of Financial Services, Rule 69I-
72, Florida Administrative Code (FAC)]
Documentation Supporting Compliance:
Equipment/capital outlay items have been marked accordingly
N/A (no property has been purchased since the inception of the program)
NEEDS IMPROVEMENT IN COMPLIANCE
3. The program conducted a physical inventory at least once during the 2008-09 project year and/or
conducted an additional inventory due to a change in custodian. The inventory verified
information on each item as described in item #1, items (a) through (j). Also included on the
inventory form were the date of the most current inventory, the condition of each item at the time
of the inventory, the existence and location of each item (or its absence), and the signature of the
person who conducted the inventory.
[F.S., Chapter 273.02; Rule of the Florida Department of Financial Services, Rule 69I-72, Florida
Administrative Code (FAC)]
Documentation Supporting Compliance:
Property inventory records include all required information
N/A (no property has been purchased since the inception of the program)
NEEDS IMPROVEMENT IN COMPLIANCE
4. Following the inventory, the information on the inventory form was compared with the Property
Records. Items found in a different location were relocated to the location identified on the
inventory form or the new location was noted on the form. Items not located were reported to the
custodian or designee for a thorough investigation. If the investigation determined the item was
stolen, a report was filed with appropriate law enforcement and property records are updated.
Unaccounted for property was noted on the inventory form and disposition requested from the
FLDOE.
[F.S., Chapter 273.02, Rule of the Florida Department of Financial Services, Rule 69I-72.006,
(FAC)]
Documentation Supporting Compliance:
Police reports for items missing
Damage and loss reports
Inventory records noting differences
Other (Specify):
N/A (no differences noted or no property is unaccounted for)
N/A (no property has been purchased since the inception of the program)
NEEDS IMPROVEMENT IN COMPLIANCE
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5. The program has developed a control system to ensure adequate safeguards to prevent loss,
st
damage or theft of property. Any loss, damage or theft of 21 CCLC property is reported
appropriately.
[34 CFR Part 74.34 of EDGAR; 34 CFR Part 80.32 of EDGAR]
Documentation Supporting Compliance:
Board/agency policies concerning safeguarding equipment.
Procedures for safeguarding equipment
Damage and loss reports
Other (Specify):
N/A (no property has been purchased since the inception of the program)
NEEDS IMPROVEMENT IN COMPLIANCE
6. The program has adequate maintenance procedures in place to keep property in good condition.
[34 CFR Part 74.34 of EDGAR; 34 CFR Part 80.32 of EDGAR]
Documentation Supporting Compliance:
Copies of maintenance agreements purchased
Maintenance records (i.e., repairs & services)
Log of equipment use
Staff training on proper use of equipment
Process to track the use of equipment
Other (Specify):
N/A (no property has been purchased since the inception of the program)
NEEDS IMPROVEMENT IN COMPLIANCE
st
7. Items of equipment no longer needed by the 21 CCLC program, for which they were purchased,
were offered to other Federally-funded programs before being disposed of.
[34 CFR 80.32(e) of EDGAR; 2005 FLDOE Green Book]
Documentation Supporting Compliance:
List of items and program(s) that received each item
Records showing transfer of item(s)
Documentation to support that no other program wanted item(s)
st
N/A (all items still needed by the 21 CCLC program.
N/A (no property has been purchased since the inception of the program)
NEEDS IMPROVEMENT IN COMPLIANCE
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st
8. The sub-grantee notified the FLDOE, 21 CCLC Program Director, prior to disposing of capital
outlay items. Disposition is warranted if such items will no longer be used in projects or programs
currently or previously sponsored by the Federal government. The sub-grantee has secured the
following:
Prior permission for disposition of 21 CCLC property was received from the FLDOE.
st
Property records, including disposition data, were transferred from active file to inactive
file and reconciled property records as appropriate.
[2005 FLDOE Green Book]
Documentation Supporting Compliance:
Property records indicating disposition and transfer
Documentation of FLDOE approval for disposition
Policies and procedures for managing and disposing of equipment
Other (Specify):
N/A (no property has been purchased or disposed of since the inception of the program)
NEEDS IMPROVEMENT IN COMPLIANCE
9. The following information was recorded on property records for each item lawfully disposed:
Date of disposition
Authority for disposition (i.e., FLDOE approval),
Manner of disposition (donated, transferred, cannibalized, sold, scrapped, destroyed)
Identity of the employee(s) witnessing the disposition
A notation identifying any related transactions (such as, receipt for sale, insurance
recovery, trade-in)
[Section 273.05 and Section 273.055, Florida Statutes; Rule of the Florida Department of
Financial Services, Rule 69I-72, Florida Administrative Code (FAC)]
Documentation Supporting Compliance:
Property records with required information indicating disposition & transfer
Other (Specify):
N/A (no property has been purchased or disposed of since the inception of the program)
NEEDS IMPROVEMENT IN COMPLIANCE
st
10. The cost or burden of any equipment used by the 21 CCLC project and other projects is shared
accordingly.
[OMB Circular A-21(C)(4)(3); OMB Circular A-87(A)(C)(3); OMB Circular A-122(A)(4)]
Documentation Supporting Compliance:
Invoices
Accounting ledger
st st
Schedule of use that identifies users (i.e., 21 CCLC and non-21 CCLC students)
st
Equipment and other personal property purchased are only used for 21 CCLC purposes.
Other (Specify):
N/A (no property has been purchased since the inception of the program)
NEEDS IMPROVEMENT IN COMPLIANCE
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st st
11. When the program shares 21 CCLC purchased equipment with non-21 CCLC participants and
the costs for the equipment were not shared, the agency has ensured that:
st
The equipment is primarily used to meet 21 CCLC participants’ needs.
st
The use of equipment in non-21 CCLC activities does not interfere with the quality or
st
effectiveness of the services provided to 21 CCLC students, increase the cost or wear
st
and tear of using the equipment, or result in the exclusion of 21 CCLC students’ use of
the equipment.
[34 CFR Part 80.32 and Part 74.34 of EDGAR]
st
Specify amount of time used for non-21 CCLC activities weekly:
_________________________________________________________________
Documentation Supporting Compliance:
st st
Schedule of use that identifies users (i.e., 21 CCLC and non-21 CCLC staff)
st st
Schedule of use that identifies users (i.e., 21 CCLC and non-21 CCLC students)
st st
Number of non-21 CCLC students using equipment purchased for 21 CCLC program)
Other (Specify):
N/A (no property has been purchased since the inception of the program)
NEEDS IMPROVEMENT IN COMPLIANCE
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COMPONENT E
EVALUATION REQUIREMENTS
The Florida Department of Education expects that each sub-grantee will undergo periodic evaluations to
assess progress toward achieving its goal of providing high-quality opportunities for academic
enrichment. The evaluation must be based on the factors included in the Principles of Effectiveness. The
results of the evaluation must be used to refine, improve, and strengthen the program and to achieve
performance measures, and must be made available to the public upon request.
[Sections 4202(c) and 4205(b) of Title IV, Part B; Section 9101(37) of Title IX, Part A; 34 CFR 74.51,
76.722, & 76.770 of EDGAR; FLDOE RFP pp. 22-25; RFA p. 11, pp. 22-24]
1. The agency conducted periodic evaluations to assess its program’s progress toward achieving its
goal of providing high quality opportunities for academic enrichment.
[Section 4205(b)(1)(2) of Title IV, Part B; 2009-2010 FLDOE RFA]
Documentation Supporting Compliance:
Documentation of periodic evaluations as described in approved application
Report of findings from periodic evaluations
Follow-up plan to utilize findings from the periodic evaluations
Other (Specify):
NEEDS IMPROVEMENT IN COMPLIANCE
2. The sub-grantee used results of periodic evaluations to refine, improve, and strengthen the
program or activity, and to refine the performance measures.
. [Sections 4205(b)(1)(2) of Title IV, Part B]
Documentation Supporting Compliance:
Documentation of new projects or activities resulting from evaluations.
Evidence of adoption of a new curriculum
Adoption of new performance measures
Other (Specify):
N/A (modifications not necessary)
NEEDS IMPROVEMENT IN COMPLIANCE
3. The agency made results of periodic evaluation available to the public upon request, with public
notice of such availability provided.
[Section 4205(b)(2)(B)(ii) of Title IV, Part B; P.L.107-110]
Documentation Supporting Compliance:
Copy of public announcement with results of periodic evaluations
Copy of announcement made to partners with results of periodic evaluations.
NEEDS IMPROVEMENT IN COMPLIANCE
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SAMPLE CORRECTIVE ACTION
For each item that “needs improvement” discovered during the self-assessment process, a corrective
action (CA) plan must be developed to effect change. The following is a sample corrective action. Each
CA form must be submitted with the completed Monitoring and Self-Assessment Work Papers. The PMC
Unit and the FLDOE will review the CA form to determine whether the CA addresses the item needing
improvement. Upon approval, the sub-grantee is responsible for implementing the CA as stated on the
CA form, within the timelines indicated, and should submit documentation that the CA was implemented
by the expected date of completion.
Fiscal Agent: Mars Hill County
Name of Program: The SMART Program
2009-10 Project Number: 123456789OK
Component Title: Property Management Requirements
Component Letter & Item Number: D.1
Describe what “needs improvement:
st
No property records of 21 CCLC equipment could be located at the time of the self-assessment.
Corrective Action:
The district/agency will develop a procedure to maintain property records and to inventory tangible
st
personal property purchased with 21 CCLC funds since the inception of the program. Property records
st
and an inventory form will be developed that contain all information required. The 21 CCLC main contact
will serve as the custodian. The project director (acting as the custodian’s designee) will inventory the
property annually (or more often if there is a change in the custodian) according to applicable Federal and
state laws and regulations. The district/agency will submit the procedures as well as property records
and the inventory as support for implementation of the corrective action.
Expected Date of Implementation: 10/01/2009 Expected Date of Completion: 10/15/2009
______________________________ ______________________________ ______
Project Director’s Name (Please Print) Project Director’s Signature Date
____________________________ _____________________________ _______
Administrator’s Name (Please Print) Administrator’s Signature Date
26 of 26
21st Century Community Learning Centers
2009-10 SELF ASSESSMENT CORRECTIVE ACTION FORM
Fill in the blanks at the top of the form with identifying information. Component numbers, titles, and item
numbers are specified in the Monitoring Work Papers. For each item for which the sub-grantee checked
“needs improvement”, a corrective action must be developed. The corrective action should be specific
enough to identify who will be responsible for implementing the corrective action, what action will
take place to correct the finding, when it is expected to be implemented, and how the corrective
action will be documented. Please use a separate sheet for each. (Make additional copies, as needed).
Fiscal Agent:
Name of Program (if applicable):
2009-10 Project Number:
Component Title:
Component Letter & Item Number:
Describe what “needs improvement”:
Corrective Action Plan:
Expected Date of Implementation: Expected Date of Completion:
Project Director’s Name (Please Print) Project Director’s Signature Date
Administrator’s Name (Please Print) Administrator’s Signature Date
27 of 26
