FIDUCIARY RESPONSIBILITY Indicator 4.3 FIDUCIARY RESPONSIBILITY Indicator 4.3 – – Assessment Security Assessment Security The LEA has a system for ensuring and maximizing the quality, objectivity, utility, and integrity of assessment and accountability…… FIDUCIARY RESPONSIBILITY Indicator 4.3.3 FIDUCIARY RESPONSIBILITY Indicator 5 – – Assessment Security Internal Controls Copies of communication to local educators regarding the test security policy/plan and consequences for LEA’s violation. FIDUCIARY RESPONSIBILITY Indicator 5.1a FIDUCIARY RESPONSIBILITY Indicator 5.1.1a – – Internal Controls Internal Controls Evidence that all LEA Internal Controls specific Evidence that Internal Controls required to be in To LEA expenditures required to be in writing by 2 CFR writing by 2 CFR Part 200 Part 200 (Allowability, Procurement, Time and Effort 1. Written Allowability Procedures - 2 CFR …. §200.302(b)(7)……………… FIDUCIARY RESPONSIBILITY Indicator 5.1b FIDUCIARY RESPONSIBILITY Indicator 5.1b – – Expenditures Expenditures Evidence that the LEA maintains accounting records that are supported by source documentation and costs are allowable under applicable laws and standards………. FIDUCIARY RESPONSIBILITY Indicator 5.1.1b FIDUCIARY RESPONSIBILITY Indicator 5.1.1c – – Expenditures Expenditures Copy of FY17 and FY18 Payroll & Expenditure Copy of Source Documentation for all requested Detail Reports for every program organized by site, expenditures (purchase orders, invoices, function and object (if applicable, with… contracts/contract deliverables, agendas …….. FIDUCIARY RESPONSIBILITY Indicator 5.1.1d FIDUCIARY RESPONSIBILITY Indicator 5.1.1e – – Expenditures Expenditures Copy of FY17 and FY18 Time and Effort Records. Copy of special approval documentation (capital expenses, etc). FIDUCIARY RESPONSIBILITY Indicator 5.1.1f FIDUCIARY RESPONSIBILITY Indicator 5.1.1g – – Expenditures Expenditures Evidence that the is Copy of A-133 audit reports for two years. Special Education Director’s salary above the QBE allotment.
FIDUCIARY RESPONSIBILITY – Indicator 4.3 Assessment Security FIDUCIARY RESPONSIBILITY – Indicator 4.3 Assessment Security The LEA has a system for ensuring and maximizing the quality, objectivity, utility, and integrity of assessment and accountability…… FIDUCIARY RESPONSIBILITY – Indicator 4.3.3 Assessment Security Copies of communication to local educators regarding the LEA’s test security policy/plan and consequences for violation. FIDUCIARY RESPONSIBILITY – Indicator 5 Internal Controls FIDUCIARY RESPONSIBILITY – Indicator 5.1a Internal Controls Evidence that all LEA Internal Controls specific To LEA expenditures required to be in writing by 2 CFR Part 200 (Allowability, Procurement, Time and Effort …. FIDUCIARY RESPONSIBILITY – Indicator 5.1.1a Internal Controls Evidence that Internal Controls required to be in writing by 2 CFR Part 200 1. Written Allowability Procedures - 2 CFR §200.302(b)(7)……………… FIDUCIARY RESPONSIBILITY – Indicator 5.1b Expenditures FIDUCIARY RESPONSIBILITY – Indicator 5.1b Expenditures Evidence that the LEA maintains accounting records that are supported by source documentation and costs are allowable under applicable laws and standards………. FIDUCIARY RESPONSIBILITY – Indicator 5.1.1b Expenditures Copy of FY17 and FY18 Payroll & Expenditure Detail Reports for every program organized by site, function and object (if applicable, with… FIDUCIARY RESPONSIBILITY – Indicator 5.1.1c Expenditures Copy of Source Documentation for all requested expenditures (purchase orders, invoices, contracts/contract deliverables, agendas …….. FIDUCIARY RESPONSIBILITY – Indicator 5.1.1d Expenditures Copy of FY17 and FY18 Time and Effort Records. FIDUCIARY RESPONSIBILITY – Indicator 5.1.1e Expenditures Copy of special approval documentation (capital expenses, etc). FIDUCIARY RESPONSIBILITY – Indicator 5.1.1f Expenditures Evidence that the Special Education Director’s salary is above the QBE allotment. FIDUCIARY RESPONSIBILITY – Indicator 5.1.1g Expenditures Copy of A-133 audit reports for two years.
FY18%20CFM%20Rubric%20DISTRICT%20LABELS.DOCX