May 8 th Lead Agency Directors’ Meeting May 8, 2012

1. FPM Audit Findings Allowable/Non-Allowable Expense FY 12-13 Contract Documents Attendance Monitoring Forms August Institute – Aug 7th & 8th 21st Century APR reporting – May 4th deadline Public Profit surveys 21st Century Grant Awards Summer Meals Info Play Rugby May 8th Lead Agency Directors’ MeetingMay 8, 2012

2. FPM Audit Findings • FM 02 - Allowable Costs - Does not meet requirements. Details on disallowed costs for resource code 4124 are stated below. •  Purchase Order 0000100524 Invoice Number One – Cost of food for weekly meetings, field trips, and club refreshments are not allowed. • The Muni tickets for field trip in the amount of $225.00 is disallowed. Transportation is allowed to the and from the program only.

3. The purchase of tee shits for use by teachers is neither reasonable nor necessary for the operation of the program. Cooking supplies for a bake sale is unallowable. OMB A-87 Attachment B (17) (a) Costs of fund raising are unallowable, regardless of the purpose for which the funds will be used. The following costs are disallowed: YAC field trip ice cream Lights on – desserts/table cover, costume winner prize are disallowed  The costs of entertainment, including amusement, and social activities are unallowable OMB A-87 Attachment B (14). The cost of holiday enrichment is disallowed. The costs of entertainment, including amusement, and social activities are unallowable OMB A-87 Attachment B (14). The following costs are disallowed: Final Party Supplies BBQ Supplies Final Party Food Final Party Food Unsupported costs for this invoice are disallowed

4. CDE Response • OMB A-87, in Appendix A to Part 225 - General Principles for Determining Allowable Costs, discusses general principles for determining Allowable Costs and in Subsection C discusses basic guidelines - factors affecting allowability of costs. It states, in part, "To be allowable under Federal awards, costs must meet the following general criteria: •  a. Be necessary and reasonable for proper and efficient performance and administration of Federal awards. • e. Be consistent with policies, regulations, and procedures that apply uniformly to both Federal awards and other activities of the governmental unit. • j. Be adequately documented."

5. The CDE interprets it to mean that as long as the grantee and/or the contractors are able to document and demonstrate that a particular event is a part of the education plan, it should be allowed. However, it is for the auditor to review the evidence provided and use his/her professional judgment to determine if the cost adequately  documented, necessary and reasonable for the particular event.

6. The CDE recommends that the grantee and/or the subcontractor ensures to clearly document the particular event and how it relates to the education aspect of the program  plan. Hopefully, this takes out any ambiguity of the cost being considered an entertainment cost and the in the auditor's professional judgment, it can be determined to be a program allowable cost.

7. Non-Allowable Expenses • Tips/optional gratuity for services • Tablets and Apps: “Apps” related application/monthly fees for electronic/computer devices • Gift Cards • Yearbooks • Transportation costs to/from off site program activities • Field trips for entertainment or social activities • T-shirts for program staff

8. More Non-Allowable Expenses • Food for weekly meetings, refreshments for field trips, club meetings. A nutritious snack is required; however refreshments are not allowed. • Any supplies for fundraising events – e.g. cooking supplies for bake sales, raffle tickets, costume winner prize, carnival supplies, etc. • Supplies for holiday enrichment activities – e.g.: pumpkins for Halloween • Any costs related to entertainment, amusement, social activities. Example: Final party supplies, BBQ supplies, Final Party Food, Lights On Dessert/table covers, YAC field trip ice cream, Hospitality meetings, staff retreats, movie tickets, Great America, etc.

9. And more non allowable expenses • Gifts for teachers, parents, students, etc . For example: flowers, birthday gift, get well cards • Any personal expenses including but not limited to medicine, staff parties, fundraisers, other expenses not-related to ExCEL are NOT allowed. • EQUIPMENT: CBOs may not purchase EQUIPMENT valued at $500 or more per item, ELECTRONICS, or COMPUTERS. These items may only be purchased through SFUSD Purchasing Department and tagged/inventoried according to SFUSD protocol. • Promotional items that promote or advertise the after school program such as gifts and souvenirs (e.g.: key chains, chico bags, hats, etc

10. Invoice Documentation • Invoices should clearly document expenses being billed to the grant. • Invoices should not include receipts for expenses that are not being charged to the grant. • Invoices should not include receipts that blend purchases for other grants and/or personal purchases • Where applicable attach approval forms to invoice • Receipts should be itemized. Credit card receipts should be accompanied with the itemized receipt • If a receipt is not itemized, summarize the items purchased • Receipts should indicate what line item the receipt is being charged to • Illegible receipts will not be accepted • No “lost receipt” payments • Reimbursement for deposits are not allowable unless there is documentation that the deposit was applied to a payment

14. FY 12-13 Contracts – 3 copies of: • Contract Agreement • W-9 Form • CBC/TB Written Clearance form • CBC/TB list of staff names and valid dates • Contractor’s Disclosure Form Regarding SFUSD Officials • Attachment 1: School Site ExCEL Program Summary 2012-2013 • Attachment 2: Weekly Program Plan • Attachment 3: Program Budget Detail • Insurance Policy: NOTE: insurance is required for subcontractors. They should be listed on the contractors insurance or they must submit their own insurance to our office

15. Double Check: • All pages that require signatures have original signatures (blue ink preferred) • All signatures are accompanied with printed name • The budget is correct and all expenditures are supported by the activities in the program summary • The Weekly Program Plan has the correct number of hours/days required by the grant • The pagination is correct • All dollar amounts are typed in as such: $xx,xxx.xx • Be sure there are commas in all written dollar amounts and the decimal and cents should be indicated. For example, “$109000” should be written as: “$109,000.00” • The contract amount matches the K-resolution amount • Date of approval and K-resolution is included. NOTE: If the date of approval and K-resolution is unknown, leave it blank with a line (i.e., ____________)and the Contract Office will write it in.

16. Program Elements The ASES program must be aligned with, and not be a repeat of, the content of regular school day and other extended learning opportunities. A safe physical and emotional environment, as well as opportunities for relationship building, must be provided. • An educational and literacy element • The educational enrichment element The purpose of the 21st CCLC Program, as described in federal statute, is to provide opportunities for communities to establish or expand activities that focus on: • Improved academic achievement • Enrichment services that reinforce and complement the academic program, and • Family literacy and related educational development services

17. Academic Assistance 21st Century New Funding •  Remedial education activities and academic enrichment learning programs • Reading/language arts activities • Mathematics and science education activities • Tutoring services • Career-technical education • Mentoring programs • Language skills and academic achievement for English learners • Telecommunications and technology education programs • Expanded hours for library services • Nutrition education • Entrepreneurial education programs • Academic help for students who have been truant, suspended, or expelled

18. Enrichment Activities21st Century New Funding • Youth development • Arts and music education activities • Violence and drug prevention (including tobacco use) programs • Career/technical education • Fine arts and music • Physical fitness • Recreational activities • Counseling and character education programs

19. California After School Physical Activity (CASPA) Guidelines • Create an after school physical activity culture that fosters youth development • Develop and implement after school physical activity policies • Plan and evaluate after school physical activity • Build and maintain a strong infrastructure for after school physical activity • Ensure that all directors and staff members support and promote after school physical activity programs • Develop and maintain high-quality after school physical activity • Ensure that all students achieve the appropriate amounts of physical activity after school. • Ensure that all students are included in after school physical activity • Connect after school physical activity with the regular school day • Build partnerships with the community to support after school

20. Work Plan - SECTION 5: RECREATION AND PHYSICAL ACTIVITY

21. Work Plan - SECTION 3: ACADEMICS

22. Work Plan - SECTION 4: Enrichment

23. Principal Surveys