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Supplement-not-supplant guidance released
U. S. Secretary of Education Betsy DeVos recently released final non-regulatory guidance to support school districts’ ability to more effectively spend funds provided under Title I, Part A of the Elementary and Secondary Education Act (ESEA) – as amended by the Every Student Succeeds Act (ESSA) – to help those students most in need.
The guidance assists districts in complying with the requirement that these federal funds supplement and do not supplant state and local funds. The document explains how ESSA changed the longstanding requirement in order to reduce administrative burden, simplify compliance and promote effective spending.
Tune in to the July Title I coordinators webinar (see details above), for a more in-depth look at the supplement-not-supplant guidance and requirements.
Question of the day: What is an internal control?
The Code of Federal Regulations 200.303 states that nonfederal entities (e.g., state departments of education and local school districts) managing a federal grant award must maintain effective internal controls over the award.
Internal controls represent those processes by which an organization assures operational objectives are achieved efficiently, effectively and with reliable, compliant reporting. According to the U.S. Department of Education’s “Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards,” the five components of internal control are:
- A control environment that sets the tone for the organization. This influences the control consciousness of staff and is the foundation for all other components of internal control.
- A risk assessment process that identifies and analyzes relevant risks to the achievement of objectives and forms a basis for how the risks should be managed.
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Control activities that include the policies and procedures that help ensure management directives are carried out and documented.
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Information and communication systems or processes that support the identification and exchange of information in a way and time frame that enable people to successfully carry out their responsibilities.
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Monitoring processes used to assess the quality of internal control performance over time.
Interested in learning more about internal controls? Be sure to join the August webinar at 10 a.m. ET Aug. 22 as we dive deeper into internal controls and implications for Title I monitoring.
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