2022-2023 Program and Budget Handbook

Federal Program Monitoring State and federal laws require the California Department of Education (CDE) to monitor the implementation of categorical programs operated by Local Educational Agencies (LEAs). CDE monitoring is accomplished in part through the Federal Program Monitoring process (FPM) and may be comprised of an onsite or an online review. An FPM onsite visit consists of data and document review, stakeholders interviews, and classroom observations of categorical programs administered by LEAs. An FPM online review consists of data and document review only. Federal Single Audit Congress passed the Single Audit Act of 1984 (the Act) to improve state and local governments’ financial management of federal categorical programs. The Act established requirements for audits of the District’s financial statements and for testing and reporting on internal controls and compliance with laws and regulations by independent auditors. The compliance requirements applicable to federal categorical programs can be found in the document published by the Federal Office of Management and Budget (OMB) called the OMB Uniform Grant Guidance (UGG). For major programs, the auditor is required to plan and perform tests of controls to verify the operation Personnel and Time and Effort Reporting Documentation Title I schools operating an approved SWP may purchase the services of a register-carrying teacher to reduce class size in elementary schools, and in Literacy, Mathematics, Science, and Social Studies at the secondary level.

The purpose of FPM is to monitor LEAs for compliance with requirements for each categorical program, including fiscal requirements. LEAs are responsible to ensure that schools maintain compliant categorical programs. CDE monitoring is conducted every two years for half of the LEAs in California. This allows each LEA to be monitored twice every four years by state staff knowledgeable in one or more of these programs.

of internal controls, policies and procedures, and compliance with federal requirements at the district and school-site levels. Additionally, the auditor must determine whether the District has complied with laws, regulations, and the provisions of contracts or grant assurances that have a direct and material effect on each of its major programs. Schools and offices must maintain documentation for a period of seven years for Budget and Finance, and five years for School Site Council. All documentation must be provided upon request from the independent auditors. Please refer to REF 071300.0, Records Retention for School Sites.

Certification (see Attachment B1-B2, BUL-2643.10, Documentation for Employees Paid from Federal and State Categorical Programs). If the school is time-reporting the training, the teacher should also submit the training certification to the time reporter at the school site. The time reporter should charge the teacher’s time to the appropriate federal program and the substitute should be charged to the funding source generally used to pay for the teacher’s time .

Title I secondary schools operating an approved SWP may purchase the services of a secondary counselor to reduce the student-to-counselor ratio. When a teacher attends a federally funded training during the regular work hours, the Supervising Official should complete and sign the Periodic

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