# Presentation: 506400

## Slide 1

## Nuts and Bolts:  Audit Resolution

*Maury James*

## Purpose for Single State Audit

- Oversight
- Accountability
- Prevention
- Improvement

## Provisions Governing the Single State Audit

**31 USC Chapter **
**OMB Circular A – 133**
- Compliance Supplement
**OMB Circular A – 87**
- Cost Principles
- Allowable/ non-allowable costs

**Notes:**
Single Audit Act
promote sound financial management, including effective internal controls, with respect to Federal awards administered by non-Federal entities;(2) establish uniform requirements for audits of Federal awards administered by non-Federal entities;(3) promote the efficient and effective use of audit resources;(4) reduce burdens on State and local governments, Indian tribes, and nonprofit 
OMB Cir. A-133This Circular is issued pursuant to the Single Audit Act of 1984, P.L. 98-502, and the Single Audit Act Amendments of 1996, P.L. 104-156. It sets forth standards for obtaining consistency and uniformity among Federal agencies for the audit of States, local governments, and non-profit organizations expending Federal awards.
  OMB Cir A-87This Circular establishes principles and standards for determining costs for Federal awards carried out through grants, cost reimbursement contracts, and other agreements with State and local governments and federally recognized Indian tribal governments (governmental units) 
EDGAR The Code of Federal Regulations (CFR) is a codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the federal government  
 Perkins Acts

## Provisions Governing theSingle State Audit (cont’d))

**EDGAR**
- 34 CFR PARTS § 80.26
**Carl D. Perkins Acts**
- P.L. 105-332 (Perkins III)
- P.L. 109-270 (Perkins IV

**Notes:**
Single Audit Act
promote sound financial management, including effective internal controls, with respect to Federal awards administered by non-Federal entities;(2) establish uniform requirements for audits of Federal awards administered by non-Federal entities;(3) promote the efficient and effective use of audit resources;(4) reduce burdens on State and local governments, Indian tribes, and nonprofit 
OMB Cir. A-133This Circular is issued pursuant to the Single Audit Act of 1984, P.L. 98-502, and the Single Audit Act Amendments of 1996, P.L. 104-156. It sets forth standards for obtaining consistency and uniformity among Federal agencies for the audit of States, local governments, and non-profit organizations expending Federal awards.
  OMB Cir A-87This Circular establishes principles and standards for determining costs for Federal awards carried out through grants, cost reimbursement contracts, and other agreements with State and local governments and federally recognized Indian tribal governments (governmental units) 
EDGAR The Code of Federal Regulations (CFR) is a codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the federal government  
 Perkins Acts

## Single State Audit Process

- Entrance conference held
- Audit work completed
- Exit conference held
- Auditee response made to draft audit report
- Audit report issued
- Resolution work completed
- Program Determination Letter (PDL) issued
- Corrective action completed
- Audit closed

## United States Code (USC)
http://www.law.cornell.edu/uscode/search/display.html?terms=chapter%2075&url=/uscode/html/uscode31/us_sec_31_00007502----000-.html
OMB Circulars 
http://www.whitehouse.gov/omb/circulars/index-slg.html
Circular A-133 Compliance Supplement
http://www.whitehouse.gov/omb/circulars/a133_compliance/06/06toc.html

- _[http://www.law.cornell.edu/uscode/search/display.html?terms=chapter%2075&url=/uscode/html/uscode31/us_sec_31_00007502----000-.html](http://www.law.cornell.edu/uscode/search/display.html?terms=chapter%2075&url=/uscode/html/uscode31/us_sec_31_00007502----000-.html)_
- OMB Circulars
- _[http://www.whitehouse.gov/omb/circulars/index-slg.html](http://www.whitehouse.gov/omb/circulars/index-slg.html)_
- Circular A-133 Compliance Supplement
- _[http://www.whitehouse.gov/omb/circulars/a133_compliance/06/06toc.html](http://www.whitehouse.gov/omb/circulars/a133_compliance/06/06toc.html)_

**Resources for the ****Single State Audit**

## Education General Department Administrative Regulations  (EDGAR)
http://www.ed.gov/policy/fund/reg/edgarReg/edgar.html
The Carl D. Perkins Vocational and Technical Education Act of 2006
 http://frwebgate.access.gpo.gov/cgi-bin/getdoc.cgi?dbname=109_cong_public_laws&docid=f:publ270.109 

- _[http://www.ed.gov/policy/fund/reg/edgarReg/edgar.html](http://www.ed.gov/policy/fund/reg/edgarReg/edgar.html)_
- The Carl D. Perkins Vocational and Technical Education Act of 2006
-  _[http://frwebgate.access.gpo.gov/cgi-bin/getdoc.cgi?dbname=109_cong_public_laws&docid=f:publ270.109](http://frwebgate.access.gpo.gov/cgi-bin/getdoc.cgi?dbname=109_cong_public_laws&docid=f:publ270.109)__ _

**Resources for the ****Single State Audit (cont’d)**

## OVAE  Audit Liaison Officer
Maury James
202-245-7781
Maurice.James@ed.gov

OVAE Perkins Audit Resolution Specialists

State or Independent Auditors

- Maury James
- 202-245-7781
- Maurice.James@ed.gov
**OVAE Perkins Audit Resolution Specialists**
**State or Independent Auditors**

**OVAE Resources for Audit Resolution**** **

## Slide 10

## Nuts and Bolts:  National Center for Career and Technical Education

*Ricardo (Rick) Hernandez*

## Legislative Authority for the Center

- Section 114(d)(4) of the Carl D. Perkins Career and Technical Education Act of 2006

## ``(4) Research.--

-          “(A) In general.—From amounts made available under subsection (e) the Secretary, after consulting with the States, shall award grants, contracts, or cooperative agreements on a competitive basis to an institution of higher education, a public or private nonprofit organization or agency, or a consortium of such institutions, organizations, or agencies to establish a national research center—
-           ``(i) to carry out scientifically based research and 			evaluation for the purpose of developing, 			improving, and identifying the most successful 			methods for successfully addressing the 				education, employment, and training needs of 			participants, including special populations in CTE 		programs

## Selected Studies Over thePast Six Years

- Distance Learning in Postsecondary Career and Technical Education
- Building Academic Skills in Context: Testing the Value of Enhanced Math Learning In Career and Technical Education
- Signaling Power of Occupational Certification in Automotive and IT fields
- Measuring Tech Prep Excellence: A  Practitioner’s Guide to Evaluation
- Curriculum Integration in Context: An Exploration of How Structures and Circumstance Affect Design and Implementation

## Current Studies (as of 2006)

- Inventory of State Policies on Funding for Community College Noncredit Occupational Courses
- Secondary CTE State Standards
- State Approved Policies and Procedures for Postsecondary CTE Programs
- State Requirements for the Certification/Licensure of Secondary CTE Teachers

## National Dissemination Center Webcasts 

- “Assessing Technical Education Skills”
- “Breaking Through: Building Effective Pathways to College Degrees”
- “Broadening Skills Gap Threatens Manufacturing Competitiveness”
- “Building Effective Partnerships and Collaborations”

## Nuts and Bolts:  National Assessment of Career and Technical Education

*Andy Abrams*

## Background and Purpose

- Formerly known as _National Assessment of Vocational and Technical Education_ (NAVE)
- Required by statute, sec. 114(d)(2)
- Conducted by independent office (not OVAE)
- Purpose is to evaluate programs under Perkins through multiple studies and analyses

## Background and Purpose (cont’d)

- Last national assessment completed in 2004 and available through: http://www.ed.gov/rschstat/eval/sectech/nave/index.htm
- Interim and final reports for the new national assessment are due in 2010 and 2011, respectively

## Independent Advisory Panel

**Composition of Advisory Panel**
-  	Same as Perkins III   *New members added in Perkins IV*
- Educators, administrators, career and academic counseling professionals
*State directors of CTE *
*Chief executives and representatives of small   business** *
*Economic and workforce development entities*
- Labor organizations
- Parents

## Required Content

- Extent to which entities have improved CTE programs assisted under the Act
- Preparation and qualification of teachers of CTE as well as shortages
- Academic and CTE achievement and employment outcomes, including extent and success of curriculum integration
- Extent to which programs prepare students for employment or postsecondary education

## Required Content (cont’d)

- Employer involvement in and satisfaction with CTE programs and *students’ preparation*
- Participation of students in CTE programs
- Use of technology
- Effect of levels of performance on delivery of CTE, including the *percentage* of CTE students meeting Perkins levels of performance