Bureau of Indian EducationBIE School OperationsBIE FISCAL ACCOUNTABILITY SELF-ASSESSMENT (FASA)SY2021-2022Due: September 30

I. Purpose

The Fiscal Accountability Self-Assessment (FASA) fulfills the monitoring and fiscal management responsibility for the education of children enrolled in BIE funded schools as mandated by Public Laws 100-297, Public Law 107-110, Section 1043; 25 CFR Part 276; and 2 CFR Part 200 to ensure that costs for Federal awards are allowable, necessary, and allocable.

The BIE Operated and Tribally Controlled Schools will demonstrate adherence to the laws, regulations, and policies.

2 CFR Part 200 Subtitle A-F Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards
Appropriations Act of 1981 (P. L. 96-526)
OMB Circular A-76 Performance of Commercial Activities
34 CFR, Part 300, Subsection 300.707 - 300.716 Secretary of the Interior
34 CFR, Part 300 Subsection 300.202(a)(1)-(3)(b)(i) Use of amounts
20 U.S.C. 6301 et seq. (The Elementary and Secondary Education Act of 1965), P.L. 89-10, P.L. 103-382
20 U.S.C. 7401 et seq. (The No Child Left Behind Act of 2001), P.L. 107-110, Authorized through 2007.
0MB Circular A-123 Managements' Responsibility for Internal Control
43 CFR Subtitle A Administrative and Audit Requirements and Cost Principles for Assistance Programs
43 CFR Subsection 12.60 Standards for financial management systems
Budget & Accounting Act of 1921, as amended (31 USC 16 & 53)
Budget and Accounting Procedures Act of 1950
GAO Policy & Procedures Manual of Guidance of Federal Agencies (Title 2 - Accounting)
25 CFR, Chapter V, Part 900 Subpart F, Subsections 900.35-46, Standards for Tribal Organization Management Systems.
25 USC 2503-Compositon of Grants
OMB Circular A-50 Audit Follow-Up
P.L. 100-297, Title V, Part B for Tribal Controlled
P.L. 93-638 Sec. 5(a) Reporting Audit Requirements and Sec. 108 Model agreement

II. INSTRUCTIONS FOR COMPLETING THE FORM

Upload local financial management policies and other requested documents in the FASA folder
Complete all questions
Provide descriptive narrative statements
Provide policy citations in the school’s narrative statements

III. School:

Tribally Controlled Schools	BIE-Operated School

IV. School Information:

Education Resource Center (ERC)	Tuba City
School name	Chilchinbeto Community School
Date of completion	September 21, 2021
Name and title of person(s) completing this form.	Mary Rule and Angie Clitso

V. School Leadership Team: (Add rows as needed)

First and Last Name:	Position:	Telephone Number:	Email Address:
Samantha Sherlock	3rd grade teacher	9286973800	ssherlock@ccsedu.com
Julia Descheny	5th grade teacher	9286973800	Jdescheny@ccsedu.com
Cheryl Laughter	Special ED. Director	9286973800	claughter@ccsedu.com
Terry Tso	Dean of students	9286973800	ttso@ccsedu.com

VI. FISCAL OVERSIGHT
A. Name of Individual(s) responsible for the fiscal oversight.

First and Last Name:	Position:	Telephone Number:	Email Address:
Mary Rule	Principal	9286973800	mrule@ccsedu.com

Reviewer Comments (if necessary):

Approved

B. FISCAL AUTHORITY
1. Does the school have written internal control procedures?

Yes

No (If no, proceed to question 2)

a. Briefly describe the process to prevent waste, fraud, and abuse in procurement, property, etc.

Our procurement policy addresses all of the prevention measures and our yearly audit checks all expenditures for the year.

b. Describe how the fiscal policies and procedures are documented and communicated to the staff? (staff orientation, training, etc.)

During Orientation it was reviewed by Human Resources to the entire employees. Can be found on the school website.

2. Do the school leadership and Business Office staff have adequate training and knowledge to comply with federal laws and regulations regarding funds management? If so, provide date, staff, topic, and trainer (Add rows as needed)

Date	Staff	Topic	Trainer

Reviewer Comments (if necessary):

Approved

C. TECHNICAL ASSISTANCE
1. Describe and or/list topics for which you need technical assistance.

None at this time.

D. BUDGET
1. Describe the school's budget process: development; reconciliation; amendment.

School Budge is established at Corporate Meeting after all department heads have had an input. Monthly bank statements are reconciled into MIP and monthly Expenditures Journals are all retrieved and added to monthly budget reports.

2. Does the school board approve the budget?

Yes		No
Monthly		Quarterly

3. Upload the current school year’s entire school-wide budget in Native Star.

a. Describe the established routine of how stakeholders, administration, leadership members, and program staff are informed of expenditures and balances.

At the monthly board meeting.

b. Check those that have a distinct budget:

4. For Tribally Controlled Schools Only. Upload current trial balances report for all BIE funds received.

5. For BIE schools Only. Upload a current budget expenditure balance report.

6. Provide the carryover balances for all programs as of July 1.

Program	Carryover Amount	Undelivered Orders
ISEP, Basic, Bilingual, Sped, GT, IDEA Part B, ISEP Transportation	$352,849.88
SIG / CSI	(24,889.25)
Striving Reader / CLSD	$25,399.14
McKinney-Vento	$57,984.46
Facilities	$770,221.36
Title I, IV, VI Rural, VII, Enhancement Funds	$500,068.39
iCare Funds	$636,479.99
Administration, Board Expense	$457,140.44

7. Explain the reason(s) for the carryover and describe a plan for the use of the funds.

To utilize for salaries and educational supplies. No Travel for all staff during the pandemic. To be used for anything academically for students.

8. How does the school leadership address deficits, large balances, and how often?

Review monthly budget reports and expenditure journals.

Deficits are capped in program balances from overspending.

Large balances are monitored and usually on a short term basis before expenditures are made.

9. Is the school meeting their target rates/projections?

Yes

No

10. Describe the financial management software system in place that provides support for the budget and expenditure activities in the school?

MIP Fund Accounting Software.

a. Does the school outsource financial accounting support?

Yes

No

11. Who has signatory authority over each federal program account? List each by program account.

Federal Program	Name	Position
Academics	Mary Rule	Principal/Facility Manager
Maintenance	Mary Rule	Principal/Facility Manager
SPED	Mary Rule	Principal/Facility Manager

12. Describe the school’s segregation of duties policy. Indicate Name and Position for individuals responsible.

Function	Name	Position/Title
Example: Student banker	John Smith	Principal
Requestor	Staff	ALL
Approver	Mary Rule	Principal/Facility Manager
Accounting Code Assignment	Angelita Clitso	Business Manager
Property Certification	Elaine Yazzie	Facility Technician
Placing orders with vendors	Antonio W. Tsosie / Staff	Business Technician / ALL
Receiving Clerk	Elaine Yazzie	Facility Technician
Inventory	Elaine Yazzie	Facility Technician
Accounts Payable/COR	Antonio W. Tsosie	Business Technician
Journal Entry Encoder	Angelita Clitso	Business Manager
Reconciliation	Angelita Clitso	Business Manager
Timekeeper	Farrah Begay / Elaine Yazzie	Registrar / Facility Technician
Student Banker	None	None

13. Describe the student bank program/fiduciary accounts. Are student activity funds bank statements reconciled every month and by whom? Include names of signatory(s) on account. Attach copy of a Plan of Operations.

None.

14. Describe time and attendance process. How are approvals received for overtime or compensatory time?

We are currently not paying Overtime but Compensatory time / Flex Time is available.

Reviewer Comments (if necessary):

Approved

E. PURCHASING
1. Provide a detailed description of the school's procurement process.

The requisition requestor creates a requisition with quotes (if over $5,000.00, 3 quotes needed), then submitted to the Principal for approve signature and Business Manager (for funds availability).

2. Who is responsible for determining if purchases are allowable, appropriate and allocable?

School Principal and Business Manager.

3. Who is responsible for certifying that funds are available prior to purchasing?

School Principal and Business Manager.

4. Provide a detailed description of the school’s Accounts Payable process.

Completing a purchase order: This involves setting out the items or services to be purchased, as well as the price.

A purchase order also lists any terms and conditions for the transaction, and the timelines for delivery.

Processing a receiving report: Here, the supplier records the goods or services provided and lists the payment owed to the supplier. Receiving reports list a lot of crucial details, so it's important to take the time to comb

through them.

Receiving and processing the supplier invoice: Once an invoice is received, the business then processes it for payment. As above, this involves checking through each of the details to ensure it matches the goods or services actually received

5. How does the school ensure Purchase Orders/Contracts for Services are in place prior to ordering goods/materials or services rendered?

Business Office accepts the requisitions which are then converted to PO's before they are sent out to companies/businesses to place orders.

6. Are staff trained on the procurement process?

Yes

No

7. Describe how staff are informed of requirement for descriptive justification statements on all purchase requests using Federal dollars?

During orientation staff are trained in the procurement process and requisition forms and how you state your justification for ordering.

8. For what purpose, if any, are cash disbursed to school personnel? For example, petty cash or cash on hand.

None

9. What is the school’s procedure if the school encounters "irregular" or excessive expenses (including overtime)?

We provide Comp Time to the employee.

10. Does the school have a charge card program?

Yes

No

a. If yes, describe the school’s charge card program (purchasing and travel).

GSA Fleet Cards for Fuel, maintenance, etc.

b. Does the charge card program include Fleet?

Yes

No

c. Does the charge card program include Student Activity cards or convenience checks?

Yes

No

11. Who reviews the card statements?

Name	Position
Mary Rule	Principal / Facility Manager
Angelita Clitso	Business Manager

12. Describe the charge card reconciliation and review process.

Match all bank statements and requisitions (Purchase Orders), and GSA Statements (Receipts).

13. Describe the school’s student and staff incentive plans and implementation.

None.

14. Does the school use gift cards?

Yes

No

a. Describe process for approval, distribution to recipients and reconciliation.

b. Describe the school’s incentive program to issue gift cards?

Reviewer Comments (if necessary):

Approved

F. TRAVEL & TRAINING FOR CURRENT SCHOOL YEAR
1. Describe policies or guidelines relating to travel including business meal, lodging, per diem expense reimbursements.

Meal Per diem, mileage claim, and lodging per diem are under GSA rates rules and regulations. A Travel Authorization form is completed by the Business Technician and approved by Principal and Governing School Board.

2. How often are the staff trained to follow these policies and guidelines?

At the beginning of every school semester during staff orientation and new hires are trained.

3. Are the staff required to provide trip reports?

Yes

No

Reviewer Comments (if necessary):

Approved

G. PROPERTY MANAGEMENT
1. Please indicate the following individuals for the Property and Fleet Management programs:

Function	Name	Position
Accountable Property Officer	Elaine Yazzie	Facility Technician
Custodial Property Officer	Elaine Yazzie	Facility Technician
Utilization Clerk	Elaine Yazzie	Facility Technician
Fleet Management	Elaine Yazzie	Facility Technician

2. What is the school's property management policy for determining when and how acquired items are recorded, inventoried, safeguarded, disposed, and accounted for in financial records?

The Facility Technician is in charge of all incoming supplies/equipment/furniture that are tagged according to the receiving report. Furniture and equipment are properly inventoried. Disposal is only made after following BIE guidelines for purging. All inventory and receiving reports are submitted to the Business Office.

3. Does the school maintain an electronic property/inventory tracking system?

Yes

No

4. When was the last physical inventory completed? Were there any issues found as a result of the process?

The last inventory was completed in May 2021. There were no issues recorded.

a. If so, please describe how it was resolved.

5. Does the school lease GSA vehicles?

Yes

No

a. If yes, are there vehicle usage logs and utilization forms (DI-120) on file? Provide most recent report.

Yes.

6. Please upload the school's fleet inventory into Native Star.

Reviewer Comments (if necessary):

Approved

H. RECORDS RETENTION
1. Describe the school’s records management plan.

The school's records management plan follows the BIE dates and process of purging outdated records due to the number of years require to keep certain records related to procurement, student files, and personnel records.

2. Describe the school’s document retention plan.

The business and administration records retained in the guidelines given by FISSA. Each fiscal school year documents are labeled and boxed for retention. Retention is from 5 years and on.

Reviewer Comments (if necessary):

Approved QT 4/28/22

THANK YOU FOR COMPLETING THE FASA

	ISEP (program management, basic instruction, language development, gifted and talented, residential (if applicable)
	Transportation
	FACE
	Focus
	Enhancement
	Facility Operations
	Facility Maintenance
	Title I
	Title IIA
	Part B
	21st Century
	Rural Education
	McKinney Vento Homeless Students
	Tribal Grant Support