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If you are having technical difficulties, please contact Cheri Murray at 518-402-5623 or cmurray@mail.nysed.gov for assistance. Please use the chat function to ask questions. We will pause to answer questions frequently. When asked for feedback, please use the face icons to let us know whether things are making sense. Ёfщ@2СPZ#@Q7вЊСдђѓХ 0пСзѓŸ  Today s AudienceЁ€ўŸЈА Representatives from newly chartered schools that are required to follow section 5.1 of the charter agreement, which in part, requires the submission of an Initial Statement.ЁБА$ѓŸЈPurposeЁ€ўŸ b The NYSED Charter School Office is offering this information so Charter Schools understand: Governance and management procedures and financial controls they are required to have in place. How this information gets monitored and communicated to SED through the Initial Statement and an auditor s report.Ё4_PZ2гPZ2_гѓŸЈOverview of PresentationЁ€ўŸ JCharter section 5.1: Controls put in place by Charter Initial Statement on status of controls by Charter Submit an Audit Engagement letter Commence Audit of Initial Statement ($50,000) Submit Audit Report Remedy any deficiencies Report on correction of deficiencies Charter sections 5.2  5.12Ё<ѕѕѓŸЈ5.1 Documentation RequiredЁ*€ў €ўŸЈю Charter School must have documentation that they have implemented adequate controls to ensure: 1. They are preparing and maintaining financial statements and records in accordance with generally accepted accounting procedures (GAAP)Ё&яdŠѓ Ÿ B5.1 Documentation Required, con tЁ0"(€ў((€ўЊŸЈЋ2. Payroll procedures 3. Accounting for contributions and grants 4. Procedures for the creation and review of interim and annual financial statements, which procedures shall specifically identify the individual(s) who will be responsible for preparing and reviewing such financial statements and ensure that such statements contain valid and reliable data. 5. Appropriate internal financial controls and proceduresЁTЌP . ' <Њб Яѓ Ÿ B5.1 Documentation Required, con tЁ0"(€ў((€ўЊŸЈu6. Safeguarding of assets including cash and equipment 7. Compliance with applicable laws and regulation 8. Ensuring that the purchasing process results in the acquisition of necessary goods and services at the best price. 9. Following appropriate guidance relating to a code of ethics, budget development and administration, and cash management and investments.ЁTvP94xŽѓ ŸЈ<5.1 Status of Governance, Management and Financial ControlsЁ==€ўŸЈ  An Initial Statement must be prepared by the Charter school that states the status of each of the controls previously mentioned. By status of the control, we mean a description of the control, if the control is operational, and who is responsible at the Charter School for the control.Ё!!ѓ ŸЈ 5.1 Initial Statement SubmissionЁ>! €ў €ў €ўŸ АPrior to submission to SED, the Initial Statement must be reviewed and ratified by the Charter School s Board of Trustees (BOT) It is due to SED no later than one hundred-twenty (120) days from the Effective Date For example: If the effective date of the Charter agreement is 1/1/13, than the Initial Statement is due to SED by May 1, 2013.ЁHY T €ѓ  ŸЈ5.1 Engagement LetterЁ€ўŸ ŒThe Charter School, after submitting the Initial Statement (to the BOT and SED) shall retain an independent certified public accountant (CPA) licensed in New York State to perform an agreed-upon procedures engagement. This engagement results in an  Independent Accountants Report, in accordance with attestation standards established by the American Institute of Certified Public Accountants. The purpose of the engagement will be to assist the Board of Trustees and SED in evaluating the Initial Statement and the underlying governance and management procedures and financial controls that have been established. The engagement letter is to be submitted to SED no later than one hundred-twenty (120) days from the Effective Date For example: If the effective date is 1/1/13, than the Initial Statement is due to SED by May 1, 2013ЁTGPљ tRfѓ ŸЈ/What is an Agreed Upon Procedures Engagement? Ё,0-€ў(ŸЈЕSource: SSAE No. 10; SSAE No. 11. .03 An agreed-upon procedures engagement is one in which a practitioner is engaged by a client to issue a report of findings based on specific procedures performed on subject matter. The client engages the practitioner to assist specified parties in evaluating subject matter or an assertion as a result of a need or needs of the specified parties. Because the specified parties require that findings be independently derived, the services of a practitioner are obtained to perform procedures and report his or her findings. The specified parties and the practitioner agree upon the procedures to be performed by the practitioner that the specified parties believe are appropriate. Because the needs of the specified parties may vary widely, the nature, timing, and extent of the agreed upon procedures may vary as well. In an engagement performed under this section, the practitioner does not perform an examination or a review, as discussed in section 101, and does not provide an opinion or negative assurance.3 (See paragraph .24.) Instead, the practitioner's report on agreed-upon procedures should be in the form of procedures and findings. Ё:ЖP"  ѓ ŸЈ5.1 Commencement of EngagementЁ$€ўŸЈqThe independent auditor must begin the engagement to prepare an agreed upon procedures report on the Initial Statement within sixty (60) days after the date on which the Charter School has received and disbursed more than $50,000 in monies received from payments from school districts, under section 2856 of the Education Law, or from grants or other revenue sources. ЁrZpѓ ŸЈ5.1 Completion of EngagementЁ€ўŸЈБThe resulting Independent Auditor Report should be provided to the Board of Trustees no later forty-five days (45) after the commencement of such engagement with a copy to SED. Ё$В} )ѓ ŸЈ5.1 Remedy DeficienciesЁ€ўŸЈ In the event that the Independent Auditor Report reveals that any of the above management and financial controls are not in place, the Charter School must remedy the deficiencies no later than forty-five (45) days from the date the Report was received by the Board of Trustees.ЁѓŸЈ5.1 Report DeficienciesЁ€ўŸ @ No later than forty-five (45) days from the date the Independent Auditor s Report was received by the Board of Trustees: The Charter will provide SED a statement that all deficiencies identified in the Independent Accountants Report have been corrected. Such statement shall identify the steps undertaken to correct the identified deficiencies and include: Date completed Person responsible for the corrective action, and Actions taken SED may require additional evidence to verify the correction of the deficiencies. All documents required to be submitted pursuant to this paragraph shall be submitted electronically in accordance with guidance provided by SED.ЁІ~PˆPPgPOPфP `gOуѓŸЈ 5.1 SummaryЁ €ўŸЈ3Controls put in place by Charter Initial Statement on status of controls by Charter Submit an Audit Engagement letter Commence Audit of Initial Statement ($50,000) Submit Audit Report Remedy any deficiencies Report on correction of deficiencies A timeline is available on the opening procedures checklist. Ё$3ZZ4ѓŸ 6Charter Sections 5.2  5.12ŸЈ]5.2 Financial Statements; Interim Reports. 5.3 Audits. 5.4 Fiscal Year. 5.5 Annual Budget and Cash Flow Projections. 5.6 Funding Procedure. 5.7. Exemption from Taxation. 5.8. Collateral for Debt. 5.9. Tuition and Fees. 5.10. Outside Funding. 5.11. Maintenance of Corporate Status: Tax Exemptions. 5.12. Insurance. 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If you are having technical difficulties, please contact Cheri Murray at 518-402-5623 or cmurray@mail.nysed.gov for assistance. Please use the chat function to ask questions. We will pause to answer questions frequently. When asked for feedback, please use the face icons to let us know whether things are making sense. Ёfщ@2СPZ#@Q7вЊСдђѓХ 0пСзѓŸ  Today s AudienceЁ€ўŸЈ9 Representatives from newly chartered schools who are required to follow section 5: Finance and Management of the charter agreement. We will focus on helping you understand section 5.1, which requires management and financial CONTROLS. These controls are monitored through the submission of an Initial Statement.Ё:9ЊуOѓŸЈPurposeЁ€ўŸ h The NYSED Charter School Office is offering this information so Charter Schools understand: Management and Financial Controls: Governance and management procedures Financial controls How this information gets monitored and communicated to SED: Initial Statement on status of above procedures and controls Auditor s report to evaluate Initial Statement and the related Procedures, Policies and Practices. Deficiencies remediedЁš_PZ2#PZ28PZ2=PZ2ОPZ2_#8=       ѓŸЈOverview of PresentationЁ€ўŸ JCharter section 5.1: Controls put in place by Charter Initial Statement on status of controls by Charter Submit an Audit Engagement letter Commence Audit of Initial Statement ($50,000) Submit Audit Report Remedy any deficiencies Report on correction of deficiencies Charter sections 5.2  5.12Ё<ѕѕѓŸЈ5.1 Documentation RequiredЁ*€ў €ўŸЈю Charter School must have documentation that they have implemented adequate controls to ensure: 1. They are preparing and maintaining financial statements and records in accordance with generally accepted accounting procedures (GAAP)Ё&яdŠѓ Ÿ B5.1 Documentation Required, con tЁ0"(€ў((€ўЊŸЈЋ2. Payroll procedures 3. Accounting for contributions and grants 4. Procedures for the creation and review of interim and annual financial statements, which procedures shall specifically identify the individual(s) who will be responsible for preparing and reviewing such financial statements and ensure that such statements contain valid and reliable data. 5. Appropriate internal financial controls and proceduresЁTЌP . ' <Њб Яѓ Ÿ B5.1 Documentation Required, con tЁ0"(€ў((€ўЊŸЈu6. Safeguarding of assets including cash and equipment 7. Compliance with applicable laws and regulation 8. Ensuring that the purchasing process results in the acquisition of necessary goods and services at the best price. 9. Following appropriate guidance relating to a code of ethics, budget development and administration, and cash management and investments.ЁTvP94xŽѓ ŸЈ<5.1 Status of Governance, Management and Financial ControlsЁ==€ўŸЈ) An Initial Statement must be prepared by the Charter school that states the status of each of the controls previously mentioned. By status of the control, we would like A description of the control, If the control is operational, and Who is responsible at the Charter School for the control.ЁЌ~*ѓ ŸЈ 5.1 Initial Statement SubmissionЁ>! €ў €ў €ўŸ РPrior to submission to SED, the Initial Statement must be reviewed and ratified by the Charter School s  ўџџџ !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~€‚ƒ„…†‡ѓ‰Š‹ŒŽ‘’“”•–—˜™š›œžŸ ЁЂЃЄЅІЇЈЉЊЋЌ­ЎЏАБВГДЕЖЗИЙКЛМНОПРСТУФХЦЧШЩЪЫЬЭЮЯабвгдежзийклмноўџџџўџџџстуфхцчшщъыьэю!§џџџ§џџџђўџџџєѕіїјљњќ§џџџ§ўџRoot Entryџџџџџџџџd›OЯ†ъЊЙ)шрkОЕƒчЭ€Picturesџџџџџџџџр,Current UserџџџџџџџџџџџџGSummaryInformation(џџџџˆм­PowerPoint Document(џџџџџџџџџџџџƒuDocumentSummaryInformation8џџџџџџџџФџџџџџџџџџџџџџџџџџџџџџџџџ?щ(€рр€  Ф  Ь€ЭУ–КPicture КWord.Picture.80КPictureз‚гК,cmurray@mail.nysed.govК:mailto:cmurray@mail.nysed.govзžгК:charterschools@mail.nysed.govКHmailto:charterschools@mail.nysed.govђ`/Ш 0ве˜ЗDArialngsИ–0вPЉPЉ w—и–2ђ 0и–еЗDWingdingsИ–0вPЉPЉ w—и–2ђ 0и–еЄ€@џџЅ .Љ  @Ѓnџ§?" dџd@џџяџџџџџџ  @@``€€ h№`№Ш\@     №,2№$}dЕEОДШП Ьɘ…џр,ƒ №0ƒ†AПРХAџё€@ёї№ѓ€а‡К“АіЪš;­”ЧЪš;њgў§4hdhd™—№–2ђ 0XџџџІџџџpћppћ@ <§4dddd—Ђ 0PЉшv—џ ˆŒŠ0К___PPT10‹ РРŠLК___PPT9‹.Ў&ЏЌ№ј8ѓŸЈ= ТщЖЙЙйЭј Charter School OfficeЁ>>!€ўŸЈInitial Statement January 2013Ё ѓŸЈWebinar LogisticsЁ€ўŸЈЊBlackboard is an integrated webinar software that provides both visual and audio through your computer. If you are having technical difficulties, please contact Cheri Murray at 518-402-5623 or cmurray@mail.nysed.gov for assistance. Please use the chat function to ask questions. We will pause to answer questions frequently. When asked for feedback, please use the face icons to let us know whether things are making sense. Ёfщ@2СPZ#@Q7вЊСдђѓХ 0пСзѓŸ  Today s AudienceЁ€ўŸЈ8 Representatives from newly chartered schools who are required to follow section 5: Finance and Management of the charter agreement. We will focus on helping you understand section 5.1, which requires management and financial CONTOLS. These controls are monitored through the submission of an Initial Statement.Ё 98 ѓŸЈPurposeЁ€ўŸ h The NYSED Charter School Office is offering this information so Charter Schools understand: Management and Financial Controls: Governance and management procedures Financial controls How this information gets monitored and communicated to SED: Initial Statement on status of above procedures and controls Auditor s report to evaluate Initial Statement and the related Procedures, Policies and Practices. Deficiencies remed     рўџџџ п"#$%&'()*+,-./012ўџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџiedЁš_PZ2#PZ28PZ2=PZ2ОPZ2_#8=       ѓŸЈOverview of PresentationЁ€ўŸ JCharter section 5.1: Controls put in place by Charter Initial Statement on status of controls by Charter Submit an Audit Engagement letter Commence Audit of Initial Statement ($50,000) Submit Audit Report Remedy any deficiencies Report on correction of deficiencies Charter sections 5.2  5.12Ё<ѕѕѓŸЈ5.1 Documentation RequiredЁ*€ў €ўŸЈю Charter School must have documentation that they have implemented adequate controls to ensure: 1. They are preparing and maintaining financial statements and records in accordance with generally accepted accounting procedures (GAAP)Ё&яdŠѓ Ÿ B5.1 Documentation Required, con tЁ0"(€ў((€ўЊŸЈЋ2. Payroll procedures 3. Accounting for contributions and grants 4. Procedures for the creation and review of interim and annual financial statements, which procedures shall specifically identify the individual(s) who will be responsible for preparing and reviewing such financial statements and ensure that such statements contain valid and reliable data. 5. Appropriate internal financial controls and proceduresЁTЌP . ' <Њб Яѓ Ÿ B5.1 Documentation Required, con tЁ0"(€ў((€ўЊŸЈu6. Safeguarding of assets including cash and equipment 7. Compliance with applicable laws and regulation 8. Ensuring that the purchasing process results in the acquisition of necessary goods and services at the best price. 9. Following appropriate guidance relating to a code of ethics, budget development and administration, and cash management and investments.ЁTvP94xŽѓ ŸЈ<5.1 Status of Governance, Management and Financial ControlsЁ==€ўŸЈ) An Initial Statement must be prepared by the Charter school that states the status of each of the controls previously mentioned. By status of the control, we would like A description of the control, If the control is operational, and Who is responsible at the Charter School for the control.ЁЌ~*ѓ ŸЈ 5.1 Initial Statement SubmissionЁ>! €ў €ў €ўŸ РPrior to submission to SED, the Initial Statement must be reviewed and ratified by the Charter School s Board of Trustees (BOT) It is due to SED no later than one hundred-twenty (120) days from the Charter Effective Date For example: If the effective date of the Charter agreement is 1/1/13, than the Initial Statement is due to SED by May 1, 2013.ЁHa \ €ѓ  ŸЈ5.1 Engagement LetterЁ€ўŸ ДThe Charter School shall retain an independent certified public accountant (CPA) licensed in New York State to perform an agreed-upon procedures engagement. This engagement results in an  Independent Accountants Report, in accordance with attestation standards established by the American Institute of Certified Public Accountants. The purpose of the engagement will be to assist the Board of Trustees and SED in evaluating the Initial Statement and the underlying governance and management procedures and financial controls that have been established. The engagement letter is to be submitted to SED no later than one hundred-twenty (120) days from the Effective Date For example: If the effective date is 1/1/13, than the Engagement Letter is due to SED by May 1, 2013 (note: The Engagement Letter has the same due date as the Initial Statement.)Ё: PPPМ ѓ ŸЈ/What is an Agreed Upon Procedures Engagement? Ё,0-€ў(ŸЈЕSource: SSAE No. 10; SSAE No. 11. .03 An agreed-upon procedures engagement is one in which a practitioner is engaged by a client to issue a report of findings based on specific procedures performed on subject matter. The client engages the practitioner to assist specified parties in evaluating subject matter or an assertion as a result of a need or needs of the specified parties. Because the specified parties require that findings be independently derived, the services of a practitioner are obtained to perform procedures and report his or her findings. The specified parties and the practitioner agree upon the procedures to be performed by the practitioner that the specified parties believe are appropriate. Because the needs of the specified parties may vary widely, the nature, timing, and extent of the agreed upon procedures may vary as well. In an engagement performed under this section, the practitioner does not perform an examination or a review, as discussed in section 101, and does not provide an opinion or negative assurance.3 (See paragraph .24.) Instead, the practitioner's report on agreed-upon procedures should be in the form of procedures and findings. Ё:ЖP"  ѓ ŸЈ5.1 Commencement of EngagementЁ$€ўŸЈzThe independent auditor must begin the engagement to prepare an agreed upon procedures report on the Initial Statement within sixty (60) days after the date on which the Charter School has received and disbursed more than $50,000* * in monies received from payments from school districts, under section 2856 of the Education Law, or from grants or other revenue sources. Ё6{ьŒѓ ŸЈ5.1 Completion of EngagementЁ€ўŸЈПThe resulting Independent Auditor Report should be provided to the Board of Trustees no later forty-five days (45) after the commencement of such engagement, with a Copy provided to SED. Ё&Р€ 4ѓ ŸЈ5.1 Remedy DeficienciesЁ€ўŸЈ In the event that the Independent Auditor Report reveals that any of the above management and financial controls are not in place, the Charter School must remedy the deficiencies no later than forty-five (45) days from the date the Report was received by the Board of Trustees.ЁѓŸЈ5.1 Report DeficienciesЁ€ўŸ @ No later than forty-five (45) days from the date the Independent Auditor s Report was received by the Board of Trustees: The Charter will provide SED a statement that all deficiencies identified in the Independent Accountants Report have been corrected. Such statement shall identify the steps undertaken to correct the identified deficiencies and include: Date completed Person responsible for the corrective action, and Actions taken SED may require additional evidence to verify the correction of the deficiencies. All documents required to be submitted pursuant to this paragraph shall be submitted electronically in accordance with guidance provided by SED.ЁІ~PˆPPgPOPфP `gOуѓŸЈ 5.1 SummaryЁ €ўŸЈіControls put in place by Charter Initial Statement on status of controls by Charter Submit an Audit Engagement letter Commence Audit of Initial Statement ($50,000) Submit Audit Report Remedy any deficiencies Report on correction of deficiencies Ё іїѓŸ 6Charter Sections 5.2  5.12ŸЈ]5.2 Financial Statements; Interim Reports. 5.3 Audits. 5.4 Fiscal Year. 5.5 Annual Budget and Cash Flow Projections. 5.6 Funding Procedure. 5.7. Exemption from Taxation. 5.8. Collateral for Debt. 5.9. Tuition and Fees. 5.10. Outside Funding. 5.11. Maintenance of Corporate Status: Tax Exemptions. 5.12. Insurance. Ё ^Z% '     0  ѓŸЈ Questions?Ё €ўŸЈŒEmail: charterschools@mail.nysed.gov with the subject line: Charter section 5.1Question OR Call: Your school liaison at (518) 474-1762 ЁBŒЗ(}№Ьў(}ЊiђѓХ 0п$ъю*я € 0 š№’@№№*№( № №№r № S №€иxŽ Пџ№­ `}№У  Ž  № ž№x № c №$€ИyŽ Пџ№№ `№У Ž  № ž№H № ƒ №0ƒ“ŽŸ‹”оНhПџ ?№ џџџ€€€Лру33™™™™Ьˆ8Š0К___PPT10‹ы.BйЭ0ОЛю$я € 0 ”№ŒP№№$№( № №№r № S №€И{Ž Пџ№­ `№У  Ž  № ž№r № S №€8Ž Пџ№а `№У Ž  № ž№H № ƒ №0ƒ“ŽŸ‹”оНhПџ ?№ џџџ€€€Лру33™™™™Ьˆ8Š0К___PPT10‹ы.BйЭp]Фцю$я € 0 ”№ŒА№,№$№( № №,№r №, S №€”б Пџ№­ ` №У  б  № ž№r №, S №€tб Пџ№€ `№У б  № ž№H №, ƒ №0ƒ“ŽŸ‹”оНhПџ ?№ џџџ€€€Лру33™™™™Ьˆ8Š0К___PPT10‹ы.GйЭР3йю$я € 0 ”№ŒР№0№$№( № №0№r №0 S №€Lб Пџ№­ `}№У  б  № ž№r №0 S №€ќб Пџ№№ `№У б  № ž№H №0 ƒ №0ƒ“ŽŸ‹”оНhПџ ?№ џџџ€€€Лру33™™™™Ьˆ8Š0К___PPT10‹ы.GйЭРf№Бю$я € 0 ”№Œа№4№$№( № №4№r №4 S №€/б Пџ№­ `№У  б  № ž№r №4 S №€Ь б Пџ№0 `№У б  № ž№H №4 ƒ №0ƒ“ŽŸ‹”оНhПџ ?№ џџџ€€€Лру33™™™™Ьˆ8Š0К___PPT10‹ы.IйЭ€G?ю$я € 0 ”№Œ№№<№$№( № №<№r №< S №€є6б Пџ№­ `}№У  б  № ž№r №< S №€t>б Пџ№№ `№У б  № ž№H №< ƒ №0ƒ“ŽŸ‹”оНhПџ ?№ џџџ€€€Лру33™™™™Ьˆ8Š0К___PPT10‹ы.JйЭРQИю$я € 0 ”№Œ№@№$№( № №@№r №@ S №€„lб Пџ№­ `}№У  б  № ž№r №@ S №€dmб Пџ№№ `№У б  № ž№H №@ ƒ №0ƒ“ŽŸ‹”оНhПџ ?№ џџџ€€€Лру33™™™™Ьˆ8Š0К___PPT10‹ы.JйЭ`Wтљю$я € 0 ”№Œ@№P№$№( № №P№r №P S №€Ь†б Пџ№­ `}№У  б  № ž№r №P S №€Ќ‡б Пџ№№ `№У б  № ž№H №P ƒ №0ƒ“ŽŸ‹”оНhПџ ?№ џџџ€€€Лру33™™™™Ьˆ8Š0К___PPT10‹ы.MйЭ@С†r8ќс “!Х# 0ё%(I* u,Ё.Э0ѕ исљ2Х1шА?щ(€рр€  Ф Ь€ЭУ–КPicture КW ўџџџўџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџўџеЭеœ.“—+,љЎDеЭеœ.“—+,љЎˆDˆЈИРШа и рш №ј  ПфOn-screen ShowТщЖЙЙйЭјƒu…' Arial WingdingsDefault DesignPicture> ТщЖЙЙйЭј Charter School OfficeWebinar LogisticsToday’s AudiencePurposeOverview of Presentation5.1 Documentation Required"5.1 Documentation Required, con’t"5.1 Documentation Required, con’t=5.1 Status of Governance, Management and Financial Controls!5.1 Initial Statement Submission5.1 Engagement Letter0What is an Agreed Upon Procedures Engagement? 5.1 Commencement of Engagement5.1 Completion of Engagement5.1 Remedy Deficiencies5.1 Report Deficiencies 5.1 SummaryCharter Sections 5.2 – 5.12 Questions?  Fonts UsedDesign TemplateEmbedded OLE Servers Slide Titles< 8@ _PID_HLINKSфAє mailto:cmurray@mail.nysed.gov%mailto:charterschools@mail.nysed.govBoard of Trustees (BOT) It is due to SED no later than one hundred-twenty (120) days from the Charter Effective Date For example: If the effective date of the Charter agreement is 1/1/13, than the Initial Statement is due to SED by May 1, 2013.ЁHa \ €ѓ  ŸЈ5.1 Engagement LetterЁ€ўŸ ДThe Charter School shall retain an independent certified public accountant (CPA) licensed in New York State to perform an agreed-upon procedures engagement. This engagement results in an  Independent Accountants Report, in accordance with attestation standards established by the American Institute of Certified Public Accountants. The purpose of the engagement will be to assist the Board of Trustees and SED in evaluating the Initial Statement and the underlying governance and management procedures and financial controls that have been established. The engagement letter is to be submitted to SED no later than one hundred-twenty (120) days from the Effective Date For example: If the effective date is 1/1/13, than the Engagement Letter is due to SED by May 1, 2013 (note: The Engagement Letter has the same due date as the Initial Statement.)Ё: PPPМ ѓ ŸЈ/What is an Agreed Upon Procedures Engagement? Ё,0-€ў(ŸЈЕSource: SSAE No. 10; SSAE No. 11. .03 An agreed-upon procedures engagement is one in which a practitioner is engaged by a client to issue a report of findings based on specific procedures performed on subject matter. The client engages the practitioner to assist specified parties in evaluating subject matter or an assertion as a result of a need or needs of the specified parties. Because the specified parties require that findings be independently derived, the services of a practitioner are obtained to perform procedures and report his or her findings. The specified parties and the practitioner agree upon the procedures to be performed by the practitioner that the specified parties believe are appropriate. Because the needs of the specified parties may vary widely, the nature, timing, and extent of the agreed upon procedures may vary as well. In an engagement performed under this section, the practitioner does not perform an examination or a review, as discussed in section 101, and does not provide an opinion or negative assurance.3 (See paragraph .24.) Instead, the practitioner's report on agreed-upon procedures should be in the form of procedures and findings. Ё:ЖP"  ѓ ŸЈ5.1 Commencement of EngagementЁ$€ўŸЈzThe independent auditor must begin the engagement to prepare an agreed upon procedures report on the Initial Statement within sixty (60) days after the date on which the Charter School has received and disbursed more than $50,000* * in monies received from payments from school districts, under section 2856 of the Education Law, or from grants or other revenue sources. Ё6{ьŒѓ ŸЈ5.1 Completion of EngagementЁ€ўŸЈПThe resulting Independent Auditor Report should be provided to the Board of Trustees no later forty-five days (45) after the commencement of such engagement, with a Copy provided to SED. Ё&Р€ 4ѓ ŸЈ5.1 Remedy DeficienciesЁ€ўŸЈ In the event that the Independent Auditor Report reveals that any of the above management and financial controls are not in place, the Charter School must remedy the deficiencies no later than forty-five (45) days from the date the Report was received by the Board of Trustees.ЁѓŸЈ5.1 Report DeficienciesЁ€ўŸ @ No later than forty-five (45) days from the date the Independent Auditor s Report was received by the Board of Trustees: The Charter will provide SED a statement that all deficiencies identified in the Independent Accountants Report have been corrected. Such statement shall identify the steps undertaken to correct the identified deficiencies and include: Date completed Person responsible for the corrective action, and Actions taken SED may require additional evidence to verify the correction of the deficiencies. All documents required to be submitted pursuant to this paragraph shall be submitted electronically in accordance with guidance provided by SED.ЁІ~PˆPPgPOPфP `gOуѓŸЈ 5.1 SummaryЁ €ўŸЈіControls put in place by Charter Initial Statement on status of controls by Charter Submit an Audit Engagement letter Commence Audit of Initial Statement ($50,000) Submit Audit Report Remedy any deficiencies Report on correction of deficiencies Ё іїѓŸ 6Charter Sections 5.2  5.12ŸЈ]5.2 Financial Statements; Interim Reports. 5.3 Audits. 5.4 Fiscal Year. 5.5 Annual Budget and Cash Flow Projections. 5.6 Funding Procedure. 5.7. Exemption from Taxation. 5.8. Collateral for Debt. 5.9. Tuition and Fees. 5.10. Outside Funding. 5.11. Maintenance of Corporate Status: Tax Exemptions. 5.12. Insurance. Ё ^Z% '     0  ѓŸЈ Questions?Ё €ўŸЈŒEmail: charterschools@mail.nysed.gov with the subject line: Charter section 5.1Question OR Call: Your school liaison at (518) 474-1762 ЁBŒЗ(}№Ьў(}ЊiђѓХ 0п$ъю*я € 0 š№’@№№*№( № №№r № S №€T}  Пџ№­ `}№У     № ž№x № c №$€4~  Пџ№№ `№У    № ž№H № ƒ №0ƒ“ŽŸ‹”оНhПџ ?№ џџџ€€€Лру33™™™™Ьˆ8Š0К___PPT10‹ы.BйЭ0ОЛr]3sѕ 93GuХ1Root Entryџџџџџџџџd›OЯ†ъЊЙ)шDXE–юЭ@Picturesџџџџџџџџр,Current Userџџџџџџџџџџџџ2SummaryInformation(џџџџˆм­     рџџџџ 7"#$%&'()*+,-./012ўџџџђ§џџџ§џџџўџџџўџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџ‚ƒ„…†‡ѓ‰Š‹ŒŽ‘’“”•–—˜™š›œžŸ ЁЂЃЄЅІЇЈЉЊЋЌ­ЎЏАБВГДЕЖЗИЙКЛМНОПРСТУФХЦЧШЩЪЫЬЭЮЯабвгдежзийклмноўџџџџџџџстуфхцчшщъыьэю!§џџџџџџџџџџџўџџџєѕіїјљњќџџџџ§ўџ ўџџџўџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџі_Р‘у_uєsmegnasmegnainistratorˆЈИРШа и рш №ј  ПфOn-screen ShowТщЖЙЙйЭј]3…' Arial WingdingsDefault DesignPicture> ТщЖЙЙйЭј Charter School OfficeWebinar LogisticsToday’s Audience