NJDOE conducts technical assistance monitoring activities for educational institutions to evaluate the effectiveness of their compliance with all relevant rules and regulations that relate to the Carl D. Perkins Career and Technical Education Improvement Act of 2006. The Carl D. Perkins Career and Technical Education Improvement Act of 2006 legislation requires the NJDOE to monitor subgrantees to ensure program and fiscal compliance. Additionally, OMB Circular A-133: Audits of States, Local Governments, and Non-Profit Organizations assigns certain responsibilities to primary recipients of federal awards that subgrant funds to other organizations. Such primary recipients are termed pass-through entities. A-133 requires pass-through entities to monitor the activities of subrecipients as necessary to ensure that federal awards are used appropriately and that performance goals are achieved. Pass-through entities must also ensure that subrecipients meet any audit responsibilities. Further, the Single Audit Act of 1996 also requires states to monitor subreceipients to ensure that Federal funds are used appropriately.
Monitoring is the review process used in determining a subrecipient's compliance with the requirements of a State and/or Federal program, adhering to applicable laws and regulations, and measuring progress toward stated results and outcomes. Monitoring includes a review of documentation and data maintained by the subrecipient; information obtained in interviews; and information obtained through observation. Monitoring determines if a subrecipient is in compliance with State and/or Federal expectations. Monitoring also determines if the financial management and accounting systems are adequate to account for program funds in accordance with State and/or Federal requirements.
Selection of School Districts
The NJDOE will identify subrecipients to be monitored based on a risk analysis process. A subrecipient is an entity that expends Federal awards received from the NJDOE to carry out a Federal program. Some subrecipients may be monitored every year because of their risk level, while others may be monitored once every two or three years.
Corrective Action Plan
The subrecipient is responsible for submitting a corrective action plan that addresses each monitoring finding and for submitting supporting documentation. The corrective action plan must be submitted within the timeframe identified in the monitoring report. If corrective action cannot be completed within the requested timeframe, the subrecipient should request an extension of time in writing. If the subrecipient does not agree with any of the monitoring findings or does not believe that corrective action is required, an explanation should be included.
A follow-up to the monitoring review may vary depending upon the findings and how the corrective action plan is being managed. Follow up may include communication with the subrecipient after the submission and review of the corrective action plan. If needed, additional monitoring visits may be scheduled.