Standard Performance Accountability Review (PAR) and
Perkins Internal Controls Overview
PURPOSE OF PAR AND PERKINS
INTERNAL CONTROLS REVIEWS
The purpose of the PAR and Perkins Internal
Controls review, is to evaluate each college’s
compliance with state standards as well as
federal regulations regarding Perkins monies.
PAR AS PART OF PAS
The PAR validates the
self–evaluations that institutions
conduct annually in PAS.
TYPES OF PARS
Standard PAR
(occurs once every six years)
• College-wide standards
• Perkins program
implementation
• Perkins budget and
inventory
• Instructional program
measures
Perkins Internal Controls
Review
(schedule determined by an
assessment scoring
regimen)
• Perkins budget
documentation
• Perkins
procedures/internal
control mechanisms
• Perkins inventory
HOW DO I BEGIN?
Familiarize yourself with the Standards associated with the PAR…
The Standard PAR Checksheet
&
The Perkins Internal Controls Review Checksheet
will be your quick references when preparing PAR material.
PAR AGENDA/SCHEDULE
(This schedule is fluid and is dictated by
the pace of the review.)
8:00 a.m.
Welcome to the Team
8:25 a.m.
Team Training
(TCSG Staff will train the team.)
9:00 a.m.
Records Review
12:00 p.m.
Lunch
1:00 p.m.
Review Continues
(Includes interviews with faculty/staff
as needed.)
2:00 p.m.
Team Meets
(The team must reach a consensus
regarding any findings.)
3:00 p.m.
Exit Conference
STANDARD PAR REVIEW
COMPONENTS
 College-Wide Processes (i.e. Work Ethic, Warranty)
 Perkins Program Data/Documentation
 Instructional Program Data…a representative sample
covering the years since the college’s last PAR (i.e.
Advisory Committee documentation)
 Two Perkins (fiscal) Budget years…including one
that has been completely liquidated
STANDARD PAR
DEFINITIONS
A RECOMMENDATION points out:
• a violation of a federal policy or state standard which the college
must correct
• an expenditure of Federal Perkins moneys for a purpose that is
not in compliance with the current Perkins law.
A SUGGESTION points out:
• an improvement that might be made in some part of the Perkins
management process at the college
• a questionable activity of the institution which is not a clear
violation of a policy or state standard or federal guideline, but
which is a concern to the team.
A COMMENDATION points out:
• an outstanding achievement or practice
STANDARD PAR
RECOMMENDATIONS,
SUGGESTIONS AND
COMMENDATIONS
RECOMMENDATION
The PAR team recommends that the college
develop and implement Laboratory
Management Plans and Training Plans for all
appropriate programs.
SUGGESTION
The PAR team suggests that the college re-visit
and revise the documentation for its Advisory
Committee for the Hotel-Restaurant-Travel
Management program. The Advisory Committee
plan of work, minutes, and other documents are
maintained as required. However, these
documents refer heavily (or sometimes solely) to
Culinary Arts, and do not adequately provide
information regarding Hospitality.
COMMENDATION
The PAR team commends the college for
making considerable progress toward
improving budgetary control processes and
maintaining appropriate documentation.
PERKINS INTERNAL
CONTROLS REVIEW
WHY A PERKINS INTERNAL
CONTROL REVIEW?
•EVERY college in the system will receive an
assessment score annually to determine its rank and
position on the Perkins Internal Controls Review
schedule.
•Except under special circumstances, a college will
not have a Perkins Internal Controls Review two
years in a row.
•It is possible to have a Standard PAR and Perkins
Internal Controls Review in the same year… normally
on two consecutive days.
PERKINS INTERNAL
CONTROLS REVIEW
SCORING
 How Large Is Your Perkins Budget,
Comparatively?
 How Did Your College Perform On Perkins
Measures, Comparatively?
 How Many Perkins Points (i.e.
recommendations/action items) Did Your College
Have At Its Last PAR?
 How Many Years Has it Been Since Your
College’s Last Perkins Internal Controls Review?
PERKINS INTERNAL CONTROL
REVIEW…WHAT TO EXPECT
• Evaluation of three budget years
(i.e. FY 2018, 2017, and 2016)
• Evaluation of Perkins Five year plan and
Perkins Improvement Plans
• Evaluation of Internal Control Mechanisms
• Evaluation of Asset Management and
Equipment Inventory
($1000 or higher…EVERY ITEM MUST BE
IDENTIFIED or “TOUCHED” BY THE PAR TEAM.)
• Interviews with Perkins-paid personnel
(Full-time and Part-time)
WHAT ARE INTERNAL CONTROLS?
•
Internal Controls are methods and policies
designed to prevent fraud, minimize errors,
promote operating efficiency, and achieve
compliance with established policies.
•
Internal Controls, and subsequent
documentation, may vary from college to
college.
PERKINS INTERNAL CONTROLS
REVIEW DEFINITIONS
An ACTION ITEM points out:
•
•
a violation of a federal policy which the college must correct.
an expenditure of Federal Perkins moneys for a purpose that is
not in compliance with the current Perkins law.
A SUGGESTION points out:
•
•
an improvement that might be made in some part of the Perkins
management process at the College.
a questionable activity of the institution which is not a clear
violation of a policy or federal guideline, but which is a concern to
the team.
A COMMENDATION points out:
•
an outstanding achievement in Perkins-related operations.
PERKINS INTERNAL CONTROLS REVIEW
ACTION ITEMS, SUGGESTIONS AND
COMMENDATIONS
ACTION ITEM
The Special Populations Coordinator and
the Retention Specialist need job
descriptions that include all activities.
These job descriptions must be submitted
to the System Office for approval.
SUGGESTION
The review team suggests that the college
review its asset management system to
ensure that all equipment is tagged and
placed in the appropriate area in a timely
manner.
COMMENDATION
The review team commends the college for
maintaining a thorough and detailed
inventory and asset management system.
Each piece of equipment was readily
identifiable, accounted for, and located in
designated areas, as approved by TCSG.
QUESTIONS
Ashley Harris, Accountability Specialist, [email protected]
Randy Dean, Director of Grants Management, [email protected]