IL':t. ~t:~ Superintendent of Education. 18,../,_, (Jdj0 Olfi.'l ol tile \pt al;ct.l1jdi1h T. \\011 Par. Fd.D
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1 JON J.P. FERNANDEZ Superinreo.ctenioftducat;Qn DEPARTMENT OF EDUCATION OFFICE OF THE SUPERINTENDENT Mariner Avenue Barrigada, Guam %913 Telephone (671) 300-!547 /1536 Fax: (671) jonfernandez(d1gdoe.net April 1, ,../,_, (Jdj0 Olfi.'l ol tile \pt al;ct.l1jdi1h T. \\011 Par. Fd.D Re: Guahan Academy Charter School: FY 2015 March Allotment Request l~t\t.l\td f~\. Mr. Anthony C Blaz IL':t Director Department of Administration 1 b r,: tjttj /./6- p o. aox Hagatna, Guam '""~ ~"""l' Dear Director Blaz, Upon review of the Guahan Academy Charter School Fiscal Year 2015 March Allotment Request by our Internal Audit Office in collaboration with members of the Guahan Academy Charter School, I am able to submit my verification of accuracy as required by Public Law , Chapter II, Section 3 in its entirety. Our Internal Audit Office was able to validate $380, of the invoiced total. Please see attached verification report. This validation is based on actual invoices submitted to our Internal Audit Office on March 10 and 30, Please advise my office if you have any further questions or concerns regarding this matter. Sincerely, ~t:~ Superintendent of Education Attachment Cc: Chairman and Members, Guam Education Board Speaker, 33'd Guam Legislature Guahan Academy Charter School 02'B6
2 Sopenntendent of Education DEPARTMENT OF EDUCATION INTERNAL AUDIT OFFICE 500 Mariner Avenue. Barrigada, Guam Telephone: (671) iao!il)gdoe.net Chief Auditor March 3 I MEMORANDUM To: From: Subject: Jon P. Fernandez Superintendent of Education Franklin Cooper-Nurs~/ Chief Auditor, \1 1 \/ ij f2 jia March 2015 Review of Guahan Academy Charter School's Invoices Hafa Adai. The Internal Audit Office (lao) has completed its review of Guahan Academy Charter School's invoices t(jr the month of March. Please see the attached report for lao's complete review and results. If you have any questions or concerns, please feel free to contact Anissa Acfalle at or acacfalle 1 aigdoe.net or myself at or Jjtcooper-nurse( igdoe.net. Cc: Deputy Superintendent of Assessment and Accountability Deputy Superintendent of Finance and Administrative Services
3 Guam Department of Education Internal Audit Office Audit Review- Guahan Academy Charter School Invoice Validation For the period of March Purpose: To validate Guahan Academy Charter School's invoices for the month of March Source: Juan Flores, Interim Financial Director for Guahan Academy Charter School Prepared by: Franklin Cooper-Nurse, Chief Auditor for Guam Department of Education Anissa Acfalle, Audit Sta!T for Guam Department of Education Results: As required by Section 6.3 of the Guahan Academy Charter School (GACS)'s Invoice Validation Standard Operating Procedures. the Internal Audit Office (IAO)'s review focused on validation of March expenditures. GACS's budget request and the Department of Administration (DOA)'s approval of funding is utilized to establish allotment per object class category. The results were as follows. On March DOA submitted its approval of GACS 's March 2015 Allotment Request of $216, and invoices to the Guam Department of Education (GDOE) Oftice of the Superintendent. The submittal did not include a breakdovm of the allotment request per object class category. See Attachment 1. Based on the invoices submitted. lao validated $216, Refer to Table 1 below. Table 1: Validation of March 2015 Invoices (A-8} (A-C) A 8 c 0 E 1 Personnel Salaries (See Note) $215, $215, $215, $ $ 2 Benefits $ 1, $ l, $ 1, $ $ 3 Contractual $ $ $ $ $ 4 Supplies & materials $ $ $ $ $ 5 Power $ $ $ $ $ 6 Water $ $ s s $ 7 Teleehone & Wireless $ $ $ $ $ Total $216, $216, $21!, $ $ Note: Although GACS did not specify the object class for their $216, budget allotment request, GACS submitted invoices for payroll of the same amount.
4 On March DOA submitted GACS"s March 2015 Supplemental Allotment Request of $163, and invoices to the Office of the Superintendent. On March 30, 2015, the lao received the submittal See Attachment 2. Based on the budget provided per object class categories and invoices submitted. the lao validated $ Refer to Table 2 below. Table 2: Validation of March 2015 Supplemental Invoices (A-B) (A-C) A 8 c 0 E 1 Personnel Salaries $ 70, s 70, $ 70, $ $ 2 Benefits $ $ $ $ $ 3 Contractual $ 73, $ 73, $ 73, $ $ 4 Supplies & materials $ 4, $ 4, $ 4, $ $ S Utilities $ 11, $ 11, $ 11, $ $ 6 Telephone & Wireless $ 4, $ 4, s 4, $ $ Total $163, $163, $.1!1!15;4(1 $ $ For March the lao validated a total of$380, ofgacs"s submitted invoices ba'led on a total of$380, ofgacs's allotment request.
5 Eddie lirztl Coho Governor RqTe~ Lieutenant Governor Department of Administration (DIPA1TAMENTON ATEMENSTRASION) DIRECTOR'S OFFICE (UFJSJNAN DIREKTOT) Post Ollice Box 8114 Hagallia Guam Tel: 475~ 1101/1250 Fax: (611)417.a?Sil Anthony C Blaz Acting Dinu:tcw Alfred f: /Jur!IIIIS Acting Deputy Director ML Jon Fernandez Superintendent Guam Department of Education P.O. BoxlJE!bgatu. Ouam Buenas yan Hafa Adai: Pursuant to Public Law 32! 81. Chapter II, Part!, we are submitting Guahan Academy Charter School's (GACS} allotmell! request for!lie month of March 2015 frn Fiscal Year Per the law, GACS is supposed to submit mootl!ly invoices to the Department of Administration {DOA). Although our office received no invoices to support GACS' s allll!ment request, we will proceed in transmitling the request nonetheless for your decision lind immediate actioo.
6 GOVERNMENT OF GUAM DEPARTMENT OF AOMINIS'1'AATION ANANCW. MANAGEMENT SYSTEM URGENT - EXPEDITE PAYMENT 0 KEY & RELEASE - A SA P REQUEST FOR DIRECT PAYMENT DOCUMENT NO.: Gu... Acaclerny Chartar School U3 Chalan San Anmnlo s.' 102 r... ~ng. Gu G J.4ANcf/ d.\fi!njw 2015 Allotment release ACCOUNT NUNBERIS CORRECT f;iil PRIOR REFERENCE IS CORRECT D OVERRIDE IS AUTHORilEO hij VEN:>OI! NUIM!ER IS CORRECT D SUFfiCIENT FtNlS I CERTIFY THAT GOOOOISER\IICES SPECIF 0 HAVE BEEN RECEIVED AHO THAT PAYMENT IS PROPER AS PER~ ATTACHED OOCLUBITS D I CERTl1'Y THAT A VAllO UABilJTY EXIST BY REASON OF WlT>fHOUJIHG. OVERPAYMENT AHDTHAT PAYUEHT IS PROPER AS PER THE ATTACHEO~S PREPARED BY JUAN FLORES INTERIM FlNAHCIAl DIR CERTIFICA T10H Of f'unos AvAIU\8lE
7 FUNCTION: Guallan Academy Charter School ~~ LFebruary 26, 2015 Monthly Budget Request 1 INVOICE: GACS 1" AUTHORITY; Bill No. 419<s2 (COR) AN ACT TO AMEND SECTION 2 OF PART!, CHAPTER II OF PUBliC!.AW , RELATIVE AUTHORIZING FUNDING FOR CHARTER SCHOOLS. Section 1. Section 2 of Part I, Chapter II of Public law , is hereby amended to read: "Section 2. Notwithstanding any provision of law, for the School Year , pursuant to Title 17 GCA, Chapter 12, (e), the Department of Administration (OOA) is hereby authorized and directed to deduct Five Thousand Five Hundred Dollars ($5, 500) per enroliee of Academy Charter Schools chartered by the Guam Academy Charter Schools Council, not to exceed six 600 students for the Guahan Academy Charter School chartered by the Guam Academy Charter Schools Council during School Year 201~2015, if any, as recommended bv the Guam Academy Charter Schools Council, from the total General Fund appropriation in Section 1 of this Part of this Chapter to the GDOE, based on the actual enrollment at the time. multiplied by the per pupil cost, as established this Section. Each Academy Charter School shall submit a monthly invoice to the DOA. Upon receipt of said invoice, the OOA shall it findings ten (Hl) days receipt of said to the OOA prior to the of funds. If the GDOE to report its findings, the invoiced amount received by the OOA shall be each Academy Charter " Benefits Contractual 230 "'"PI""" & Materials /1/il k'i!'ss SeiViC ,
8 &/Jie /!hwl Calvo Governor Ray Tenorio Liertletumf Governor Department of Administration (DIP A TTAMEENTON A TEMEENSTRASION) DIRECTOR'S OFFICE (UFISINAN DIREKTOT) Post OOce Box 111!4 ~. Guam 001!32 Tel (671) 475~1 Hl Fax: (571) Antlumy C Blaz Actmg Director A(fi'INI F. Dnena> kting Deputy Director Mr. Joo Fernandez Superintendent Guam Department ol Education P.O. Box DE Hagnlna, Guam I liuenas yon Halo Adai: Pursuant to Public law , Chapter ll, Part!, we are submitting Gnahan Academy Charter School's (GACS) mpplemeutal aliotmem request for tbe month of March 2015 for Fiscal Year We are tmnsmitting the request togetber with tbe supporting documeuts ptovided by GACS. Should you have any furtber questions or concerns, please coutacl, Michael Cabral at Si Yu "os Maase! Sensaramente.
9 March 20, 2015 Mr. Anthony C. Blaz Director, Department of Administration Government of Guam Dear Mr. Blaz, HafaAdai! Attached is a set of invoices supporting a supplemental request for the Guahan Academy Cbattar School (GACS) March, 2015llllotment. The invoices support a request for the amounts in the following categories: Personnel Salaries Contractual Supplies and Materials Utilities Telephone $70, $ 73, $ 4, $ 11, $ }1 TOTAL:! understand that sny validatsd amounts over tl!e requested l:md!l"t amount for Marcn, 2015, will be reviewed and considered for the April, 2lH5 allotment. nrc!rn!jt response to this request. contact me at ;iflllii;j!il!!j!iwilllllli!!w~ly"ill! or at 734~ 1066.
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