AUDIT REVIEW PROCEDURES A. Any dispute concerning a question of fact arising under an interim or post audit of this AGREEMENT that is not disposed of by AGREEMENT, shall be reviewed by LOCAL AGENCY’S Chief Financial Officer.
B. Not later than thirty (30) calendar days after issuance of the final audit report, CONSULTANT may request a review by LOCAL AGENCY’S Chief Financial Officer of unresolved audit issues. The request for review will be submitted in writing.
C. Neither the pendency of a dispute nor its consideration by LOCAL AGENCY will excuse CONSULTANT from full and timely performance, in accordance with the terms of this AGREEMENT.
D. CONSULTANT and subconsultant AGREEMENTs, including cost proposals and Indirect Cost Rates (ICR), may be subject to audits or reviews such as, but not limited to, an AGREEMENT audit, an incurred cost audit, an ICR Audit, or a CPA ICR audit work paper review. If selected for audit or review, the AGREEMENT, cost proposal and ICR and related work papers, if applicable, will be reviewed to verify compliance with 48 CFR Part 31 and other related laws and regulations. In the instances of a CPA ICR audit work paper review it is CONSULTANT’s responsibility to ensure federal, LOCAL AGENCY, or local government officials are allowed full access to the CPA’s work papers including making copies as necessary. The AGREEMENT, cost proposal, and ICR shall be adjusted by CONSULTANT and approved by LOCAL AGENCY Contract Administrator to conform to the audit or review recommendations. CONSULTANT agrees that individual terms of costs identified in the audit report shall be incorporated into the AGREEMENT by this reference if directed by LOCAL AGENCY at its sole discretion. Refusal by CONSULTANT to incorporate audit or review recommendations, or to ensure that the federal, LOCAL AGENCY or local governments have access to CPA work papers, will be considered a breach of AGREEMENT terms and cause for termination of the AGREEMENT and disallowance of prior reimbursed costs.
E. CONSULTANT’s Cost Proposal may be subject to a CPA ICR Audit Work Paper Review and/or audit by the Independent Office of Audits and Investigations (IOAI). IOAI, at its sole discretion, may review and/or audit and approve the CPA ICR documentation. The Cost Proposal shall be adjusted by the CONSULTANT and approved by the LOCAL AGENCY Contract Administrator to conform to the Work Paper Review recommendations included in the management letter or audit recommendations included in the audit report. Refusal by the CONSULTANT to incorporate the Work Paper Review recommendations included in the management letter or audit recommendations included in the audit report will be considered a breach of the AGREEMENT terms and cause for termination of the AGREEMENT and disallowance of prior reimbursed costs.
1. During IOAI’s review of the ICR audit work papers created by the CONSULTANT’s independent CPA, IOAI will work with the CPA and/or CONSULTANT toward a resolution of issues that arise during the review. Each party agrees to use its best efforts to resolve any audit disputes in a timely manner. If IOAI identifies significant issues during the review and is unable to issue a cognizant approval letter, LOCAL AGENCY will reimburse the CONSULTANT at an accepted ICR until a FAR (Federal Acquisition Regulation) compliant ICR {e.g. 48 CFR Part 31; GAGAS (Generally Accepted Auditing Standards); CAS (Cost Accounting Standards), if applicable; in accordance with procedures and guidelines of the American Association of State Highways and Transportation Officials (AASHTO) Audit Guide; and other applicable procedures and guidelines}is received and approved by IOAI. Accepted rates will be as follows:
a. If the proposed rate is less than one hundred fifty percent (150%) - the accepted rate reimbursed will be ninety percent (90%) of the proposed rate.
b. If the proposed rate is between one hundred fifty percent (150%) and two hundred percent (200%) - the accepted rate will be eighty-five percent (85%) of the proposed rate.
c. If the proposed rate is greater than two hundred percent (200%) - the accepted rate will be seventy-five percent (75%) of the proposed rate.
2. If IOAI is unable to issue a cognizant letter per paragraph E.1. above, IOAI may require CONSULTANT to submit a revised independent CPA-audited ICR and audit report within three (3) months of the effective date of the management letter. IOAI will then have up to six (6) months to review the CONSULTANT’s and/or the independent CPA’s revisions.
3. If the CONSULTANT fails to comply with the provisions of this paragraph E, or if IOAI is still unable to issue a cognizant approval letter after the revised independent CPA audited ICR is submitted, overhead cost reimbursement will be limited to the accepted ICR that was established upon initial rejection of the ICR and set forth in paragraph E.1. above for all rendered services. In this event, this accepted ICR will become the actual and final ICR for reimbursement purposes under this AGREEMENT.
4. CONSULTANT may submit to LOCAL AGENCY final invoice only when all of the following items have occurred: (1) IOAI accepts or adjusts the original or revised independent CPA audited ICR;
Evaluation Procedures Section A: The Evaluation Plan approved by the Board and the As- sociation and the Student Growth Manual created by the Performance Evaluation Review Act Joint Committee are incorporated into this Article by reference. The building principal and/or designee (limited to assistant principals and the appropriate, qualified special education and special services supervisors and administrators, in consultation with the building principal) is responsible for evaluating all staff members assigned to his/her building. Responsibilities of evaluators, in addition to those specified in the Evaluation Plan Document, include:
1. Apprising each staff member upon assignment, and/or at the beginning of each school year, the specific criteria on which the evaluation will be made.
2. Prior to each formal observation, reviewing with the staff member the methods of evaluation to be employed. The staff member shall explain his/her objectives, methods, and materials to the evaluator. The evaluator will advise the staff member as to when each formal observation will be con- ducted. The evaluator shall conduct a post-conference with the staff member after each formal and informal observation to review the completed observation form. The staff member will also meet with the evaluator to review and approve the student growth goal following the procedures and process as outlined in the PERA/Student Growth agreement.
3. Assuring that probationary staff members are evaluated once each year prior to attaining tenure.
4. Assuring that staff members on contractual continued service are evaluated once every two years or upon request of the staff member or evaluator. In the years not evaluated, the principal shall place a letter in the staff member’s personnel file, with a copy to the staff member, stating that the lack of an evaluation will not be construed as an adverse reflection on the staff member’s performance. A form letter jointly agreed upon by the Board and theAssociation will be utilized.
5. Each formal evaluation shall be initiated by a pre- conference between the evaluator and the staff member that includes a review of the expectations of the parties and mutually scheduling the date and time for the observation. In the case of the first instance of a staff member’s failure to be present for the pre-conference or observation, it will be mutually rescheduled by the administrator and staff member. Every evaluation event (i.e., pre-observation, post-observa- tion, or summative evaluation conference, the SMART Goal for student growth meeting, or formal observation) shall be held at an agreed time unless, with regard to a particular event, an evaluator attempts twice to schedule and no time is agreed to, the evaluator may assign a time in accordance with the timeline for the event. If the staff member for any reason is unable to attend at the scheduled time (including but not limited to cancelling, failing to attend, sick leave, or medical leave), the evaluator shall have an additional five
Evaluation Procedure The procedural requirements set forth in this agreement which conform with and provide specificity to the statutory obligations established by Ohio Rev. Code § 3319.111 and § 3319.112.
ESCALATION PROCEDURES 48.1 The Standard Practices outlines the escalation process which may be invoked at any point in the Service Ordering, Provisioning, and Maintenance processes to facilitate rapid and timely resolution of disputes.