Audit 298286

Title: Major Program Selection Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Institute for Educational Leadership (the Institute) under programs of the federal government for the year ended June 30, 2023. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Institute, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Institute. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Institute has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The major Federal Award Program selected for testing is as follows: U.S. DEPARTMENT OF JUSTICE - Juvenile Mentoring Program The requirements of the Office of Management and Budget Uniform Guidance require that all major programs as determined by the auditor on a risk-based approach and/or at least 40% (20% for low risk auditees) of all federal awards be subject to specific control and/or compliance testing. For the Institute, the program subject to these requirements is listed above. The total expenditures of this program represent 78.93% of the total federal expenditures.

Title: Major Program Disclosure Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Institute for Educational Leadership (the Institute) under programs of the federal government for the year ended June 30, 2023. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Institute, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Institute. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Institute has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. I. Juvenile Mentoring Program (Mentoring Opportunities for Youth Initiatives) - ALN 16.726 The Ready to Achieve Mentoring Program (RAMP) is a high-tech, career-focused mentoring program for youth involved with or at risk of becoming involved with the juvenile justice system, and is being implemented across the county by state and local organization with expertise in mentoring, youth development, juvenile justice, and disability. The RAMP model uses a combination of group, peer, and one-on-one mentoring to promote the successful transition of RAMP youth to employment, continued learning opportunities, and independent living. Youth participate in weekly career preparation-focused group meetings, including peer-supported goal setting and exploration of careers in science, technology, engineering, and math (STEM). Each youth meets regularly one-on-one with a mentor to develop and implement an Individualized Mentoring Plan (IMP). Mentors are caring adults recruited from the community, schools, employers, and partner organizations. Youths’ families, teachers, and support network are engaged in career fairs, college visits, and extended learning activities. While in RAMP, youth have the opportunity to assess and explore their own career interests; develop a plan and set goals for their transition; create a resource map of their community’s high-tech industries; gain workplace soft skills; build resume-writing and interviewing skills; interact with employers and experience a variety of work settings; give and receive peer support; take advantage of group and personal leadership opportunities; design and build a high-tech-related team project, and most importantly . . . have fun!