The American Rescue Plan Act (ARP) 2021 was signed into law on March 11, 2021 and provides an additional $122.8 billion for the Elementary and Secondary School Emergency Relief Fund (ARP ESSER Fund). ARP ESSER Fund awards to SEAs are in the same proportion as each State received funds under Part A of Title I of the Elementary and Secondary Education Act of 1965, as amended, in fiscal year 2020.

The Utah State Board of Education (USBE) is distributing these funds by application in alignment with the federal distribution formula. This new funding is intended to help local education agencies safely reopen schools, measure and effectively address accelerated learning, and take other actions to mitigate the impact of COVID-19 on the students and families who depend on our K-12 schools.

Although the ARP ESSER uses of funds are similar to those for ESSER I and ESSER II, there are important distinctions between the ARP ESSER and other ESSER programs, including the period of funds availability, equitable services to non-public schools, maintenance of effort, and a report on efforts to measure and address accelerated learning. LEAs may plan to use all remaining ESSER I and ESSER II funds before making use of the ARP ESSER funds, given the shorter remaining period of availability, however this is not a requirement. Please consult the accompanying fact sheet to learn more about the ARP ESSER program.

Dual Immersion Academy (DIA) believes that parent involvement is vital to a successful school and optimal student achievement. Parents who enroll their children in DIA should do so with the understanding that their involvement is crucial to the success of their child’s education and the school. The Parent and Family Engagement Policy describes both parent engagement expectations and DIA’s role in involving parents, providing support for parents, coordinating parent engagement in schools, and evaluating the effectiveness of the policy in improving the academic quality of schools.

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It is the policy of Dual Immersion Academy (DIA) to provide access to school services, programs, and activities for parents and students who have limited English proficiency and understand other languages other than English.

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DIA embraces the philosophy of positive discipline as our primary source of guidance in the classroom.  Kind words, encouragement, and affirmation motivate children much better than embarrassment and harsh words.  

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The School acknowledges that the School will take federal grant funds and will comply in all
necessary measures accordingly.
Time and Effort documentation of time spent by employees working within federal grants will be
created and certified monthly (multiple funding sources) or semi-annually (all in one federal funding
source) by signature and date of the employee working in the grant and the supervisor of the
employee.
For hourly employees, Time and Effort documentation will be generated electronically through the
time clock. Employees will need to clock in and out of the appropriate area of the school they are
working in. This is to be done through the secure login to the time clock using an employee’s
assigned unique time clock code.
For employees who work in other areas of the school in addition to a particular federal grant, all
hours of the employee will be included on the multiple programs state PAR form. If the employee
only worked in one federal grant than the single federal program state form will be used.
The school acknowledges that the federal grant funds will be used to supplement (add to), and not
supplant (replace) State and Local Funds.

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EQUIPMENT PURCHASED WITH STATE and FEDERAL FUNDS—
I. Purpose

To ensure that all school or school-related equipment that is purchased by the school or school-
authorized employees is catalogued and maintained in state or federal ownership.

II. Scope
This policy applies to all employees and to all equipment that is purchased with state or federal funds,
including grant funds.
III. General Provisions
A. All equipment that is purchased using state or federal funds for use at Dual Immersion Academy
(“DIA”) shall be recorded in a property log maintained by the school.
1. The property log shall be held in the main office
B. Each log entry shall include the following minimum information:
1. Date of acquisition
2. Source of funds, including the federal award number, if applicable
3. Total cost of equipment type
4. Description of the equipment including make, model, color, serial number or other
identification number and if multiple pieces of the same equipment are purchased in one
purchase, and the number of items purchased
5. Purpose or proposed use of the equipment
6. Where or how the equipment will be used, if applicable
7. Estimated Useful Life
8. Final disposition data, including date of disposal and sale price, if sold
C. At the end of each school year each employee will submit an inventory sheet of current
equipment in the possession of or under the supervision of the employee.

1. This information is intended to assist the school in maintaining an accurate log.
2. Each educator has a professional responsibility under Utah Administrative Code R277-217 to
account fully and properly for school equipment.
D. Reconciliation or auditing
1. The property of the school that was purchased with state or federal funds shall be audited
periodically.
2. Results of the audit shall be reported to the DIA Board in an open meeting
3. Any adjustments to the property log based on the audit or reconciliation shall be approved
by the school’s Director and made available to the DIA Board

INTRODUCTION
Most federal education statutes require that states and school districts maintain state and/or local
funding effort from year to year. State and local education agencies have to demonstrate, prior to
receiving any federal education dollars, that they ‘maintained effort’ with state and local resources.
These “maintenance of effort” (MOE) provisions are intended to ensure education funding is cut as
little as possible in tough economic times and that federal funding does not take the place of other
money that should be coming from state and local resources.
TITLE I MAINTENANCE OF EFFORT
Under ESEA section 8521(a), Dual Immersion Academy, before receiving any Title I funding, must
show that the combined fiscal effort from state and local funds per student, or the aggregate
expenditures of the school for the preceding year, is not less than 90 percent of the combined fiscal
effort aggregate expenditures for the second preceding fiscal year. Financial data will be reviewed at
the close of each fiscal year to ensure compliance.
IDEA MAINTENANCE OF EFFORT
Under 34 CFR § 300.203, Dual Immersion Academy must determine that the budget for the
education of children with disabilities is at least the same amount, from at least one of the following
sources, as the school spent for that purpose from the same source for the most recent fiscal year:
 Local funds only;
 The combination of state and local funds
 Local funds only on a per capita basis; or
 The combination of state and local funds on a per capita basis.
Budgets will be reviewed annually during the application for IDEA funds to ensure the required
level of expenditures is maintained.

Click here to view the complete policy  

Click here to view the complete policy

Dual Immersion Academy Cash Management Policy

Purpose:
The purpose of this policy is to establish effective and compliant cash management procedures for Dual Immersion Academy (DIA) in accordance with applicable laws and regulations governing public charter schools in Utah. The policy aims to ensure proper stewardship of DIA’s funds, safeguard assets, and maintain transparency and accountability in all cash-related transactions.

1. General Principles

DIA is committed to managing its finances in a way that ensures efficient use of public funds, transparency in financial reporting, and compliance with all applicable state and federal laws, including regulations governing charter schools in Utah. The Academy will adhere to best practices in cash handling, internal controls, and financial reporting.

2. Cash Handling Procedures

All cash receipts and disbursements shall be managed with the utmost care to prevent errors, fraud, and misuse. Specific cash handling procedures include:

• Receipts of Cash: All cash received by the Academy, whether from tuition payments, fundraising, donations, or other sources, must be immediately recorded in the Academy’s financial system. A receipt shall be issued for all payments received in cash.
• Deposits: All cash receipts must be deposited into the Academy’s designated bank account within a timely manner, not to exceed 48 hours from the time of receipt. Cash must not be held overnight or for extended periods. Deposits shall be recorded accurately and reconciled with receipts.
• Bank Accounts: DIA shall maintain a bank account in its name for the receipt and disbursement of all funds. The Academy shall not maintain any off-the-books accounts or engage in activities outside of the authorized bank account.

3. Internal Controls

To prevent the mismanagement of funds and safeguard against fraud, the following internal controls shall be implemented:

• Segregation of Duties: Duties related to cash handling, recording, and reconciliation shall be segregated to ensure that no single individual has control over all aspects of a cash transaction. For example, different individuals should handle the receipt, recording, and reconciliation of cash.
• Authorization and Approval: All cash disbursements and financial transactions must be approved by a designated individual, such as the Executive Director or Board Treasurer, in accordance with the approved budget. Payments above a certain threshold may require additional approval.
• Reconciliation: Bank statements and cash balances shall be reconciled monthly by a designated employee who does not handle cash receipts or disbursements. Any discrepancies must be investigated and resolved promptly.
• Access Control: Access to cash and financial records shall be limited to authorized personnel only. Physical security measures, such as locked cash boxes, will be employed where applicable.

4. Cash Disbursements

Cash disbursements (e.g., payments to vendors, employees, etc.) will be made in accordance with the Academy’s approved budget and consistent with legal and regulatory requirements:

• Authorized Signatories: Cash disbursements require the signature of an authorized signatory, such as the Executive Director, Business Manager, or Board Treasurer. The names of authorized signatories must be updated regularly and documented.
• Check and Payment Approval Process: All cash disbursements must be properly documented, including invoices or receipts, to substantiate the purpose of the disbursement. Payments for services and goods must be pre-approved by the appropriate personnel and consistent with the approved budget.
• Petty Cash: DIA may maintain a small petty cash fund for incidental expenses. The petty cash fund should be kept in a locked location, and all disbursements from petty cash must be documented with receipts and approved by an authorized individual.

5. Compliance with Utah Charter School Regulations

DIA will comply with all relevant laws governing public charter schools in Utah, including but not limited to:

• Utah State Code: DIA will follow the regulations outlined in the Utah Charter Schools Act and other relevant state laws, including those related to financial reporting, audits, and the management of public funds.
• State Oversight and Audits: DIA will undergo regular audits by a licensed external auditor, as required by the Utah State Charter School Board (USCSB). The Academy will cooperate fully with auditors and implement any recommendations to strengthen internal controls and financial management.
• Reporting and Transparency: As a public charter school, DIA will ensure that all financial records, including cash receipts and disbursements, are available for review by the USCSB, state auditors, and the public. All required financial reports, including annual financial statements and audits, will be submitted in a timely manner to comply with state law.

6. Cash Flow Management

The Academy will maintain a sufficient level of cash reserves to meet operating needs, ensuring that cash flow is effectively managed:

• Cash Flow Projections: The Academy will regularly project its cash flow to ensure there are adequate funds available for the smooth operation of the school. This includes forecasting receipts, disbursements, and potential shortfalls.
• Reserve Funds: DIA shall maintain reserve funds in accordance with its financial policies, with reserves dedicated to future capital expenses, emergencies, or other designated purposes.

7. Training and Awareness

All employees involved in cash handling or financial transactions will receive periodic training to ensure they are aware of the Academy’s policies, state regulations, and best practices for managing funds. This training will be documented and kept on file.

8. Amendments to the Policy

This Cash Management Policy is subject to review and amendments, in accordance with changes in applicable laws or the needs of the Academy. Any changes to the policy will be approved by the Board of Directors.

By adhering to these cash management practices, Dual Immersion Academy ensures fiscal responsibility, compliance with state regulations, and continued public trust in the handling of its financial resources.

Purpose

The purpose of this policy is to ensure all fundraising activities at Dual Immersion Academy are ethical, equitable, and compliant with applicable state and federal regulations. Fundraising must align with the mission of the school and benefit its students and educational programs.

Scope

This policy applies to all fundraising activities conducted by students, staff, parent organizations, and third parties on behalf of the school.

Policy

1. Approval Process
   • All fundraising events must be approved in advance by the school administration.
   • A fundraising application must be submitted outlining goals, timelines, participants, and how funds will be used.
2. Use of Funds
   • Funds raised must directly benefit the educational mission of the school.
   • All proceeds must be deposited into the appropriate school account and documented for auditing.
3. Student Participation
   • Participation by students must be voluntary and age-appropriate.
   • No student shall be penalized or rewarded based on fundraising performance.
4. Equity & Inclusion
   • Fundraisers must not place undue burden on families.
   • Alternatives should be provided for families who cannot or choose not to participate financially.
5. Reporting & Oversight
   • A fundraising report must be submitted post-event to include revenue, expenses, and outcomes.
   • School leadership will review all reports and ensure compliance.

Donation Policy

Purpose

To provide clear guidelines for accepting and managing monetary and in-kind donations to Dual Immersion Academy transparently and equitably.

Policy

1. Acceptance of Donations
   • Donations must support the school’s mission and educational goals.
   • The school reserves the right to decline any donation that is inconsistent with its values or that would incur unreasonable obligations.
2. Donor Intent
   • Donor restrictions must be documented and honored.
   • Donations with stipulations must receive administrative approval.
3. Monetary Donations
   • All monetary donations must be processed through the school’s financial system and are subject to auditing.
4. In-Kind Donations
   • In-kind donations must be documented with estimated value and purpose.
   • Technology, furniture, and curricular materials must meet school standards.
5. Acknowledgment
   • All donors will receive formal acknowledgment, which may include tax-compliant receipts.
   • Public recognition will only occur with donor consent.

Service In-Lieu Policy

Purpose

To offer families an opportunity to contribute to the school through volunteer service in lieu of financial donations or participation in fundraising, promoting inclusivity and equity.

Policy

1. Definition
   • “Service In-Lieu” refers to approved volunteer time that fulfills fundraising or donation expectations.
2. Eligibility
   • Families may opt to fulfill fundraising or donation participation expectations by providing pre-approved service hours.
3. Service Opportunities
   • Volunteer activities may include classroom help, event support, translation, facilities assistance, and more.
   • All volunteers must comply with school safety and background check policies.
4. Tracking & Accountability
   • Hours must be logged using the school’s volunteer tracking system.
   • One hour of service is considered equivalent to $20 for the purpose of in-lieu fulfillment.
5. Equity Consideration
   • Families experiencing hardship may request alternative arrangements through the school administration.
   • No student shall be excluded from any activity due to a family’s inability to contribute financially or through service.