ANSWER:

The activities and programs, listed below, include funding for stipends that are available to the schools.

ECA Class I stipends

• Each elementary school may purchase stipend hours using the school’s Independent Activity Fund (IAF).
• Each middle school is allocated 350 stipend hours. A school may purchase additional stipend hours using the school’s IAF.
• Each high school is allocated 840 stipend hours. A school may purchase additional stipend hours using the school’s IAF.

ECA Class II stipends

Each middle school is allocated overnight stipends for Outdoor Education based on the school’s Grade 6 enrollment.

ECA Class III stipends

See Attachment A for the list of stipends at each school level.

Achievement-focused ECA Programs

Funding is provided to each middle school and each high school to reduce achievement
gaps and ensure that academic success is not predictable by race, ethnicity, socioeconomic
status, language, or disability. The funding is intended to support innovative extracurricular
programs designed to improve outcomes and opportunities for students who traditionally have
not had opportunities in the past. Funds must be used to support programs that specifically focus on academic success and/or leadership in school. Each middle school is required to have at least
a science, technology, engineering, and mathematics program and a minority achievement program.

Kirwan – Struggling Learners Programs

Each selected elementary school is offered the opportunity to implement extracurricular activities to increase student engagement and promote academic success.

Project G.R.A.D. Programs

Each selected high school is offered the opportunity to implement innovative extracurricular activities to help increase the graduation rate.

The following principles are general guides meant to direct decision making and actions
for administering the IAFs of Montgomery County Public Schools:

• The two basic purposes for raising and disbursing of IAFs are to promote the general welfare, education, and morale of students and to finance the recognized extracurricular activities of the student body.
• The IAFs of a school are held on behalf of the student body currently enrolled at the school unless specifically designated for other ownership.
• The principal is the fiduciary agent for the IAFs charged with determining the manner
  in which funds are raised and expended for activities such as field trips, admission events, and fundraisers.
• The principal is responsible for ensuring that IAFs are administered in accordance with MCPS policies, regulations, and procedures.
• All procurement of goods and services must adhere to MCPS policies, regulations, and procedures.
• Funds derived from the student body as a whole should be used to benefit the student body as a whole unless specifically designated prior to being raised.
• The management of IAFs must be in accordance with good business practices that include sound accounting procedures and internal controls.
• Principals are encouraged to participate in the preparation, modification, and interpretation of policies and procedures for administering IAFs.
• Disbursements, primarily personal in nature for the benefit of school employees,
  are prohibited uses of IAFs unless the funds for these purposes solely are derived from non-student generated sources. 
• Disbursements for meeting refreshments and staff appreciation within the limitations authorized by the chief financial officer are an exception.

Annual financial reports for all MCPS IAFs are submitted to the Internal Audit Unit following the conclusion of each fiscal year.  Data consisting of assets, liabilities, and fund balances are extracted from these reports and compiled for analysis.

NOTE: A more specific breakdown of afterschool activities at each school was requested
by Ms. O’Neill at the January 28, 2020, worksession.  A team is preparing the information.  It will be provided to the Board in March 2020.