Specifications include, but are not limited to: establish a performance based tool to evaluate a LEA’s participation in the MOS program on an annual basis. The tool shall be formula based, with a percentage of the formula based on results from the quarterly programmatic monitoring results and a percentage based on the financial auditing results. This tool must be suitable to determine the administrative fee each LEA may receive. The formula tool shall be developed in a format that allows for ease of entry, such as Excel. The successful Contractor must develop an auditing protocol that any given LEA’s auditor can use to capture both programmatic and financial information to report to the State on a yearly basis. The programmatic element must include established criteria in the LEA Memorandum of Understanding and substantial record review. The financial element must include items to be evaluated in a substantial record review and protocol for standards of internal controls (approvals and authorizations, segregation of duties, documentation related to financial transactions, standardized documentation, double entry accounting, periodic reconciliations, etc.). The financial element must also provide a comparison of controls to risk, including the amount of training funds compared to the number of support personnel responsible for program compliance, oversight, and quality control features.