CASAS ELC AAP - AAP Detail

General Information

All students can participate in EL Civics instruction and assessment. However, only ESL students in WIOA II EL Civics education programs can earn payment points for passing COAAP assessments. ABE, ASE, and CTE students can earn CAEP Immigrant Integration Indicator (I3) outcome for CAEP but not payment points for WIOA II. Please see Successful Implementation of COAAPs for CAEP Agencies for a crosswalk for ABE/ASE/CTE student placement into ESL COAAP instructional levels.
Civic Objective#:	75	Program Year:	2025-2026
Civic Objective:	Demonstrate the language and literacy skills necessary to effectively participate in workforce training and work in Business and Finance. (This objective has only 2 AAPs.)
TOPSpro Form #:	751C	AAP #:	75.1
Assessment Type:	Written, Role Play
Level Range
From:	Advanced	To:	Advanced

Language and Literacy Objectives

Language and literacy objectives with an asterisk (*) are suitable for beginning low level students.
1	Demonstrate understanding of terminology commonly used in accounting and bookkeeping.
2	Identify and/or describe the main types of records used to collect payroll data per the Federal Labor Standards Act (FLSA).
3	Identify and/or describe the steps and procedures used in a payroll accounting system.
4	Read and interpret a payroll register in order to correctly record an employee’s earnings.
5	Identify and/or describe common payroll tax forms (e.g. forms W-2 and W-4) used to record payroll transactions.
6	Explain basic federal rules regarding payroll tax.
7	Explain the types of withholding allowances that employees may claim for income tax withholding.

Additional Assessment Plan Tasks

Task: 1

Description:	Identify and Explain the Importance of Abbreviations on an Employee Payroll Register Given an agency-created Employee Payroll Register, student will: Content A (12 points) Identify and describe six elements of an Employee Payroll Register that are used in payroll accounting such as: Gross, OT, Fed Allow, FIT, SIT, FICA, OASDI, HI and PTO BAL when asked questions about them. Sample Questions/Answers 1. What does OT stand for? What does it mean? Sample answer: OT stands for Overtime Pay. An employee’s overtime pay is calculated at time and a half of his/her regular hourly rate per the Federal Labor Standards Act (FLSA). 2. What does FICA stand for? What does it mean? Sample answer: FICA stands for Federal Insurance Contributions Act. FICA is a combination of 6.2% Social Security tax and 1.45% Medicare tax that employers withhold from employee paychecks and pay them to the Internal Revenue Service (IRS). Content B (12 points) Explain the significance of each element named in Content A in writing when asked questions about doing payroll accounting and calculating an employee’s earnings. Sample Questions/Answers 1. How does OT affect an employee’s earnings? Sample answer: Overtime pay must be included in gross pay before all taxes and deductions are withheld. 2. How does FICA affect an employee’s earnings? Sample answer: FICA tax (7.65%) is applied to an employee’s gross pay including overtime.
Points Possible:	24	Level:	Advanced - Advanced

Scoring Rubric	Points
Content A
Response correctly identifies and describes an element of an employee payroll register.	2
Response either correctly identifies an element of an employee payroll register or describes it.	1
Response incorrectly identifies and describes an element of an employee payroll register, or there is no response.	0
Content B
Explanation of element is complete, clear, and has correct content. There may be errors, but they are minor and do not interfere with meaning.	2
Explanation of element has correct content but may be partially complete. Some errors may interfere with meaning, but they can be understood with inference.	1
Explanation of element is incorrect or incomprehensible, or there is no explanation.	0

Task: 2

Description:	Explain a Paystub Given multiple agency-created payroll registers, paystubs, and employee histories/scenarios, student, in role of a payroll clerk, participates in a simulated phone conversation to answer employee’s (assessor’s) payroll questions. Student has a payroll register; assessor has a paystub. Role-play has ten interactions. Content A: Eight responses to questions that relate to sick leave, vacation time, a particular withholding or deduction, taxes, or overtime calculation, etc. Content B:One greeting statement, one closing. Content A (8 items, 16 points possible) Sample assessor(employee) statements/questions (employee): •I’d like to know how much sick leave I have available. •What is a W-4? •Overtime is double pay, right? Sample responses of student (payroll clerk) •Your current sick leave balance is 24 hours. •The W-4 is the Employee’s Withholding Allowance Certificate. It’s one of the forms you completed when you got hired. If your marital status changes, you need to file a new W-4 because single and married people have different tax rates. •No, overtime is paid time and a half. That’s the law; it’s called the Fair Labor Standards Act (FLSA). Content B (2 items, 2 points possible) Sample greeting/closing of student (payroll clerk) •Hello, Payroll Department. This is payroll clerk’s name. How can I help you? •You’re welcome. Have a good day! •Let me know if you have any other questions. Bye! Content C (1 item, 2 points possible) Student uses clarification techniques as needed in order to understand assessor’s questions such as: 1. Did you say 50 or 15? or Could you repeat the last two digits? 2. What was that last digit again? 3. I’m sorry I didn’t hear you. Could you say that again?
Points Possible:	20	Level:	Advanced - Advanced

Scoring Rubric	Points
Content A
Utterance is appropriate, clear, complete, and has correct content. There may be errors, but they do not interfere with meaning.	2
Utterance is appropriate and has correct content. It may be partially complete. There may be errors that interfere with meaning, but the utterance can be understood with inference.	1
Utterance is inappropriate, incomprehensible, or incorrect, or there is no utterance.	0
Content B
Utterance is appropriate, clear, complete, and has correct content. There may be errors, but they do not interfere with meaning.	1
Utterance is inappropriate, incomprehensible, or incorrect, or there is no utterance.	0
Content C
Utterance is appropriate, clear, complete, and has correct content. There may be errors, but they do not interfere with meaning.	2
Utterance is inappropriate, incomprehensible, or incorrect, or there is no utterance.	0

Rating Scale/Passing Scores

Total Points Possible:	44
Advanced:	39
Intermediate High:
Intermediate Low:
Beginning High:
Beginning Low: