3/3/2017 1 Special Education Fiscal Auditing Carey Bradley SFS Consultant March 15, 2016 Topics • Audit Program Overview • Resolving Findings • Current Findings and Issues • Grant Expenditures Reconciliation Audit Program Overview What are auditors looking for? Why do we care?
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Special Education Fiscal Auditing€¦ · sped-sap/eligibility District Representation Letter Used to correct NVL report when • Position/area incorrect on district’s PI-1202 •
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3/3/2017
1
Special Education Fiscal Auditing
Carey Bradley
SFS Consultant
March 15, 2016
Topics
• Audit Program Overview
• Resolving Findings
• Current Findings and Issues
• Grant Expenditures Reconciliation
Audit Program Overview
What are auditors looking for?
Why do we care?
3/3/2017
2
Special Education Audit Program
• Program audit
• Required for all LEAs
Special Education Audit Program
• Purposes
• Verify compliance with licensure and other program
requirements
• Verify accurate reporting for state aid calculation and
federal IDEA Maintenance of Effort
Program Compliance Requirements
• “No Valid License” audit
• Payroll testing
• Personal services and employee travel
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Program Compliance Requirements
• Private vendor contracted services
• Specialized transportation
• Vehicle/equipment purchases
NVL/QC Worksheet
Required for:
• Staff listed under “Educators Without
Valid Licenses”
• Other questioned costs
NVL/QC Worksheet
• Due before audited financial statements
Aid payments begin in November, need worksheets in October
• Note whether LEA is requesting license status
review
Reviews are not automatic!
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NVL found in SAFRLog In
NVL/QC Worksheet
Supporting documentation is given to
your auditor for submission along with
the workbook
Staff Must Be Properly Licensed
• License must be current and valid
• License must be appropriate for the individual’s actual assignment