Submitted by Anonymous (not verified) on Fri, 03/02/2012 - 12:59pmPosted: Fri, 03/02/2012 - 12:59pm Updated: Thu, 07/09/2015 - 11:56am
School corporations are required to submit the following documents:
- Report of Expenditures (Part B and Preschool)
- General Ledger Detail (Part B and Preschool)
- Report of Expenditures compared to Prior Year
- Calculation for Maintenance of Effort Requirement
- Narrative Describing the Expenditures Cycle
- Calculation for the Provision of Equitable Services to Children with Disabilities in Nonpublic Schools
- Evidence that “Split-Funded” Personnel Maintain Program Activity Reports
- Inventory Listing Containing Required EDGAR Components
- Documentation: Final Reports, General Ledger, Time and Effort Reports
- Participants Chosen: August
- Vendor Contacts LEAs: Fall
- Findings of Noncompliance: Issued the following Spring
- Follow-up: Described in findings report if required
Information and Guidance
- Each LEA is on a yearly rotation for monitoring Fiscal Audits. The rotation list is available on the Monitoring page.
- Federal regulations require each employee funded under a federal grant to have documentation of Time and Effort Reporting.
- Document and Task List for the Fiscal Audit
- How the LEA Audits affect Local Determinations: Description of points included in the calculation of an LEA's Local Determination based on findings issued as a result of the Fiscal Audit.
- 511-IAC-7-48 outlines the expenditure of State Special Education funds on services to nonpublic school students with disabilities.
- The following forms must be submitted to the IDOE when an LEA is selected for participation in a Fiscal Audit:
- Printout from DOE-SE (Special Education) report showing number of claimed nonpublic school students for the LEA.
- Narrative explaining how Additional Pupil Count (APC) was calculated as well as the APC calculation.
- Worksheet showing the amount of money generated by students enrolled in nonpublic institutions.
- Time and Effort Logs (PARs or Semi-Annual Certification) for all LEA staff members serving students enrolled in nonpublic schools