Procedural Audit

Posted: Fri, 03/02/2012 - 12:59pm Updated: Fri, 01/23/2015 - 12:49pm

Procedural audit monitoring enables the IDOE to assess compliance with federal and state requirements in addition to assessing whether or not an Local Education Agency (LEA) has adequate and appropriate procedures and practices in place to manage these requirements.

Examples of items reviewed during this audit may include, but are not limited to, the following:

  • Semi-Annual Certifications
  • Time and Effort Logs
  • Personal Activity Reports
  • Equipment List
  • Maintenance of Fiscal Effort Narrative and Supporting Documentation
  • Proportionate Share Narrative and Supporting Documentation
  • Evidence of Consultation Narrative and Supporting Documentation
  • Coordinated Early Intervening Services Narrative and Supporting Documentation
  • IndianaMAC Participation Requirements

Monitoring Timelines

  • Documentation: Procedures and practices information
  • Collected: April
  • Reviewed: June
  • Findings of Noncompliance: Issued in July
  • Corrective Action Plan: Due approximately 60 days after findings are issued

Information and Guidance

  • Each LEA is on a yearly rotation for monitoring LRE, Fiscal Audits, and Procedural 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.
  • 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 Procedural Audit, LRE Desk Audit, or Fiscal Audit.
  • Proposed Rule IC 20-43-7-9 (HEA 1341) 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 Procedural Audit:
    • Printout from DOE-SE (Special Education) report showing the number of claimed nonpublic school students for the LEA.
    • Worksheet showing the amount of money generated by parentally placed nonpublic school students.
    • Time and Effort Logs (PARs or Semi-Annual Certification) for all LEA staff members serving students enrolled in nonpublic schools.