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Daniel Bush, DPI School Financial Services WASBO Accounting Conference March 19, 2014.

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Presentation on theme: "Daniel Bush, DPI School Financial Services WASBO Accounting Conference March 19, 2014."— Presentation transcript:

1 Daniel Bush, DPI School Financial Services WASBO Accounting Conference March 19, 2014

2  Audit Procedures  Finding Follow-Up  Highlighted Findings/Issues

3 Step-by-step

4  Required: Actual total = Reported total  Helpful: Actual = Reported, by project PI-1505-SE Reported Values from district’s online report District’s general ledger

5 Townsville (9999) Tyler, Rose Smith, Sarah Jane Chesterton, Ian Wright, Barbara Pond, Amelia Jovanka, Tegan McCrimmon, Jamie Oswald, Clara Grant, Jo

6

7  Any staff listed under “Educators Without Valid Licenses”  Auditor identifies incorrectly licensed staff as questioned cost (e.g. late hire)

8  Used to correct NVL report when ◦ Position/area incorrect from district’s PI-1202 ◦ License issued after NVL check run in June

9 Townsville (9999) Tyler, Rose Smith, Sarah Jane Chesterton, Ian Wright, Barbara Pond, Amelia Jovanka, Tegan McCrimmon, Jamie Oswald, Clara Grant, Jo

10  Does employee’s work assignment match payroll coding? WUFAR Function NamePositionAreaFTEGrades Begin – End Contracted Agency Long-Term Substitute McCrimmon, Jamie53 – Teacher0811 – Learning Dis – 12NN SCHOOL DISTRICT OF TOWNSVILLE PAYROLL REPORT MCCRIMMON, JAMIE A DPI LIC: /0811 DOB: 12/17/1966 ACTIVE: 09/01/ /15/ RECORD 01 OF SCHOOL: TOWNSVILLE HIGH FTE: 1.0 CONTRACT: REG YR POSITION: TEACHER ASSIGNMENT: SPED LD WUFAR: SALARY , WRS 211 4, OPEB 218 2, FICA 222 6, DENTAL 243 3, HEALTH , LT DISAB ,112.93

11  310 Personal Services aidable with ◦ Occupational Therapy ◦ Physical Therapy ◦ Contracted Pupil Transportation  342 Employee Travel aidable with ◦ Special Education Homebound ◦ School-Age Parent Homebound  370 Payment to Non-Gov’t aidable with ◦ Contracted Instruction  Audiology, interpreter, orientation & mobility, speech & language therapy, or transition services  2013 SB 271: Special ed aides and substitutes NEW

12  Pupil transportation in Fund 27, project 011  Did all pupils have transportation in IEP? ◦ Exceptions:  Listed in another pupil’s IEP (e.g. peer mentor)  Picked up at same location, didn’t displace another pupil with IEP, didn’t increase route cost/capacity  Pupils going to/from school also counted for Transportation Aid? (part of transportation audit program) NEW

13  Accounts 27E and -560  More than $10,000  Approval for vehicle purchase on file ◦ Project 011: Letter from DPI ◦ Project 340: Approved IDEA budget item

14  Accounts 27E and 27R  Any amount  Is there a PI-2092 open enrollment tuition agreement on file?  Is flat-rate portion of each pupil’s tuition coded to 10E or 10R ? ◦ rate: $6,485 NEW

15  Write up findings in audited financials ◦ Identify questioned costs with specific amounts and account coding where necessary  Obtain PI-1505-SE Aid Estimate from district’s online report and identify total on “Schedule of State Awards”

16  to ◦ Completed NVL worksheet—submit actual Excel workbook, not PDF or scan  All “Educators Without Valid Licenses”  Any additional questioned costs  Reflect account coding after any corrections ◦ Confirm whether district agrees or disagrees ◦ Supporting documentation as appropriate  District’s representation letter  Copy of license certificate—not DPI website printout  Payroll records  Other appropriate documentation

17 What happens next?

18  SFS consultant may request more information  Negative adjustments applied as necessary to aidable costs on PI-1505-SE (reduces aid)  Challenged findings: ◦ Special Education Team reviews licenses and makes eligibility determinations ◦ District and auditor contacted with result ◦ Adjustments reduced/removed as necessary (additional aid in subsequent payments)

19  SFS auditors review financials and forward findings to consultants as appropriate  SFS consultant s letter to district requesting information  District responds, further discussion/ clarification may be required  SFS consultant informs district of decision ◦ Negative adjustments applied as necessary to aidable costs on PI-1505-SE (reduces aid)

20 Areas of concern in the field

21  New exception for riders without IEPs ◦ Pickup/dropoff at same location ◦ No rider with IEP displaced ◦ Doesn’t increase cost/capacity of route NOTE: Additional rider specified in IEP (e.g. peer mentor) already allowed  Common findings ◦ Pupils without IEPs transported on aidable route ◦ Pupils on aidable route to/from school also counted for Pupil Transportation Aid

22  NVL finding fairly common  Unusual situations ◦ Having all aides get 883 licenses and coded all salary and benefits to Fund 27, project 011 ◦ Updating PI-1505-SE after auditor submitted NVL report ◦ Claiming part of a principal’s time as aidable SPED supervision/coordination

23  Not coding flat-rate OE base to Fund 10  Using OE flat-rate amount for non-OE tuition, improperly coding it to Fund 27  Non-SPED tuition coded to Fund 27  Contract and coding ◦ Only instruction coded to ◦ Pupil services (e.g. psych, OT, PT) coded to their respective functions

24  Costs funded by IDEA coded to 340 projects ◦ 341 Flow-Through ◦ 347 Preschool ◦ 349 Discretionary (e.g. seclusion & restraint training grants, CESA regional service network)  Claims can be submitted up to 3 months after end of fiscal year  Many LEAs not reconciling final claims to project 340, not updating books after late claims submitted

25  Audit Manual:  Special Ed/SAP Categorical Aid:  SFS Consultant: Daniel Bush


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