AUDITS----SINGLE AUDIT CONCEPT, COMPLIANCE

CROSS-CUTTING PROVISIONS compliance requirements apply to more than one ESEA program programs authorized in ESEA are designed to work in concert with each other, rather than separately

MAINTENANCE OF EFFORT compliance requirement if an LEA fails to maintain fiscal effort, the SEA must reduce the amount of allocated funds

AUDIT OBJECTIVE To determine whether the LEA’s calculation: consistent with the requirements supported by the records of the LEA

SUGGESTED AUDIT PROCEDURES LEA where LEA does calculation ensure LEA included only allowable categories trace amounts used in calculations to records of audited records

SUPPLEMENT NOT SUPPLANT compliance requirement increase the level of funds available from non-Federal funds

AUDIT OBJECTIVE SEA and LEA: To determine LEAs used funds only to supplement, and not supplant, non-Federal funds

AUDIT PROCEDURES determine procedures used by SEA and LEA to ensure funds used to supplement, and not supplant identify funded activities determine whether services would have been provided with non-Federal funds

COMPARABILITY compliance requirement funds provide services to Title I schools services provided are comparable to services provided in non-Title I schools each LEA must develop procedures for complying maintenance of records

AUDIT OBJECTIVE LEA: to determine LEA has developed procedures for compliance to determine LEA has maintained records

SUGGESTED AUDIT PROCEDURES SEA: review SEA records document SEA review of LEA compliance

SUGGESTED AUDIT PROCEDURES LEA: determine if LEA has procedures and measures for complying with comparability requirement review comparability documents trace comparability data to supporting records

CONSOLIDATION ADMINISTRATIVE FUNDS an LEA may consolidate with SEA approval not required to keep separate records

AUDIT OBJECTIVE SEA: To determine: amount taken for State administration amount within statutory and regulatory limits procedures for LEA request to consolidate

AUDIT OBJECTIVE LEA: To determine: LEA received prior approval amount within statutory and regulatory limits

SUGGESTED AUDIT PROCEDURES SEA has procedures for responding to LEA requests determine LEA obtained prior approval amounts transferred did not exceed allowable amounts scan general ledger or other records for misclassification

AUDIT OBJECTIVE SEA and LEA: To determine obligations occurred during the period of availability

SUGGESTED AUDIT PROCEDURES test transactions recorded AFTER end of audit period determine if underlying obligations recorded properly test transactions recorded DURING audit period verify the system was not changed to avoid lapsing funds

SUGGESTED AUDIT PROCEDURES (continued) review accounting records for adjustments trace these adjustments to their source determine that Federal funds were spent within the period of availability

SCHOOLWIDE PROGRAMS 50% of the children enrolled in the school or residing in the school attendance area must be from low-income families

AUDIT OBJECTIVE The LEA to determine: schools operating schoolwides are eligible the schoolwide programs are based on a comprehensive plan with all required elements Federal funds supplement the total amount of funds available

SUGGESTED AUDIT PROCEDURES review records verify school met poverty eligibility requirement review the procedures and documentation for distribution of resources determine whether the non-Federal funds was reduced

SUGGESTED AUDIT PROCEDURES (continued) review and determine if the schoolwide plan: contains a comprehensive needs assessment was developed in consultation of parents identifies schoolwide reform strategies for improving student achievement