1. AUDITS----SINGLE AUDIT CONCEPT, COMPLIANCE

2. 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

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

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

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

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

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

8. 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

9. 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

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

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

12. 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

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

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

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

16. 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

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

18. 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

19. 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

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

21. 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

22. 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

23. 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