ASSA/DRTRS/EXAID/CH 192-193 SELF AUDIT GUIDELINES

1. ASSA/DRTRS/EXAID/CH 192-193 SELF AUDIT GUIDELINES NJ DEPARTMENT OF EDUCATION DIVISION OF FIELD SERVICES OFFICE OF FISCAL ACCOUNTABILITY AND COMPLIANCE STATE AID AUDIT UNIT

2. WORKPAPERS • SET OF ASSA WORKPAPERS REQUIRED BY THE DOE. • USED BY THE CPA FIRMS FOR AUDIT TESTING • USED BY THE DOE FOR FULL SCOPE ASSA AUDITS • NEW JERSEY SCHOOL REGISTERS!

3. SPECIAL EDUCATION STUDENTS • INDIVIDUAL EDUCATION PLANS • DETERMINING THE SPECIAL EDUCATION ELIGIBILITY: • CLASSIFICATIONS • INTENSIVE SERVICES FOR EXAID • TRANSPORTATION REQUIREMENTS

4. ASSA DATA LISTING • ON ROLL-FULL AND SHARED TIME • SENT-FULL AND SHARED TIME • RECEIVED-FULL AND SHARED TIME • SENT RDS • SENT PSD • LOW INCOME RESIDENT ENROLLMENT • ESL/BILINGUAL LOW AND NOT LOW INCOME

5. ON ROLL RECONCILIATION • CONFIRM TOTAL ENROLLMENT FOR THE CORRECT DATE • HIGHLIGHT THE SPECIAL ED STUDENTS • DETERMINE FULL TIME OR SHARED • NEW JERSEY SCHOOL REGISTERS

6. LOW INCOME ON ROLL • REVIEW MASTER LIST FOR FREE MEAL ELIGIBLE STUDENTS • LIST FREE/REDUCED STUDENTS BY GRADE AND/OR SPECIAL EDUCATION CATEGORY • ENSURE THAT STUDENTS ARE ON ROLL

7. BILINGUAL/ESL STUDENTS • EXAMINE THE DISTRICT LIST OF ELIGIBLE STUDENTS • TEST SCORE USED TO DETERMINE ELIGIBILITY • RATIONALE FOR STUDENT REMAINING IN PROGRAM IF HIGH TEST SCORE • SEPARATE LISTING NEEDED FOR LOW INCOME AND NOT LOW INCOME STUDENTS

8. DISTRICT REPORT OF TRANSPORTED RESIDENT STUDENTS • COUNT OF STUDENTS IN REGULAR EDUCATION CATEGORY ELIGIBLE FOR REMOTE TRANSPORTATION • SPECIAL EDUCATION STUDENTS LESS THAN REMOTE • IEP REQUIREMENTS • SPECIAL EDUCATION TRANSPORTATION NEEDS

9. STATE SCHOOL AID CALCULATION EQUALIZATION AID SPECIAL EDUCATION AID TRANSPORTATION AID PRESCHOOL AID

10. EXAID AUDIT CHAPTER 192/193 AUDIT • EXAID-ENSURE THAT DIVISION OF FINANCE INSTRUCTION MANUAL IS REFERENCED • CH 192/193-BE AWARE OF THE PROJECT COMPLETION REPORT FILED BY YOUR SERVICE PROVIDER

11. EXTRAORDINARY SPECIAL EDUCATION AID APPLICATION (EXAID) • AID BASED ON SUBMISSION TO THE DOE, MID-YEAR • DIVISION OF FINANCE, OFFICE OF SCHOOL FINANCE INSTRUCTION MANUAL • OFAC EXAMINES 100 % OF ALL COSTS FOR EACH STUDENT SUBMITTED TO OSF. • COSTS ADJUSTED TO ACTUAL. COSTS MUST BE FOR PROGRAM REQUIRED BY THE IEP. OLD TIER 4 STATUS • COST GREATER THAN 40K OR 55K FOR PRIVATE SCHOOLS • EXTENDED SCHOOL YEAR MUST BE >210 DAYS

12. COMMON AUDIT FINDINGS • ASSA • OCTOBER SCHOOL REGISTERS PRESENTED FOR AUDIT DO NOT RECONCILE TO THE ASSA ON ROLL COUNT-NO FURTHER EXPLANATION OF DIFFERENCES • ATTENDANCE REGISTERS NOT AVAILABLE FROM CHARTER SCHOOLS • ERRORS IN REPORTING SPECIAL EDUCATION VS. REGULAR EDUCATION CATEGORIES • RECEIVED STUDENTS NOT SEPARATELY CODED • NO RECONCILIATION OF STUDENT LISTINGS FOR SENT ASSA CATEGORIES, OR DUPLICATE REPORTING IN MORE THAN ONE SENT CATEGORY • LACK OF DOCUMENTATION TO SHOW TUITION PAYMENTS FOR SENT STUDENTS AND ATTENDANCE RECORDS FOR OCTOBER-LACK OF IEPS

13. COMMON AUDIT FINDINGS • ASSA • REPORTING OF SPEECH ONLY STUDENTS AS SPECIAL EDUCATION STUDENTS (SEE DRTRS) • LACK OF ACCURATE STUDENT LISTINGS THAT RECONCILE TO TOTAL LOW INCOME ENROLLMENT REPORTED ON THE ASSA-NOT ON ROLL IN SCHOOL REGISTERS-CARRYOVER STUDENTS NO LONGER ELIGIBLE (DIRECT CERITIFICATION) • LACK OF LOW INCOME/NOT LOW INCOME STATUS ON ESL-BILINGUAL LISTS • LACK OF ESL-BILINGUAL TEST SCORES-TEST SCORES EXCEED PROFICIENCY LEVELS WITH NO OTHER PROGRAM JUSTIFICATION-(MULTIPLE MEASURES)

14. COMMON AUDIT FINDINGS • DRTRS • STUDENTS REPORTED ON DRTRS ARE NOT ON ROLL IN SCHOOL REGISTERS AS OF OCTOBER 15 • LESS THAN REMOTE SPECIAL EDUCATION STUDENTS REPORTED WITH NO IEPS, OR NO TRANSPORTATION REQUIRED IN IEP • SPEECH ONLY STUDENTS REPORTED AS SPECIAL EDUCATION TRANSPORTED STUDENTS (SEE ASSA) • LACK OF SUPPORTING B8T FORMS FOR NONPUBLIC/AIL STUDENTS • LACK OF IEP SPECIAL NEEDS REQUIREMENTS (WHEELCHAIR, AIDE/NURSE, ESY PROGRAM NOT REQUIRED, OR ESY ATTENDANCE NOT VERIFIED) • REGULAR STUDENTS NOT REPORTED AS SPECIAL EDUCATION STUDENTS WITH “S1” OR “S2” CODES

15. COMMON AUDIT FINDINGS • EXAID • ACTUAL EXPENSES FOR STUDENT DIFFER FROM ESTIMATED PLACEMENT COSTS • INCORRECT USE OF INSTRUCTIONAL/SUPPORT COST % (DOE RATE) FOR IN DISTRICT STUDENTS • NO INTENSIVE SERVICE REQUIRED IN IEP;NO ESY OR ESY<30 DAYS • 1:1 AIDE/3:1 RATIO NOT CLEARLY IDENTIFIED IN IEP • LACK OF SUPPORTING DOCUMENTATION FOR COSTS SUBMITTED

16. COMMON AUDIT FINDINGS • CHAPTER 192/193 • MISSING 407-1 STUDENT SERVICE APPLICATION FORMS • MISSING STUDENT DATA TO RECONCILE WITH PCR • MISSING TEST SCORES FOR COMP ED; NO MULTIPLE MEASURES FOR SCORES > 40TH PERCENTILE • LACK OF SP FILES-INSUFFICIENT TESTING OF SPECIAL ED STUDENTS FOR REEVALUATIONS, DUPLICATE ANNUAL REVIEWS • MISSING ATTENDANCE RECORDS FOR NONPUBLIC SCHOOLS AND FOR PROVIDER SERVICES

17. AFTER SAAU REVIEWS ALL STUDENTS AND CATEGORIES ON ASSA AND DRTRS AS OF OCTOBER 15, AS WELL AS EXAID AND CH 192/193: THERE IS A DETAILED EXIT CONFERENCE PROCEDURE AND A DUE PROCESS APPEAL OF FINDINGS FOR STATE AID IMPACT OF THE AUDIT. PHONE 609-376-3612 ROBERT.ORTLEY@DOE.NJ.GOV