C OMMON CTA A UDIT F INDINGS AND HOW TO AVOID THEM

CTA A UDIT O VERVIEW 32 audits completed in 2010 Invoices are sent in October after the audit is complete If money is owed to a district the pool of funds available is the money collected from districts that owe back money based on their audit If there is less money available for audit payments then payment will be prorated based on funds available in that year

D ISTRICT SELECTION PROCESS All districts that have approved secondary programs are on an approximate audit cycle of every 5 years Audited districts are selected based on the cycle and assessment of risk Amount of money received Timeliness of report submission and response Accuracy of report submission

F INDINGS AND HOW TO AVOID THEM Costs and FTE reported were not for approved programs – or courses claimed were not part of the approved program Double check program approvals Only courses listed on program approvals should be reported Program approvals amended and approved by June 30 are effective retroactive to the beginning of the fiscal year

F INDINGS AND HOW TO AVOID THEM Instructional costs were misstated Use the lesser: contractual base salary OR amount actually paid for work during the reporting period (services rendered during 7-1 through 6-30 regardless of when the actual pay is awarded) Pull both values and claim whichever is LESS Extra duty pay is overstated Maintain documentation for the extra-duty pay Pay should only be claimed in one program (the program it’s for) even when instructors teach in multiple programs

F INDINGS AND HOW TO AVOID THEM Instructor did not have a valid CTE credential Check your program CIP code ool Check the credential required for your program the hyperlink in the first paragraph Double check instructor credentials h.jsp If someone doesn’t hold the credential you need – don’t claim them on the CTA report

F INDINGS AND HOW TO AVOID THEM FTE misstated; classes reported on days/hours they didn’t occur; inaccurate student count; courses omitted; students omitted FTE and costs must be consistent with district supporting schedules Classes used to determine CTE percent should be the same classes for which enrollment is reported All students enrolled in an approved course must be included If different high schools have different hours required for a credit, document that and report appropriately Class rosters should reflect enrollment numbers and credit values identical to what you report

F INDINGS AND HOW TO AVOID THEM District does not have a process in place to verify programs at contracted school are approved and instructors are credentialed Keep records of your contract Include copies of program approvals and credentials for faculty as part of the contract process Data entry errors – deleted formulas; changed formulas; overridden cells Double check your work Open a new worksheet every time you start an entry for a new school, program, or instructor

F INDINGS AND HOW TO AVOID THEM Costs misstated for books and supplies – items can’t be supported as being for CTE purposes; items are not identified on GL; documentation not retained to support all Books and Other expenses; items not purchased in the reporting year Print out your GL when preparing the CTA report; highlight items that are being claimed as Books & Other. Keep the highlighted GL with your report materials. What you report in each program should be a sum of transactions that can be supported in the GL as well as by invoice.