1. SUBSTITUTE SERVICES – GRANT FUNDING PAULA WARD, CPA CHIEF AUDITOR WASHOE COUNTY SCHOOL DISTRICT RENO, NEVADA 2014 ALGA Conference School Districts ~Audits~~to Go~ CS #17

2. A LITTLE (UNAUDITED) BACKGROUND 2 WASHOE COUNTY SCHOOL DISTRICT  63,000 STUDENTS  93 SCHOOLS AND 8 CHARTER SCHOOLS  8,000 FTES  65 TH LARGEST SCHOOL DISTRICT IN THE NATION INTERNAL AUDIT DEPARTMENT  4 AUDITORS, 2 INTERNS, 1 SECRETARY (AND ME)  AUDITS SCHOOLS ON A 3-5 YEAR CYCLE  MONITORS CHARTER SCHOOLS  PRESENTS 4-5 PERFORMANCE AUDITS EACH YEAR  OTHER DUTIES AS ASSIGNED

3. SOMETIMES YOU JUST HAVE TO GO FOR THE 3

4. OBJECTIVE ARE ALL ALLOWABLE COSTS CHARGED COSTS CHARGED TO GRANTS TO GRANTS 4

5. Meet the Teacher…  AESOP 5

6. Meet the Students and the Sub 6

7. CONDITION 7 Sick Personal Business Professional Development Jury Duty

8. General Funded and Grant Funded Teachers Grant Funded Teachers Personal Business Professional Development – District Military Leave Professional Development – Site Sick Leave Professional Development - Grant CONDITION 8

9. CAUSE 9

10. CRITERIA 10 Office of Management and Budget (OMB) Circular A-87  Cost Principles for State, Local, and Indian Tribal Governments Allows the federal grant to pay for absences such as:  Sick Leave  Family Illness  Personal Illness  Any other costs related to the grant-funded position

11. EFFECT 11 General Fund Savings $ 53, 000 Annually

12. General Funded Teachers Grant Funded Teachers Professional Training Sick Leave Personal Leave Sick Leave Personal Leave Professional Training RECOMMENDATION 12

13. RECOMMENDATION 13 Charge Grants for all Allowable Substitute Costs

14. QUESTIONS 14

15. THE REST OF THE STORY 15

16. REDUCE MANUAL PROCESSES 16

17. AND… 17

18. FOOD FOR THOUGHT 18 ALWAYS LOOK AT THE BIG PICTURE