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 NEW JERSEY SCHOOL REGISTERS!
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 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