[Busmgrs] Guidance on A-133 Audits and IDEA Funds (Eric Richards)

[WILTFONG Michael]

A message from Eric Richards:

Good afternoon,

At a recent Fall Administrators Conference I trained a group consisting largely of special education directors and their assistant directors.  One of the topics we discussed was violations found in A-133 audits of LEAs who receive IDEA funds.

I mentioned that while there are only a small number that come to our attention each year, those that do often involve inadequate documentation of time and effort for staff funded with IDEA funds, or failure to support the allocated amount charged to a staff member with proper documentation.

Many of you already know this, but if a staff position is allowed to be funded under IDEA (some positions are allowable, others are not per EDGAR and OMB requirements) there must be time and effort records maintained.

For allowable staff funded 100% with IDEA funds, a semi-annual certification is required to be maintained on each of these employees. Here is a link that provides an example of what is required, and you may have seen this with your Title 1 fund requirements as well:

http://www.ode.state.or.us/initiatives/nclb/docs/semiannualcert.rtf


For staff who have some of their salary paid for under IDEA, but are assigned to other cost centers as well, the attached is a sample form that would meet requirements:

http://www.ode.state.or.us/initiatives/nclb/docs/sampletimeandeffort.xls

Please notify your special education director that I have sent this message to you with the attached sample forms.  You may already be using them or something similar, and as I mentioned, the number of time and effort violations reported each year are small.  But if you do not have such a mechanism in place we hope this will be helpful.

As always, please feel free to contact me if you have any questions.

Eric

Eric A. Richards, Director of Operations
Oregon Department of Education
Office of Student Learning and Partnerships

503-947-5786

Messages to and from this e-mail address may be made available to
the public under Oregon Law.





**********************************************************************
This email and any files transmitted with it are confidential and
intended solely for the use of the individual or entity to whom they
are addressed. If you have received this email in error please notify
the sender immediately and delete the communication and any attachments.

This footnote also confirms that this email message has been swept by
MIMEsweeper for the presence of computer viruses.
**********************************************************************
-------------- next part --------------
An HTML attachment was scrubbed...
URL: <https://omls.oregon.gov/pipermail/busmgrs/attachments/20091012/dd8f9d0c/attachment.html>