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ADA - ISD Audit (Schools) October 2014


ADA - ISD Audit (Schools) October 2014


School District audit program covering the Americans with Disabilities Act - Where the school district has been determined to be inherently low/high (select one) risk in regards to State Education Guidelines. Based on our inherent risk determination we will perform the following procedures:

Inquiries Required for Inherently Low and High Risk Districts

Through inquiry and observation, determine the District’s procedures for the areas shown below. A lack of procedures over these areas indicates there is risk for an unrecorded liability in General Fund.

1. ADA Accounting Procedures (see Section A)
2. Title I, Part A School Wide Campuses (request this list from Title I, Part A application for the year under audit).
3. Internal control procedures over free and reduced breakfast/lunch reporting procedures (how do they ensure students are properly reported as eligible for free or reduced lunch?)
4. At-risk determination procedures (are the 13-criteria used to determine students at-risk)
5. Time and Effort Over Federal Funding (split-funded employees).
6. Gain assurance that the total General Fund coded SCE expenditures equal or exceed 55% of state funding in the current year DPE column of the latest summary of finances for SCE revenue. Compare to the budgeted amounts. 
7. Gain an understanding of the general allocation method for this funding at the District level

Standard (Non-IT) Audit Program



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