Common CTA Audit Findings and how to avoid them

1. Common CTA Audit Findings and how to avoid them

2. CTA Audit Overview • 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

3. District 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

4. Findings 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

5. Findings 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

6. Findings and how to avoid them • Instructor did not have a valid CTE credential • Check your program CIP code • http://ctep.cccs.edu/energizer/reports/report_list.jsp#appschool • Check the credential required for your program • http://www.coloradostateplan.com/default_cred.htm the hyperlink in the first paragraph • Double check instructor credentials • https://edx.cde.state.co.us/PublicEducatorSearch/DOBSearch.jsp • If someone doesn’t hold the credential you need – don’t claim them on the CTA report

7. Findings 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

8. Findings 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

9. Findings 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.