RULE NO.:RULE TITLE:
6A-1.0453Educational Program Audits
NOTICE OF CHANGE
Notice is hereby given that the following changes have been made to the proposed rule in accordance with subparagraph 120.54(3)(d)1., F.S., published in Vol. 43 No. 120, June 21, 2017 issue of the Florida Administrative Register.
(1) through (2) No change.
(3) The Auditor General is responsible for:
(a) Periodically examining and evaluating programs, records and procedures in each district which requests funding under the Florida Education Finance Program.
(b) Notifying the auditee of an upcoming audit and conducting an entrance briefing to explain the purpose, scope and schedule of the audit.
(c) Scheduling an exit briefing with the auditee at the completion of the examination to discuss the findings.
(d) Submitting to the auditee a list of findings which may be included in the audit report. The auditee shall submit to the Auditor General, within thirty (30) days after the receipt of the list of findings, his or her written statement of explanation or rebuttal concerning all the findings, including corrective action to be taken to preclude a recurrence of all findings.
(e) Preparing a written report incorporating the response of the auditee. The audit report shall be transmitted to the Commissioner with copies to the Deputy Commissioner for Finance and Operations and the Chancellor for K-12 Public Schools. The audit report shall specifically identify instances of:
1. Errors in the reported full-time equivalent membership by program category; and,
2. Improper classification or placement of individual students assigned to educational alternative or exceptional student programs.
(3)(4) Upon receipt of an official audit report, the Deputy Commissioner for Finance and Operations shall compute the amount of adjustment to the district’s allocation of state funds necessary to compensate for the errors or deficiencies noted in the Auditor General’s official audit report subsection (2). In those instances where a student has been improperly classified or placed in an exceptional student program, and in those instances where a special program fails to meet the prescribed criteria, the adjustment shall be computed on the basis of the basic program cost factor for which each student qualifies. Except for adjustments made during the fiscal year in which the discrepancies occurred adjustments shall be limited to fund allocations and no changes shall be made in full-time equivalent membership data.
(5) through (7) renumbered (4) through (6) No change.
