distribute 85 percent of the population and poverty funds on a pro rata basis according to the LEAs’ public and private elementary and secondary school enrollment. The remaining 15 percent is distributed to each LEA on a pro rata basis according to the number of children living in poverty. Each year in July, the Department provides a Grant Notification Letter to each State that identifies the funding level for the flow-through components. Idaho allocates IDEA, Part B, § 611 funds to 113 LEAs. AUDIT RESULTS We determined that Idaho complied with the new IDEA, Part B, § 611 funding formula for FY 2000 and 2001. The following table represents the amounts Idaho was required to allocate for FYs 2000 and 2001, according to the Department’s Grant Notification Letters and the actual amounts that Idaho allocated. We calculated negligible differences in funding amounts due to the rounding of figures. Grant Notification Difference in Idaho Actual Funding Federal Fiscal Letter Funding Funding Component Year Required Amounts Due to Amounts Funding Rounding Amounts Total Minimum 2000 $18,306,155 $18,306,157 $2 Flow Through to LEAs 2001 $24,183,154 $24,183,151 $3 2000 $14,289,101 $14,289,095 $6 LEA Base Allocation 2001 $14,289,101 $14,289,094 $7 2000 $4,017,054 $4,017,062 $8 LEA Population/Poverty 2001 $9,894,053 $9,894,057 $4 2000 $3,414,496* $3,414,502 $6 85% Population Allocation 2001 $8,409,945* $8,409,946 $1 2000 $602,558* $602,560 $2 15% Poverty Allocation 2001 $1,484,108* $1,484,111 $3 * OIG calculations from the Population/Poverty figure in the Grant Notification Letter. 2 OBJECTIVE, SCOPE AND METHODOLOGY The objective of our audit was to determine if Idaho complied with the new IDEA, Part B, § 611 funding requirements for FY 2000 and 2001. To accomplish our objective, we – • Obtained Idaho’s formula allocation to all the LEAs, including the allocation breakdown of the base, population and poverty amounts for FYs 2000 and 2001. • Interviewed state officials regarding the data used in the allocation formula, the methodology used in the formula, and other applicable policies and procedures. • Recalculated the allocation for all Idaho LEAs. • Performed limited data reliability tests on the data used in the allocation formula and found the data to be reliable for our purposes. Our audit of Idaho’s formula allocation covered FYs 2000 and 2001. We performed fieldwork from December 11 through December 13, 2001, at the State offices in Boise, Idaho. A pre-exit conference was held on December 13, 2001 and the final exit conference was held on March 27, 2002. Our work was performed in accordance with generally accepted government auditing standards appropriate to the scope of the audit described above. STATEMENT OF MANAGEMENT CONTROLS As part of our review, we assessed the management control system of policies, procedures, and practices applicable to Idaho’s compliance with IDEA, Part B, § 611. Our assessment was performed to determine the level of control risk for determining the nature, extent, and timing of our substantive tests to accomplish the audit objective. Because of inherent limitations, a study and evaluation made for the limited purpose described above would not necessarily disclose all material weaknesses in the management controls. 3 REPORT DISTRIBUTION LIST CONTROL NO. ED-OIG/A06-C0003 Auditee ED Action Official Dr. Jana L. Jones Dr. Robert H. Pasternack Bureau Chief, Special Education Assistant Secretary Idaho State Department of Education Office of Special Education and 650 West State Street Rehabilitative Services P.O. Box 83720 Boise, ID 83720-0027 Other ED Officials/Staff (electronic copy) Audit Liaison Officer Press Secretary Office of Special Education and Office of Public Affairs Rehabilitative Services Correspondence Control Assistant General Counsel Office of General Counsel Office of the General Counsel Assistant Secretary Deputy Secretary Office of Legislation and Office of the Deputy Secretary Congressional Affairs Assistant Secretary Chief of Staff Office of Intergovernmental Office of the Secretary and Interagency Affairs Director Under Secretary Financial Improvement and Office of the Under Secretary Post Audit Operations Office of the Chief Financial Officer Post Audit Group Supervisor Director Financial Improvement and Office of Public Affairs Post Audit Operations Office of the Chief Financial Officer Indirect Cost Group Supervisor Regional Commissioner Rehabilitation Services Financial Improvement and Administration, Region VI Post Audit Operations Office of the Chief Financial Officer
Audit of the Individuals with Disabilities Act, Part B, § 611, at the Idaho State Department of Education.
Published by the Department of Education, Office of Inspector General on 2002-07-10.
Below is a raw (and likely hideous) rendition of the original report. (PDF)