Desk Audit-Fiscal Part B-Blank 101707

Part B: Fiscal Management Verification FISCAL DESK AUDIT FOR PART ________ State:______________ Date:______________ DATA QUESTION EVIDENCE/PROMPTS FOLLOW-UP QUESTIONS SOURCE(S) A. Distribution of Part B Funds by the SEA and Other State-level Funding Concerns A1 Proper Distribution of Part B Funds by the SEA LEA ELIGIBILITY: 1. How does the SEA ensure that an LEA is eligible before awarding subgrants under 611 and 619 to the LEA? (Sections 300.705(a) 300.815, 76.400 and 76.401) TIMELY DISTRIBUTION OF SUBGRANTS: 2. Are subgrants distributed so that LEAs have sufficient time to obligate and expend funds? CALCULATING SUBGRANTS – BASE AMOUNTS: 3. Can the SEA provide evidence that the ‘base amount’ it awards to each LEA under Section 611 is the amount the LEA would have received under Section 611 for fiscal year 1999 if the SEA had distributed 75% of the grant award for fiscal year 1999, unless certain adjustments were required under the regulations? (Sections 300.705(b)(1) Revised: September 4, 2007 Part B: Fiscal Management Verification DATA QUESTION EVIDENCE/PROMPTS FOLLOW-UP QUESTIONS SOURCE(S) and (2) and 76.791 through 76.797) 4. Can the SEA provide evidence that the ‘base amount’ it awards to each LEA under Section 619 is the amount the LEA would have received under Section 619 for fiscal year 1997 if the SEA had distributed 75% of the grant award for fiscal year 1997, unless certain ...