TRANSPORTATION FEFP

PREPARING FOR THE “DREADED” OFFICIAL STATE AUDIT

WE ARE ALL ON THE SAME TEAM.

COOPERATION AND PREPARATION IS THE KEY TO A SUCCESSFUL AUDIT!

The auditor is there to identify opportunities for

improvements which are in the very best interest of the

district and state.

As the Director you must accept the full responsibility

for creating and maintaining a good system of recurring internal checks and control over the FEFP collection and processing

activities.

The Process

• Traditionally the typical audit cycle has been every 3 years

• Questionable or poor past audits can push the cycle to 2 years

• Serious or recurring concerns may result in an audit each and every year

• The auditor will notify the District by letter of an impending audit 4-5 weeks prior to commencement

• After receipt of notification the District will establish the date and time of an official Entrance Conference

What You Need to do Upon Notification of The Audit

• Inform your staff of the audit• Determine the appropriate staff members that need to attend the

Entrance Conference• Begin to assemble all pertinent documents and records (electronic

and paper)• Review the most recent audit to identify and note past weak areas or

areas of concern and/or non-compliance• In coordination with District staff, identify a reasonably located

temporary work space for the auditor with adequate privacy, lighting, space and connectivity

The Entrance Conference

• The Entrance Conference is the initial formal meeting with appropriately selected District staff and the auditor.

• The scope and timeline(s) of the audit will be established• The auditor will designate the documentation required for

the audit• This is the time to ask questions and make sure you

understand the requirements and scope as defined by the auditor

Documentation and Records

The Florida General Records Schedule GS-7 establishes the minimum records retention and disposal requirements for Public Schools Pre-K-12 and Adult and Career Education (info.florida.gov/RecordsManagers)• Ensure retention of records to document student’s home

address at the time of the scheduled survey• Prevent duplication of students and counting of any

individual student on more than one bus or mode during survey week

• For each student document the eligibility category. Edits may be implemented to cross-check against school record

Documentation and Records • School FTE records must be retained for a minimum of 3 years (critical to prove

student attendance demographic, ESE, schedules and hazardous codes, etc.)• School boundary maps must be retained for 3 years after update. (critical to

attendance zone verification and the no transport distance)• Student Alternative Transportation Records must be retained for 30 days. (best

practice is to retain with bus route information)• FEFP survey records must be retained for 4 years (primary ridership and funding

record)• Student bus registration and seating records must be retained for 1 year (best

practice is to retain with bus route information)• Bus route reports and schedules must be retained for 3 years • Coordinate with the ESE department for copies of IEP’s and 504 plans• Current trend is that original records may be scanned and stored electronically

(check with assigned auditor for preference)

Other Documentation and Records

• “Freeze” file from electronic routing system (best practice is to keep at least 3 years)

• Current hazardous walking conditions report (review and update prior to each survey period. Best practice is to keep three years)

• District school calendars (includes affiliated colleges and charters schools to prove days in term)

• Transportation policies and procedures

Audit Process Tips • Provide all records as quickly as possible after the Entrance

Conference• Records should be clean, neat and organized in storage

containers in good condition (the less an auditor needs to dig to for the information the better)

• Ensure auditor has access to a computer to decode and display electronic files (may print documents as required)

• Provide appropriate staff contact information (phone, e-mail, etc.)

• Time the auditor will spend on-site will vary (contact info is critical)

• Stay in touch with the auditor throughout the entire process (important to clarify information and eliminate misunderstandings or questions)

Expect a Fraud Interview as a Part of The Audit Process

Recent “Big Ticket” Items

• Weighted ESE funding (does the IEP support the funding category claim)

• Membership codes (Ineligible, Teen Parent, Hazardous)

• Student days in term (center to center, collegiate, and Charter school schedules)

• 2 mile no transport zone (hint: auditors will use Google or Bing maps to check walkout distance, not your routing system map)

• Hazardous walking zones

Exit Conference • The auditor will typically provide the preliminary finding(s)

during the course of the audit (you will know your discrepancies very early in the game)

• The auditor will coordinate with the District to establish an exit conference date and time to review and discuss all findings

• Only previously selected appropriate staff should attend the Exit Conference

• The formal final report will be sent to the District within weeks of the Exit Conference. Review it carefully(the final report should not be different from the Exit Conference presentation by the auditor)