Finding Text
Finding: The District does not have a process to document special education high cost claims submitted to the Iowa Department of Education for reimbursement. Criteria: A proper internal control structure would ensure claims submitted for reimbursement were supported by a documentation and filing system that the District could provide to support the reimbursement request regardless of the person who prepared the information. Condition: The District was unable to provide documentation of the high cost claims submitted to the state for reimbursement. Cause: The District has had significant turnover in the Business Office and in the Special Education Department. Effect: The District does not have information to support claims submitted. Questioned costs: $524,494, refer to Finding 2024-014. Context: The District expended $524,494 for high-cost claims which is 100% of the reimbursement from the state. Identification as a repeat finding: This is not a repeat finding. Recommendation: We recommend the District establish procedures to ensure expenditure reports and submissions for programs are documented and filed to be retrieved by District personnel even if the preparer is not available.