6A-1.0453: Educational Program Audits
PURPOSE AND EFFECT: The purpose of the amendment is to provide consistency with the governing statutes relating to educational program audits. The effect is a rule which is consistent with governing authority.
SUMMARY: The rule is amended to ensure provisions are consistent with governing law.
SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS: No Statement of Estimated Regulatory Cost was prepared.
Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.
SPECIFIC AUTHORITY: 1001.02(1) FS.
LAW IMPLEMENTED: 1001.03(8), 1001.11(6), 1008.82, 1010.305 FS.
A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
DATE AND TIME: August 19, 2008, 8:30 a.m.
PLACE: 400 South Monroe Street, Room LL03, The Capitol, Tallahassee, Florida 32399
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Linda Champion, Deputy Commissioner for Finance and Operations, Department of Education, 325 West Gaines Street, Room 1214, Tallahassee, Florida 32399-0400, (850)245-0506
THE FULL TEXT OF THE PROPOSED RULE IS:
6A-1.0453 Educational Program Audits.
Periodic examinations and audits of the accounts and programs of each school district shall be conducted by the Auditor General or the Commissioner. The Commissioner may utilize Department auditing staff as well as program staff in the Division of Public Schools and the Division of Workforce Development, in accordance with the provisions of Section 229.565, Florida Statutes.
(1) The Commissioner may utilize staff of the Department to conduct audits of district compliance with statute and rules as requested by the Legislature or State Board of Education. Responsibility for conducting audits is hereby assigned and delegated among organizational units of the Department as follows, provided that the Commissioner shall, whenever practicable, require coordination between such units in carrying out assigned responsibilities:
(a) The Division of Public Schools shall be responsible for:
1. Examination of educational alternative and exceptional student programs to determine compliance with law and criteria established by rules of the State Board and to ensure that assigned students have been properly classified and placed.
2. Determination of the existence and comprehensiveness of the criteria based on district goals, by which the school district evaluates basic and special programs for quality, efficiency, and effectiveness.
3. Examination of the procedures for screening, identification, and assignment of instructional strategies of the Florida Primary Education Program.
4. Examination of personnel data to verify accuracy of reported data on numbers of administrators and teachers.
5. Examination of fiscal records to verify accuracy of reported costs of all basic and special programs.
(b) The Division of Workforce Development shall:
1. Examine vocational education programs/courses to:
a. Ensure that individual programs/courses use instructional objectives which are consistent with the criteria for qualification of individual courses as outlined in the publication titled, “Vocational Education Program Courses Standards,” incorporated by reference in Rule 6A-6.0571, F.A.C.
b. Ensure that the grade levels of students are consistent with Rule 6A-6.065, F.A.C., and the current course code directory as required in Rule 6A-1.09441, F.A.C.
c. Ensure that each program/course is staffed by a qualified teacher as required by Rule 6A-10.035, F.A.C., in accordance with Rule 6A-1.0503, F.A.C.
d. Determine that the capability exists in the instructional setting to accomplish the program/course objectives as evidenced by adequate facilities, equipment and supplies, and instructional materials.
2. In those instances when a program is found to be out of compliance with law and criteria established by rules of the State Board of Education, an exception report shall be issued citing the program/course deficiencies. If the program/course is brought into compliance and a correction report is issued by August 1 of the following fiscal year, an FTE adjustment will not be made. However, if the program/course is not brought into compliance and a correction report not issued by August 1, the Department will make the appropriate FTE adjustments that will include all reported surveys for the previous fiscal year as appropriate.
3. Examine adult and community education programs to determine compliance with law and criteria established by rules of the State Board.
4. Determine the existence and comprehensiveness of the criteria based on district goals, by which the school district evaluates vocational education and adult general education programs.
(2) 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 Planning, Budgeting and Management and the Chancellor for K-12 Public Schools Deputy Commissioner for Educational Programs. 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) Upon receipt of an official audit report, the Deputy Commissioner for Finance and Operations Planning, Budgeting and Management shall compute the amount of adjustment to the district’s allocation of state funds necessary to compensate for the errors or deficiencies noted in 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.
(4) The Deputy Commissioner for Finance and Operations Planning, Budgeting and Management, within forty-five (45) days of receipt of an official audit report and completion of any computation of adjustments required therein, shall provide an official notice to the district school board which shall include:
(a) A detailed analysis of the audit findings and the computation of all adjustments proposed to correct discrepancies;
(b) A statement citing the specific law or rule upon which the finding of each discrepancy is based, and the authority under which the adjustment is to be made; and
(c) An opportunity for the district to request a hearing, within sixty (60) days from date of the official notice, and prior to final action being taken. The district request for a hearing shall include the specific issues and schools.
(5) In the event a district notifies the Department of its desire for a hearing on the proposed adjustment, the Department shall respond within thirty (30) days, and then the Commissioner shall schedule an informal conference between all parties in an effort to explain and resolve any disputed findings and to arrive at an agreement between the Department and the district. The conference hearing shall be held within twelve (12) months of initial request. If, however, the parties are unable to hold an informal conference or to arrive at a satisfactory agreement within twelve (12) months of the initial request and the school district wishes to proceed with a formal hearing, the Commissioner shall request the Division of Administrative Hearings of the Department of Administration to assign a hearing officer, and the Department shall proceed with the hearing in the manner prescribed by Section 120.57, Florida Statutes.
(6) Following completion of the hearing, the recommended order of the hearing examiner shall be transmitted to the State Board. The State Board shall, following examination of the recommended order, adopt a final agency order as prescribed by Section 120.57, Florida Statutes.
(7) Upon receipt of the final agency order, the Deputy Commissioner for Finance and Operations Planning, Budgeting and Management shall compute the required adjustment, if any, to the district’s allocation of state funds, make the adjustment in the aforementioned funds, and notify the district of the final action.
Specific Authority 1001.02(1) 229.053(1) FS. Law Implemented 11.45, 1001.03(8), 1001.11(6), 1008.32, 1010.305 229.565(2), (3), 236.081(9)(b) FS. History–New 2-25-76, Amended 10-30-78, 12-7-82, 6-28-83, 11-27-85, Formerly 6A-1.453, Amended 10-31-88, 3-15-90, 1-7-97, 7-5-01,________.