Auditing the Most Common Programs Received by School Districts

Auditing School District Federal Funding

This Governmental Audit Quality Center (GAQC) web event will dive into the details and audit considerations of several federal programs most commonly received by school districts.

If your practice focuses on K–12 schools, you have likely run into the Child Nutrition Cluster, Title I Grants to Local Educational Agencies, and the Special Education Cluster. All three programs have specific nuances and unique characteristics that present challenges for both recipients and auditors.

Although the session is primarily for auditors, auditees may find the session useful as well.

Topics to be covered include:

• An overview of the three programs and the related program requirements issued in the Compliance Supplement
• The implications of the Education Cross-Cutting Section supplement for the programs funded by the U.S. Department of Education
• Other guidance issued by the U.S. Departments of Agriculture and Education
• Key auditor challenges and reminders
• Best practices and tips when auditing the programs

Key Topics

• Government auditing
• Single audits
• Compliance supplement
• Federal funding for school districts

Learning Outcomes

• Apply program requirements and guidance from the Compliance Supplement to audit common school district programs.
• Identify key challenges.
• Determine best practices and tips.

Who Will Benefit

Auditors performing single audits for school districts