Use of Special Education Funds : Performance Audit 2005

Cover Use of Special Education Funds : Performance Audit 2005
Use of Special Education Funds : Performance Audit 2005
Montana. Legislature. Legislative Audit Division
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Districts indicated a need and preference for on-going training on how to manage special education finances throughout the school year, especially in the areas identified as the most complex such as: ► State reimbursement payments.
► Medicaid reimbursement payments.
► Maintenance of effort requirements.
► Use of IDEA Part B grant dollars.
We found the current lack of training has resulted in districts using local funds for special education services, while federal funds were held in reserve. Th
...ese budget practices are discussed further in Chapter III. If more training were provided to districts on Medicaid claims processing, school districts may recover additional funds for their educational programs.
Page 13 Chapter II - Improve Analysis & Reporting of Funding Information Training is not Reaching Key Personnel District personnel responsible for budget and expenditure oversight vary per district. The responsible person may be the superintendent, the business clerk/manager, the special education director or a combination of those parties.


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