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Resolution of Audit Exceptions


ItemDescription
Policy TitleResolution of Audit Exceptions
Policy CategoryAllotments (ALOT)
Policy IDALOT-001
Policy Date1996-07-11
Previous Policy Dates08/02/1990, 09/05/1991

Formerly TCS-M-001


STATE BOARD OF EDUCATION REGULATIONS CONCERNING RESOLUTION OF AUDIT EXCEPTIONS


  1. When an audit exception is issued by the Department of Public Instruction, the local school administrative unit shall respond to the exception with the documentation or refund necessary to resolve the exception within 90 days of the date of the notice unless the unit receives an extension of time to resolve the exception pursuant to these regulations.  The documentation necessary to resolve an exception shall be submitted in the format determined appropriate by the Department.

  2. All requests for extensions of time to resolve exceptions shall be addressed in writing to the Deputy State Superintendent.  The request must be made by the superintendent of the unit requesting the extension and must show that an effort has been made to resolve the items within the original timeframe.  The Deputy State Superintendent has authority to grant an extension of 30 days.  Requests for extensions in excess of 30 days shall be referred to the State Board of Education for decision.

  3. The Deputy State Superintendent shall review the response submitted by the unit for the audit exceptions within a reasonable time and shall notify the unit in writing whether the response is acceptable or unacceptable.  Upon notification by the Deputy State Superintendent that the response to an audit exception is not acceptable, the unit has 30 days to resolve the exception to the satisfaction of the Deputy State Superintendent or to contest the exception.

  4. At the conclusion of the 30 day response period described in paragraph 3 above, if responses received do not address all outstanding exceptions, these unaddressed exceptions are subject to be reported immediately to the State Board of Education for action pursuant to these regulations.   Also, if the resolution of an audit exception results in the creation of a new exception, the Deputy State Superintendent will notify the unit of the new exception.  Upon notification by the Deputy State Superintendent, the unit has 15 days to resolve the new exception.

  5. If a unit decides to contest an exception, it must file a written notice of its intent to contest the exception with the Deputy State Superintendent, within the times described in paragraphs 1, 2, 3, or 4, above, as applicable.  The notice must be filed by the Superintendent and must set forth the grounds upon which the exception is contested.

  6. Upon receipt of notice to contest an exception, the Deputy State Superintendent (or his representative) shall meet with representatives of the unit and they shall attempt to resolve the exception.  The Deputy State Superintendent shall communicate his decision to the unit in writing within 30 days of the date of notice to contest the exception.  The unit shall resolve the exception within 30 days of notification by the Deputy State Superintendent unless the unit seeks review by the State Board of Education.

  7. If the exception is not resolved by the Deputy State Superintendent to the satisfaction of the unit, the unit may request review of the matter by the State Board of Education by filing a written request with the Chairman of the State Board within 30 days of receipt of the Deputy State Superintendent's decision.

  8. Upon receipt of a request for review, the Chairman of the State Board shall appoint a committee of the Board to consider the matter and to make a recommendation to the Board.  The Board's decision shall be made and communicated to the unit within sixty (60) days of the date of the request.

  9. The committee of the Board shall meet and consider the unit's appeal of the audit exception.  The committee may request information from the Deputy State Superintendent and the unit, and may require representatives of the Deputy State Superintendent and the unit to appear before it.  If the committee's recommendation is to uphold the exception, the recommendation shall also specify the time within which the unit must resolve the exception.

  10. If a unit fails to resolve an exception within the time prescribed by these rules, the Deputy State Superintendent shall report the unit's failure to the State Board.  The State Board shall enforce resolution of the exception by such means as it determines to be appropriate.  Such enforcement proceedings may include writing to the local board chairman and disallowing payment of the superintendent's salary from state funds until the exception is resolved.

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