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Office of Student Learning & Partnerships

An LEA may choose to be audited individually, or as part of a consortium of districts.  In many cases, an ESD serves as the consortium “broker”.  Districts may form a consortium for MOE audits only with the prior knowledge and approval of ODE.  To request permission to form a consortium, contact Eric Richards, Director of Operations, OSL&P.  He can be reached at 503-947-5786 or eric.richards@state.or.us.  Requests must include a list of all districts to be included in the consortium and identify who will function as the consortium agent.

It is important to remember that expenditures prior to or related to fiscal year (FY) 2004-2005 fall under IDEA 1997, while beginning with FY 2005-2006 audits will fall under the auspices of IDEA 2004.

2.  Who conducts the audit?   

Through a competitive bidding process, the ODE:OSL&P selects and awards a contract to an auditing firm to conduct the annual MOE audits of LEAs.  ODE currently contracts with the firm of Jones and Roth, P.C. of Eugene, Oregon.  The lead auditor for this contract is Tricia Duncan.

Through a competitive bidding process, the ODE:OSL&P selects and awards a contract to an auditing firm to conduct the annual MOE audits on LEAs.  Currently we utilize the firm of Jones and Roth, P.C. of Eugene, Oregon.  The lead auditor for our contract is Tricia Duncan.

3.  How does the audit process start?

LEAs are required to submit their annual financial reports to the ODE: Office of Finance and Administration (OFA) each year, using the state approved chart of accounts.  The electronic data collection due date is December 10th of each year, which means that on December 10, 2006 electronic fiscal data for FY 2005-2006 will be due.  The final audit for FY 2005-2006 will be due on December 31, 2006.  Questions regarding these due dates may be directed to Barbara Cruickshank in OFA at 503-947-5916 or barbara.cruickshank@state.or.us.

The annual MOE audit conducted on an LEA is based entirely on the information provided by that LEA to the State.  The auditing firm requests a spreadsheet from OFA showing the Fund 100: Area of Responsibility 320 expenses reported by each LEA, and the 320 expenses reported by an ESD as spent on behalf of students from the LEA. These figures are totaled and then compared against the audited figures from the previous year.

The auditing firm is also provided with a spreadsheet from our office with the Special Education Child Count (SECC) figures from the year under audit.

4.  The Initial Audit

The ODE: OSL&P issues a letter in May each year informing the LEA and LEA consortiums of an impending audit.  For instance, in May 2006 the LEA will receive a

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