State Education Department

Controls Over State Aid Processing

Each year, billions of dollars in State aid is paid to school districts. The payments are based on calculations made by the State Education Department, and the calculations are made with formulas that use data obtained from the school districts. This data is submitted to the Department electronically, and the State aid calculations are performed electronically. We examined the controls over the integrity of the data maintained and processed on the Departmentís electronic State Aid Processing System, and also examined whether continuous processing was adequately provided for in the event of a disaster or other mishap. We found that, while controls over access to the System were effective, certain improvements could be made in the areas we examined. Due to the sensitivity of these areas, our detailed findings and recommendations were not included in our report, but were presented separately to Department officials.

For a complete copy of Report 2003-S-25 click here.
For a copy of the 90-day response click here.