State Education Department
The State Aid Estimating Process (Follow-Up Review) Each year school districts receive State aid to help support their operations. The amount of aid paid to the districts is based on the districts' needs as estimated by the districts and the Department. However, actual needs often exceed the estimated needs, and as a result, many districts wait years before State funds are appropriated to cover prior years' shortfalls. In our prior audit report 96-S-90, we audited the process for estimating school districts' State aid needs to determine whether the estimates could be made accurate. We found that the process could be simplified, more reliable data could be used in developing the estimates, estimates could be submitted sooner by some districts, district estimates could be verified sooner by the Department, and the adjustments submitted by the districts could be recorded sooner by the Department. In our follow-up review, we found that progress has been made in implementing the recommendations contained in our prior report.
For a complete copy of Report 99-F-12 click here.