External Assurance
Special Education Personnel Claim
- The Annual Financial Report (AFR) for the year being audited.
- The detailed general ledger for the year being audited.
- Payroll Journal.
- The district’s work papers and supporting documentation
that show how the claim was prepared.
- The Teacher’s Retirement System report for the year
being audited.
- Time sheets and/or Invoice billings for Teacher Aides
and Homebound/Hospital Teachers.
- Personnel Records.
- District Directory or list that shows employee assignments.
- Summer School Calendar.
- Summer School Contracts.
- Final Expenditure Reports for Federal Funds and Other
State Funded
- Programs used to pay salaries for personnel listed on
the claim.
