Special Education Personnel Claim

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

Resources