Checklist For Title I School Audit

Title I provides funding for academic enrichment services provided to low-performing children enrolled in public schools. These services offer additional academic support and learning opportunities that allow these children to succeed at challenging curricula while meeting high standards. School districts receive Title I funds while being subject to various monitoring activities by federal and state agencies.

1. Review Financial Data
Each year, the Ohio Department of Education conducts an audit of district spending patterns to increase transparency and accountability. Results of this review can be found via its Monitoring Web-based system; additional resources on LEA MOEquity processes including an exception list and high poverty school list can also be found here.

SEAs and LEAs are employing innovative reforms to enhance the quality of instruction, improve academic achievement for all students, close achievement gaps and turn around low-performing schools. Their efforts support the statutory goals of Title I as well as ESSA’s flexibility provisions designed to give SEAs and LEAs greater freedom while developing rigorous State plans that meet student needs while increasing academic achievement.

2. Review Budgets
State education agencies (SEAs) and local educational agencies (LEAs) are engaged in extensive reform efforts to enhance instruction quality and increase academic achievement among their student populations. Reform efforts range from adopting college-and career-ready standards, to creating school improvement models designed to turn around low-performing schools, and performance reviews are conducted regularly to determine if each SEA has met the financial, administrative, and select program requirements under ESEA as amended by Every Student Succeeds Act (ESSA). Review results are reported in a sortable table format.

3. Review Financial Reports
Over the past several years, school districts and LEAs have initiated several reforms designed to increase student achievement while meeting their obligations under Title I. These reforms range from introducing college and career-ready standards, to developing intensive school intervention models designed to turn around low-performing schools. As part of these reforms, SEAs and LEAs have also implemented numerous initiatives targeted to meeting the academic needs of low-achieving students in their communities. These initiatives include supporting student-centric learning, supporting teacher and leader development, and providing equitable access to high-quality community schools. The Auditor of State’s office conducts financial audits on all public entities in Ohio; auditors evaluate the accounting methods, accuracy and legality of accounts, records and financial reports presented by these entities.

4. Review Financial Statements
Audits conducted on state schools require regular communication among auditors, treasurer, superintendent and treasurer to keep all parties aware of potential issues that might arise during audits and to stay on schedule to meet their deadlines. Each audit begins with an entrance conference between lead auditor, treasurer and superintendent where objectives, scope, types of records to be examined as well as estimates for time required and costs are discussed.

Title I funding aids school education agencies (SEAs and LEAs) in meeting statutory goals related to providing all students access to high-quality learning experiences that meet college- and career-ready standards, while supporting innovative reforms designed to increase instructional quality and boost academic achievement – such as teacher/leader evaluation/support systems, creating rigorous school improvement models to turn around low performing schools, or increasing access to quality learning opportunities.

5. Review Financial Reports
So as to ensure districts are using their funds effectively, the Ohio Department of Education has begun working with entities that serve school districts to collect and analyze financial data more in-depth. This data is then compiled into reports to assist district stakeholders better understand spending patterns and promote more efficient resource usage.

Needs assessments provide a useful way of identifying which students could most benefit from Title I services. Assessment includes both in-class assistance and small group instruction from highly qualified reading teachers, as well as selection criteria based on school plans that include assessment data along with teacher and parent approval/agreement.

The Every Student Succeeds Act (ESSA) mandates that state education agencies (SEAs) adopt college- and career-ready standards, implement rigorous school improvement models for turning around low-performing schools, support educators through reforms such as improving teaching and learning methods and comply with certain performance and reporting requirements.