COMMON CTA AUDIT FINDINGS
AND HOW TO AVOID THEM
CTA AUDIT OVERVIEW
32 audits completed in 2010
 Invoices are sent in October after the audit is
complete
 If money is owed to a district the pool of funds
available is the money collected from districts
that owe back money based on their audit

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If there is less money available for audit payments
then payment will be prorated based on funds
available in that year
DISTRICT SELECTION PROCESS
All districts that have approved secondary
programs are on an approximate audit cycle of
every 5 years
 Audited districts are selected based on the cycle
and assessment of risk

Amount of money received
 Timeliness of report submission and response
 Accuracy of report submission

FINDINGS AND HOW TO AVOID THEM

Costs and FTE reported were not for approved
programs – or courses claimed were not part of
the approved program
Double check program approvals
 Only courses listed on program approvals should be
reported
 Program approvals amended and approved by June
30 are effective retroactive to the beginning of the
fiscal year

FINDINGS AND HOW TO AVOID THEM

Instructional costs were misstated
Use the lesser: contractual base salary OR amount
actually paid for work during the reporting period
(services rendered during 7-1 through 6-30 regardless
of when the actual pay is awarded)
 Pull both values and claim whichever is LESS


Extra duty pay is overstated
Maintain documentation for the extra-duty pay
 Pay should only be claimed in one program (the
program it’s for) even when instructors teach in
multiple programs

FINDINGS AND HOW TO AVOID THEM

Instructor did not have a valid CTE credential

Check your program CIP code


Check the credential required for your program


http://www.coloradostateplan.com/default_cred.htm the
hyperlink in the first paragraph
Double check instructor credentials


http://ctep.cccs.edu/energizer/reports/report_list.jsp#appsch
ool
https://edx.cde.state.co.us/PublicEducatorSearch/DOBSearc
h.jsp
If someone doesn’t hold the credential you need –
don’t claim them on the CTA report
FINDINGS AND HOW TO AVOID THEM

FTE misstated; classes reported on days/hours
they didn’t occur; inaccurate student count;
courses omitted; students omitted

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FTE and costs must be consistent with district
supporting schedules
Classes used to determine CTE percent should be the
same classes for which enrollment is reported
All students enrolled in an approved course must be
included
If different high schools have different hours required
for a credit, document that and report appropriately
Class rosters should reflect enrollment numbers and
credit values identical to what you report
FINDINGS AND HOW TO AVOID THEM

District does not have a process in place to verify
programs at contracted school are approved and
instructors are credentialed
Keep records of your contract
 Include copies of program approvals and credentials
for faculty as part of the contract process


Data entry errors – deleted formulas; changed
formulas; overridden cells
Double check your work
 Open a new worksheet every time you start an entry
for a new school, program, or instructor

FINDINGS AND HOW TO AVOID THEM

Costs misstated for books and supplies – items
can’t be supported as being for CTE purposes;
items are not identified on GL; documentation
not retained to support all Books and Other
expenses; items not purchased in the reporting
year
Print out your GL when preparing the CTA report;
highlight items that are being claimed as Books &
Other. Keep the highlighted GL with your report
materials.
 What you report in each program should be a sum of
transactions that can be supported in the GL as well
as by invoice.
