Special Education Support Flashcards
7 cards from real AICPA practice questions. Tap to flip, then mark Knew It or Still Learning — missed cards come back until you master them.
Read the first 7 Special Education Support flashcards as text
A district places a student with severe disabilities in a private residential school at a cost of $120,000 per year. What is the district's financial obligation under IDEA?
Answer: The district must pay the full cost if the private placement is required to provide FAPE and no appropriate public program exists
When a district cannot provide FAPE and an IEP team determines a private residential placement is necessary, the district is financially responsible for the full placement cost under IDEA.
Which internal control is most effective at preventing time and effort misreporting for employees funded by IDEA grants?
Answer: Supervisory review and certification of semi-annual personnel activity reports
Semi-annual personnel activity reports reviewed and certified by supervisors satisfy Uniform Guidance requirements for documenting employee effort on federal awards.
A state education agency (SEA) discovers that an LEA misspent $200,000 in IDEA Part B funds over two years. What is the SEA's most likely required response?
Answer: Require the LEA to repay the misspent funds and implement corrective actions before releasing future grant payments
When an SEA finds that an LEA has misspent federal funds, it must require repayment and enforce corrective actions as part of its stewardship and monitoring responsibilities under IDEA.
Under the supplement-not-supplant requirement in IDEA, which scenario would be a violation?
Answer: A district eliminates locally-funded speech therapist positions and uses IDEA funds to rehire the same therapists
Replacing locally-funded positions with federal IDEA funds constitutes supplanting—using federal money to substitute for, rather than supplement, local spending.
A CPA conducting a compliance audit of special education programs must verify 'earmarking' requirements. What does this mean in practice?
Answer: Confirming that a minimum percentage of IDEA funds is spent on early intervening services as required by statute
IDEA allows LEAs to use up to 15% of Part B funds for coordinated early intervening services, and auditors verify that earmarking limits are not exceeded.
Which of the following is an allowable use of IDEA Part B funds under federal regulations?
Answer: Purchasing adaptive technology equipment specifically required by students' IEPs
Adaptive technology directly required by students' IEPs to access their education is an allowable IDEA expenditure that benefits identified students with disabilities.
A not-for-profit organization that provides contracted special education services to multiple school districts undergoes a Single Audit. Which schedule is the primary output of this audit?
Answer: Schedule of Expenditures of Federal Awards (SEFA)
The SEFA lists all federal awards expended during the fiscal year and is the central document in a Single Audit, used to identify major programs requiring testing.