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CDE40 Reimbursement Report Understanding the Audit Process

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Title: CDE40 Reimbursement Report Understanding the Audit Process

1
CDE-40 Reimbursement Report- Understanding the
Audit Process

General Information
Audit Process
Preparation Tips
FAQ
Documentation Requirements
Common Audit Exceptions
Whats new

2
TransportationGeneral Information FY 2006-07

School Districts/BOCES must submit the Pupil
Transportation Reimbursement Claim (Form CDE-40)
to CDE for the July 1, 2006 June 30, 2007
reimbursement period. C.R.S. 22-51-105(1).
Must be filed on or before August 15th, 2007
CDE-40 and Instructions can be found on the CDE
website
http//www.cde.state.co.us/cdefinance/sftransp40.h
tm

3
Transportation General Information

Current Operating Expenditures Actual expenses
that have been incurred by the district to
transport students from home to school, school to
school and school to home.
Reimbursable Expenditures-Allowable costs to be
reported on line 1 of the CDE 40. Expenditures
can be salary and benefits for personnel used
EXCLUSIVLEY to transport students from home to
school, school to school and school to home.
Eligible expenditures parent mileage, fuel,
employment costs, training directly related to
pupil transportation, insurance for vehicles
directly related to pupil transportation.

4
General Information Continued

Reimbursable Expenditures- Additional eligible
costs include contracts with third parties that
directly relate to pupil transportation less any
applicable capital outlay, alterations and
additions to vehicles owned by the district for a
minimum of 3 years and repair and maintenance
costs that restore vehicles, facilities and
equipment to their original condition. ( Not
intended to be an exhaustive list of allowable
costs.)

5
General Information Continued

Nonreimbursable Expenditures Costs that should
be omitted from the CDE 40. These types of cost
are capital outlay, awards, banquets,
advertising, alterations or additions to vehicles
owned for less than 3 years, costs relating field
trips, extracurricular activities or athletic
trips, liability claims and all expenditures
relating to district vehicles that are not for
the specific purpose of pupil transportation. (
Not intended to be an exhaustive list of
allowable costs.)

6
Audit Process

Large Districts
Audits are done annually.
Medium Size Districts
Audits are done every 2 or 3 years.
Small Districts
Audits are done every 4 or 5 years. However, it
is a goal to have smaller districts audited every
4 years.

7
Audit Process Continued

Auditor contacts district to set up an
appointment to begin the audit.
Auditor usually starts with the pupil count.
Auditor will leave a list of questions and/or
schedule of potential findings.
Auditor generally allows two weeks to answer
questions or clarify issues.

8
Audit Process Continued

A draft report is issued. The district is allowed
30 days to submit additional documentation.
Final report is issued.
Payment questions should be addressed to Dave
Grier at 303.866.6801 or grier_d_at_cde.state.co.us

9
Preparation Tips

Worksheet clearly documenting how current
operating expenditures were calculated. (Refer to
Handout Page 3)

10
Preparation Tips-Sample Worksheet
11
Preparation Tips

Do an annual comparison of the CDE -40. (Begin
with the last year audited.) Account for any
material differences within the reporting
categories. (Refer to
Handout Page 4)

12
Preparation Tips Comparison Worksheet
13
TransportationFrequently Asked Questions

Question School was closed at noon on Thursday
and did not open at all on Friday due to snow.
How many snow days should be claimed?
Answer One snow day.
Question Can parent miles driven on the count
day be reported on the CDE-40?
Answer Parent miles should be included in the
reported mileage on Line 3 of Form CDE-40.
However, parent miles are recorded as ACTUAL
miles traveled, not scheduled miles.

14
TransportationFrequently Asked Questions

Question Can Capital Outlay expenditures over
1000 be included in reimbursable expenditures?
Answer Any repair or maintenance expenditure for
pupil transportation vehicles owned or facilities
may be included in current operating expenditures
for reimbursement. An upgrade or improvement to
a pupil transportation vehicle must have prior
approval if the cost is over 1000 and is not
listed in the transportation rules.(Refer to
Handout page 5) Transportation vehicles must be
owned for a minimum of three years for the cost
or additions to be reimburseable. Any type of
upgrade or improvement to a pupil transportation
facility is considered to be a capital outlay
expenditure.
Please contact CDE if you are unsure or need
clarification.

15
TransportationFrequently Asked Questions

4.01(16) A district shall include the cost of the
following types of additions or alterations to
pupil transportation vehicles.
1. manual transmission to automatic transmission
2. gas engine to diesel engine or alternative
fuel
3. reflective tape on the outside of vehicle
4. electro-magnetic or hydraulic retarder
5. heated mirrors
6. engine compartment noise reduction package
(diesel engine in front engine transit only)
7. driver seat belt to current standards (locking
retractor type)
8. air brake drying system
9. mirror system to provide a seated driver an
unobstructed view of the front and front sides of
a bus
10. wheelchair lifts and other special
modifications which are necessary to equip a
school bus in order to transport children with
disabilities
11. automatic tire chains
12. video surveillance cameras
13. other additions or alterations with prior
written approval by the department which increase
efficiency and safety or are necessary to meet
minimum standards.

16
TransportationFrequently Asked Questions

Question Can expenditures incurred for
non-reimbursable miles (i.e. field trips and
athletics) be included in current operating
expenditures?
Answer A district should claim only regular
route pupil transportation miles. Expenditures
related to any other type of transportation may
not be claimed for reimbursement from CDE.
Question How should expenditures that are shared
between reimbursable and nonreimburseable be
reported on the CDE-40?
Answer The costs must be allocated using the
formula listed below
Total Odometer Miles -
Non-reimbursable miles
Total Odometer Miles

17
Documentation Requirements

CDE 40 along with the worksheet that calculates
reported items.
Calendar indicating days students were
transported excluding snow or mud days.
Beginning and ending odometer readings for all
transportation vehicles.
General ledger balances that include account
details for amounts reported in current operating
expenditures.
Mileage records for activity and any other
nonreimburseable miles.
Scheduled count day mileage with route
descriptions and student lists.

18
Common Audit Exceptions

Not allocating shared costs. For example,
benefits, fuel and repairs.
Incorrectly calculating shared cost percentage.
Not using beginning and ending odometer readings.
Incorrectly counting number of days students are
transported. For example, not excluding snow or
mud days.
Not excluding capital outlay items.

19
TransportationNew to the CDE-40

Summer Migrant Transportation Verification Form
If you are operating a summer migrant education
program and claiming miles for migrant
transportation, on line 2 of the CDE-40, the
Summer Migrant Transportation Verification Form
must be completed and attached to the CDE-40.

20
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21
TransportationNew to the CDE-40

Specialized Transportation Information
This information is used only for Medicaid rate
setting and will not be used to calculate the
districts reimbursement entitlement because the
costs are already included in Line 1 of the
CDE-40.

22
TransportationNew to the CDE-40

Definition of Specialized Transportation Costs
Specialized transportation costs are those costs
for transportation services provided to those
students with whose IEPs specify transportation
as a related service. Each students IEP team is
responsible for deciding whether the student
needs specialized transportation services. The
costs for specialized transportation services may
include such categories as the cost of owning and
operating the vehicles specialized equipment,
(such as special or adapted buses, lifts, and
ramps) maintenance the salaries, benefits, and
insurance of related services personnel (e.g., a
one-on-one aide whose assistance is necessary in
order to enable the student to ride the bus,
etc.) and other associated overhead.

23
TransportationSpecialized Transportation Cost

Calculation of Specialized Transportation Costs
Total cost of specialized transportation for
school year (CDE-40 Line 9) / Number of students
receiving specialized transportation - both
Medicaid and non-Medicaid (CDE-40 Line 10) /
Number of days of school when special education
students were transported during school year
(CDE-40 Line 11)
Daily Specialized Transportation Rate

24
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25
Contact Information