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Special‑education personnel audit shows minor adjustments; district reports $19,000 net adjustment
Summary
Seaman USD 345 special‑education staff reported results of the annual personnel categorical aid audit: the state audit produced a total adjustment of about $19,000 against an entitlement budget of roughly $4 million, with small FTE adjustments.
Seaman USD 345 special‑services staff reported the results of the annual personnel categorical aid report audit during the Sept. 8 board meeting, saying the state auditor issued minor adjustments totaling about $19,000.
The district files a personnel categorical aid report each year; the Kansas State Department of Education (PSDE referenced in the discussion) audits the report for proper certification, licensing and time‑and‑effort accounting that determine special‑education funding entitlements. Staff explained the report captures fractional FTE assignments (for example, early learning center staff and related service providers complete time‑and‑effort reporting rather than being full‑time special‑education FTEs) and that the May 1 reporting deadline requires an estimate for late‑May staffing.
Audit results were described as close to the district’s estimates: the report noted a small 0.07 FTE variance on regular teacher FTE claims and a negative 1.77 adjustment for paraeducator claims; the total audit adjustment was about $19,000 against a budget on the order of several million dollars. Special‑services leadership said they were satisfied with the small variance and that internal processes (including HR and budget coordination) support accurate claims.
No board action was required. Staff offered to answer questions and to provide additional detail in follow‑up if the board requested further breakdowns of the entitlement table.
