Auditors are required to reconcile the Schedule of Expenditure of Federal and State Awards to the DPI aid register. Auditor Reconciliationįinally, request to review the auditor’s reconciliation of the DPI aid register.
Source code 630 is only used for grants paid by DPI. State and federal funds received through another school district should be reported under source 315 and 317, respectively. State and federal funds received through a CESA should be reported under source 515 and 517, respectively. For example, REAP grants and certain 21 st Century Learning Center grants.
Federal and state aid revenue reported by the district less any ending receivables plus any beginning receivables should agree with the payments reported on the DPI aid register. The district has reported federal and state aid revenue paid by the Department of Public Instruction (DPI) that does not reconcile to the DPI aid register.