Florida Department of Education’s Administration of the Temporary Emergency Impact Aid for Displaced Student Program

The objectives of our audit were to determine whether the Florida Department of Education (Florida) established and implemented systems of internal control that ensured (1) displaced student count data provided to the U.S. Department of Education (Department) were accurate and complete, (2) Temporary Emergency Impact Aid for Displaced Students (Emergency Impact Aid) program funds were appropriately allocated to local educational agencies (LEA), and (3) LEAs used Emergency Impact Aid program funds in accordance with applicable Federal requirements. We determined that Florida’s system of internal control over displaced student count data did not ensure that the data provided to the Department were accurate and complete because it did not always prevent or detect inaccurate displaced student counts LEAs reported. We determined that Florida’s system of internal control over LEAs’ use of Emergency Impact Aid program funds did not ensure that LEAs accounted for Emergency Impact Aid program funds received for students reported as children with disabilities in accordance with Federal requirements.