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61%* of claimed costs disallowed by State audit

In a review of field audits conducted by the State Controller’s Office, it was found that 61% of the total amount claimed by school districts was disallowed. The primary reason cited for this adjustment was due to districts claiming reimbursable costs without sufficient supporting documentation.

Axiom’s Mandate Timekeeper™ sets the standard for complying with the state’s requirement for contemporaneous logging of mandate activities. The program assists districts in identifying and organizing the required supporting documentation necessary to file a claim. When employees use Mandate Timekeeper™, all their entries are automatically stored in the application; including the date and time when activity was entered, the date of the activity, and whether are not adequate documentation is available to support their time.

Most other vendors employ the “traditional method” of mandate data gathering. Through the audit process this method has been tested, and later found to be inadequate to support the claims that were filed by these vendors; resulting in huge reductions of the claimed amount. These same vendors charge a premium for their labor intensive services. With Axiom’s timekeeper, districts are able to harness the power of technology and enjoy the benefits of lower preparation costs, better documentation, and a significantly lower risk of claim reduction.

In the event of an audit, Axiom will be able to provide the district with an audit defense CD which will contain the time records of all staff, along with a complete list of supporting documents stored in Mandate Timekeeper™.

Consider whether your district would prefer to utilize technology at a lower price, or pay significantly more for inferior and labor intensive service. First, review the reports shown below that display audit results of claims filed using the “traditional method” of data collection. Next, explore Axiom’s Mandate Timekeeper™ program and you’ll find a stronger product and better way of gathering and organizing your mandate activities.


Mandated Costs Audit Reports
63% Average Disallowed

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% Disallowed
Program Audited
Years Audited
Reason(s) Disallowed
25%
AIDS Prevention Instruction
07/01/1999-06/30/2002
District claimed unsupported costs and did not reduce claimed costs by federal funds.
0%
AIDS Prevention Instruction
07/01/2001-06/30/2003
None disallowed
0%
AIDS Prevention Instruction
07/01/2003-06/30/2008
None disallowed
66%
Annual Parent Notification
07/01/1997-06/30/2000
District was unable to support the number of annual parent notifications/applications claimed.
86%
Collective Bargaining
07/01/1999-06/30/2001
District did not provide documentation to support labor hours and supplies claimed.
69%
Collective Bargaining
07/01/2000-06/30/2004
District claimed costs that were not supported.
51%
Collective Bargaining
07/01/2001-06/30/2004
District claimed costs that were not supported.
46%
Collective Bargaining
07/01/2000-06/30/2003
District claimed costs that were not supported.
44%
Collective Bargaining
07/01/2002-06/30/2005
District claimed costs that were not supported and/or ineligible.
34%
Collective Bargaining
07/01/2000-06/30/2004
District claimed ineligible and unsupported costs.
32%
Collective Bargaining
07/01/2000-06/30/2004
District claimed costs that were ineligible and unsupported costs for salaries and benefits.
32%
Collective Bargaining
07/01/2000-06/30/2004
District claimed costs that were not supported and/or ineligible.
29%
Collective Bargaining
07/01/1999-06/30/2003
District overstated salary and benefit costs, and miscalculated contract services costs.
26%
Collective Bargaining
07/01/2001-06/30/2004
District claimed costs that were not supported and/or ineligible.
20%
Collective Bargaining
07/01/2000-06/30/2002
District claimed costs that were not supported.
17%
Collective Bargaining
07/01/2001-06/30/2004
District claimed costs that were not supported and/or ineligible.
17%
Collective Bargaining
07/01/2000-06/30/2003
District claimed costs that were not supported and/or ineligible.
15%
Collective Bargaining
07/01/2000-06/30/2003
District claimed unsupported and ineligible costs, and did not apply the Winton Act District costs offset.
9%
Collective Bargaining
07/01/2000-06/30/2003
District claimed costs that were not supported.
53%
Collective Bargaining
07/01/2002-06/30/2005
District did not provide documentation to substantiate claimed costs.
0%
Collective Bargaining
07/01/2003-06/30/2005
None disallowed.
7%
Collective Bargaining
07/01/2000-06/30/2004
District claimed costs that were not supported.
5%
Collective Bargaining
07/01/2001-06/30/2004
District made calculation errors in the claims, duplicated costs, and claimed costs that were not reimbursable.
8%
Collective Bargaining
07/01/2002-06/30/2006
District claimed unsupported costs and claimed costs that were ineligible for reimbursement.
54%
Collective Bargaining
07/01/2003-06/30/2007
District claimed unsupported costs, claimed costs that were ineligible for reimbursement, and underclaimed allowable costs.
100%
Emergency Procedures, Earthquake Procedures and Disasters
07/01/2001-06/30/2003
District claimed costs that were not supported with adequate documentation
100%
Emergency Procedures, Earthquake Procedures and Disasters
07/01/2000-06/30/2003
District claimed costs that were not supported with adequate documentation
99%
Emergency Procedures, Earthquake Procedures and Disasters
07/01/2001-06/30/2003
District claimed costs that were not supported with adequate documentation
98%
Emergency Procedures, Earthquake Procedures and Disasters
07/01/2000-06/30/2003
District claimed unsupported salary and benefit costs, and related indirect costs.
97%
Emergency Procedures, Earthquake Procedures and Disasters
07/01/2001-06/30/2003
District claimed costs that were not supported.
85%
Emergency Procedures, Earthquake Procedures and Disasters
07/01/2001-06/30/2003
District claimed salary and related benefits that were not supported with adequate documentation.
75%
Emergency Procedures, Earthquake Procedures and Disasters
07/01/2000-06/30/2003
District claimed costs that were not supported.
43%
Emergency Procedures, Earthquake Procedures and Disasters
07/01/1999-06/30/2003
District claimed unsupported costs and costs not reimbursable under mandated program.
100%
Graduation Requirements
07/01/1998-06/30/2002
District did not support that it incurred increased costs for staffing and supplying the new science courses mandated by legislation.
100%
Graduation Requirements
07/01/1999-06/30/2002
District did not support that it incurred increased costs for staffing and supplying the new science courses mandated by legislation.
100%
Graduation Requirements
07/01/1999-06/30/2002
District did not support that it incurred increased costs for staffing and supplying the new science courses mandated by legislation.
100%
Graduation Requirements
07/01/1999-06/30/2001
District's claims exceeded its increased costs for staffing and supplying the new science classes mandated by legislation.
100%
Habitual Truant
07/01/2000-06/30/2003
District claimed costs that were not supported.
100%
Habitual Truant
07/01/2000-06/30/2003
District claimed ineligible and unsupported costs
76%
Habitual Truant
01/01/2001-06/30/2003
District claimed ineligible activities and salary and benefit costs that were not supported with adequate documentation.
10%
Habitual Truant
07/01/1998-06/30/2001
District claimed ineligible costs and did not apply offsetting revenues.
74%
Habitual Truant
07/01/1999-06/30/2001
District did not provide documentation to support the total labor hours claimed and did not apply offsetting revenues received from federal and state programs.
91%
Habitual Truant
07/01/1999-06/30/2002
District claimed costs that were not supported with adequate documentation or were not related to the mandated program.
100%
Intradistrict Attendance
07/01/2000-06/30/2003
District claimed costs that were not supported with adequate documentation
100%

Intradistrict Attendance

07/01/2000-06/30/2003
District claimed costs that were not supported.
84%
Intradistrict Attendance
07/01/1998-06/30/2001
District claimed costs that were not supported.
77%
Intradistrict Attendance
07/01/2000-06/30/2002
District claimed costs that were not supported with adequate documentation or were not related to the mandate, and did not reduce claimed costs by offsetting reimbursements.
54%
Intradistrict Attendance
07/01/1999-06/30/2003
District claimed costs for salaries and benefits that were not adequately supported.
33%
Intradistrict Attendance
07/01/2001-06/30/2003
District claimed unallowable salary and benefit costs.
97%
Law Enforcement Agency Notification
07/01/2001-06/30/2004
District claimed ineligible activities.
7%
Mandate Reimbursement Process
07/01/1999-06/30/2001
District claimed costs that were not supported.
99%
National Norm-Referenced Test
07/01/2004-06/30/2006
District claimed unsupported or ineligible costs.
100%
Notification of Truancy
07/01/2000-06/30/2003
District did not provide documentation to support the claimed number of truancy letters distributed and it distributed initial truancy notifications forms that did not contain all the specified elements required by the mandate.
100%
Notification of Truancy
07/01/1998-06/30/2001
District was not able to support the claimed number of notification of truancy forms distributed to a pupil's parent or guardian.
100%
Notification of Truancy
07/01/99 - 06/30/2002
District was not able to support the claimed number of notification of truancy forms distributed to a pupil's parent or guardian.
100%
Notification of Truancy
07/01/1998-06/30/2000
District was unable to support the claimed number of notification of truancy forms distributed to a pupil's parent or guardian.
96%
Notification of Truancy
07/01/2000-06/30/2003
District claimed costs that were not supported.
90%
Notification of Truancy
07/01/1999-06/30/2002
District overclaimed the number of reimbursable truancy notifications.
44%
Notification of Truancy
07/01/1999-06/30/2002
District distributed initial truancy notifications that did not contain the specified elements required by the mandate.
19%
Notification of Truancy
07/01/1999-06/30/2002
District claimed costs of notifications issued to pupils with less than four truancies.
14%
Notification of Truancy
07/01/2002-06/30/2006
District claimed non-reimbursable initial truancy notifications.
12%
Notification of Truancy
07/01/2001-06/30/2004
District claimed unsupported and nonreimbursable initial truancy notifications.
0%
Notification of Truancy
07/01/2000-06/30/2003
None disallowed.
3%
Notification of Truancy
07/01/2003-06/30/2007
District claimed unsupported and ineligible notification of truancy cases.
100%
Notification of Truancy
07/01/2001-06/30/2004
District claimed unsupported and ineligible notification of truancy cases.
33%
Notification of Truancy
07/01/2003-06/30/2007
District claimed unsupported and ineligible notification of truancy cases.
27%
Notification of Truancy
07/01/2002-06/30/2007
District claimed unsupported and ineligible notification of truancy cases.
6%
Notification of Truancy
07/01/2000-06/30/2002
District overstated the number of reimbursable initial truancy notification forms distributed.
100%
Notification to Teachers: Pupils Subject to Suspension or Expulsion
07/01/2000-06/30/2001
District claimed costs that were not supported.
85%
Notification to Teachers: Pupils Subject to Suspension or Expulsion
07/01/1999-06/30/2002
District claimed costs that were not supported.
44%
Notification to Teachers: Pupils Subject to Suspension or Expulsion
07/01/2001-06/30/2003
District claimed unallowable salary, benefit and related indirect costs.
70%
Pupil Exclusions
07/01/1999-06/30/2001
District claimed costs that were not supported.
89%
Pupil Health Screenings
07/01/2002-06/30/2005
District claimed costs that were ineligible or unsupported.
34%
Pupil Promotion and Retention
07/01/2002-06/30/2005
District did not apply the correct revenue offset.
3%
Pupil Promotion and Retention
07/01/1997-06/30/1999
&
07/01/2001-06/30/2003
District claimed costs that were not supported and/or ineligible.
100%
Removal of Chemicals
07/01/1999-06/30/2002
District claimed costs that were not supported.
0%
School Accountability Report Cards
07/01/2001-06/30/2002
None disallowed.
100%
School District of Choice: Transfers and Appeals
07/01/1999-06/30/2003
District claimed costs that were not supported.
100%
School District of Choice: Transfers and Appeals
07/01/2000-06/30/2003
District claimed costs that were not supported.
100%
School District of Choice: Transfers and Appeals
07/01/1999-06/30/2002
District claimed costs that were not supported.
100%
School District of Choice: Transfers and Appeals
07/01/1999-06/30/2002
District claimed costs that were not supported.
100%
School District of Choice: Transfers and Appeals
07/01/2000-06/30/2002
District claimed costs that were not supported.
100%
School District of Choice: Transfers and Appeals
07/01/2001-06/30/2002
District claimed costs that were not supported and/or ineligible.
77%
Standardized Testing and Reporting (STAR)
07/01/2001-06/30/2004
District claimed costs that were not supported.
36%
Standardized Testing and Reporting (STAR)
07/01/2001-06/30/2004
District claimed costs that were not supported and/or ineligible.
97%
Standardized Testing and Reporting (STAR)
07/01/1997-06/30/2001
District claimed costs that were not supported and/or ineligible.
93%
Standardized Testing and Reporting (STAR)
07/01/1997-06/30/2004
District claimed costs that were not supported and/or ineligible.
67%
Standardized Testing and Reporting (STAR)
07/01/2002-06/30/2004
District claimed ineligible costs and overstated the reimbursements.
50%
Standardized Testing and Reporting (STAR)
07/01/2002-06/30/2004
District claimed ineligible and unsupported costs, and understated offsetting reimbursements.
44%
Standardized Testing and Reporting (STAR)
07/01/1998-06/30/2001
District claimed costs that were not supported and/or ineligible.
84%
Standardized Testing and Reporting (STAR)
07/01/1999-06/30/2004
District claimed ineligible and unsupported costs and overstated offsetting revenues and reimbursement.
45%
Standardized Testing and Reporting (STAR)
07/01/1999-06/30/2004
District claimed ineligible and unsupported costs, and understated offsetting reimbursement.
100%
Standardized Testing and Reporting (STAR)
07/01/1997-06/30/2004
District claimed unsupported or ineligible costs and understated offsetting revenues.
76%
Standardized Testing and Reporting (STAR)
07/01/1997-06/30/2004
District claimed costs that were not supported and/or ineligible.
32%
Standardized Testing and Reporting (STAR)
07/01/1999-06/30/2004
District claimed unsupported costs, underclaimed materials and supplies costs, and understated revenue offsets.
89%
Standardized Testing and Reporting (STAR)
07/01/1997-06/30/2004
District did not provide support for its claims.
100%
Standardized Testing and Reporting (STAR)
07/01/1997-06/30/2004
District did not provide support for its claims.
95%
Standardized Testing and Reporting (STAR)
07/01/1997-06/30/2004
District claimed costs that were not supported and/or ineligible.
71%
Standardized Testing and Reporting (STAR)
07/01/1997-06/30/2004
District claimed costs that were not supported.
77%
The Stull Act
07/01/1997-06/30/2006
District claimed costs that were not supported.

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* In a review of Mandated Costs Audit Reports for Schools between 2003-04 and 2006-07 for current programs as posted online at http://www.sco.ca.gov/pubs/index.shtml#mandatedCosts.

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