Briefing Kit · Florida ToolSeven Findings · Oct. 9, 2026
Seven ways a Matrix fails an FTE audit, and the check for each.
The Auditor General’s FTE examinations write up the same Matrix findings district after district, and move funding for them. Report 2026-064 (Bay District School Board) is the latest. Each finding below is one the report moved FTE for, or a line of the ESE 9291 form, with the check that would have caught it before the auditor did. Documentation to review, never a judgment about a child’s rating.
Refs. 6105, 7104, 13102
No Matrix on file
The commonest finding: a student reported at 254 or 255 with no Matrix to support it
Ref. 6106
Completed after the survey
A Matrix dated after the survey period it had to cover
Ref. 20105
IEP changed, Matrix not reviewed
Services changed on the IEP and the Matrix was left as it was
Ref. 20106
The 17/21 point left off
The two arithmetic points the form adds, missed by hand
What the auditor finds, and the check
| Finding | Where | The check | In IEPeasyhub |
|---|---|---|---|
| No Matrix available | Refs. 6105, 7104, 13102 | Every student reported at 254 or 255 has a finalized Matrix dated within three years | Checked |
| Completed after the survey period | Ref. 6106 | The Matrix date precedes the survey window it was reported in | Checked |
| Not reviewed when the IEP changed | Ref. 20105 | An IEP finalized after the Matrix opens a review | Checked |
| The special point left off | Ref. 20106 | Exactly 17 with three Level 5s, or 21 with four, adds 1 | Checked |
| Older than three years | the form | The three-year review date has not passed | Checked |
| A worksheet, no checklist | the form | The services behind each rating are checked on the 2021 form | Checked |
| A level with nothing under it | the form | Every rated level has at least one line checked, and the record documents it | Checked |
| Reported at a different cost factor | Ref. 54102 | The survey record against the Matrix: the district’s comparison, not ours | Not checked |
The bands, the form’s arithmetic
| Points | Level | Program | FEFP |
|---|---|---|---|
| 0–9 | Support Level 1 | 251 | ESE Guaranteed Allocation |
| 10–13 | Support Level 2 | 252 | ESE Guaranteed Allocation |
| 14–17 | Support Level 3 | 253 | ESE Guaranteed Allocation |
| 18–21 | Support Level 4 | 254 | cost factor 3.515 |
| 22– | Support Level 5 | 255 | cost factor 5.906 |
- +13 students eligible for the hospitalized or homebound program who are receiving instruction at home, hospital or other specified settings.
- +13 prekindergarten students with a disability who are being served in the home or hospital on a one-to-one basis.
- +4 students who are deaf and enrolled in an auditory-oral education program beginning with the 2017-18 school year.
- +3 prekindergarten students earning less than .5 FTE during an FTE survey period.
- +3 students identified as having a visual impairment or a dual sensory impairment.
- +1 students who have a score of exactly 17 total domain rating points and who are rated Level 5 in three of the five domains.
- +1 students who have a score of exactly 21 total domain rating points and who are rated Level 5 in four of the five domains.
Checked before the auditor does, for every student, by school.
The audit check in IEPeasyhub runs the seven findings over the district with the FEFP at stake, and prints the report.
Start free iepeasyhub.com
