Just saw this and thought you might want to give it a read. There are some four recommendations along with the DoE's response. Looks like the DoE agrees with three of the four recommendations and that two of the recommendations require legislative action.
Here's the conclusion:
'We found state aid payments to local school districts were calculated in compliance with the
applicable Appropriations Acts, and were reported properly in the accounting system. However,
since the Appropriations Acts superseded the SFRA, the funding was not calculated in
compliance with the SFRA. In making these determinations, we noted K-12 formula aid and
Preschool Education Aid were not always commensurate with the districts’ student populations
and demographics. We also found the department has not resolved significant conditions noted
in our prior report regarding Special Education Categorical Aid and Preschool Education Aid.
These issues have been updated and restated in this report.'