Federal program information:
Funding agency: U.S. Department of Education
Title: Impact Aid Program
Assistance Listing number: 84.041
Award year: July 1, 2022 to June 30, 2023
Compliance Requirement: Special Tests and Provisions
Condition: During our testwork over the required level of expenditure requirement, we noted that the District did
not have a calculation to ascertain that the required level of expenditure for federally connected children was met.
Criteria: According to Section 7003(d) of ESEA (20 USC 7703(d)), the District must have controls in place to ensure
they met the required level of expenditure for providing special education and related services to federally connected
children with disabilities.
Effect: The District did not have controls in place to ensure they were in compliance with the required level of
expenditures.
Cause: The District had a change in personnel and management that were part of this process and with the change
the calculation over the required level of expenditure was not completed for fiscal year 2023.
Auditor’s Recommendations: We recommend the District implement controls to ensure that the calculation of the required
level of expenditure is done for the Impact Aid program annually.
Agency Response: The district will work on creating a procedure on performing the required calculation for the
Impact Aid Program and will seek assistance if needed to rectify this finding. The program manager will research the
calculation that need to be performed in the 23-24 school year to ensure proper compliance for this fund in the future.
129
Federal program information:
Funding agency: U.S. Department of Education
Title: Impact Aid Program
Assistance Listing number: 84.041
Award year: July 1, 2022 to June 30, 2023
Compliance Requirement: Special Tests and Provisions
Condition: During our testwork over the required level of expenditure requirement, we noted that the District did
not have a calculation to ascertain that the required level of expenditure for federally connected children was met.
Criteria: According to Section 7003(d) of ESEA (20 USC 7703(d)), the District must have controls in place to ensure
they met the required level of expenditure for providing special education and related services to federally connected
children with disabilities.
Effect: The District did not have controls in place to ensure they were in compliance with the required level of
expenditures.
Cause: The District had a change in personnel and management that were part of this process and with the change
the calculation over the required level of expenditure was not completed for fiscal year 2023.
Auditor’s Recommendations: We recommend the District implement controls to ensure that the calculation of the required
level of expenditure is done for the Impact Aid program annually.
Agency Response: The district will work on creating a procedure on performing the required calculation for the
Impact Aid Program and will seek assistance if needed to rectify this finding. The program manager will research the
calculation that need to be performed in the 23-24 school year to ensure proper compliance for this fund in the future.
129
Federal program information:
Funding agency: U.S. Department of Education
Title: Impact Aid Program
Assistance Listing number: 84.041
Award year: July 1, 2022 to June 30, 2023
Compliance Requirement: Special Tests and Provisions
Condition: During our testwork over the required level of expenditure requirement, we noted that the District did
not have a calculation to ascertain that the required level of expenditure for federally connected children was met.
Criteria: According to Section 7003(d) of ESEA (20 USC 7703(d)), the District must have controls in place to ensure
they met the required level of expenditure for providing special education and related services to federally connected
children with disabilities.
Effect: The District did not have controls in place to ensure they were in compliance with the required level of
expenditures.
Cause: The District had a change in personnel and management that were part of this process and with the change
the calculation over the required level of expenditure was not completed for fiscal year 2023.
Auditor’s Recommendations: We recommend the District implement controls to ensure that the calculation of the required
level of expenditure is done for the Impact Aid program annually.
Agency Response: The district will work on creating a procedure on performing the required calculation for the
Impact Aid Program and will seek assistance if needed to rectify this finding. The program manager will research the
calculation that need to be performed in the 23-24 school year to ensure proper compliance for this fund in the future.
129
Federal program information:
Funding agency: U.S. Department of Education
Title: Impact Aid Program
Assistance Listing number: 84.041
Award year: July 1, 2022 to June 30, 2023
Compliance Requirement: Special Tests and Provisions
Condition: During our testwork over the required level of expenditure requirement, we noted that the District did
not have a calculation to ascertain that the required level of expenditure for federally connected children was met.
Criteria: According to Section 7003(d) of ESEA (20 USC 7703(d)), the District must have controls in place to ensure
they met the required level of expenditure for providing special education and related services to federally connected
children with disabilities.
Effect: The District did not have controls in place to ensure they were in compliance with the required level of
expenditures.
Cause: The District had a change in personnel and management that were part of this process and with the change
the calculation over the required level of expenditure was not completed for fiscal year 2023.
Auditor’s Recommendations: We recommend the District implement controls to ensure that the calculation of the required
level of expenditure is done for the Impact Aid program annually.
Agency Response: The district will work on creating a procedure on performing the required calculation for the
Impact Aid Program and will seek assistance if needed to rectify this finding. The program manager will research the
calculation that need to be performed in the 23-24 school year to ensure proper compliance for this fund in the future.
129
Federal program information:
Funding agency: U.S. Department of Education
Title: Impact Aid Program
Assistance Listing number: 84.041
Award year: July 1, 2022 to June 30, 2023
Compliance Requirement: Special Tests and Provisions
Condition: During our testwork over the required level of expenditure requirement, we noted that the District did
not have a calculation to ascertain that the required level of expenditure for federally connected children was met.
Criteria: According to Section 7003(d) of ESEA (20 USC 7703(d)), the District must have controls in place to ensure
they met the required level of expenditure for providing special education and related services to federally connected
children with disabilities.
Effect: The District did not have controls in place to ensure they were in compliance with the required level of
expenditures.
Cause: The District had a change in personnel and management that were part of this process and with the change
the calculation over the required level of expenditure was not completed for fiscal year 2023.
Auditor’s Recommendations: We recommend the District implement controls to ensure that the calculation of the required
level of expenditure is done for the Impact Aid program annually.
Agency Response: The district will work on creating a procedure on performing the required calculation for the
Impact Aid Program and will seek assistance if needed to rectify this finding. The program manager will research the
calculation that need to be performed in the 23-24 school year to ensure proper compliance for this fund in the future.
129
Federal program information:
Funding agency: U.S. Department of Education
Title: Impact Aid Program
Assistance Listing number: 84.041
Award year: July 1, 2022 to June 30, 2023
Compliance Requirement: Special Tests and Provisions
Condition: During our testwork over the required level of expenditure requirement, we noted that the District did
not have a calculation to ascertain that the required level of expenditure for federally connected children was met.
Criteria: According to Section 7003(d) of ESEA (20 USC 7703(d)), the District must have controls in place to ensure
they met the required level of expenditure for providing special education and related services to federally connected
children with disabilities.
Effect: The District did not have controls in place to ensure they were in compliance with the required level of
expenditures.
Cause: The District had a change in personnel and management that were part of this process and with the change
the calculation over the required level of expenditure was not completed for fiscal year 2023.
Auditor’s Recommendations: We recommend the District implement controls to ensure that the calculation of the required
level of expenditure is done for the Impact Aid program annually.
Agency Response: The district will work on creating a procedure on performing the required calculation for the
Impact Aid Program and will seek assistance if needed to rectify this finding. The program manager will research the
calculation that need to be performed in the 23-24 school year to ensure proper compliance for this fund in the future.
129
Federal program information:
Funding agency: U.S. Department of Education
Title: Impact Aid Program
Assistance Listing number: 84.041
Award year: July 1, 2022 to June 30, 2023
Compliance Requirement: Special Tests and Provisions
Condition: During our testwork over the required level of expenditure requirement, we noted that the District did
not have a calculation to ascertain that the required level of expenditure for federally connected children was met.
Criteria: According to Section 7003(d) of ESEA (20 USC 7703(d)), the District must have controls in place to ensure
they met the required level of expenditure for providing special education and related services to federally connected
children with disabilities.
Effect: The District did not have controls in place to ensure they were in compliance with the required level of
expenditures.
Cause: The District had a change in personnel and management that were part of this process and with the change
the calculation over the required level of expenditure was not completed for fiscal year 2023.
Auditor’s Recommendations: We recommend the District implement controls to ensure that the calculation of the required
level of expenditure is done for the Impact Aid program annually.
Agency Response: The district will work on creating a procedure on performing the required calculation for the
Impact Aid Program and will seek assistance if needed to rectify this finding. The program manager will research the
calculation that need to be performed in the 23-24 school year to ensure proper compliance for this fund in the future.
129
Federal program information:
Funding agency: U.S. Department of Education
Title: Impact Aid Program
Assistance Listing number: 84.041
Award year: July 1, 2022 to June 30, 2023
Compliance Requirement: Special Tests and Provisions
Condition: During our testwork over the required level of expenditure requirement, we noted that the District did
not have a calculation to ascertain that the required level of expenditure for federally connected children was met.
Criteria: According to Section 7003(d) of ESEA (20 USC 7703(d)), the District must have controls in place to ensure
they met the required level of expenditure for providing special education and related services to federally connected
children with disabilities.
Effect: The District did not have controls in place to ensure they were in compliance with the required level of
expenditures.
Cause: The District had a change in personnel and management that were part of this process and with the change
the calculation over the required level of expenditure was not completed for fiscal year 2023.
Auditor’s Recommendations: We recommend the District implement controls to ensure that the calculation of the required
level of expenditure is done for the Impact Aid program annually.
Agency Response: The district will work on creating a procedure on performing the required calculation for the
Impact Aid Program and will seek assistance if needed to rectify this finding. The program manager will research the
calculation that need to be performed in the 23-24 school year to ensure proper compliance for this fund in the future.
129