Audit 374076

Maintenance of Effort Calculator Information on Federal Program: U.S. Department of Education, Title I Grants to Local Educational Agencies (Title I, Part A of the ESEA), Assistance Listing number 84.010. Criteria: 34 CFR Section 299.5 stipulates that a LEA receiving funds under an applicable program may receive its full allocation of funds only if the SEA finds that either the combined fiscal effort per student or the aggregate expenditures of State and local funds with respect to the provision of free public education in the LEA for the preceding fiscal year was not less than 90% of the combined fiscal effort per student or the aggregate expenditures for the second preceding fiscal year. Statement of Condition: During our review of the Maintenance of Effort Calculator, it was noted that the amounts used in the calculation were incorrectly input. Statement of Cause: The District did not have appropriate internal controls over compliance to reconcile the information put into the calculator with the underlying accounting records. Statement of Effect: The District could be out of compliance with 34 CFR Section 299.5(a) which could jeopardize funding under this program. Questioned Costs: None Perspective Information: As part of our testing, we review the Maintenance of Effort Calculator to ensure that the District met the requirements. As part of our review, we did input the correct amounts into the calculator, and with the correct amounts, the District met the Maintenance of Effort requirement. Repeat Finding: No Recommendation: We recommend that the Maintenance of Effort Calculator inputs are reviewed prior to submission to ensure that the data is accurate. Views of the Responsible Officials and Planned Corrective Actions: The Business Manager and Treasurer will review the Maintenance of Effort Calculator prior to submission.