Criteria: Per 34 CFR §300.203, a District must budget and expend at least the same amount of local, or State and local funds for the education of children with disabilities as it did in the most recent prior year for which information is available. The District must meet at least one of four compliance tests in order to be considered compliant. Condition Found: The District did not meet any of the four maintenance of effort compliance tests as per the preliminary calculation. Questioned Costs: $58,499 representing the repayment amount based on the preliminary maintenance of effort calculation for the year ended June 30, 2025. Effect: The effect is noncompliance with IDEA-B maintenance of effort requirements. Recommendation: We recommend the District implement procedures to monitor special education budgets and expenditures to ensure compliance throughout the year.