FAC Explorer

Audit 47573

FY End
2022-08-31
Total Expended
$17.82M
Findings
6
Programs
15
Organization: Marshall Independent School District (TX)
Year: 2022 Accepted: 2023-01-30
Auditor: Knuckols Duvall Hallum & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
52012 2022-002 - - G
52013 2022-002 - - G
52014 2022-002 - - G
628454 2022-002 - - G
628455 2022-002 - - G
628456 2022-002 - - G

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $5.83M Yes 0
10.555 National School Lunch Program- Cash Assistance $2.65M Yes 0
84.010 Title I Grants to Local Educational Agencies $2.12M - 0
10.553 School Breakfast Program $745,634 Yes 0
93.778 Medical Assistance Program- Shars $698,754 - 0
84.367 Improving Teacher Quality State Grants $406,355 Yes 0
10.555 National School Lunch Program- Non-Cash Assistance $288,639 Yes 0
84.424 Student Support and Academic Enrichment Program $127,555 - 0
84.358 Rural Education $84,542 - 0
84.048 Career and Technical Education -- Basic Grants to States $77,110 - 0
12.000 Air Force Officers Training Corps. $55,204 - 0
84.365 English Language Acquisition State Grants $53,270 - 0
84.027 Special Education_grants to States $52,312 Yes 1
84.173 Special Education_preschool Grants $24,492 Yes 1
93.778 Medical Assistance Program- Mac $21,410 - 0

Contacts

Name Title Type
SZ2SVJAFXTW8 Susie Byrd Auditee
9039278708 R. Michael Hallum Auditor
No contacts on file

Notes to SEFA

Accounting Policies: I. Basis of Presentation-The accompanying Schedule of Expenditures of Federal Awards ("the Schedule") includes the federal grant activity of Marshall Independent School District. The information in the Schedule is presented in accordance with requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards ("Uniform Guidance"). Therefore, some amounts may differ from amounts presented in, or used in the preparation of, the basic financial statements. II. Summary of Significant Accounting Policies-1. For all Federal programs, the District uses the fund types specified in Texas Education Agency's Financial Accountability System Resource Guide. Special revenue funds are used to account for resources restricted to, or designated for, specific purposes by a grantor. Federal and state financial assistance generally is accounted for in a Special Revenue Fund. 2. Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the modified accrual basis of accounting. These expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. 3. The District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. 4. The SHARS and MAC program expenditures are not specifically attributable to the federal expenditures source and are shown on the Schedule of Expenditures of Federal Awards for balancing purposes only. 5. Nonmonetary assistance is reported in the schedule at fair market value of commodities received and disbursed. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-002
Finding 2022-2 Failure to Comply with IDEA-B Maintenance of Effort- Criteria: Maintenance of Effort (MOE) requires local educational agencies to maintain the level of state and local funds they spend to support federal programs from one fiscal year to the next. The MOE requires that districts that receive federal grants awarded under the individuals with Disabilities Education Act, Part B (IDEA-B) must spend at least the same amount of state and local funds to provide services to students with disabilities that was spent in the previous fiscal year. The district must comply with the MOE requirement to receive IDEA-B funding each fiscal year. (34 CFR 300.203) Condition: The District's IDEA-B Maintenance of Effort calculation was non-compliant by $182,381. Effect: The District is not in compliance with the IDEA-B Maintenance of Effort requirements. Cause: The District failed all four tests of the MOE Calculation Test. The District spent $182,381 less than in the prior year for services to students with disabilities expenditures. The District has had employment vacancies in the Special Education Department causing them to be unable to spend at least the same amount of state and local funds as the previous fiscal year. Recommendation: The District should evaluate its future spending to ensure its IDEA-B expenditures in the 22-23 school year for services to students with disabilities are at least the same or more than the prior fiscal year expenditures. The District should also set aside $182,381 to be returned to the Texas Education Agency (TEA) once TEA has conducted the final MOE calculation.
Finding 2022-002
Finding 2022-2 Failure to Comply with IDEA-B Maintenance of Effort- Criteria: Maintenance of Effort (MOE) requires local educational agencies to maintain the level of state and local funds they spend to support federal programs from one fiscal year to the next. The MOE requires that districts that receive federal grants awarded under the individuals with Disabilities Education Act, Part B (IDEA-B) must spend at least the same amount of state and local funds to provide services to students with disabilities that was spent in the previous fiscal year. The district must comply with the MOE requirement to receive IDEA-B funding each fiscal year. (34 CFR 300.203) Condition: The District's IDEA-B Maintenance of Effort calculation was non-compliant by $182,381. Effect: The District is not in compliance with the IDEA-B Maintenance of Effort requirements. Cause: The District failed all four tests of the MOE Calculation Test. The District spent $182,381 less than in the prior year for services to students with disabilities expenditures. The District has had employment vacancies in the Special Education Department causing them to be unable to spend at least the same amount of state and local funds as the previous fiscal year. Recommendation: The District should evaluate its future spending to ensure its IDEA-B expenditures in the 22-23 school year for services to students with disabilities are at least the same or more than the prior fiscal year expenditures. The District should also set aside $182,381 to be returned to the Texas Education Agency (TEA) once TEA has conducted the final MOE calculation.
Finding 2022-002
Finding 2022-2 Failure to Comply with IDEA-B Maintenance of Effort- Criteria: Maintenance of Effort (MOE) requires local educational agencies to maintain the level of state and local funds they spend to support federal programs from one fiscal year to the next. The MOE requires that districts that receive federal grants awarded under the individuals with Disabilities Education Act, Part B (IDEA-B) must spend at least the same amount of state and local funds to provide services to students with disabilities that was spent in the previous fiscal year. The district must comply with the MOE requirement to receive IDEA-B funding each fiscal year. (34 CFR 300.203) Condition: The District's IDEA-B Maintenance of Effort calculation was non-compliant by $182,381. Effect: The District is not in compliance with the IDEA-B Maintenance of Effort requirements. Cause: The District failed all four tests of the MOE Calculation Test. The District spent $182,381 less than in the prior year for services to students with disabilities expenditures. The District has had employment vacancies in the Special Education Department causing them to be unable to spend at least the same amount of state and local funds as the previous fiscal year. Recommendation: The District should evaluate its future spending to ensure its IDEA-B expenditures in the 22-23 school year for services to students with disabilities are at least the same or more than the prior fiscal year expenditures. The District should also set aside $182,381 to be returned to the Texas Education Agency (TEA) once TEA has conducted the final MOE calculation.
Finding 2022-002
Finding 2022-2 Failure to Comply with IDEA-B Maintenance of Effort- Criteria: Maintenance of Effort (MOE) requires local educational agencies to maintain the level of state and local funds they spend to support federal programs from one fiscal year to the next. The MOE requires that districts that receive federal grants awarded under the individuals with Disabilities Education Act, Part B (IDEA-B) must spend at least the same amount of state and local funds to provide services to students with disabilities that was spent in the previous fiscal year. The district must comply with the MOE requirement to receive IDEA-B funding each fiscal year. (34 CFR 300.203) Condition: The District's IDEA-B Maintenance of Effort calculation was non-compliant by $182,381. Effect: The District is not in compliance with the IDEA-B Maintenance of Effort requirements. Cause: The District failed all four tests of the MOE Calculation Test. The District spent $182,381 less than in the prior year for services to students with disabilities expenditures. The District has had employment vacancies in the Special Education Department causing them to be unable to spend at least the same amount of state and local funds as the previous fiscal year. Recommendation: The District should evaluate its future spending to ensure its IDEA-B expenditures in the 22-23 school year for services to students with disabilities are at least the same or more than the prior fiscal year expenditures. The District should also set aside $182,381 to be returned to the Texas Education Agency (TEA) once TEA has conducted the final MOE calculation.
Finding 2022-002
Finding 2022-2 Failure to Comply with IDEA-B Maintenance of Effort- Criteria: Maintenance of Effort (MOE) requires local educational agencies to maintain the level of state and local funds they spend to support federal programs from one fiscal year to the next. The MOE requires that districts that receive federal grants awarded under the individuals with Disabilities Education Act, Part B (IDEA-B) must spend at least the same amount of state and local funds to provide services to students with disabilities that was spent in the previous fiscal year. The district must comply with the MOE requirement to receive IDEA-B funding each fiscal year. (34 CFR 300.203) Condition: The District's IDEA-B Maintenance of Effort calculation was non-compliant by $182,381. Effect: The District is not in compliance with the IDEA-B Maintenance of Effort requirements. Cause: The District failed all four tests of the MOE Calculation Test. The District spent $182,381 less than in the prior year for services to students with disabilities expenditures. The District has had employment vacancies in the Special Education Department causing them to be unable to spend at least the same amount of state and local funds as the previous fiscal year. Recommendation: The District should evaluate its future spending to ensure its IDEA-B expenditures in the 22-23 school year for services to students with disabilities are at least the same or more than the prior fiscal year expenditures. The District should also set aside $182,381 to be returned to the Texas Education Agency (TEA) once TEA has conducted the final MOE calculation.
Finding 2022-002
Finding 2022-2 Failure to Comply with IDEA-B Maintenance of Effort- Criteria: Maintenance of Effort (MOE) requires local educational agencies to maintain the level of state and local funds they spend to support federal programs from one fiscal year to the next. The MOE requires that districts that receive federal grants awarded under the individuals with Disabilities Education Act, Part B (IDEA-B) must spend at least the same amount of state and local funds to provide services to students with disabilities that was spent in the previous fiscal year. The district must comply with the MOE requirement to receive IDEA-B funding each fiscal year. (34 CFR 300.203) Condition: The District's IDEA-B Maintenance of Effort calculation was non-compliant by $182,381. Effect: The District is not in compliance with the IDEA-B Maintenance of Effort requirements. Cause: The District failed all four tests of the MOE Calculation Test. The District spent $182,381 less than in the prior year for services to students with disabilities expenditures. The District has had employment vacancies in the Special Education Department causing them to be unable to spend at least the same amount of state and local funds as the previous fiscal year. Recommendation: The District should evaluate its future spending to ensure its IDEA-B expenditures in the 22-23 school year for services to students with disabilities are at least the same or more than the prior fiscal year expenditures. The District should also set aside $182,381 to be returned to the Texas Education Agency (TEA) once TEA has conducted the final MOE calculation.