Finding Text
2024-01 Level of Effort
Federal Assistance Listing Number: 84.041
Program Title: Impact Aid
Federal Agency: U.S. Department of Education
Pass-Through Number: N/A
Compliance Requirement: G. Matching, Level of Effort, Earmarking
Award Period: July 1, 2023 – June 30, 2024
Type of Finding: Noncompliance (Other Matter), significant deficiency in internal control
Questioned Costs: N/A
Repeat Finding: No.
Condition/Context: The District appears to be supplanting M&O funding with Impact Aid funds.
Criteria: (20 USC 7703(d)); 34 CFR Section 222.54; Title 34 Subtitle B Chapter II Part 222 Subpart 222.54. Section 7003(d) funds may not supplant any state funds (either general or special education state aid) that were or would have been available to the LEA for the free, appropriate public education of federally connected children with disabilities counted under Section 7003(d).
Cause: Management oversight. Current process and controls are not present to monitor supplanting indicators to ensure compliance is being met.
Effect: Noncompliance and internal control weakness that may result in questioned costs.
Recommendation: We recommend the District to review its internal control procedures of federal programs to ensure documentation is maintained to support monitoring supplanting of grant funds.
Views of Responsible Officials: There is no disagreement with this finding. See the corrective action plan.