Finding 1095721 (2024-004)

Identification of the federal program: AL 84.287, Twenty-First Century Community Learning Centers, US Department of Education, Award Year: July 1, 2023 – June 30, 2024, Compliance Requirement: N – Special Tests and Provisions (Participation of Private School Children); Type of Finding: Significant Deficiency in Internal Control over Compliance. Criteria: Management is responsible for the design, implementation, and maintenance of internal control relevant compliance with federal programs. Condition and Context: The District did not consult with private school officials in order to provide equitable services to students attending private school in the public school attendance area. Cause: We conclude the cause is that there was no specific individual in charge of complying with all requirements related to this federal program. Effect: The District did not provide equitable services to private school students residing within the District’s school attendance area.Recommendation: We recommend the District review its policies for assigning federal grant compliance to individuals who are aware of all compliance requirements related to each program for which it accepts federal grant funding. Views of Responsible Officials: The District agrees with this finding and will implement procedures to ensure all employees charged with federal program compliance have been instructed the private schools must receive equitable services.