Finding Text
OAK PARK ELEMENTARY SCHOOL DISTRICT 97
06-016-0970-02
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
Year Ending June 30, 2024
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS
1. FINDING NUMBER:14 2024 - 004 2. THIS FINDING IS: X New Repeat from Prior year?
Year originally reported?
3. Federal Program Name and Year: SPECIAL EDUCATION CLUSTER (IDEA)
4. Project No.: 024-4620-00, 024-4625-00, 024-4998-ID, 024-4998-PS, 024-4600-00, 023-4600-00 5. AL No.: 84.173 & 84.027
6. Passed Through: Illinois State Board of Education
7. Federal Agency: U.S. Department of Education
8. Criteria or specific requirement (including statutory, regulatory, or other citation)
"IDEA, Part B funds received by an LEA cannot be used, except under certain limited circumstances, to reduce the level of
expenditures for the education of children with disabilities made by the LEA from local funds, or a combination of State and local funds, below the level of those expenditures for the preceding fiscal year. To meet this requirement, LEAs must meet (1) the eligibility standard of 34 CFR section 300.203(a)) and (2) the compliance standard of 34 CFR section 300.203(b)."
9. Condition15
The District did not meet its maintenance of effort on either the aggregate or the per capita basis for fiscal year 2024. The shortfall in maintenance of effort was $401,982.
10. Questioned Costs16
The District's maintenance of effort calculation identified a decrease in non-federally funded special education related expenditures from the prior year of $401,982 in addition to a per capita decrease of $2,591 from fiscal year 2023 amounts.
11. Context17
N/A- there is only one MOE requirement. The grant was out of compliance. This is not a transactional level requirement.
12. Effect
As the District is out of compliance with the maintenance of effort requirements, it is at risk of having to return federal funds.
13. Cause
The finding was caused by a lack of monitoring over the maintenance of effort requirement.
14. Recommendation
It is recommended that the District monitor compliance with maintenance of effort throughout the fiscal year to ensure it is met at year end.
15. Management's response18
See corrective action plan.
14 See footnote 11.
15 Include facts that support the deficiency identified on the audit finding (§200.516 (b)(3)).
16 Identify questioned costs as required by §200.516 (a)(3 - 4).
17 See footnote 12.
18 To the extent practical, indicate when management does not agree with the finding, questioned cost, or both.