Finding 1117172 (2024-005)

Material Weakness
Requirement
G
Questioned Costs
-
Year
2024
Accepted
2025-03-30

AI Summary

  • Core Issue: The district is not monitoring compliance with the Maintenance of Effort requirement for early intervention services.
  • Impacted Requirements: State and local funding must match or exceed previous year's expenditures for early intervention services.
  • Recommended Follow-Up: Review and strengthen internal controls to ensure compliance requirements are monitored effectively.

Finding Text

Assistance Listing Number 84.181 Special Education – Grants for Infants and Families Department of Education Passed Through Turtle Mountain Band of Chippewa Indians Maintenance of Effort Criteria The total amount of state and local funds budgeted for expenditure in the current fiscal year for early intervention services for children eligible under Part C and their families must be at least equal to the total amount of state and local funds actually expended for early intervention services for these children and their families in the most recent preceding fiscal year for which the information is available. Condition District does not currently monitor this compliance requirement. Context Not Applicable Cause District does not currently have appropriately designed internal controls in place to ensure all compliance requirements are being monitored Effect Lack of internal controls to monitor the compliance requirements could cause the District to fall out of compliance. Questioned Costs Not Applicable Repeat Finding This is not a repeat finding. Recommendation Recommend the District to review internal controls to ensure all compliance requirements are both being monitored and District is remaining in compliance. Management’s Response See corrective action plan.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 540724 2024-003
    Material Weakness
  • 540725 2024-003
    Material Weakness
  • 540726 2024-003
    Material Weakness
  • 540727 2024-004
    Significant Deficiency Repeat
  • 540728 2024-004
    Significant Deficiency Repeat
  • 540729 2024-004
    Significant Deficiency Repeat
  • 540730 2024-005
    Material Weakness
  • 540731 2024-005
    Material Weakness
  • 540732 2024-006
    Material Weakness
  • 540733 2024-006
    Material Weakness
  • 1117166 2024-003
    Material Weakness
  • 1117167 2024-003
    Material Weakness
  • 1117168 2024-003
    Material Weakness
  • 1117169 2024-004
    Significant Deficiency Repeat
  • 1117170 2024-004
    Significant Deficiency Repeat
  • 1117171 2024-004
    Significant Deficiency Repeat
  • 1117173 2024-005
    Material Weakness
  • 1117174 2024-006
    Material Weakness
  • 1117175 2024-006
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
15.042 Indian School Equalization $5.56M
84.027 Special Education Grants to States $2.06M
84.010 Title I Grants to Local Educational Agencies $1.94M
84.425 Education Stabilization Fund $981,153
15.046 Administrative Cost Grants for Indian Schools $630,027
84.371 Comprehensive Literacy Development $545,557
84.060 Indian Education Grants to Local Educational Agencies $456,396
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $398,379
10.553 School Breakfast Program $359,265
84.336 Teacher Quality Partnership Grants $164,284
84.181 Special Education-Grants for Infants and Families $149,620
84.041 Impact Aid $132,070
84.287 Twenty-First Century Community Learning Centers $85,432
84.424 Student Support and Academic Enrichment Program $82,538
10.555 National School Lunch Program $62,943
84.048 Career and Technical Education -- Basic Grants to States $61,196
10.582 Fresh Fruit and Vegetable Program $52,744
10.559 Summer Food Service Program for Children $43,935
84.358 Rural Education $8,988
10.560 State Administrative Expenses for Child Nutrition $6,865
84.173 Special Education Preschool Grants $4,056