2023-003 Maintenance of Effort
Condition
Certain expenditure amounts reported to the State Department of Education for the Maintenance of Effort calculation were not accurate or could not be corroborated.
Recommendation
Procedures should be established and implemented to ensure that all supporting documentation used in the preparation of the Maintenance of Effort submission be saved and that all expenditures reported are accurate.
Comments on the Finding Recommendation
The District acknowledges the finding and agrees that it is accurate. Last year was only the Assistant Director's second year with the Cooperative, and in the time since that second submission, he has learned that better documentation and recordkeeping should be kept for any information used within the submission process.
Action Taken
During the 2024 calendar year, the Assistant Director will attend training through the Kansas State Department of Education regarding how to better complete and document the Maintenance of Effort report. For the next Maintenance of Effort report, a physical binder will be created to hold the printed documentation used to prepare the submission. As of the date of this notice, the Assistant Director has also reviewed any KSDE documentation and trainings available on completing the Maintenance of Effort report.