Finding Text
Condition: The District was not in compliance with the level of effort requirements as annual maintenance of effort calculations were not prepared and provided to NYSED timely to ensure that the level of expenditures for the education of children with disabilities made by the Local Educational Agency (LEA) from local funds, or a combination of State and local funds, was not less than 90% of the combined fiscal effort for the preceding fiscal year.
Criteria: To meet the eligibility standards for an award for a fiscal year, the LEA must budget for the education of children with disabilities at least the same amount, from at least one of the following sources, as the LEA spent for that purpose from the same source for the most recent fiscal year for which information is available: (a) local funds only; (b) the combination of State and local funds; (c) local funds only on a per capita basis; or (d) the combination of State and local funds on a per capita basis. If an LEA fails to maintain its level of expenditures for the education of children of children with disabilities in accordance with 34 CFR section 300.203(b), the SEA is liable in a recovery action under Section 452 of the General Education Provisions Act (20 USC 1234a) to return to the Department of Education, using non-Federal funds, an amount equal to the amount by which the LEA failed to maintain its level of expenditures in accordance with the compliance standard in that fiscal year, or the amount of the LEA's Part B sub grant in that fiscal year, whichever is lower ((34 CFR Section 300.203(d)).
Cause: Due to turnover in staffing, the applicable Maintenance of Effort calculations were prepared for the 2022-2023 year subsequent to year-end.
Effect: The District did not provide the required calculation to NYSED with the annual grant application, and therefore did not evaluate whether the District met the requirements upon application submission, which would result in the District having to return any funds expended.
Recommendation: It is recommended that the District implement processes and procedures to ensure the annual maintenance of effort calculation is properly completed within the required timeline provided by NYSED and level of effort compliance requirements have been maintained.
Views of Responsible Official and Planned Corrective Actions: The District agrees with this recommendation. Brian Bartlett, School Business Administrator, will be responsible for ensuring the maintenance of effort (MOE) calculation is completed within the required timeline provided by NYSED. The MOE calculation for 2022-23 was submitted to NYSED and evidenced that the District was in compliance with the grant regulations. This will be corrected by June 30, 2024.