Finding 1166 (2023-002)

Significant Deficiency
Requirement
G
Questioned Costs
-
Year
2023
Accepted
2023-11-03

AI Summary

  • Core Issue: The District failed to comply with level of effort requirements by not submitting maintenance of effort calculations to NYSED on time.
  • Impacted Requirements: The LEA must budget at least the same amount for the education of children with disabilities as in the previous fiscal year to avoid financial penalties.
  • Recommended Follow-Up: Implement processes to ensure timely completion of maintenance of effort calculations to maintain compliance and avoid potential fund recovery.

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.

Categories

Matching / Level of Effort / Earmarking Eligibility

Other Findings in this Audit

  • 1163 2023-002
    Significant Deficiency
  • 1164 2023-002
    Significant Deficiency
  • 1165 2023-002
    Significant Deficiency
  • 1167 2023-001
    Significant Deficiency
  • 1168 2023-001
    Significant Deficiency
  • 1169 2023-001
    Significant Deficiency
  • 1170 2023-001
    Significant Deficiency
  • 577605 2023-002
    Significant Deficiency
  • 577606 2023-002
    Significant Deficiency
  • 577607 2023-002
    Significant Deficiency
  • 577608 2023-002
    Significant Deficiency
  • 577609 2023-001
    Significant Deficiency
  • 577610 2023-001
    Significant Deficiency
  • 577611 2023-001
    Significant Deficiency
  • 577612 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $435,154
10.553 School Breakfast Program $76,014
84.367 Improving Teacher Quality State Grants $32,355
84.010 Title I Grants to Local Educational Agencies $25,684
84.424 Student Support and Academic Enrichment Program $23,642
84.027 Special Education_grants to States $22,785
84.365 English Language Acquisition Grants (title Iii, A) $10,457
84.425 Education Stabilization Fund $9,236
84.173 Special Education_preschool Grants $6,081
10.649 Pandemic Ebt Administrative Costs $3,140