FAC Explorer

Finding 1173816 (2025-003)

Material Weakness Repeat Finding
Requirement
G
Questioned Costs
-
Year
2025
Accepted
2026-02-17
Audit: 387478
Organization: Rockdale Independent School District (TX)
Auditor: SINGLETON CLARK & COMPANY PC

AI Summary

  • Core Issue: The District failed to meet any of the four compliance tests for maintaining funding for special education as required by federal law.
  • Impacted Requirements: This noncompliance with IDEA-B maintenance of effort requirements could lead to questioned costs of $58,499.
  • Recommended Follow-Up: Implement procedures to regularly monitor special education budgets and expenditures to ensure ongoing compliance.

Finding Text

Criteria: Per 34 CFR §300.203, a District must budget and expend at least the same amount of local, or State and local funds for the education of children with disabilities as it did in the most recent prior year for which information is available. The District must meet at least one of four compliance tests in order to be considered compliant. Condition Found: The District did not meet any of the four maintenance of effort compliance tests as per the preliminary calculation. Questioned Costs: $58,499 representing the repayment amount based on the preliminary maintenance of effort calculation for the year ended June 30, 2025. Effect: The effect is noncompliance with IDEA-B maintenance of effort requirements. Recommendation: We recommend the District implement procedures to monitor special education budgets and expenditures to ensure compliance throughout the year.

Corrective Action Plan

Corrective Action Planned: Cause: A staffing change occurred between the 2023-24 to 2024-25 school years when a teacher coded 100% to Special Education retires and was not replaced. Corrective Action:  When a Special Education staff position is vacated, the Business Office will review MOE impact.  The district will identify allowable expenditures to be coded to IDEA-B if staffing changes.  The district plans to appeal in the Spring for an exception for the teacher that was not replaced. Anticipated Completion Date: Spring 2026 Contact Person(s): Rebecca King, Business Manager

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1173815 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.027 Shared Services Arrangement - IDEA - Part-B, Formula $1.70M
10.555 National School Lunch Program $785,954
11.307 Economic Adjustment Assistance - Coal Communities Commitment $774,387
84.010 ESEA, Title I, Part A - Improving Basic Programs $508,989
10.553 National School Breakfast Program $309,444
84.287 Title IV, Part-B - 21st Century Community Learning Centers $268,087
84.415 ESSER III $94,714
10.555 Food Distribution Program - Non-Cash Assistance $88,114
10.558 Child and Adult Care Food Program $81,561
84.367 ESEA, Title II, Part A - Teacher and Principal Training $52,268
93.575 Title IV, Part A, Subpart 1 $52,082
84.358 ESEA, Title V, Part B, Subpart 2 $45,189
10.579 National School Lunch Program Equipment Assistance Grant $30,000
84.173 SSA - IDEA - Part-B, Preschool $27,670
84.048 Career and Technical Education - Basic Grant $25,324
84.365 Title III, Part A - English Lang. Acquisition and Enhancement $23,580
10.555 Commodity Delivery Fee Reimbursement $2,926
84.369 LEP Summer School $1,363