Finding 1207121 (2025-005)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-04-16

AI Summary

  • Core Issue: The District failed to communicate with private/home school students about participation in federal Title I programs for the 2024-2025 school year.
  • Impacted Requirements: This oversight violates compliance criteria requiring timely consultation with private school officials to provide equitable services.
  • Recommended Follow-Up: The District should review federal grant compliance requirements and establish policies to ensure all obligations are met moving forward.

Finding Text

2025-005 Private/Home School Communications CFDA Title: Title I Grants to Local Educational Agencies CFDA Number: 84.010 Federal Award Number/Year: 2025 Federal Agency: U.S. Department of Education Pass-through Entity: Montana Office of Public Instruction Condition: The District did not communicate with the private/home school students. Context: The District did not send communications to the private/home schools in the Spring of 2024 for the FY24-25 school year to determine if any of those wanted to participate in the federal programs. Criteria: In the 2025 Compliance Supplement, Part 4 - Department of Education, page 22, it states “for programs funded under Title I, Part A (Assistance Listing 84.010), Local Education Agencies (LEA), after timely and meaningful consultation with private school officials, must provide equitable services to eligible private school children, their teachers, and their families. Eligible private school children are those who reside in a participating public school attendance area and have educational needs under Section 1115(c) of the ESEA (20 USC 6315(c)). The amount of funds an LEA makes available for equitable services under Title I, Part A must be equal to the proportion of funds generated by private school children from low-income families who reside in participating public school attendance areas.” Effect: The District is not in compliance with special tests and provisions of the Title I Grant. In addition, there could have been private/home school children that would have participated but were not made aware of the program. Cause: There was a change in staff during the time period that the communication would have occurred and this was an oversight by the new staff member. Recommendation: We recommend that the District, and all responsible employees, review compliance requirements for federal grants to ensure that they understand what they need to do. Also, policies and procedures should be in place to ensure that all requirements of federal grants are met.

Corrective Action Plan

FINDING 2025-005: Private/Home School Communications Response: This issue was an oversight as we transitioned Curriculum Directors. Communications to private/home school students have been completed in FY26 and we will monitor compliance requirements for federal grants in the future to prevent this from occurring again.

Categories

Special Tests & Provisions Subrecipient Monitoring Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1207118 2025-005
    Material Weakness Repeat
  • 1207119 2025-005
    Material Weakness Repeat
  • 1207120 2025-005
    Material Weakness Repeat
  • 1207122 2025-006
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.371 COMPREHENSIVE LITERACY DEVELOPMENT $511,510
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $328,179
84.027 SPECIAL EDUCATION GRANTS TO STATES $298,167
10.579 CHILD NUTRITION DISCRETIONARY GRANTS LIMITED AVAILABILITY $78,221
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $72,442
10.553 SCHOOL BREAKFAST PROGRAM $54,067
10.555 NATIONAL SCHOOL LUNCH PROGRAM $49,101
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $40,944
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $39,930
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $31,364
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $16,825
84.196 EDUCATION FOR HOMELESS CHILDREN AND YOUTH $4,863
10.558 CHILD AND ADULT CARE FOOD PROGRAM $3,624
84.425 EDUCATION STABILIZATION FUND $290