Finding 1210729 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-04-29
Audit: 400026

AI Summary

  • Core Issue: The School District failed to send timely invitations for private school participation in federal programs, impacting compliance with federal regulations.
  • Impacted Requirements: Non-compliance with "Equitable Services" under ESEA and IDEA, risking late service delivery to eligible private school students.
  • Recommended Follow-up: Strengthen internal controls to ensure timely communication and consultation with private schools for future federal program participation.

Finding Text

2025-001 Title I, Local Educational Agencies, ALN 84.010 – Special Tests and Provisions - Participation of Private School Children Criteria: Under the Elementary and Secondary Education Act (“ESEA”), as amended by the Every Student Succeeds Act (“ESSA”) (Sections 1117 and 8501), and the Individuals with Disabilities Education Act (“IDEA”), Local Educational Agencies (“LEAs”) are required to provide for "timely and meaningful consultation" with appropriate private school officials. To ensure services can begin at the start of the fiscal year, invitations to participate in federal programs must be sent early enough in the preceding school year to allow for proper planning and allocation of resources. Condition: The School District did not send out participation invitations or initiate the formal consultation process with private school officials in a timely manner for the FY 2025 federal programs. Context: During our testing of federal program compliance, we noted that invitations for private school participation in Title I, Part A were not issued, which did not allow for the completion of meaningful consultation prior to the start of the grant period on July 1, 2024. Cause: Management oversight Effect: The School District is in non-compliance with federal "Equitable Services" requirements. This delay potentially results in the late delivery of services to eligible private school students and teachers and could lead to the loss or required carryover of federal funds. Recommendation: We recommend the School District strengthen internal controls to ensure private school letters and consultations are performed in a timely manner. Views of Responsible Officials and Planned Correction Action: We concur. The School District will strengthen controls to ensure timely communication with private schools regarding equitable services.

Corrective Action Plan

We will strengthen on our controls to ensure timely communication with private shcools regarding equitable services.

Categories

Internal Control / Segregation of Duties Special Tests & Provisions Allowable Costs / Cost Principles

Other Findings in this Audit

  • 1210728 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 NATIONAL SCHOOL LUNCH PROGRAM $4.69M
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $2.08M
10.553 SCHOOL BREAKFAST PROGRAM $1.79M
84.027 SPECIAL EDUCATION GRANTS TO STATES $1.28M
84.358 RURAL EDUCATION $628,776
84.425 EDUCATION STABILIZATION FUND $355,786
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $100,299
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $90,100
12.U01 JUNIOR ROTC $78,244
84.011 MIGRANT EDUCATION STATE GRANT PROGRAM $33,610
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $23,795
10.185 LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM $22,706
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $17,666
10.560 STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION $11,049