FAC Explorer

Finding 21891 (2022-003)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-01-08
Audit: 18277
Organization: Desoto Independent School District (TX)
Auditor: Whitley Penn LLP

AI Summary

  • Core Issue: The District failed to meet the Maintenance of Effort (MOE) requirement for funding special education services.
  • Impacted Requirements: Compliance with MOE is essential for receiving IDEA-B funding, which mandates maintaining state and local spending levels from year to year.
  • Recommended Follow-Up: Implement better monitoring processes to ensure compliance with MOE requirements moving forward.

Finding Text

Finding 2022-003 Maintenance of Effort (MOE) Federal Agency Name: U.S. Department of Education Program: Special Education Cluster (ALN 84.027 and 84.173) Type of Finding: Significant Deficiency in Internal Control Over Compliance and Noncompliance Compliance Requirement: Maintenance of Effort (MOE) Recurring Finding: No Criteria: Maintenance of Effort (MOE) requires local educational agencies to maintain the level of state and local funds they spend to support federal programs from one fiscal year to the next. The MOE requirement specifies that the District must spend at least the same amount of state and local funds to provide services to students with disabilities that the District spent in the previous fiscal year. The District must comply with the MOE requirement to receive IDEA-B funding each fiscal year (34 CFR ?300.203). Condition: The District was not in compliance with the maintenance of effort requirement for the fiscal year ended June 30, 2022. Cause: The District did not properly monitor the MOE requirement.

Corrective Action Plan

Finding 2022-003 Maintenance of Effort (MOE) Response: The business office and special education department commit to meeting monthly to review MOE expenditures and standards. Corrective Action Plan: Special education leadership and business office leadership will meet monthly to review special education expenditures, staffing and exceptions. Responsible Party: Lawrence M. Galloway, Chief Financial Officer Bessye Adams, Controller Chastity Jackson, Director of Special Education

Categories

Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 21892 2022-003
    Significant Deficiency
  • 21893 2022-003
    Significant Deficiency
  • 21894 2022-003
    Significant Deficiency
  • 598333 2022-003
    Significant Deficiency
  • 598334 2022-003
    Significant Deficiency
  • 598335 2022-003
    Significant Deficiency
  • 598336 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $6.91M
10.555 National School Lunch Program $3.55M
32.009 Emergency Connectivity Fund Program $1.47M
10.553 School Breakfast Program $1.06M
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $1.03M
84.165 Magnet Schools Assistance $438,569
84.010 Title I Grants to Local Educational Agencies $340,524
84.027 Special Education_grants to States $323,896
84.367 Improving Teacher Quality State Grants $83,292
84.365 English Language Acquisition State Grants $52,464
84.048 Career and Technical Education -- Basic Grants to States $36,623
84.424 Student Support and Academic Enrichment Program $33,467
84.377 School Improvement Grants $28,286
10.558 Child and Adult Care Food Program $22,611
84.173 Special Education_preschool Grants $12,818