Finding 2946 (2023-001)

Significant Deficiency
Requirement
G
Questioned Costs
-
Year
2023
Accepted
2023-11-30

AI Summary

  • Core Issue: The District failed to meet the Maintenance of Effort requirement for the 2021-2022 school year, indicating noncompliance with federal guidelines.
  • Impacted Requirements: The District's internal controls are inadequate to ensure compliance with the Maintenance of Effort criteria set by the U.S. Department of Education.
  • Recommended Follow-Up: Implement stronger internal controls to monitor funding commitments and ensure adherence to the Maintenance of Effort requirements.

Finding Text

Maintenance of Effort Federal Program: Title I, Part A (ALN 84.010) Federal Agency: U.S. Department of Education Federal Award Year: 2022-2023 Type of Finding: Noncompliance and Significant Deficiency in Internal Control over Compliance Criteria: Under the Uniform Guidance, the combined fiscal effort per student or the aggregate expenditures of the District from State and local funds for free public education for the preceding year must not be less than 90 percent of the combined fiscal effort or aggregate expenditures for the second preceding year, unless specifically waived by the Department of Education. Condition: During our review of the federal program, we determined that the District was not compliant with the Maintenance of Effort requirement for the 2021-2022 school year. Controls cannot detect whether the grant is in compliance with the Maintenance of Effort requirement. Cause: The District’s current controls are not at the precision level to properly detect and prevent noncompliance with the Maintenance of Effort requirement. Effect: Ineffective internal controls may result in the District not being in compliance with the grants Maintenance of Effort requirement. Questioned Costs: $0 Recommendation: We recommend the District adhere to the Uniform Guidance Maintenance of Effort requirements and set up internal controls so that the District can monitor their funding commitments to ensure compliance. Management’s view Management agrees with the finding. See corrective action plan on page 87.

Corrective Action Plan

Maintenance of Effort Federal Program: Title I, Part (ALN 84.010) Federal Agency: U.S. Department of Education Federal Award Year: 2021-2022 Type of Finding: Noncompliance and Significant Deficiency in Internal Control over Compliance Individual responsible for corrective action: Rosemarie Gomez, Federal Programs Director Date corrective action will be implemented: July 27, 2023 Corrective Action Planned: Response: In FY 2022, our Valley View ISDs financial support from ESSA was $8,792,444 below the required effort in FY 2021. That year, Valley View ISD experienced uncontrollable circumstances in student enrollment and teacher retention. This unforeseen decline of student enrollment resulted in funding loss due to average daily attendance. We had a loss in student enrollment due to newly opened and significantly expanded charter schools operating within our district's boundaries. In addition, the district did not hire staff to replace individuals who had separated from the school district through attrition. Another factor included the use of ESSER funds to support projects normally paid for with local funds. Corrective Action: Valley View ISD has always used a detection and prevention measure. The ESSA LEA MOE Calculation Tool provided by the Texas Education Agency is used to facilitate and plan for the determination of compliance with the maintenance of effort requirement. Valley View ISD will continue to use this template each pay period to determine and monitor this grant requirement. Staff will be reclassified accordingly.

Categories

Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 2947 2023-002
    Significant Deficiency
  • 2948 2023-001
    Significant Deficiency
  • 2949 2023-002
    Significant Deficiency
  • 2950 2023-002
    Significant Deficiency
  • 2951 2023-002
    Significant Deficiency
  • 579388 2023-001
    Significant Deficiency
  • 579389 2023-002
    Significant Deficiency
  • 579390 2023-001
    Significant Deficiency
  • 579391 2023-002
    Significant Deficiency
  • 579392 2023-002
    Significant Deficiency
  • 579393 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $2.26M
84.010 Title I Grants to Local Educational Agencies $2.10M
10.553 School Breakfast Program $1.31M
84.425 Education Stabilization Fund $358,263
10.565 Commodity Supplemental Food Program $271,655
84.365 English Language Acquisition State Grants $240,082
84.367 Improving Teacher Quality State Grants $232,349
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $158,730
10.555 Square Meals $155,296
84.424 Student Support and Academic Enrichment Program $152,854
83.334 Gear Up Project $107,659
84.048 Career and Technical Education -- Basic Grants to States $82,666
10.579 Child Nutrition Discretionary Grants Limited Availability $69,673
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $68,931
84.011 Migrant Education_state Grant Program $48,867
84.027 Special Education_grants to States $38,650
12.000 R.o.t.c. $35,490
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $20,670
93.778 Medical Assistance Program $19,011
10.582 Fresh Fruit and Vegetable Program $12,367
84.369 Grants for State Assessments and Related Activities $7,396
84.173 Special Education_preschool Grants $3,516
10.649 Pandemic Ebt Administrative Costs $3,135