Finding 30003 (2022-001)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-02-12
Audit: 33477
Auditor: Eide Bailly LLP

AI Summary

  • Core Issue: The District failed to provide timely and meaningful consultations to private schools as required by federal regulations.
  • Impacted Requirements: Compliance with Title 34, CFR, Part 200, Subpart A, Section 200.63(a) and equitable services under ESSER I and GEER I.
  • Recommended Follow-Up: Ensure District personnel are trained on the requirements for providing equitable services to private schools.

Finding Text

Criteria or Specific Requirements Per Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a), local education agencies (LEAs) must provide timely and meaningful consultations with appropriate officials of private schools. For programs under Elementary and Secondary School Emergency Relief (ESSER I) and Governor?s Emergency Education Relief (GEER I), a LEA that receives funds under one or both of those programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the Elementary and Secondary Education Act (ESEA) (20 USC 6320) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act). Condition Through inquiry with District personnel, it appears that the District did not perform the necessary procedures to ensure that equitable services were provided to the only two private schools within the District. Questioned Costs There were no questioned costs identified. Context/Sampling The condition was identified as a result of the auditor's inquiry with District personnel and review of supporting documents. There are two private schools in the District. Effect The District was not in compliance with Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a). Cause The condition identified appears to have materialized due to District personnel being unaware that equitable services were required to be provided to private schools under GEER I programs.

Corrective Action Plan

We will perform procedures to ensure that equitable services were provided to private schools regarding GEER I funds. In the future, District staff responsible for oversight and administration of federal programs will review program guidelines for all Federal funds received to ensure compliance with all requirements.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 30004 2022-001
    Material Weakness
  • 30005 2022-001
    Material Weakness
  • 30006 2022-001
    Material Weakness
  • 30007 2022-001
    Material Weakness
  • 30008 2022-001
    Material Weakness
  • 30009 2022-001
    Material Weakness
  • 30010 2022-001
    Material Weakness
  • 30011 2022-001
    Material Weakness
  • 606445 2022-001
    Material Weakness
  • 606446 2022-001
    Material Weakness
  • 606447 2022-001
    Material Weakness
  • 606448 2022-001
    Material Weakness
  • 606449 2022-001
    Material Weakness
  • 606450 2022-001
    Material Weakness
  • 606451 2022-001
    Material Weakness
  • 606452 2022-001
    Material Weakness
  • 606453 2022-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $3.04M
10.553 School Breakfast Program $1.66M
21.019 Coronavirus Relief Fund $673,186
84.048 Career and Technical Education -- Basic Grants to States $484,770
84.027 Special Education_grants to States $388,906
84.010 Title I Grants to Local Educational Agencies $250,887
84.002 Adult Education - Basic Grants to States $140,840
84.425 Education Stabilization Fund $138,304
84.367 Improving Teacher Quality State Grants $116,072
84.365 English Language Acquisition State Grants $111,873
10.559 Summer Food Service Program for Children $7,639