Finding Text
SECTION III ? Federal Award Findings and Questioned Costs A. Significant Deficiency in Internal Control PROGRAM DESCRIPTION Reference Number: 2022-002 Comparability of Services Requirement ALN 84.010 Title I Grants for Local Education Agencies Pass through identifying number: 22-610101031912 Award Year: 2021-2022 Federal Agency: U.S. Department of Education Passed through State Department of Education Criteria: Comparability of Services is a fiscal requirement for recipients of Title I, Part A funds under the Every Student Succeeds Act (ESSA). This requirement is an assessment of services provided at Title I, Part A and Non-Title I, Part A campuses. Local educational agencies (LEAs) that receive Title I, Part A funds must use their state and local funds to provide comparable services at their campuses receiving Title I, Part A funds and their campuses that are not receiving Title I, Part A funds. Condition Found: In conducting the audit of San Benito Consolidated Independent School District, it was noted that the Comparability Computational Form (CCF) was not reviewed or approved before submitting. In addition, the documentation supporting the amounts submitted was not readily available, and when the form was recalculated, the District was noncompliant for two campuses. Cause: Turnover in the District?s CFO position at year-end exacerbated the organization of the necessary documentation. Effect: The District was noncompliant with the comparability requirements under Title I, Part A Every Student Succeeds Act (ESSA). Questioned Cost: $0 Recommendation: Management and finance personnel should review financial records of actual expenditures throughout the year to ensure comparability requirements are met. In addition, adoption of budgets should consider comparability requirements to ensure amounts expected to be spent in the current year meet comparability requirements under ESSA. Views of Responsible Officials: Management agrees with the findings. See corrective action plan beginning on page 191.