Finding 3119 (2023-002)

Condition: We found that the School District rolled over more than 15% into the second year of the grant and did not request and utilize a waiver for fiscal year 2023. Criteria: A Title I grant is a two-year grant. Only 15% of the grant allocation can be carried over into the second year of the grant unless a waiver is requested and utilized by the School District. A School District can only request to utilize a waiver once every three years. Cause: Appropriate monitoring was not in place. There were too many Title I plans open at one time and the principals at each school were not reviewing this on a regular basis. Effect: The School District is not in compliance with the carryover requirements set by the South Carolina Department of Education (SCDE) for Title I grants. The School District may be required to return a portion of their Title I funds to be in compliance with the carryover requirement. Recommendation: We recommend that the School District monitor their Title I expenditures monthly to ensure that carryover amounts do not exceed 15% into the second year of the grant or to be able to request a waiver in a timely manner.