Finding Text
Audit Finding 2023-004 – Special Education Cluster (Assistance Listing 84.027, 84.173) Grant Period – Year Ended June 30, 2023
Criteria or Specific Requirement:
To meet eligibility standards for an award for the fiscal year, the LEA must budget for the education of children with disabilities at least the same amount, from one of the following sources, as the LEA spend for the purpose for the same source for the most recent fiscal year for which information is available:
1. Local funds only;
2. The combination of state and local funds;
3. Local funds only on a per capital basis; or
4. The combination of state and local funds on a per capita basis.
Condition:
During our audit, we noted the District did not have internal controls in place to ensure the District would meet Maintenance of Effort requirements.
Context:
There is a risk that the District will fail to comply with the eligibility and compliance standard for Maintenance of Effort requirements.
Effect or Potential Effect:
The District could fail to comply with Maintenance of Effort requirements.
Cause:
The District did not have sufficient internal controls to monitor Maintenance of Effort requirements.
Recommendation:
We recommend reviewing internal controls related to the monitoring of Maintenance of Effort requirements to ensure compliance with requirements.