FAC Explorer

Finding 388347 (2023-005)

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Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-03-28
Audit: 300126
Organization: Department of Education, State of Hawaii (HI)
Auditor: Accuity LLP

AI Summary

  • Core Issue: 17 out of 40 students tested lacked evidence of services provided to Priority of Services (PFS) students.
  • Impacted Requirements: Noncompliance with Title 1, Part C of the Every Student Succeeds Act (ESSA) and Title 2 U.S. CFR Part 200.
  • Recommended Follow-Up: Ensure staff are trained on grant requirements and maintain proper documentation for compliance.

Finding Text

Questioned Costs $- Finding No. 2023‐005: Special Tests and Provisions (Control Deficiency) Federal Agency: U.S. Department of Education Assistance Listing Number and Title: 84.0011A – Migrant Education State Grant Program Condition During our audit, 17 out of 40 students selected for testing, we noted no available evidence to verify the services provided to Priority of Services (“PFS”) students. Criteria Pursuant to Title 1, Part C, Section 1304 of the Every Student Succeeds Act (“ESSA”), the Department is required to give priority services to eligible migrant students. Cause Due to vacancies in critical positions, certain schools were unable to provide services to PFS students. Effect Failure to adhere to the program’s requirements exposes the Department to an undue risk of noncompliance with the requirements of Title 2 U.S. CFR Part 200. Context A sample of 40 students were selected for audit from a population of 615 students. Our test found 17 instances in which services were not rendered. Our sample was a statistically valid sample. Repeat Finding This is not a repeat finding. Recommendation We recommend that program management ensure that personnel are familiar with all grant requirements and retain necessary documentation to comply with federal program requirements. Cause and View of Responsible Officials The Department is currently in the process of hiring personnel to assist with providing services.

Corrective Action Plan

2023-005 Special Tests and Provisions – Control Deficiency View of Responsible Officials Management agrees with the finding and recommendation. The Department is currently in the process of hiring personnel to assist with providing services. Corrective Action Plan Migrant Education Program leadership will review the criteria identified in the Title I, Part C, Section 1304 of the Every Student Succeeds Act, which requires the Department to give priority services to officially identified Priority for Service designated students. Program leadership will ensure that personnel are familiar with all grant requirements and retain necessary documentation to comply with federal program requirements. A statewide memo will be distributed to include: • A summary about the identification process for determining who are Migrant Education students and the state program database that tracks this information. • Review of all Federal and State education obligations to service Migrant Education students. • Include a list of potential support services and resources to service Migrant Education students. • Information will be added to the Leadership Bulletin to help inform and remind leaders about the state’s obligations to support Migrant Education students. • Additional dissemination of this information will be shared by Assistant Superintendent Kalama to all Complex Area Superintendents. Contact Person: Bruce Kawachika, State Migrant Education Program Manager Student Services Branch English Learner/Migrant Education Section Office of Student Support Services Anticipated Completion Date: December 31, 2024

Categories

Special Tests & Provisions Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $50.00M
84.010 Title I Grants to Local Educational Agencies $48.49M
84.371 Striving Readers $11.46M
84.367 Improving Teacher Quality State Grants $9.02M
84.424 Student Support and Academic Enrichment Program $6.79M
84.287 Twenty-First Century Community Learning Centers $6.40M
84.027 Special Education_grants to States $5.36M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $5.33M
15.875 Economic, Social, and Political Development of the Territories $4.53M
10.555 National School Lunch Program $4.46M
93.558 Temporary Assistance for Needy Families $4.03M
84.365 English Language Acquisition State Grants $3.73M
84.041 Impact Aid $3.70M
84.002 Adult Education - Basic Grants to States $3.20M
84.048 Career and Technical Education -- Basic Grants to States $2.77M
45.310 Grants to States $2.31M
84.011 Migrant Education_state Grant Program $2.09M
12.558 Department of Defense Impact Aid (supplement, Cwsd, Brac) $1.89M
84.369 Grants for State Assessments and Related Activities $1.63M
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $1.58M
10.582 Fresh Fruit and Vegetable Program $1.27M
84.425 Education Stabilization Fund $1.16M
10.560 State Administrative Expenses for Child Nutrition $871,179
12.556 Competitive Grants: Promoting K-12 Student Achievement at Military-Connected Schools $824,788
10.558 Child and Adult Care Food Program $694,366
84.372 Statewide Longitudinal Data Systems $625,241
84.184 Safe and Drug-Free Schools and Communities_national Programs $476,839
84.196 Education for Homeless Children and Youth $373,480
84.259 Native Hawaiian Career and Technical Education $283,634
12.600 Community Investment $221,906
84.362 Native Hawaiian Education $166,796
84.173 Special Education_preschool Grants $115,885
93.600 Head Start $108,990
93.079 Cooperative Agreements to Promote Adolescent Health Through School-Based Hiv/std Prevention and School-Based Surveillance $101,574
10.574 Team Nutrition Grants $94,051
84.424 Trauma Recovery Demonstration Grant Program $91,685
84.144 Migrant Education_coordination Program $84,339
10.541 Child Nutrition-Technology Innovation Grant $66,027
84.013 Title I State Agency Program for Neglected and Delinquent Children and Youth $62,221
84.368 Grants for Enhanced Assessment Instruments $60,993
10.579 Child Nutrition Discretionary Grants Limited Availability $57,926
10.559 Summer Food Service Program for Children $53,822
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $25,000
84.365 Asian American and Pacific Islander Data Disaggregation Initiative $20,110
10.645 Farm to School State Formula Grant $15,674
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $3,799