Finding Text
Assistance Listing Number 84.027; 84.173 Special Education Cluster (IDEA)
Department of Education
North Dakota Department of Public Instruction
Turtle Mountain Band of Chippewa Indians
Maintenance of Effort
34 CFR Part 300.203
Criteria
IDEA Part B funds received by a local education agency (LEA) cannot be used to reduce the level
of expenditures for the education of children with disabilities made by the LEA from local funds,
or a combination of state and local funds, below the level of those expenditures for the proceeding
year.
Condition
District expenditures made with state and local funds fell below the level of those expenditures
for the preceding year.
Cause
The District used funding received from the ESSER program to reduce the expenditures paid for
with state and local funding.
Effect
Noncompliance with Maintenance of Effort requirements.
Questioned Costs
Undeterminable.
Repeat Finding
This is not a repeat finding.
Recommendation
We recommend the District to monitor expenditures made with state and local funding to ensure
the level of expenditures per student with disabilities remains consistent, or increases, over the
prior year.
Management’s Response
See corrective action plan.