Finding Text
U.S. Department of Education ? Passed-through the NYS Education Department Special Education - Grants to States (IDEA, Part B); ALN 84.027; Project #0032-22-0877; Grant Period ? Fiscal Year Ended June 30, 2022 Special Education - Preschool Grants (IDEA Preschool); ALN 84.173; Project #0033-22-0877; Grant Period ? Fiscal Year Ended June 30, 2022 Significant Deficiency Compliance Requirement: Level of Effort Criteria: According to the OMB Compliance Supplement, IDEA Part B funds received by a school district cannot be used, except under certain limited circumstances, to reduce the level of expenditures for the education of children with disabilities made by the school district from local funds, or a combination of State and local funds, below the level of those expenditures for the preceding fiscal year. To meet this requirement, school districts must meet (1) the eligibility standard and (2) the compliance standard. Condition: While the District did meet the necessary requirements for the compliance standards based on the amounts reported within the calculator, the District did not maintain supporting documentation for the maintenance of effort calculator for compliance for actual amounts for the 2020/2021 fiscal year and thus, the District was unable to substantiate various amounts reported within the calculator. Cause: Due to turnover of multiple positions at the District, the District did not maintain the supporting documentation used to substantiate the amounts reported in the maintenance of effort calculator for compliance. Effect: The District did not maintain the supporting documentation used to substantiate the amounts reported in the maintenance of effort calculator for compliance. Questioned Costs: None. Recommendation: We recommend the District develop a system of internal controls to maintain support for the maintenance of effort calculator for compliance. District?s Response: The District?s response is included in their corrective plan.