Finding Text
2023 – 003 – Level of Effort
Federal Agency: U.S. Department of Education
Federal Program Name: Impact Aid
Assistance Listing Number: 84.041
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: July 1, 2022 – June 30, 2023
Statistically Valid Sample: No, and not intended to be a Statistically Valid Sample.
Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance
Criteria: (20 USC 7703(d)); 34 CFR Section 222.54; Title 34 Subtitle B Chapter II Part 222 Subpart D § 222.54. Section 7003(d) funds may not supplant any state funds (either general or special education state aid) that were or would have been available to the LEA for the free, appropriate public education of federally connected children with disabilities counted under Section 7003(d).
Condition/Context: The district appears to be supplanting Fund 001 funding with Impact Aid funds.
Questioned costs: None
Cause: Current process and controls are not at the correct precision level to monitor supplanting indicators to ensure compliances are being met.
Effect: Ineffective monitoring may result in questioned costs and noncompliance with the terms of the grant award.
Repeat finding: No
Recommendation: The District should refine its current process and associated controls to monitor supplanting of grant funds.
Views of responsible officials: There is no disagreement with the audit finding. See corrective action plan.