Finding 507873 (2024-001)

Project Numbers 246600011929016600 and 246610011929016610 CFDA Numbers 84.027A and 84.173A Criteria: Funds provided to a local education agency (LEA) under Part B of the Individuals with Disabilities Education Act (IDEA - B) as referenced in 34 Code of Federal Regulations (CFR) 300.231 may not be used to reduce the level of expenditures for the education of children with disabilities made by the LEA from local funds below the level of those expenditures for the preceding year. Condition: Funds provided to a local education agency (LEA) under Part B of the Individuals with Disabilities Education Act (IDEA - B) as referenced in 34 Code of Federal Regulations (CFR) 300.231 were used to reduce the level of expenditures for the education of children with disabilities made by the LEA from local funds below the level of those expenditures for the preceding year. Questioned Costs: Funds provided to the District under Part B of the Act (per above) reduced the level of expenditures for the education of children with disabilities made by the District from local funds below the level of those expenditures for the preceding year in the amount of $32,419. These reductions in expenditures are questioned costs. Cause: The LEA reduced personnel and related expenditures. These reductions were necessary to accommodate the needs of the District. Effect: These reductions in expenditures from local funds indicate that the District used funds provided under Part B of the Act (per above) to reduce such expenditures. Auditor's Recommendation: The District should monitor operations to ensure that it is maintaining the required level of expenditures of local funds for the education of children with disabilities. Management's Response: The District agrees with the findings and questioned costs (as stated above), but believes it may qualify under exceptions provided under Part B of the Individuals with Disabilities Education Act (IDEA - B) as referenced in 34 Code of Federal Regulations (CFR) 300.232.