Finding Text
Finding #2024-006 – Allowable Costs – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Education, Passed through Texas Education Agency: Special Education Grants to States, AL#84.027A, Contract #: H027A230008. Criteria: In accordance with the Compliance Supplement a local education agency can only use federal funds under IDEA, Part B for the excess costs of providing special education and related services to children with disabilities. Condition and context: During our testing of 40 disbursements totaling $83,514, 1 disbursement of $551.34 for reading books not specific to special education was erroneously charged to the program. Cause: The employee responsible for coding did not follow the allowable costs guidance for the program. Effect: An unallowable cost was charged to the program. Recommendation: Provide additional training to employees on coding and the determination of allowable costs. Views of responsible officials and