Finding 513935 (2024-002)

Significant Deficiency
Requirement
A
Questioned Costs
-
Year
2024
Accepted
2024-12-12

AI Summary

  • Core Issue: Title I funds were spent inconsistently with the approved SPSA templates.
  • Impacted Requirements: Compliance with Federal and State regulations for Title I Schoolwide Programs was not met.
  • Recommended Follow-Up: Ensure all Title I expenditures align with SPSA budgets before spending; the Director of Curriculum and Technology will oversee this process annually.

Finding Text

Criteria: Title I Schoolwide Programs (SWP) should always consider the following general criteria when approving activities or expenditures supported with Title I, Part A funds: • The activity and/or expenditure meets a need identified in the comprehensive needs assessment (ESSA Section 1114(b)(6); • The activity and/or expenditure is included in the approved Single Plan for Student Achievement (SPSA) (Education Code Section 64001(g)(C)(3); • The activity and/or expenditure has been reviewed, approved, and recommended by the School Site Council to the local governing board (Education Code Section 64001(d). Condition: Expenditure of Title I funds were not consistent with the SPSA templates. Questioned Cost: None. We determined that Title I, Part A funds were spent on student related services, and support teachers, whose payroll charges allocated to the Title I, Part A program were supported by time and effort distribution records in accordance with 2 CFR 200.430(i)(1)(vii). Context: The condition was noted at Wilson Elementary and Gridley High School. Effect: The District did not comply with Federal and State requirements related to Title I Schoolwide Programs. Cause: The District did not review the proposed expenditures of Title I funds to ensure that the expenditures were consistent with the budgets in the SPSA templates. Recommendation: The District should ensure that all proposed expenditures from Title I funds are consistent with the budgets in each school’s SPSA template prior to expenditure. District Response: Annually, the Director of Curriculum and Technology in capacity of accountability coordinator shall review all school site SPSAs prior to their final adoption by the governing board of the district and facilitate communication between school site principals and the business office to ensure congruence of the planned budget documents for the District and the SPSA documents for each school site. Should discrepancies be found, the Director shall facilitate with the site principals and the business office the needed corrections to bring the documents into agreement. Director shall also conduct as-needed training with site principals about SPSA components and their appropriate completion.

Corrective Action Plan

Annually, the Director of Curriculum and Technology in capacity of accountability coordinator shall review all school site SPSAs prior to their final adoption by the governing board of the district and facilitate communication between school site principals and the business office to ensure congruence of the planned budget documents for the District and the SPSA documents for each school site. Should discrepancies be found, the Director shall facilitate with the site principals and the business office the needed corrections to bring the documents into agreement. Director shall also conduct as-needed training with site principals about SPSA components and their appropriate completion

Categories

Allowable Costs / Cost Principles

Other Findings in this Audit

  • 1090377 2024-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $536,905
10.553 School Breakfast Program $301,057
10.555 National School Lunch Program $126,059
84.425 Education Stabilization Fund $116,511
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $81,682
84.365 English Language Acquisition State Grants $44,785
84.027 Special Education Grants to States $23,978
84.048 Career and Technical Education -- Basic Grants to States $23,687
84.173 Special Education Preschool Grants $9,125
10.665 Schools and Roads - Grants to States $5,098