Finding 51978 (2022-001)

Material Weakness
Requirement
E
Questioned Costs
$1
Year
2022
Accepted
2023-02-28

AI Summary

  • Core Issue: The District failed to properly allocate Title I funds to eligible schools based on the number of low-income students, violating Federal regulations.
  • Impacted Requirements: Title 34, Section 200.78 mandates that funds be allocated in rank order according to poverty concentration, leading to underfunding of three schools by a total of $79,591.
  • Recommended Follow-Up: The District should implement procedures to ensure correct allocation of Title I resources and provide documentation to the Florida Department of Education regarding the questioned costs or reallocate the funds to underfunded schools.

Finding Text

Finding: The District did not always comply with Federal regulations by properly allocating Title I Program funds to eligible schools. Criteria: Title 34, Section 200.78, Code of Federal Regulations (CFR), requires the District to allocate Title I schoolwide program funds to schools identified as eligible and selected to participate, in rank order, on the basis of the total number of children from low-income families in each school. The District is not required to allocate the same per-pupil amount (PPA) to each participating school provided that it allocates higher PPAs to schools with higher concentrations of poverty than to schools with lower concentrations of poverty. Condition: The District annually applies for Title I Program funding and the application includes a budget and an eligibility survey to document the amounts budgeted per participating school. During the 2021-22 fiscal year, the District expended $1,421,172.79 from the Title I Program, including $1,326,039.68 expended for the District?s six elementary, middle, and high schools. As part of our audit, we requested for examination District records supporting the District?s budget allocation amounts to the six schools, and final budget amounts evidencing that the allocations were provided. District records indicated that the ranking of three of the District?s six Title I schools did not agree with the ranking based on the total number of students from low-income families. Specifically, one school with a poverty concentration of 68.51 percent was allocated and received $26,401 less than a school with a lower poverty concentration of 56.36 percent. Additionally, two schools with poverty concentrations of 55.59 percent and 52.50 percent were allocated and received $41,450 and $11,740 less, respectively, than a school with a lower poverty concentration of 44.28 percent. Cause: The District had not established effective procedures for monitoring Title I budgets at participating schools. Effect: The District did not comply with Federal regulations by appropriately allocating Title I Program resources to participating schools in rank order, on the basis of the total number of children from low-income families in each school. As a result, three schools were underallocated $79,591 and educational services were not funded at the required levels. In response to our inquiries, District personnel concurred with the calculated questioned costs. Recommendation: The District should establish procedures for ensuring and documenting that Title I Program resources are properly allocated to schools. In addition, the District should provide documentation to the FDOE supporting the allowability of the questioned costs totaling $79,591 or allocate that amount to the applicable underfunded Title I schools. District Response: The District will enhance its procedures to ensure that Title I schoolwide program resources are properly allocated to schools. The Director of Federal Programs will consult with the Florida Department of Education about the allowability of the questioned costs.

Corrective Action Plan

The District will enhance its procedures to ensure that Title I schoolwide program resources are properly allocated to schools. The Director of Federal Programs will consult with the Florida Department of Education about the allowability of the questioned costs.

Categories

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility

Other Findings in this Audit

  • 51977 2022-002
    Significant Deficiency
  • 628419 2022-002
    Significant Deficiency
  • 628420 2022-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $1.42M
10.555 National School Lunch Program $1.41M
84.063 Federal Pell Grant Program $682,221
84.011 Migrant Education_state Grant Program $487,892
84.215 Innovative Approaches to Literacy $395,963
93.434 Every Student Succeeds Act/preschool Development Grants $380,963
10.553 School Breakfast Program $367,995
84.424 Student Support and Academic Enrichment Program $304,139
16.710 Public Safety Partnership and Community Policing Grants $300,580
84.184 School Safety National Activities $199,691
84.048 Career and Technical Education -- Basic Grants to States $196,963
93.982 Mental Health Disaster Assistance and Emergency Mental Health $186,616
84.002 Adult Education - Basic Grants to States $154,158
12.U01 Army Junior Reserve Officers Training Corps $132,199
84.367 Supporting Effective Instruction State Grants $123,775
84.411 Education Innovation and Research $111,584
84.358 Rural Education $65,234
93.575 Child Care and Development Block Grant $54,800
84.365 English Language Acquisition State Grants $13,432
84.007 Federal Supplemental Educational Opportunity Grants $12,065
84.027 Special Education_grants to States $8,089
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $5,942
84.033 Federal Work-Study Program $4,815
84.173 Special Education_preschool Grants $4,248
84.425 Education Stabilization Fund $619