Finding 577593 (2023-002)

2023-002:Maintenance of Effort – Significant Deficiency Criteria IDEA, Part B funds received by an LEA cannot be used, except under certain limited circumstances, to reduce the level of expenditures for the education of children with disabilities made by the LEA from local funds, or a combination of state and local funds, below the level of expenditures for the preceding year. Condition Amounts submitted to the local SEA agency responsible for maintenance of effort monitoring could not be matched to the accounting records. Cause The Unit did not maintain appropriate records. Effect Inadequate controls over compliance could result in incorrect amounts being reported to the local SEA agency. Recommendation Accounting records and tables submitted to the local agency be retained for reference. Views of Responsible Officials and Planned Corrective Actions Indication of Repeat Finding This is a new finding in the current year.