Finding Text
Maintenance of Effort
Federal Program: Title I, Part A (ALN 84.010)
Federal Agency: U.S. Department of Education
Federal Award Year: 2022-2023
Type of Finding: Noncompliance and Significant Deficiency in Internal Control
over Compliance
Criteria: Under the Uniform Guidance, the combined fiscal effort per student or the aggregate
expenditures of the District from State and local funds for free public education for
the preceding year must not be less than 90 percent of the combined fiscal effort or
aggregate expenditures for the second preceding year, unless specifically waived by
the Department of Education.
Condition: During our review of the federal program, we determined that the District was not
compliant with the Maintenance of Effort requirement for the 2021-2022 school
year. Controls cannot detect whether the grant is in compliance with the Maintenance
of Effort requirement.
Cause: The District’s current controls are not at the precision level to properly detect and
prevent noncompliance with the Maintenance of Effort requirement.
Effect: Ineffective internal controls may result in the District not being in compliance with
the grants Maintenance of Effort requirement.
Questioned Costs: $0
Recommendation: We recommend the District adhere to the Uniform Guidance Maintenance of Effort
requirements and set up internal controls so that the District can monitor their
funding commitments to ensure compliance.
Management’s view Management agrees with the finding. See corrective action plan on page 87.