Finding Text
Finding 2022-003 Maintenance of Effort (MOE) Federal Agency Name: U.S. Department of Education Program: Special Education Cluster (ALN 84.027 and 84.173) Type of Finding: Significant Deficiency in Internal Control Over Compliance and Noncompliance Compliance Requirement: Maintenance of Effort (MOE) Recurring Finding: No Criteria: Maintenance of Effort (MOE) requires local educational agencies to maintain the level of state and local funds they spend to support federal programs from one fiscal year to the next. The MOE requirement specifies that the District must spend at least the same amount of state and local funds to provide services to students with disabilities that the District spent in the previous fiscal year. The District must comply with the MOE requirement to receive IDEA-B funding each fiscal year (34 CFR ?300.203). Condition: The District was not in compliance with the maintenance of effort requirement for the fiscal year ended June 30, 2022. Cause: The District did not properly monitor the MOE requirement.