Finding Text
Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Number: 84.027 and 84.173 Federal Award Identification Number and Year: H027A220087, 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Numbers: H027A210087, H027X210087, H173A210086, H173X210086 Award Period: July 1, 2021 ? September 30, 2022 Type of Finding: Material Weakness in Internal Control Over Compliance and Material Noncompliance (Modified Opinion) Criteria or Specific Requirement: IDEA, Part B funds received by a District cannot be used to reduce the level of expenditures for the education of children with disabilities made by the District from local funds, or a combination of state and local funds, below the level of those expenditures for the preceding fiscal year. Condition: During our testing of the District?s maintenance of effort, it was noted that the District?s expenditures from state and local funds for the education of children with disabilities decreased from fiscal year 2021 2022, both in total and per student. Context: Total expenditures for the education of children with disabilities made by the District from state and local funds decreased $1,218,450, or 1.07%, while expenditures per students with IEPs decreased $856 per student, or 5.19%. Questioned Costs: None. Cause: The District did not have an internal control in place to ensure this requirement was being met so it was not properly being monitored. Effect: The District was not in compliance with the Special Education Cluster maintenance of effort compliance requirement. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District reviews its procedures and controls over calculating and monitoring its maintenance of effort throughout the year to ensure that amounts are sufficiently budgeted for and planned to meet the maintenance of effort requirement. Views of Responsible Officials: There is no disagreement with the audit finding.