Finding Text
Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster 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: A District cannot use more than 15% of the amount of federal IDEA, Part B funds it receives for any fiscal year, in combination with other funds, to develop and implement, early intervening services for children in kindergarten through grade 12 who have not been identified under IDEA but need additional academic and behavioral support to succeed in the general education environment. Condition: During our testing of the District?s level of effort, it was noted that the District used more than 15% of its IDEA, Part B funds for the year on Coordinated Early Intervening Services (CEIS). Context: Total CEIS expenditures of the District totaled 17.34%, or $237,154.73 more than the maximum 15%. Questioned Costs: ALN 84.027 - $237,154.73. Cause: The District had not implemented a control to monitor this and keep them from overspending in this area in the past. Effect: The District was not in compliance with the Special Education Cluster earmarking 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 CEIS expenditures throughout the year to ensure that amounts are sufficiently budgeted for and planned to meet the earmarking requirement. Views of Responsible Officials: There is no disagreement with the audit finding.