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Finding No. 2022-003 Information on the Federal Program Special Education Cluster: I.D.E.A. Part B ? Basic Federal Assistance Listing No. 84.027 I.D.E.A. Part B ? Preschool Federal Assistance Listing No. 84.173 Criteria or Specific Requirement Individuals with Disabilities Education Act (I.D.E.A.), section CFR 300.203(b)(2) requires that a Local Education Agency must ensure that the amount of funds (local or state/local) budgeted for the education of children with disabilities in the year of the application is at least the same, either in total or per capita, as the amount that is spent for that purpose in the most recent year for which fiscal information is available. Condition The School District incorrectly reported expenditures and budget amounts on its maintenance of effort (M.O.E.) calculation reported to the State. This resulted in the School District not providing accurate information to the State that is used to determine if the maintenance of effort requirements were met as required by the Individuals with Disabilities Education Act (I.D.E.A.), section CFR 300.203(b)(2) Questioned Costs None Context On the I.D.E.A. grant application, maintenance of effort calculation, the School District included numbers as 2019-20 expenditures that did not agree with its audited records for ?Total Special Education Instruction.? Additionally, several budget categories recorded in the 2020-21 and 2021-22 budget columns, did not agree with the School District?s approved budgets for the respective fiscal years. Effect or Potential Effect The School District did not comply with Section CFR 300.203(b)(2) requirements and, by failing to meet the M.O.E. standards, the State may be required to repay the U.S. Department of Education and the State may require reimbursement from the School District. Cause Unknown Identification as a Repeat Finding The condition existed in the immediately preceding fiscal year ? See Finding No. 2021-006. Recommendation That the School District comply with Individuals with Disabilities Education Act (I.D.E.A.), section CFR 300.203(b)(2) requirements by filing an I.D.E.A. grant application, maintenance of effort calculation, that includes expenditures and budget amounts that agree with School District records. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.