Finding Text
Finding: The District did not always comply with Federal regulations by properly allocating Title I Program funds to eligible schools. Criteria: Title 34, Section 200.78, Code of Federal Regulations (CFR), requires the District to allocate Title I schoolwide program funds to schools identified as eligible and selected to participate, in rank order, on the basis of the total number of children from low-income families in each school. The District is not required to allocate the same per-pupil amount (PPA) to each participating school provided that it allocates higher PPAs to schools with higher concentrations of poverty than to schools with lower concentrations of poverty. Condition: The District annually applies for Title I Program funding and the application includes a budget and an eligibility survey to document the amounts budgeted per participating school. During the 2021-22 fiscal year, the District expended $1,421,172.79 from the Title I Program, including $1,326,039.68 expended for the District?s six elementary, middle, and high schools. As part of our audit, we requested for examination District records supporting the District?s budget allocation amounts to the six schools, and final budget amounts evidencing that the allocations were provided. District records indicated that the ranking of three of the District?s six Title I schools did not agree with the ranking based on the total number of students from low-income families. Specifically, one school with a poverty concentration of 68.51 percent was allocated and received $26,401 less than a school with a lower poverty concentration of 56.36 percent. Additionally, two schools with poverty concentrations of 55.59 percent and 52.50 percent were allocated and received $41,450 and $11,740 less, respectively, than a school with a lower poverty concentration of 44.28 percent. Cause: The District had not established effective procedures for monitoring Title I budgets at participating schools. Effect: The District did not comply with Federal regulations by appropriately allocating Title I Program resources to participating schools in rank order, on the basis of the total number of children from low-income families in each school. As a result, three schools were underallocated $79,591 and educational services were not funded at the required levels. In response to our inquiries, District personnel concurred with the calculated questioned costs. Recommendation: The District should establish procedures for ensuring and documenting that Title I Program resources are properly allocated to schools. In addition, the District should provide documentation to the FDOE supporting the allowability of the questioned costs totaling $79,591 or allocate that amount to the applicable underfunded Title I schools. District Response: The District will enhance its procedures to ensure that Title I schoolwide program resources are properly allocated to schools. The Director of Federal Programs will consult with the Florida Department of Education about the allowability of the questioned costs.