Finding 958763 (2023-003)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-03-20

AI Summary

  • Core Issue: The Board failed to verify the eligibility of private school children for equitable services, resulting in one ineligible student being included in the program.
  • Impacted Requirements: This finding violates ESEA section 1115(c) and 2 CFR section 200.303(a), which mandate proper eligibility checks and effective internal controls.
  • Recommended Follow-Up: Revise the Student Participation process to ensure eligibility checks include matching student addresses and grade levels to Title I attendance areas, with a second review by staff.

Finding Text

Finding Number: 2023-003 Prior Year Finding: No Federal Agency: U.S. Department of Education Federal Program: Title I, Part A Assistance Listing: 84.010 Pass-Through Entity: Maryland State Department of Education Pass-Through Award Number and Period: 201310-01 (7/1/19 – 9/30/21) 231095-01 (7/1/22 – 9/30/24) 211116-01 (7/1/20 – 9/30/22) 211303-01 (7/1/20 – 9/30/22) 221499-01 (7/1/21 – 9/30/23) 221769-01 (7/1/21 – 9/30/22) Compliance Requirement: Special Test Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Compliance: Per section 1115(c) of the ESEA (20 USC 6315(c)), an LEA, after timely and meaningful consultation with private school officials, must provide equitable services to eligible private school children, their teachers, and their families. Eligible private school children are those who reside in a participating public school attendance area and have educational needs. Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should comply with the guidance in "Standards for Internal Control in the Federal Government" issued by the Comptroller General of the United States or the "Internal Control-Integrated Framework," issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition/Context The Board is required to verify the eligibility of private school children prior to providing equitable services under the grant. Eligible private school children are those who reside in a participating public school attendance area and have educational needs. We noted 1 out of 8 students tested where the student was ineligible to receive services per the limitations noted above. Questioned Costs Undeterminable. Cause The student participation process does not include matching the student’s address and current grade level to a Title I attendance area for eligibility determination. Effect Students could be included in the equitable services calculations that should be excluded based on their school attendance zone. Recommendation We recommend that the Board revises the Student Participation process to include a step that includes matching the student grade level to the corresponding school type and a step to include a second review of the Title I School eligibility address and school type by a second staff member. Views of Responsible Officials Management agrees with the finding.

Categories

Eligibility Matching / Level of Effort / Earmarking Subrecipient Monitoring Significant Deficiency

Other Findings in this Audit

  • 382308 2023-002
    Significant Deficiency
  • 382309 2023-002
    Significant Deficiency
  • 382310 2023-002
    Significant Deficiency
  • 382311 2023-002
    Significant Deficiency
  • 382312 2023-002
    Significant Deficiency
  • 382313 2023-002
    Significant Deficiency
  • 382314 2023-002
    Significant Deficiency
  • 382315 2023-002
    Significant Deficiency
  • 382316 2023-003
    Significant Deficiency
  • 382317 2023-003
    Significant Deficiency
  • 382318 2023-003
    Significant Deficiency
  • 382319 2023-003
    Significant Deficiency
  • 382320 2023-003
    Significant Deficiency
  • 382321 2023-003
    Significant Deficiency
  • 382322 2023-004
    Material Weakness
  • 382323 2023-004
    Material Weakness
  • 382324 2023-004
    Material Weakness
  • 382325 2023-004
    Material Weakness
  • 382326 2023-004
    Material Weakness
  • 382327 2023-004
    Material Weakness
  • 958750 2023-002
    Significant Deficiency
  • 958751 2023-002
    Significant Deficiency
  • 958752 2023-002
    Significant Deficiency
  • 958753 2023-002
    Significant Deficiency
  • 958754 2023-002
    Significant Deficiency
  • 958755 2023-002
    Significant Deficiency
  • 958756 2023-002
    Significant Deficiency
  • 958757 2023-002
    Significant Deficiency
  • 958758 2023-003
    Significant Deficiency
  • 958759 2023-003
    Significant Deficiency
  • 958760 2023-003
    Significant Deficiency
  • 958761 2023-003
    Significant Deficiency
  • 958762 2023-003
    Significant Deficiency
  • 958764 2023-004
    Material Weakness
  • 958765 2023-004
    Material Weakness
  • 958766 2023-004
    Material Weakness
  • 958767 2023-004
    Material Weakness
  • 958768 2023-004
    Material Weakness
  • 958769 2023-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $36.13M
10.553 School Breakfast Program $12.89M
84.048 Career and Technical Education -- Basic Grants to States $1.22M
84.165 Magnet Schools Assistance $1.13M
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.05M
84.425 Education Stabilization Fund $987,956
10.582 Fresh Fruit and Vegetable Program $604,002
10.558 Child and Adult Care Food Program $285,066
84.367 Improving Teacher Quality State Grants $246,325
16.839 Stop School Violence $191,221
84.027 Special Education_grants to States $168,159
84.196 Education for Homeless Children and Youth $148,141
84.365 English Language Acquisition State Grants $131,099
66.964 Chesapeake Bay Program Implementation, Regulatory/accountability and Monitoring Grants $89,692
84.181 Special Education-Grants for Infants and Families $67,703
84.010 Title I Grants to Local Educational Agencies $39,114
84.424 Student Support and Academic Enrichment Program $30,000
93.575 Child Care and Development Block Grant $12,342
84.173 Special Education_preschool Grants $8,235
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $6,987