Fort Edward Union Free School DistrictLocal Government

Title I Grants to Local Educational Agencies - Level of Effort Information on Federal Program: Title I Grants to Local Educational Agencies (CFDA No. 84.010) passed through New York State Education Department. Condition: The aggregate expenditures of the District from state and local funds was less than 90 percent of the aggregate expenditures from the second preceding year. Criteria: The District?s combined fiscal effort per student or it?s aggregate expenditures from state and local funds for free public education for the preceding year was not less than 90 percent of the combined fiscal effort or aggregate expenditures for the second preceding year, unless specifically waived. Cause: The District had significantly fewer expenditures during the year due to the requirements of operating under a contingency budget during the 2020-2021 fiscal year. Questioned Cost: None Effect: The District is not in compliance with the 90% Level of Effort requirement. As a result, the State could reduce the District allocation if the District was not in compliance for one or more of the five preceding years. Perspective Information: As part of procedures performed in accordance with the Uniform Guidance, level of effort is calculated for compliance with the 90 percent minimum requirement. Repeat Finding: No Recommendation: The District should develop a plan regarding how to address this requirement in future years and should contact the Department of Education to request a specific waiver. Views of Responsible Officials and Planned Corrective Actions: The District will develop a plan regarding how to address this requirement in the future and will contact the Department of Education to request a specific waiver.

Title I Grants to Local Educational Agencies - Eligibility Information on Federal Program: Title I Grants to Local Educational Agencies (CFDA No. 84.010) passed through New York State Education Department. Condition: For one student tested in a sample of twenty, the District was not able to provide proof of eligibility to receive Title I services. Criteria: The District should maintain documentation for all students receiving Title I services showing the criteria for eligibility, that criteria has been met, and that the District has made a determination that the student should be receiving those services. Cause: The student moved and the District no longer had access to the score reports used to determine eligibility. Questioned Cost: None Effect: The District did not maintain all required information to verify whether the student receiving Title I services was eligible to receive those services. As a result, the student could be ineligible for services that the District is receiving payment for under the Title I Grant. Perspective Information: As part of testing eligibility of students receiving Title I services, a sample twenty students was selected. Test scores were reviewed to determine eligibility in accordance with procedures established by the District. The District did not have access to score information for one of the students that was selected. Repeat Finding: No Recommendation: The District should maintain eligibility paperwork for all students receiving Title I services. Additionally, the District should maintain a written determination/evaluation/recommendation and review showing that each student is eligible based on the criteria established by the District. Views of Responsible Officials and Planned Corrective Actions: The District will maintain eligibility paperwork for all students receiving Title I services. The District will maintain a written determination/evaluation/recommendation and review showing that each student is eligible based on criteria established by the District.