Disadvantaged Students: Fiscal Oversight of Title I Could Be Improved
Highlights
New resources for education come at a time when states are struggling to address budget shortfalls. Two provisions in Title I--maintenance of effort (MOE) and supplement not supplant (SNS)--are designed to limit the extent to which federal funds could be used to replace state and local resources. To assess the quality of oversight of these provisions, GAO determined (1) how 6 states--Arizona, California, Florida, Indiana, Louisiana, and Massachusetts--conducted oversight of the MOE and SNS provisions and what factors affected their ability to do so; (2) what efforts were made by the U.S. Department of Education to enforce MOE and SNS; and (3) in the 6 states, what changes have occurred in the federal share of education funding from school year 1999-2000 to 2000-2001.
Recommendations
Matter for Congressional Consideration
| Matter | Status | Comments |
|---|---|---|
| To better align its expectations for accountability with Title I schoolwide program goals, the Congress should consider eliminating the SNS requirement for schoolwide programs. |
Closed – Not Implemented
|
The Congress has not acted on GAO's recommendation that it consider eliminating the Supplement-Not-Supplant (SNS) for schoolwide programs. |
Recommendations for Executive Action
| Agency Affected | Recommendation | Status |
|---|---|---|
| Department of Education | The U.S. Department of Education should enhance its technical assistance and training efforts to ensure that State Education Agencies and Education program staff have a clearer understanding of the strengths and weaknesses of the single audit process and the role the audits can play in required oversight activities and encourage them to heighten the level of attention they give the fiscal requirements in their own monitoring efforts. |
Closed – Implemented
The U.S. Department of Education reports that its staff have revised the program monitoring protocols to ensure that this requirement is addressed during all monitoring visits across all states. Department staff provide extensive technical assistance in this area.
|
| Department of Education | Education should amend its guidance for grantees and oversight officers to address all of Title I's fiscal requirements, including the SNS provision. |
Closed – Implemented
According to the Department of Education it has revised its monitoring guides to more completely address fiscal issues, including the area of "supplement not supplant."
|