Office of Public Instruction Financial-Compliance Audit for the Two Fiscal Years Ended June 30 ... / Office of the Legislative Auditor, State of Montana 1988

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The office processes reports which support major state legislated functions such as the foundation program, transportation, and teacher certification. In supporting these programs with Block Grant funds, OPI is supplanting state effort with federal funds.
In fiscal year 1986-87 and 1987-88 OPI personnel estimated 50 percent of data processing activities were not related to ECIA projects or approximately $125,727 and $108,436, respectively. We question the allowability of these costs. OPI could
...lose ECIA Chapter II Block Grant funds if the supplanting condition is not cor- rected. This was a prior audit recommendation with which OPI concurred. OPI personnel indicated they have reorganized the funding for data processing beginning in fiscal year 1988-89 in order to correct this situation.
Recommendation #2 We recommend OPI charge only allowable costs to the ECIA Chapter II Block Grant.
ECIA (CFDA #84.010') Maintenance of Effort OPI uses a computer report to monitor the school districts' maintenance of effort for the Education Consolidation and Improvement Act (ECIA).


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