the LEAs’ public and private elementary and secondary school enrollment. The remaining 15 percent is distributed to each LEA on a pro rata basis according to the number of children living in poverty. Each year in July, the Department provides a Grant Notification Letter to each State that identifies the funding level for the flow-through components. Texas allocates IDEA, Part B, § 611 funds to 1206 LEAs. AUDIT RESULTS We determined that Texas complied with the new IDEA, Part B, § 611 funding formula for FY 2000. The following table represents the amounts Texas was required to allocate for FY 2000, according to the Department’s Grant Notification Letter and the actual amounts that Texas allocated. Funding Component Grant Notification Letter Texas Actual Funding Required Funding Amounts Amounts Total Minimum Flow Through to LEAs $319,724,950 $319,724,950 LEA Base Allocation $252,423,854 $252,423,854 LEA Population/Poverty $67,310,096 $67,301,096 85% Population Allocation $57,205,932* $57,205,931 15% Poverty Allocation $10,095,164* $10,095,164 * OIG calculations from the Population/Poverty figure in the Grant Notification Letter. OBJECTIVE, SCOPE AND METHODOLOGY The objective of our audit was to determine if Texas complied with the new IDEA, Part B, § 611 funding requirements for FY 2000. To accomplish our objective, we – • Obtained Texas’s formula allocation to all the LEAs, including the allocation breakdown of the base, population and poverty amounts for FY 2000. • Interviewed state officials regarding the data used in the allocation formula, the methodology used in the formula, and other applicable procedures. • Recalculated the allocation for all Texas LEAs. • Performed limited data reliability tests on the data used in the allocation formula and found the data to be reliable for our purposes. 2 REPORT DISTRIBUTION LIST CONTROL NO. ED-OIG/A06-C0001 Auditee ED Action Official Mr. Gene Lenz Dr. Robert H. Pasternack Senior Director Assistant Secretary Division of Special Education Office of Special Education and Texas Education Agency Rehabilitative Services W.B. Travis Building 1701 North Congress Ave. Austin, TX 78701-1494 Other ED Officials/Staff (electronic copy) Audit Liaison Officer Press Secretary Office of Special Education and Office of Public Affairs Rehabilitative Services Correspondence Control Assistant General Counsel Office of General Counsel Office of the General Counsel Assistant Secretary Deputy Secretary Office of Legislation and Office of the Deputy Secretary Congressional Affairs Assistant Secretary Chief of Staff Office of Intergovernmental Office of the Secretary and Interagency Affairs Director Under Secretary Financial Improvement and Office of the Under Secretary Post Audit Operations Office of the Chief Financial Officer Post Audit Group Supervisor Director Financial Improvement and Office of Public Affairs Post Audit Operations Office of the Chief Financial Officer Indirect Cost Group Supervisor Regional Commissioner Rehabilitation Services Financial Improvement and Administration, Region VI Post Audit Operations Office of the Chief Financial Officer
Audit of the Individuals with Disabilities Act, Part B, § 611, at the Texas Education Agency.
Published by the Department of Education, Office of Inspector General on 2002-07-10.
Below is a raw (and likely hideous) rendition of the original report. (PDF)