In 2013, we issued a report on how selected SEAs and LEAs administered the IDEA’s maintenance of effort flexibility provision when increased funding was provided under the Recovery Act. The audit found the SEAs and LEAs reviewed did not always comply with applicable laws and regulations associated with exercising maintenance of effort flexibility or properly use and account for freed-up funds resulting from exercising maintenance of effort flexibility. This was a follow-up report that provided Congress and the Department with additional information on maintenance of effort flexibility that they may want to consider when Congress reauthorizes the IDEA and that also identified actions that the Department could take now to address implementation issues associated with maintenance of effort flexibility.
| Report Date | Agency Reviewed / Investigated | Report Title | Type | Location | |
|---|---|---|---|---|---|
| Department of Education | IDEA Maintenance of Effort Flexibility | Other | Agency-Wide | View Report | |
| U.S. Agency for International Development | Audit of USAID/Nicaragua's HIV/AIDS Prevention Program | Audit |
|
View Report | |
| Railroad Retirement Board | Management Information Report - Financial Impact of Injury Settlements Awarding Service Months to Qualify Railroad Employees for Occupational Disability Benefits | Audit | Agency-Wide | View Report | |
| Internal Revenue Service | Fiscal Year 2014 Statutory Review of Disclosure of Collection Activity With Respect to Joint Returns | Audit | Agency-Wide | View Report | |
| Appalachian Regional Commission | Rattlesnake Ridge Water System Improvement | Audit |
|
View Report | |
| Internal Revenue Service | The Affordable Care Act: An Improved Strategy Is Needed to Ensure Accurate Reporting and Payment of the Medical Device Excise Tax | Audit | Agency-Wide | View Report | |
| Department of the Treasury | SAFETY AND SOUNDNESS: Failed Bank Review of Texas Community Bank, National Association, The Woodlands, Texas | Audit | Agency-Wide | View Report | |
| Millennium Challenge Corporation | Review of the Millennium Challenge Account Employee Compensation | Audit |
|
View Report | |
| Department of Justice | An Assessment of the 1996 Department of Justice Review of the FBI Laboratory | Inspection / Evaluation | Agency-Wide | View Report | |
| National Aeronautics and Space Administration | NASA's Independent Verification and Validation Program | Audit |
|
View Report | |
