Audit 174599

ORANGE CENTER SCHOOL DISTRICT SCHEDULE OF AUDIT FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED JUNE 30, 2022 Federal Award Findings and Questioned Costs Finding Identification 2022 ? 004 Federal ? Elementary & Secondary School Emergency Relief (ESSER) Fund #50000 Federal Program Information U.S. Department of Education Award Year: 2021-22 Catalog/Federal Assistance Listing Number: 84.425 Passed Through: California Department of Education Criteria or Specific Requirement The ESSER I award funds are available for obligation by LEAs through September 30, 2022. Condition During our testing of expenditures in the ESSER I program, we found expenditures totaling $22,342 relating to multi-year software licenses for periods which are for services beyond September 30, 2022, and therefore do not fall within the period available under the ESSER I program. Effect The District recorded expenses in the ESSER I program that went beyond the period of availability and therefore should not have been recorded as expenditures under that program. Cause The District overlooked the duration period of the multi-year licenses that were charged to the ESSER I program. Questioned Costs Expenditures totaling $22,342 should not have been recorded to the ESSER I program. Sampling Method The sampling method used was not a statistically valid sample. Identification of Repeat Finding The audit finding is not a repeat of a finding in the immediately prior audit. Recommendation The District should monitor their ESSER expenditures to ensure they fall within the period of availability of funds. The District should also reclassify these expenditures to another allowable program. Views of responsible officials and planned corrective actions The District agrees with this finding. Please refer to the corrective action within the Findings and Recommendations Section.

ORANGE CENTER SCHOOL DISTRICT SCHEDULE OF AUDIT FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED JUNE 30, 2022 Federal Award Findings and Questioned Costs Finding Identification 2022 ? 004 Federal ? Elementary & Secondary School Emergency Relief (ESSER) Fund #50000 Federal Program Information U.S. Department of Education Award Year: 2021-22 Catalog/Federal Assistance Listing Number: 84.425 Passed Through: California Department of Education Criteria or Specific Requirement The ESSER I award funds are available for obligation by LEAs through September 30, 2022. Condition During our testing of expenditures in the ESSER I program, we found expenditures totaling $22,342 relating to multi-year software licenses for periods which are for services beyond September 30, 2022, and therefore do not fall within the period available under the ESSER I program. Effect The District recorded expenses in the ESSER I program that went beyond the period of availability and therefore should not have been recorded as expenditures under that program. Cause The District overlooked the duration period of the multi-year licenses that were charged to the ESSER I program. Questioned Costs Expenditures totaling $22,342 should not have been recorded to the ESSER I program. Sampling Method The sampling method used was not a statistically valid sample. Identification of Repeat Finding The audit finding is not a repeat of a finding in the immediately prior audit. Recommendation The District should monitor their ESSER expenditures to ensure they fall within the period of availability of funds. The District should also reclassify these expenditures to another allowable program. Views of responsible officials and planned corrective actions The District agrees with this finding. Please refer to the corrective action within the Findings and Recommendations Section.