FAC Explorer

Audit 292535

FY End
2023-06-30
Total Expended
$3.01M
Findings
16
Programs
11
Organization: Middletown Unified School District (CA)
Year: 2023 Accepted: 2024-02-27
Auditor: Christy White INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
370858 2023-004 Significant Deficiency - N
370859 2023-004 Significant Deficiency - N
370860 2023-004 Significant Deficiency - N
370861 2023-004 Significant Deficiency - N
370862 2023-004 Significant Deficiency - N
370863 2023-004 Significant Deficiency - N
370864 2023-004 Significant Deficiency - N
370865 2023-004 Significant Deficiency - N
947300 2023-004 Significant Deficiency - N
947301 2023-004 Significant Deficiency - N
947302 2023-004 Significant Deficiency - N
947303 2023-004 Significant Deficiency - N
947304 2023-004 Significant Deficiency - N
947305 2023-004 Significant Deficiency - N
947306 2023-004 Significant Deficiency - N
947307 2023-004 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $280,530 - 0
10.553 School Breakfast Program $191,964 - 0
84.367 Improving Teacher Quality State Grants $50,433 - 0
10.555 National School Lunch Program $42,642 - 0
84.424 Student Support and Academic Enrichment Program $28,907 - 0
84.027 Special Education_grants to States $16,969 - 0
10.558 Child and Adult Care Food Program $12,475 - 0
10.559 Summer Food Service Program for Children $8,071 - 0
84.173 Special Education_preschool Grants $7,960 - 0
84.365 English Language Acquisition State Grants $2,263 - 0
84.425 Education Stabilization Fund $1,107 Yes 1

Contacts

Name Title Type
LAJ3SJTLKEK8 Ashley Lavelle Auditee
7079871485 Christy White Auditor
No contacts on file

Notes to SEFA

Title: Purpose of schedules – Schedule of Expenditures of Federal Awards Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the Federal grant activity of the District and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: As the agency authorized by the United States Department of Education to approve California kindergarten through grade twelve (K–12) local educational agency (LEA) indirect cost rates, the California Department of Education (CDE) has reviewed the 2020–21 standardized account code structure (SACS) expenditure data and has finalized the approved indirect cost rates. The rates are for use, as allowable, with 2022–23 federal and state programs. As such the district may not use the de minimis rate. The accompanying Schedule of Expenditures of Federal Awards includes the Federal grant activity of the District and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.

Finding Details

Finding 2023-004
FINDING #2023‐004: SPECIAL TESTS AND PROVISIONS – PARTICIPATION OF PRIVATE SCHOOL CHILDREN (50000) Assistance Listing Number and Title: 84.425 ‐ Education Stabilization Fund Discretionary Grants: Elementary, Secondary School Emergency Relief (ESSER) Fund Federal Grantor Name: U.S. Department of Education; Passed through California Department of Education Criteria: For programs under ESSER I, the District that receives funds under one or both of those programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the ESEA (20 USC 6320) (Assistance Listing 84.010) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act). To meet this requirement, the District must determine the proportional share of ESSER I available for equitable services in accordance with section 1117(a)(4)(A) of the ESEA (20 USC 6320(a)(4)(A)). Condition: During our compliance procedures related to participation of private school children, we noted the District did not conduct timely consultation with private school officials to extend funding for ESSER programs. Therefore, we were not able to verify the required amount of funding was provided to the private schools in the district’s boundaries. Cause: District was unaware private school participation requirements applied to ESSER funding. Effect: The District did not reach out to the private schools within the district’s boundaries; therefore, we were not able to confirm compliance with the requirements outlined above. Questioned Costs: No questioned cost. Repeat Finding: No, this is not a repeat finding. Recommendation: Program requirements should be thoroughly reviewed for any new federal funding awarded. Views of Responsible Officials: See Corrective Action Plan on following page.
Finding 2023-004
FINDING #2023‐004: SPECIAL TESTS AND PROVISIONS – PARTICIPATION OF PRIVATE SCHOOL CHILDREN (50000) Assistance Listing Number and Title: 84.425 ‐ Education Stabilization Fund Discretionary Grants: Elementary, Secondary School Emergency Relief (ESSER) Fund Federal Grantor Name: U.S. Department of Education; Passed through California Department of Education Criteria: For programs under ESSER I, the District that receives funds under one or both of those programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the ESEA (20 USC 6320) (Assistance Listing 84.010) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act). To meet this requirement, the District must determine the proportional share of ESSER I available for equitable services in accordance with section 1117(a)(4)(A) of the ESEA (20 USC 6320(a)(4)(A)). Condition: During our compliance procedures related to participation of private school children, we noted the District did not conduct timely consultation with private school officials to extend funding for ESSER programs. Therefore, we were not able to verify the required amount of funding was provided to the private schools in the district’s boundaries. Cause: District was unaware private school participation requirements applied to ESSER funding. Effect: The District did not reach out to the private schools within the district’s boundaries; therefore, we were not able to confirm compliance with the requirements outlined above. Questioned Costs: No questioned cost. Repeat Finding: No, this is not a repeat finding. Recommendation: Program requirements should be thoroughly reviewed for any new federal funding awarded. Views of Responsible Officials: See Corrective Action Plan on following page.
Finding 2023-004
FINDING #2023‐004: SPECIAL TESTS AND PROVISIONS – PARTICIPATION OF PRIVATE SCHOOL CHILDREN (50000) Assistance Listing Number and Title: 84.425 ‐ Education Stabilization Fund Discretionary Grants: Elementary, Secondary School Emergency Relief (ESSER) Fund Federal Grantor Name: U.S. Department of Education; Passed through California Department of Education Criteria: For programs under ESSER I, the District that receives funds under one or both of those programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the ESEA (20 USC 6320) (Assistance Listing 84.010) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act). To meet this requirement, the District must determine the proportional share of ESSER I available for equitable services in accordance with section 1117(a)(4)(A) of the ESEA (20 USC 6320(a)(4)(A)). Condition: During our compliance procedures related to participation of private school children, we noted the District did not conduct timely consultation with private school officials to extend funding for ESSER programs. Therefore, we were not able to verify the required amount of funding was provided to the private schools in the district’s boundaries. Cause: District was unaware private school participation requirements applied to ESSER funding. Effect: The District did not reach out to the private schools within the district’s boundaries; therefore, we were not able to confirm compliance with the requirements outlined above. Questioned Costs: No questioned cost. Repeat Finding: No, this is not a repeat finding. Recommendation: Program requirements should be thoroughly reviewed for any new federal funding awarded. Views of Responsible Officials: See Corrective Action Plan on following page.
Finding 2023-004
FINDING #2023‐004: SPECIAL TESTS AND PROVISIONS – PARTICIPATION OF PRIVATE SCHOOL CHILDREN (50000) Assistance Listing Number and Title: 84.425 ‐ Education Stabilization Fund Discretionary Grants: Elementary, Secondary School Emergency Relief (ESSER) Fund Federal Grantor Name: U.S. Department of Education; Passed through California Department of Education Criteria: For programs under ESSER I, the District that receives funds under one or both of those programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the ESEA (20 USC 6320) (Assistance Listing 84.010) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act). To meet this requirement, the District must determine the proportional share of ESSER I available for equitable services in accordance with section 1117(a)(4)(A) of the ESEA (20 USC 6320(a)(4)(A)). Condition: During our compliance procedures related to participation of private school children, we noted the District did not conduct timely consultation with private school officials to extend funding for ESSER programs. Therefore, we were not able to verify the required amount of funding was provided to the private schools in the district’s boundaries. Cause: District was unaware private school participation requirements applied to ESSER funding. Effect: The District did not reach out to the private schools within the district’s boundaries; therefore, we were not able to confirm compliance with the requirements outlined above. Questioned Costs: No questioned cost. Repeat Finding: No, this is not a repeat finding. Recommendation: Program requirements should be thoroughly reviewed for any new federal funding awarded. Views of Responsible Officials: See Corrective Action Plan on following page.
Finding 2023-004
FINDING #2023‐004: SPECIAL TESTS AND PROVISIONS – PARTICIPATION OF PRIVATE SCHOOL CHILDREN (50000) Assistance Listing Number and Title: 84.425 ‐ Education Stabilization Fund Discretionary Grants: Elementary, Secondary School Emergency Relief (ESSER) Fund Federal Grantor Name: U.S. Department of Education; Passed through California Department of Education Criteria: For programs under ESSER I, the District that receives funds under one or both of those programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the ESEA (20 USC 6320) (Assistance Listing 84.010) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act). To meet this requirement, the District must determine the proportional share of ESSER I available for equitable services in accordance with section 1117(a)(4)(A) of the ESEA (20 USC 6320(a)(4)(A)). Condition: During our compliance procedures related to participation of private school children, we noted the District did not conduct timely consultation with private school officials to extend funding for ESSER programs. Therefore, we were not able to verify the required amount of funding was provided to the private schools in the district’s boundaries. Cause: District was unaware private school participation requirements applied to ESSER funding. Effect: The District did not reach out to the private schools within the district’s boundaries; therefore, we were not able to confirm compliance with the requirements outlined above. Questioned Costs: No questioned cost. Repeat Finding: No, this is not a repeat finding. Recommendation: Program requirements should be thoroughly reviewed for any new federal funding awarded. Views of Responsible Officials: See Corrective Action Plan on following page.
Finding 2023-004
FINDING #2023‐004: SPECIAL TESTS AND PROVISIONS – PARTICIPATION OF PRIVATE SCHOOL CHILDREN (50000) Assistance Listing Number and Title: 84.425 ‐ Education Stabilization Fund Discretionary Grants: Elementary, Secondary School Emergency Relief (ESSER) Fund Federal Grantor Name: U.S. Department of Education; Passed through California Department of Education Criteria: For programs under ESSER I, the District that receives funds under one or both of those programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the ESEA (20 USC 6320) (Assistance Listing 84.010) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act). To meet this requirement, the District must determine the proportional share of ESSER I available for equitable services in accordance with section 1117(a)(4)(A) of the ESEA (20 USC 6320(a)(4)(A)). Condition: During our compliance procedures related to participation of private school children, we noted the District did not conduct timely consultation with private school officials to extend funding for ESSER programs. Therefore, we were not able to verify the required amount of funding was provided to the private schools in the district’s boundaries. Cause: District was unaware private school participation requirements applied to ESSER funding. Effect: The District did not reach out to the private schools within the district’s boundaries; therefore, we were not able to confirm compliance with the requirements outlined above. Questioned Costs: No questioned cost. Repeat Finding: No, this is not a repeat finding. Recommendation: Program requirements should be thoroughly reviewed for any new federal funding awarded. Views of Responsible Officials: See Corrective Action Plan on following page.
Finding 2023-004
FINDING #2023‐004: SPECIAL TESTS AND PROVISIONS – PARTICIPATION OF PRIVATE SCHOOL CHILDREN (50000) Assistance Listing Number and Title: 84.425 ‐ Education Stabilization Fund Discretionary Grants: Elementary, Secondary School Emergency Relief (ESSER) Fund Federal Grantor Name: U.S. Department of Education; Passed through California Department of Education Criteria: For programs under ESSER I, the District that receives funds under one or both of those programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the ESEA (20 USC 6320) (Assistance Listing 84.010) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act). To meet this requirement, the District must determine the proportional share of ESSER I available for equitable services in accordance with section 1117(a)(4)(A) of the ESEA (20 USC 6320(a)(4)(A)). Condition: During our compliance procedures related to participation of private school children, we noted the District did not conduct timely consultation with private school officials to extend funding for ESSER programs. Therefore, we were not able to verify the required amount of funding was provided to the private schools in the district’s boundaries. Cause: District was unaware private school participation requirements applied to ESSER funding. Effect: The District did not reach out to the private schools within the district’s boundaries; therefore, we were not able to confirm compliance with the requirements outlined above. Questioned Costs: No questioned cost. Repeat Finding: No, this is not a repeat finding. Recommendation: Program requirements should be thoroughly reviewed for any new federal funding awarded. Views of Responsible Officials: See Corrective Action Plan on following page.
Finding 2023-004
FINDING #2023‐004: SPECIAL TESTS AND PROVISIONS – PARTICIPATION OF PRIVATE SCHOOL CHILDREN (50000) Assistance Listing Number and Title: 84.425 ‐ Education Stabilization Fund Discretionary Grants: Elementary, Secondary School Emergency Relief (ESSER) Fund Federal Grantor Name: U.S. Department of Education; Passed through California Department of Education Criteria: For programs under ESSER I, the District that receives funds under one or both of those programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the ESEA (20 USC 6320) (Assistance Listing 84.010) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act). To meet this requirement, the District must determine the proportional share of ESSER I available for equitable services in accordance with section 1117(a)(4)(A) of the ESEA (20 USC 6320(a)(4)(A)). Condition: During our compliance procedures related to participation of private school children, we noted the District did not conduct timely consultation with private school officials to extend funding for ESSER programs. Therefore, we were not able to verify the required amount of funding was provided to the private schools in the district’s boundaries. Cause: District was unaware private school participation requirements applied to ESSER funding. Effect: The District did not reach out to the private schools within the district’s boundaries; therefore, we were not able to confirm compliance with the requirements outlined above. Questioned Costs: No questioned cost. Repeat Finding: No, this is not a repeat finding. Recommendation: Program requirements should be thoroughly reviewed for any new federal funding awarded. Views of Responsible Officials: See Corrective Action Plan on following page.
Finding 2023-004
FINDING #2023‐004: SPECIAL TESTS AND PROVISIONS – PARTICIPATION OF PRIVATE SCHOOL CHILDREN (50000) Assistance Listing Number and Title: 84.425 ‐ Education Stabilization Fund Discretionary Grants: Elementary, Secondary School Emergency Relief (ESSER) Fund Federal Grantor Name: U.S. Department of Education; Passed through California Department of Education Criteria: For programs under ESSER I, the District that receives funds under one or both of those programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the ESEA (20 USC 6320) (Assistance Listing 84.010) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act). To meet this requirement, the District must determine the proportional share of ESSER I available for equitable services in accordance with section 1117(a)(4)(A) of the ESEA (20 USC 6320(a)(4)(A)). Condition: During our compliance procedures related to participation of private school children, we noted the District did not conduct timely consultation with private school officials to extend funding for ESSER programs. Therefore, we were not able to verify the required amount of funding was provided to the private schools in the district’s boundaries. Cause: District was unaware private school participation requirements applied to ESSER funding. Effect: The District did not reach out to the private schools within the district’s boundaries; therefore, we were not able to confirm compliance with the requirements outlined above. Questioned Costs: No questioned cost. Repeat Finding: No, this is not a repeat finding. Recommendation: Program requirements should be thoroughly reviewed for any new federal funding awarded. Views of Responsible Officials: See Corrective Action Plan on following page.
Finding 2023-004
FINDING #2023‐004: SPECIAL TESTS AND PROVISIONS – PARTICIPATION OF PRIVATE SCHOOL CHILDREN (50000) Assistance Listing Number and Title: 84.425 ‐ Education Stabilization Fund Discretionary Grants: Elementary, Secondary School Emergency Relief (ESSER) Fund Federal Grantor Name: U.S. Department of Education; Passed through California Department of Education Criteria: For programs under ESSER I, the District that receives funds under one or both of those programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the ESEA (20 USC 6320) (Assistance Listing 84.010) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act). To meet this requirement, the District must determine the proportional share of ESSER I available for equitable services in accordance with section 1117(a)(4)(A) of the ESEA (20 USC 6320(a)(4)(A)). Condition: During our compliance procedures related to participation of private school children, we noted the District did not conduct timely consultation with private school officials to extend funding for ESSER programs. Therefore, we were not able to verify the required amount of funding was provided to the private schools in the district’s boundaries. Cause: District was unaware private school participation requirements applied to ESSER funding. Effect: The District did not reach out to the private schools within the district’s boundaries; therefore, we were not able to confirm compliance with the requirements outlined above. Questioned Costs: No questioned cost. Repeat Finding: No, this is not a repeat finding. Recommendation: Program requirements should be thoroughly reviewed for any new federal funding awarded. Views of Responsible Officials: See Corrective Action Plan on following page.
Finding 2023-004
FINDING #2023‐004: SPECIAL TESTS AND PROVISIONS – PARTICIPATION OF PRIVATE SCHOOL CHILDREN (50000) Assistance Listing Number and Title: 84.425 ‐ Education Stabilization Fund Discretionary Grants: Elementary, Secondary School Emergency Relief (ESSER) Fund Federal Grantor Name: U.S. Department of Education; Passed through California Department of Education Criteria: For programs under ESSER I, the District that receives funds under one or both of those programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the ESEA (20 USC 6320) (Assistance Listing 84.010) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act). To meet this requirement, the District must determine the proportional share of ESSER I available for equitable services in accordance with section 1117(a)(4)(A) of the ESEA (20 USC 6320(a)(4)(A)). Condition: During our compliance procedures related to participation of private school children, we noted the District did not conduct timely consultation with private school officials to extend funding for ESSER programs. Therefore, we were not able to verify the required amount of funding was provided to the private schools in the district’s boundaries. Cause: District was unaware private school participation requirements applied to ESSER funding. Effect: The District did not reach out to the private schools within the district’s boundaries; therefore, we were not able to confirm compliance with the requirements outlined above. Questioned Costs: No questioned cost. Repeat Finding: No, this is not a repeat finding. Recommendation: Program requirements should be thoroughly reviewed for any new federal funding awarded. Views of Responsible Officials: See Corrective Action Plan on following page.
Finding 2023-004
FINDING #2023‐004: SPECIAL TESTS AND PROVISIONS – PARTICIPATION OF PRIVATE SCHOOL CHILDREN (50000) Assistance Listing Number and Title: 84.425 ‐ Education Stabilization Fund Discretionary Grants: Elementary, Secondary School Emergency Relief (ESSER) Fund Federal Grantor Name: U.S. Department of Education; Passed through California Department of Education Criteria: For programs under ESSER I, the District that receives funds under one or both of those programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the ESEA (20 USC 6320) (Assistance Listing 84.010) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act). To meet this requirement, the District must determine the proportional share of ESSER I available for equitable services in accordance with section 1117(a)(4)(A) of the ESEA (20 USC 6320(a)(4)(A)). Condition: During our compliance procedures related to participation of private school children, we noted the District did not conduct timely consultation with private school officials to extend funding for ESSER programs. Therefore, we were not able to verify the required amount of funding was provided to the private schools in the district’s boundaries. Cause: District was unaware private school participation requirements applied to ESSER funding. Effect: The District did not reach out to the private schools within the district’s boundaries; therefore, we were not able to confirm compliance with the requirements outlined above. Questioned Costs: No questioned cost. Repeat Finding: No, this is not a repeat finding. Recommendation: Program requirements should be thoroughly reviewed for any new federal funding awarded. Views of Responsible Officials: See Corrective Action Plan on following page.
Finding 2023-004
FINDING #2023‐004: SPECIAL TESTS AND PROVISIONS – PARTICIPATION OF PRIVATE SCHOOL CHILDREN (50000) Assistance Listing Number and Title: 84.425 ‐ Education Stabilization Fund Discretionary Grants: Elementary, Secondary School Emergency Relief (ESSER) Fund Federal Grantor Name: U.S. Department of Education; Passed through California Department of Education Criteria: For programs under ESSER I, the District that receives funds under one or both of those programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the ESEA (20 USC 6320) (Assistance Listing 84.010) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act). To meet this requirement, the District must determine the proportional share of ESSER I available for equitable services in accordance with section 1117(a)(4)(A) of the ESEA (20 USC 6320(a)(4)(A)). Condition: During our compliance procedures related to participation of private school children, we noted the District did not conduct timely consultation with private school officials to extend funding for ESSER programs. Therefore, we were not able to verify the required amount of funding was provided to the private schools in the district’s boundaries. Cause: District was unaware private school participation requirements applied to ESSER funding. Effect: The District did not reach out to the private schools within the district’s boundaries; therefore, we were not able to confirm compliance with the requirements outlined above. Questioned Costs: No questioned cost. Repeat Finding: No, this is not a repeat finding. Recommendation: Program requirements should be thoroughly reviewed for any new federal funding awarded. Views of Responsible Officials: See Corrective Action Plan on following page.
Finding 2023-004
FINDING #2023‐004: SPECIAL TESTS AND PROVISIONS – PARTICIPATION OF PRIVATE SCHOOL CHILDREN (50000) Assistance Listing Number and Title: 84.425 ‐ Education Stabilization Fund Discretionary Grants: Elementary, Secondary School Emergency Relief (ESSER) Fund Federal Grantor Name: U.S. Department of Education; Passed through California Department of Education Criteria: For programs under ESSER I, the District that receives funds under one or both of those programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the ESEA (20 USC 6320) (Assistance Listing 84.010) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act). To meet this requirement, the District must determine the proportional share of ESSER I available for equitable services in accordance with section 1117(a)(4)(A) of the ESEA (20 USC 6320(a)(4)(A)). Condition: During our compliance procedures related to participation of private school children, we noted the District did not conduct timely consultation with private school officials to extend funding for ESSER programs. Therefore, we were not able to verify the required amount of funding was provided to the private schools in the district’s boundaries. Cause: District was unaware private school participation requirements applied to ESSER funding. Effect: The District did not reach out to the private schools within the district’s boundaries; therefore, we were not able to confirm compliance with the requirements outlined above. Questioned Costs: No questioned cost. Repeat Finding: No, this is not a repeat finding. Recommendation: Program requirements should be thoroughly reviewed for any new federal funding awarded. Views of Responsible Officials: See Corrective Action Plan on following page.
Finding 2023-004
FINDING #2023‐004: SPECIAL TESTS AND PROVISIONS – PARTICIPATION OF PRIVATE SCHOOL CHILDREN (50000) Assistance Listing Number and Title: 84.425 ‐ Education Stabilization Fund Discretionary Grants: Elementary, Secondary School Emergency Relief (ESSER) Fund Federal Grantor Name: U.S. Department of Education; Passed through California Department of Education Criteria: For programs under ESSER I, the District that receives funds under one or both of those programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the ESEA (20 USC 6320) (Assistance Listing 84.010) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act). To meet this requirement, the District must determine the proportional share of ESSER I available for equitable services in accordance with section 1117(a)(4)(A) of the ESEA (20 USC 6320(a)(4)(A)). Condition: During our compliance procedures related to participation of private school children, we noted the District did not conduct timely consultation with private school officials to extend funding for ESSER programs. Therefore, we were not able to verify the required amount of funding was provided to the private schools in the district’s boundaries. Cause: District was unaware private school participation requirements applied to ESSER funding. Effect: The District did not reach out to the private schools within the district’s boundaries; therefore, we were not able to confirm compliance with the requirements outlined above. Questioned Costs: No questioned cost. Repeat Finding: No, this is not a repeat finding. Recommendation: Program requirements should be thoroughly reviewed for any new federal funding awarded. Views of Responsible Officials: See Corrective Action Plan on following page.
Finding 2023-004
FINDING #2023‐004: SPECIAL TESTS AND PROVISIONS – PARTICIPATION OF PRIVATE SCHOOL CHILDREN (50000) Assistance Listing Number and Title: 84.425 ‐ Education Stabilization Fund Discretionary Grants: Elementary, Secondary School Emergency Relief (ESSER) Fund Federal Grantor Name: U.S. Department of Education; Passed through California Department of Education Criteria: For programs under ESSER I, the District that receives funds under one or both of those programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the ESEA (20 USC 6320) (Assistance Listing 84.010) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act). To meet this requirement, the District must determine the proportional share of ESSER I available for equitable services in accordance with section 1117(a)(4)(A) of the ESEA (20 USC 6320(a)(4)(A)). Condition: During our compliance procedures related to participation of private school children, we noted the District did not conduct timely consultation with private school officials to extend funding for ESSER programs. Therefore, we were not able to verify the required amount of funding was provided to the private schools in the district’s boundaries. Cause: District was unaware private school participation requirements applied to ESSER funding. Effect: The District did not reach out to the private schools within the district’s boundaries; therefore, we were not able to confirm compliance with the requirements outlined above. Questioned Costs: No questioned cost. Repeat Finding: No, this is not a repeat finding. Recommendation: Program requirements should be thoroughly reviewed for any new federal funding awarded. Views of Responsible Officials: See Corrective Action Plan on following page.