Finding 2023-001: Time and Effort Requirements (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: To support salaries and wages for employees that work on federal programs, local educational agencies (LEAs) are required to maintain time and effort records that accurately reflect the work performed. These time and effort records must: (1) be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (2) be incorporated into the official records of the LEA; (3) reasonably reflect the total activity for which the employee is compensated by the LEA, not exceeding 100% of compensated activities; (4) encompass both federally assisted and all other activities compensated by the LEA on an integrated basis, but may include the use of subsidiary records as defined in the LEA’s written policy; (5) comply with the established accounting policies and practices of the LEA; and (6) support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Budget estimates or percentages determined before the services are performed alone do not qualify as support for charges to Federal awards.
Condition: The LEA failed to provide all the time and effort documentation that the California Department of Education (CDE) requested to support salaries and benefits charged to the Federal Stimulus funds.
Cause: The LEA did not have sufficient time and effort procedures to ensure that their records were supported by a system of internal controls which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Specifically, the LEA’s procedures did not include controls to ensure that time and effort records include cost objectives, and account for the total activity for which the employee is compensated by the LEA as required by federal regulations.
Effect: The LEA must upload into the CDE Monitoring Tool (CMT) documentation to support the $510,311.76 in salaries and benefits charged to ESSER II and ESSER III funds.
Questioned Costs: The LEA did not provide documentation for $510,311.76 charged to ESSER programs. Specifically, the LEA failed to provide sufficient documentation to support $164,012.89 in salaries charged to ESSER II - Resource 3212 as well as $301,103.34 in salaries charged to ESSER III – Resource 3213.
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE. Auditors sampled 21 employees during the FPM audit.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the new time and effort policy and offered training to agency-wide members.
Finding 2023-001: Time and Effort Requirements (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: To support salaries and wages for employees that work on federal programs, local educational agencies (LEAs) are required to maintain time and effort records that accurately reflect the work performed. These time and effort records must: (1) be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (2) be incorporated into the official records of the LEA; (3) reasonably reflect the total activity for which the employee is compensated by the LEA, not exceeding 100% of compensated activities; (4) encompass both federally assisted and all other activities compensated by the LEA on an integrated basis, but may include the use of subsidiary records as defined in the LEA’s written policy; (5) comply with the established accounting policies and practices of the LEA; and (6) support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Budget estimates or percentages determined before the services are performed alone do not qualify as support for charges to Federal awards.
Condition: The LEA failed to provide all the time and effort documentation that the California Department of Education (CDE) requested to support salaries and benefits charged to the Federal Stimulus funds.
Cause: The LEA did not have sufficient time and effort procedures to ensure that their records were supported by a system of internal controls which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Specifically, the LEA’s procedures did not include controls to ensure that time and effort records include cost objectives, and account for the total activity for which the employee is compensated by the LEA as required by federal regulations.
Effect: The LEA must upload into the CDE Monitoring Tool (CMT) documentation to support the $510,311.76 in salaries and benefits charged to ESSER II and ESSER III funds.
Questioned Costs: The LEA did not provide documentation for $510,311.76 charged to ESSER programs. Specifically, the LEA failed to provide sufficient documentation to support $164,012.89 in salaries charged to ESSER II - Resource 3212 as well as $301,103.34 in salaries charged to ESSER III – Resource 3213.
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE. Auditors sampled 21 employees during the FPM audit.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the new time and effort policy and offered training to agency-wide members.
Finding 2023-001: Time and Effort Requirements (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: To support salaries and wages for employees that work on federal programs, local educational agencies (LEAs) are required to maintain time and effort records that accurately reflect the work performed. These time and effort records must: (1) be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (2) be incorporated into the official records of the LEA; (3) reasonably reflect the total activity for which the employee is compensated by the LEA, not exceeding 100% of compensated activities; (4) encompass both federally assisted and all other activities compensated by the LEA on an integrated basis, but may include the use of subsidiary records as defined in the LEA’s written policy; (5) comply with the established accounting policies and practices of the LEA; and (6) support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Budget estimates or percentages determined before the services are performed alone do not qualify as support for charges to Federal awards.
Condition: The LEA failed to provide all the time and effort documentation that the California Department of Education (CDE) requested to support salaries and benefits charged to the Federal Stimulus funds.
Cause: The LEA did not have sufficient time and effort procedures to ensure that their records were supported by a system of internal controls which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Specifically, the LEA’s procedures did not include controls to ensure that time and effort records include cost objectives, and account for the total activity for which the employee is compensated by the LEA as required by federal regulations.
Effect: The LEA must upload into the CDE Monitoring Tool (CMT) documentation to support the $510,311.76 in salaries and benefits charged to ESSER II and ESSER III funds.
Questioned Costs: The LEA did not provide documentation for $510,311.76 charged to ESSER programs. Specifically, the LEA failed to provide sufficient documentation to support $164,012.89 in salaries charged to ESSER II - Resource 3212 as well as $301,103.34 in salaries charged to ESSER III – Resource 3213.
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE. Auditors sampled 21 employees during the FPM audit.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the new time and effort policy and offered training to agency-wide members.
Finding 2023-001: Time and Effort Requirements (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: To support salaries and wages for employees that work on federal programs, local educational agencies (LEAs) are required to maintain time and effort records that accurately reflect the work performed. These time and effort records must: (1) be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (2) be incorporated into the official records of the LEA; (3) reasonably reflect the total activity for which the employee is compensated by the LEA, not exceeding 100% of compensated activities; (4) encompass both federally assisted and all other activities compensated by the LEA on an integrated basis, but may include the use of subsidiary records as defined in the LEA’s written policy; (5) comply with the established accounting policies and practices of the LEA; and (6) support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Budget estimates or percentages determined before the services are performed alone do not qualify as support for charges to Federal awards.
Condition: The LEA failed to provide all the time and effort documentation that the California Department of Education (CDE) requested to support salaries and benefits charged to the Federal Stimulus funds.
Cause: The LEA did not have sufficient time and effort procedures to ensure that their records were supported by a system of internal controls which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Specifically, the LEA’s procedures did not include controls to ensure that time and effort records include cost objectives, and account for the total activity for which the employee is compensated by the LEA as required by federal regulations.
Effect: The LEA must upload into the CDE Monitoring Tool (CMT) documentation to support the $510,311.76 in salaries and benefits charged to ESSER II and ESSER III funds.
Questioned Costs: The LEA did not provide documentation for $510,311.76 charged to ESSER programs. Specifically, the LEA failed to provide sufficient documentation to support $164,012.89 in salaries charged to ESSER II - Resource 3212 as well as $301,103.34 in salaries charged to ESSER III – Resource 3213.
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE. Auditors sampled 21 employees during the FPM audit.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the new time and effort policy and offered training to agency-wide members.
Finding 2023-001: Time and Effort Requirements (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: To support salaries and wages for employees that work on federal programs, local educational agencies (LEAs) are required to maintain time and effort records that accurately reflect the work performed. These time and effort records must: (1) be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (2) be incorporated into the official records of the LEA; (3) reasonably reflect the total activity for which the employee is compensated by the LEA, not exceeding 100% of compensated activities; (4) encompass both federally assisted and all other activities compensated by the LEA on an integrated basis, but may include the use of subsidiary records as defined in the LEA’s written policy; (5) comply with the established accounting policies and practices of the LEA; and (6) support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Budget estimates or percentages determined before the services are performed alone do not qualify as support for charges to Federal awards.
Condition: The LEA failed to provide all the time and effort documentation that the California Department of Education (CDE) requested to support salaries and benefits charged to the Federal Stimulus funds.
Cause: The LEA did not have sufficient time and effort procedures to ensure that their records were supported by a system of internal controls which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Specifically, the LEA’s procedures did not include controls to ensure that time and effort records include cost objectives, and account for the total activity for which the employee is compensated by the LEA as required by federal regulations.
Effect: The LEA must upload into the CDE Monitoring Tool (CMT) documentation to support the $510,311.76 in salaries and benefits charged to ESSER II and ESSER III funds.
Questioned Costs: The LEA did not provide documentation for $510,311.76 charged to ESSER programs. Specifically, the LEA failed to provide sufficient documentation to support $164,012.89 in salaries charged to ESSER II - Resource 3212 as well as $301,103.34 in salaries charged to ESSER III – Resource 3213.
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE. Auditors sampled 21 employees during the FPM audit.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the new time and effort policy and offered training to agency-wide members.
Finding 2023-001: Time and Effort Requirements (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: To support salaries and wages for employees that work on federal programs, local educational agencies (LEAs) are required to maintain time and effort records that accurately reflect the work performed. These time and effort records must: (1) be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (2) be incorporated into the official records of the LEA; (3) reasonably reflect the total activity for which the employee is compensated by the LEA, not exceeding 100% of compensated activities; (4) encompass both federally assisted and all other activities compensated by the LEA on an integrated basis, but may include the use of subsidiary records as defined in the LEA’s written policy; (5) comply with the established accounting policies and practices of the LEA; and (6) support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Budget estimates or percentages determined before the services are performed alone do not qualify as support for charges to Federal awards.
Condition: The LEA failed to provide all the time and effort documentation that the California Department of Education (CDE) requested to support salaries and benefits charged to the Federal Stimulus funds.
Cause: The LEA did not have sufficient time and effort procedures to ensure that their records were supported by a system of internal controls which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Specifically, the LEA’s procedures did not include controls to ensure that time and effort records include cost objectives, and account for the total activity for which the employee is compensated by the LEA as required by federal regulations.
Effect: The LEA must upload into the CDE Monitoring Tool (CMT) documentation to support the $510,311.76 in salaries and benefits charged to ESSER II and ESSER III funds.
Questioned Costs: The LEA did not provide documentation for $510,311.76 charged to ESSER programs. Specifically, the LEA failed to provide sufficient documentation to support $164,012.89 in salaries charged to ESSER II - Resource 3212 as well as $301,103.34 in salaries charged to ESSER III – Resource 3213.
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE. Auditors sampled 21 employees during the FPM audit.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the new time and effort policy and offered training to agency-wide members.
Finding 2023-001: Time and Effort Requirements (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: To support salaries and wages for employees that work on federal programs, local educational agencies (LEAs) are required to maintain time and effort records that accurately reflect the work performed. These time and effort records must: (1) be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (2) be incorporated into the official records of the LEA; (3) reasonably reflect the total activity for which the employee is compensated by the LEA, not exceeding 100% of compensated activities; (4) encompass both federally assisted and all other activities compensated by the LEA on an integrated basis, but may include the use of subsidiary records as defined in the LEA’s written policy; (5) comply with the established accounting policies and practices of the LEA; and (6) support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Budget estimates or percentages determined before the services are performed alone do not qualify as support for charges to Federal awards.
Condition: The LEA failed to provide all the time and effort documentation that the California Department of Education (CDE) requested to support salaries and benefits charged to the Federal Stimulus funds.
Cause: The LEA did not have sufficient time and effort procedures to ensure that their records were supported by a system of internal controls which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Specifically, the LEA’s procedures did not include controls to ensure that time and effort records include cost objectives, and account for the total activity for which the employee is compensated by the LEA as required by federal regulations.
Effect: The LEA must upload into the CDE Monitoring Tool (CMT) documentation to support the $510,311.76 in salaries and benefits charged to ESSER II and ESSER III funds.
Questioned Costs: The LEA did not provide documentation for $510,311.76 charged to ESSER programs. Specifically, the LEA failed to provide sufficient documentation to support $164,012.89 in salaries charged to ESSER II - Resource 3212 as well as $301,103.34 in salaries charged to ESSER III – Resource 3213.
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE. Auditors sampled 21 employees during the FPM audit.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the new time and effort policy and offered training to agency-wide members.
Finding 2023-001: Time and Effort Requirements (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: To support salaries and wages for employees that work on federal programs, local educational agencies (LEAs) are required to maintain time and effort records that accurately reflect the work performed. These time and effort records must: (1) be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (2) be incorporated into the official records of the LEA; (3) reasonably reflect the total activity for which the employee is compensated by the LEA, not exceeding 100% of compensated activities; (4) encompass both federally assisted and all other activities compensated by the LEA on an integrated basis, but may include the use of subsidiary records as defined in the LEA’s written policy; (5) comply with the established accounting policies and practices of the LEA; and (6) support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Budget estimates or percentages determined before the services are performed alone do not qualify as support for charges to Federal awards.
Condition: The LEA failed to provide all the time and effort documentation that the California Department of Education (CDE) requested to support salaries and benefits charged to the Federal Stimulus funds.
Cause: The LEA did not have sufficient time and effort procedures to ensure that their records were supported by a system of internal controls which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Specifically, the LEA’s procedures did not include controls to ensure that time and effort records include cost objectives, and account for the total activity for which the employee is compensated by the LEA as required by federal regulations.
Effect: The LEA must upload into the CDE Monitoring Tool (CMT) documentation to support the $510,311.76 in salaries and benefits charged to ESSER II and ESSER III funds.
Questioned Costs: The LEA did not provide documentation for $510,311.76 charged to ESSER programs. Specifically, the LEA failed to provide sufficient documentation to support $164,012.89 in salaries charged to ESSER II - Resource 3212 as well as $301,103.34 in salaries charged to ESSER III – Resource 3213.
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE. Auditors sampled 21 employees during the FPM audit.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the new time and effort policy and offered training to agency-wide members.
Finding 2023-001: Time and Effort Requirements (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: To support salaries and wages for employees that work on federal programs, local educational agencies (LEAs) are required to maintain time and effort records that accurately reflect the work performed. These time and effort records must: (1) be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (2) be incorporated into the official records of the LEA; (3) reasonably reflect the total activity for which the employee is compensated by the LEA, not exceeding 100% of compensated activities; (4) encompass both federally assisted and all other activities compensated by the LEA on an integrated basis, but may include the use of subsidiary records as defined in the LEA’s written policy; (5) comply with the established accounting policies and practices of the LEA; and (6) support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Budget estimates or percentages determined before the services are performed alone do not qualify as support for charges to Federal awards.
Condition: The LEA failed to provide all the time and effort documentation that the California Department of Education (CDE) requested to support salaries and benefits charged to the Federal Stimulus funds.
Cause: The LEA did not have sufficient time and effort procedures to ensure that their records were supported by a system of internal controls which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Specifically, the LEA’s procedures did not include controls to ensure that time and effort records include cost objectives, and account for the total activity for which the employee is compensated by the LEA as required by federal regulations.
Effect: The LEA must upload into the CDE Monitoring Tool (CMT) documentation to support the $510,311.76 in salaries and benefits charged to ESSER II and ESSER III funds.
Questioned Costs: The LEA did not provide documentation for $510,311.76 charged to ESSER programs. Specifically, the LEA failed to provide sufficient documentation to support $164,012.89 in salaries charged to ESSER II - Resource 3212 as well as $301,103.34 in salaries charged to ESSER III – Resource 3213.
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE. Auditors sampled 21 employees during the FPM audit.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the new time and effort policy and offered training to agency-wide members.
Finding 2023-001: Time and Effort Requirements (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: To support salaries and wages for employees that work on federal programs, local educational agencies (LEAs) are required to maintain time and effort records that accurately reflect the work performed. These time and effort records must: (1) be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (2) be incorporated into the official records of the LEA; (3) reasonably reflect the total activity for which the employee is compensated by the LEA, not exceeding 100% of compensated activities; (4) encompass both federally assisted and all other activities compensated by the LEA on an integrated basis, but may include the use of subsidiary records as defined in the LEA’s written policy; (5) comply with the established accounting policies and practices of the LEA; and (6) support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Budget estimates or percentages determined before the services are performed alone do not qualify as support for charges to Federal awards.
Condition: The LEA failed to provide all the time and effort documentation that the California Department of Education (CDE) requested to support salaries and benefits charged to the Federal Stimulus funds.
Cause: The LEA did not have sufficient time and effort procedures to ensure that their records were supported by a system of internal controls which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Specifically, the LEA’s procedures did not include controls to ensure that time and effort records include cost objectives, and account for the total activity for which the employee is compensated by the LEA as required by federal regulations.
Effect: The LEA must upload into the CDE Monitoring Tool (CMT) documentation to support the $510,311.76 in salaries and benefits charged to ESSER II and ESSER III funds.
Questioned Costs: The LEA did not provide documentation for $510,311.76 charged to ESSER programs. Specifically, the LEA failed to provide sufficient documentation to support $164,012.89 in salaries charged to ESSER II - Resource 3212 as well as $301,103.34 in salaries charged to ESSER III – Resource 3213.
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE. Auditors sampled 21 employees during the FPM audit.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the new time and effort policy and offered training to agency-wide members.
Finding 2023-002: Equipment Inventory Management (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: The LEA must maintain documentation to substantiate that all equipment purchases are reasonable, necessary, and allowable in accordance with federal state and program requirements. Also, an LEA must establish and maintain a historical inventory system for equipment with an acquisition cost of $500 or more per unit, which contains all required elements as specified in 2 CFR 200.313(d)(1) and the LEA must conduct a physical inventory of the property and the results must be reconciled with the property records at least once every two years. In addition, the LEA must obtain prior written approval from CDE for capital expenditures to be allowable; and the LEA must follow applicable construction regulations. The LEA must ensure heating, ventilation, and air conditioning (HVAC) systems require the use of American Society of Heating, Refrigeration, and Air Conditioning Engineer (ASHRAE) standards and the LEA must ensure every contract for minor remodeling, renovation, repair, or construction contracts in excess of $2,000 contains a provision stating the prevailing wages that must be paid to laborers and mechanics that are not less than those established for the locality of the project. The LEA is required to have a system of internal control which provides reasonable assurance that all costs charged to the programs are reasonable, necessary, and allowable in accordance with applicable statutes, regulations, and program requirements.
Condition: The LEA failed to provide documentation to show a complete inventory that includes all required elements and all equipment purchased with Federal Stimulus funds. For example, the LEA purchased markerboard, Dell Latitude computers, and tables using Federal Stimulus funds with ESSER II (Resource 3212) and ESSER III (Resource 3213); however, the items were not properly documented on the LEA’s inventory to substantiate the total of $28,330.66 in equipment purchased with Federal stimulus funds. In addition, the LEA failed to provide evidence of the physical check at least once every two years. Additionally, the LEA’s procedures for the equipment inventory does not contain all required elements in the asset tag - Percent of Federal Award; Transfer; Disposition; Replacement; Use and Current Condition; Fund Source; and Evidence of the physical check.
Cause: The LEA has experienced significant employee turnover, which has caused a lack of oversight of certain compliance requirements.
Effect: Equipment purchased with federal funds may not be specifically identified.
Questioned Costs: $28,330.66
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the procurement policies to match Uniform Guidance requirements.
Finding 2023-002: Equipment Inventory Management (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: The LEA must maintain documentation to substantiate that all equipment purchases are reasonable, necessary, and allowable in accordance with federal state and program requirements. Also, an LEA must establish and maintain a historical inventory system for equipment with an acquisition cost of $500 or more per unit, which contains all required elements as specified in 2 CFR 200.313(d)(1) and the LEA must conduct a physical inventory of the property and the results must be reconciled with the property records at least once every two years. In addition, the LEA must obtain prior written approval from CDE for capital expenditures to be allowable; and the LEA must follow applicable construction regulations. The LEA must ensure heating, ventilation, and air conditioning (HVAC) systems require the use of American Society of Heating, Refrigeration, and Air Conditioning Engineer (ASHRAE) standards and the LEA must ensure every contract for minor remodeling, renovation, repair, or construction contracts in excess of $2,000 contains a provision stating the prevailing wages that must be paid to laborers and mechanics that are not less than those established for the locality of the project. The LEA is required to have a system of internal control which provides reasonable assurance that all costs charged to the programs are reasonable, necessary, and allowable in accordance with applicable statutes, regulations, and program requirements.
Condition: The LEA failed to provide documentation to show a complete inventory that includes all required elements and all equipment purchased with Federal Stimulus funds. For example, the LEA purchased markerboard, Dell Latitude computers, and tables using Federal Stimulus funds with ESSER II (Resource 3212) and ESSER III (Resource 3213); however, the items were not properly documented on the LEA’s inventory to substantiate the total of $28,330.66 in equipment purchased with Federal stimulus funds. In addition, the LEA failed to provide evidence of the physical check at least once every two years. Additionally, the LEA’s procedures for the equipment inventory does not contain all required elements in the asset tag - Percent of Federal Award; Transfer; Disposition; Replacement; Use and Current Condition; Fund Source; and Evidence of the physical check.
Cause: The LEA has experienced significant employee turnover, which has caused a lack of oversight of certain compliance requirements.
Effect: Equipment purchased with federal funds may not be specifically identified.
Questioned Costs: $28,330.66
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the procurement policies to match Uniform Guidance requirements.
Finding 2023-002: Equipment Inventory Management (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: The LEA must maintain documentation to substantiate that all equipment purchases are reasonable, necessary, and allowable in accordance with federal state and program requirements. Also, an LEA must establish and maintain a historical inventory system for equipment with an acquisition cost of $500 or more per unit, which contains all required elements as specified in 2 CFR 200.313(d)(1) and the LEA must conduct a physical inventory of the property and the results must be reconciled with the property records at least once every two years. In addition, the LEA must obtain prior written approval from CDE for capital expenditures to be allowable; and the LEA must follow applicable construction regulations. The LEA must ensure heating, ventilation, and air conditioning (HVAC) systems require the use of American Society of Heating, Refrigeration, and Air Conditioning Engineer (ASHRAE) standards and the LEA must ensure every contract for minor remodeling, renovation, repair, or construction contracts in excess of $2,000 contains a provision stating the prevailing wages that must be paid to laborers and mechanics that are not less than those established for the locality of the project. The LEA is required to have a system of internal control which provides reasonable assurance that all costs charged to the programs are reasonable, necessary, and allowable in accordance with applicable statutes, regulations, and program requirements.
Condition: The LEA failed to provide documentation to show a complete inventory that includes all required elements and all equipment purchased with Federal Stimulus funds. For example, the LEA purchased markerboard, Dell Latitude computers, and tables using Federal Stimulus funds with ESSER II (Resource 3212) and ESSER III (Resource 3213); however, the items were not properly documented on the LEA’s inventory to substantiate the total of $28,330.66 in equipment purchased with Federal stimulus funds. In addition, the LEA failed to provide evidence of the physical check at least once every two years. Additionally, the LEA’s procedures for the equipment inventory does not contain all required elements in the asset tag - Percent of Federal Award; Transfer; Disposition; Replacement; Use and Current Condition; Fund Source; and Evidence of the physical check.
Cause: The LEA has experienced significant employee turnover, which has caused a lack of oversight of certain compliance requirements.
Effect: Equipment purchased with federal funds may not be specifically identified.
Questioned Costs: $28,330.66
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the procurement policies to match Uniform Guidance requirements.
Finding 2023-002: Equipment Inventory Management (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: The LEA must maintain documentation to substantiate that all equipment purchases are reasonable, necessary, and allowable in accordance with federal state and program requirements. Also, an LEA must establish and maintain a historical inventory system for equipment with an acquisition cost of $500 or more per unit, which contains all required elements as specified in 2 CFR 200.313(d)(1) and the LEA must conduct a physical inventory of the property and the results must be reconciled with the property records at least once every two years. In addition, the LEA must obtain prior written approval from CDE for capital expenditures to be allowable; and the LEA must follow applicable construction regulations. The LEA must ensure heating, ventilation, and air conditioning (HVAC) systems require the use of American Society of Heating, Refrigeration, and Air Conditioning Engineer (ASHRAE) standards and the LEA must ensure every contract for minor remodeling, renovation, repair, or construction contracts in excess of $2,000 contains a provision stating the prevailing wages that must be paid to laborers and mechanics that are not less than those established for the locality of the project. The LEA is required to have a system of internal control which provides reasonable assurance that all costs charged to the programs are reasonable, necessary, and allowable in accordance with applicable statutes, regulations, and program requirements.
Condition: The LEA failed to provide documentation to show a complete inventory that includes all required elements and all equipment purchased with Federal Stimulus funds. For example, the LEA purchased markerboard, Dell Latitude computers, and tables using Federal Stimulus funds with ESSER II (Resource 3212) and ESSER III (Resource 3213); however, the items were not properly documented on the LEA’s inventory to substantiate the total of $28,330.66 in equipment purchased with Federal stimulus funds. In addition, the LEA failed to provide evidence of the physical check at least once every two years. Additionally, the LEA’s procedures for the equipment inventory does not contain all required elements in the asset tag - Percent of Federal Award; Transfer; Disposition; Replacement; Use and Current Condition; Fund Source; and Evidence of the physical check.
Cause: The LEA has experienced significant employee turnover, which has caused a lack of oversight of certain compliance requirements.
Effect: Equipment purchased with federal funds may not be specifically identified.
Questioned Costs: $28,330.66
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the procurement policies to match Uniform Guidance requirements.
Finding 2023-002: Equipment Inventory Management (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: The LEA must maintain documentation to substantiate that all equipment purchases are reasonable, necessary, and allowable in accordance with federal state and program requirements. Also, an LEA must establish and maintain a historical inventory system for equipment with an acquisition cost of $500 or more per unit, which contains all required elements as specified in 2 CFR 200.313(d)(1) and the LEA must conduct a physical inventory of the property and the results must be reconciled with the property records at least once every two years. In addition, the LEA must obtain prior written approval from CDE for capital expenditures to be allowable; and the LEA must follow applicable construction regulations. The LEA must ensure heating, ventilation, and air conditioning (HVAC) systems require the use of American Society of Heating, Refrigeration, and Air Conditioning Engineer (ASHRAE) standards and the LEA must ensure every contract for minor remodeling, renovation, repair, or construction contracts in excess of $2,000 contains a provision stating the prevailing wages that must be paid to laborers and mechanics that are not less than those established for the locality of the project. The LEA is required to have a system of internal control which provides reasonable assurance that all costs charged to the programs are reasonable, necessary, and allowable in accordance with applicable statutes, regulations, and program requirements.
Condition: The LEA failed to provide documentation to show a complete inventory that includes all required elements and all equipment purchased with Federal Stimulus funds. For example, the LEA purchased markerboard, Dell Latitude computers, and tables using Federal Stimulus funds with ESSER II (Resource 3212) and ESSER III (Resource 3213); however, the items were not properly documented on the LEA’s inventory to substantiate the total of $28,330.66 in equipment purchased with Federal stimulus funds. In addition, the LEA failed to provide evidence of the physical check at least once every two years. Additionally, the LEA’s procedures for the equipment inventory does not contain all required elements in the asset tag - Percent of Federal Award; Transfer; Disposition; Replacement; Use and Current Condition; Fund Source; and Evidence of the physical check.
Cause: The LEA has experienced significant employee turnover, which has caused a lack of oversight of certain compliance requirements.
Effect: Equipment purchased with federal funds may not be specifically identified.
Questioned Costs: $28,330.66
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the procurement policies to match Uniform Guidance requirements.
Finding 2023-002: Equipment Inventory Management (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: The LEA must maintain documentation to substantiate that all equipment purchases are reasonable, necessary, and allowable in accordance with federal state and program requirements. Also, an LEA must establish and maintain a historical inventory system for equipment with an acquisition cost of $500 or more per unit, which contains all required elements as specified in 2 CFR 200.313(d)(1) and the LEA must conduct a physical inventory of the property and the results must be reconciled with the property records at least once every two years. In addition, the LEA must obtain prior written approval from CDE for capital expenditures to be allowable; and the LEA must follow applicable construction regulations. The LEA must ensure heating, ventilation, and air conditioning (HVAC) systems require the use of American Society of Heating, Refrigeration, and Air Conditioning Engineer (ASHRAE) standards and the LEA must ensure every contract for minor remodeling, renovation, repair, or construction contracts in excess of $2,000 contains a provision stating the prevailing wages that must be paid to laborers and mechanics that are not less than those established for the locality of the project. The LEA is required to have a system of internal control which provides reasonable assurance that all costs charged to the programs are reasonable, necessary, and allowable in accordance with applicable statutes, regulations, and program requirements.
Condition: The LEA failed to provide documentation to show a complete inventory that includes all required elements and all equipment purchased with Federal Stimulus funds. For example, the LEA purchased markerboard, Dell Latitude computers, and tables using Federal Stimulus funds with ESSER II (Resource 3212) and ESSER III (Resource 3213); however, the items were not properly documented on the LEA’s inventory to substantiate the total of $28,330.66 in equipment purchased with Federal stimulus funds. In addition, the LEA failed to provide evidence of the physical check at least once every two years. Additionally, the LEA’s procedures for the equipment inventory does not contain all required elements in the asset tag - Percent of Federal Award; Transfer; Disposition; Replacement; Use and Current Condition; Fund Source; and Evidence of the physical check.
Cause: The LEA has experienced significant employee turnover, which has caused a lack of oversight of certain compliance requirements.
Effect: Equipment purchased with federal funds may not be specifically identified.
Questioned Costs: $28,330.66
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the procurement policies to match Uniform Guidance requirements.
Finding 2023-002: Equipment Inventory Management (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: The LEA must maintain documentation to substantiate that all equipment purchases are reasonable, necessary, and allowable in accordance with federal state and program requirements. Also, an LEA must establish and maintain a historical inventory system for equipment with an acquisition cost of $500 or more per unit, which contains all required elements as specified in 2 CFR 200.313(d)(1) and the LEA must conduct a physical inventory of the property and the results must be reconciled with the property records at least once every two years. In addition, the LEA must obtain prior written approval from CDE for capital expenditures to be allowable; and the LEA must follow applicable construction regulations. The LEA must ensure heating, ventilation, and air conditioning (HVAC) systems require the use of American Society of Heating, Refrigeration, and Air Conditioning Engineer (ASHRAE) standards and the LEA must ensure every contract for minor remodeling, renovation, repair, or construction contracts in excess of $2,000 contains a provision stating the prevailing wages that must be paid to laborers and mechanics that are not less than those established for the locality of the project. The LEA is required to have a system of internal control which provides reasonable assurance that all costs charged to the programs are reasonable, necessary, and allowable in accordance with applicable statutes, regulations, and program requirements.
Condition: The LEA failed to provide documentation to show a complete inventory that includes all required elements and all equipment purchased with Federal Stimulus funds. For example, the LEA purchased markerboard, Dell Latitude computers, and tables using Federal Stimulus funds with ESSER II (Resource 3212) and ESSER III (Resource 3213); however, the items were not properly documented on the LEA’s inventory to substantiate the total of $28,330.66 in equipment purchased with Federal stimulus funds. In addition, the LEA failed to provide evidence of the physical check at least once every two years. Additionally, the LEA’s procedures for the equipment inventory does not contain all required elements in the asset tag - Percent of Federal Award; Transfer; Disposition; Replacement; Use and Current Condition; Fund Source; and Evidence of the physical check.
Cause: The LEA has experienced significant employee turnover, which has caused a lack of oversight of certain compliance requirements.
Effect: Equipment purchased with federal funds may not be specifically identified.
Questioned Costs: $28,330.66
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the procurement policies to match Uniform Guidance requirements.
Finding 2023-002: Equipment Inventory Management (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: The LEA must maintain documentation to substantiate that all equipment purchases are reasonable, necessary, and allowable in accordance with federal state and program requirements. Also, an LEA must establish and maintain a historical inventory system for equipment with an acquisition cost of $500 or more per unit, which contains all required elements as specified in 2 CFR 200.313(d)(1) and the LEA must conduct a physical inventory of the property and the results must be reconciled with the property records at least once every two years. In addition, the LEA must obtain prior written approval from CDE for capital expenditures to be allowable; and the LEA must follow applicable construction regulations. The LEA must ensure heating, ventilation, and air conditioning (HVAC) systems require the use of American Society of Heating, Refrigeration, and Air Conditioning Engineer (ASHRAE) standards and the LEA must ensure every contract for minor remodeling, renovation, repair, or construction contracts in excess of $2,000 contains a provision stating the prevailing wages that must be paid to laborers and mechanics that are not less than those established for the locality of the project. The LEA is required to have a system of internal control which provides reasonable assurance that all costs charged to the programs are reasonable, necessary, and allowable in accordance with applicable statutes, regulations, and program requirements.
Condition: The LEA failed to provide documentation to show a complete inventory that includes all required elements and all equipment purchased with Federal Stimulus funds. For example, the LEA purchased markerboard, Dell Latitude computers, and tables using Federal Stimulus funds with ESSER II (Resource 3212) and ESSER III (Resource 3213); however, the items were not properly documented on the LEA’s inventory to substantiate the total of $28,330.66 in equipment purchased with Federal stimulus funds. In addition, the LEA failed to provide evidence of the physical check at least once every two years. Additionally, the LEA’s procedures for the equipment inventory does not contain all required elements in the asset tag - Percent of Federal Award; Transfer; Disposition; Replacement; Use and Current Condition; Fund Source; and Evidence of the physical check.
Cause: The LEA has experienced significant employee turnover, which has caused a lack of oversight of certain compliance requirements.
Effect: Equipment purchased with federal funds may not be specifically identified.
Questioned Costs: $28,330.66
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the procurement policies to match Uniform Guidance requirements.
Finding 2023-002: Equipment Inventory Management (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: The LEA must maintain documentation to substantiate that all equipment purchases are reasonable, necessary, and allowable in accordance with federal state and program requirements. Also, an LEA must establish and maintain a historical inventory system for equipment with an acquisition cost of $500 or more per unit, which contains all required elements as specified in 2 CFR 200.313(d)(1) and the LEA must conduct a physical inventory of the property and the results must be reconciled with the property records at least once every two years. In addition, the LEA must obtain prior written approval from CDE for capital expenditures to be allowable; and the LEA must follow applicable construction regulations. The LEA must ensure heating, ventilation, and air conditioning (HVAC) systems require the use of American Society of Heating, Refrigeration, and Air Conditioning Engineer (ASHRAE) standards and the LEA must ensure every contract for minor remodeling, renovation, repair, or construction contracts in excess of $2,000 contains a provision stating the prevailing wages that must be paid to laborers and mechanics that are not less than those established for the locality of the project. The LEA is required to have a system of internal control which provides reasonable assurance that all costs charged to the programs are reasonable, necessary, and allowable in accordance with applicable statutes, regulations, and program requirements.
Condition: The LEA failed to provide documentation to show a complete inventory that includes all required elements and all equipment purchased with Federal Stimulus funds. For example, the LEA purchased markerboard, Dell Latitude computers, and tables using Federal Stimulus funds with ESSER II (Resource 3212) and ESSER III (Resource 3213); however, the items were not properly documented on the LEA’s inventory to substantiate the total of $28,330.66 in equipment purchased with Federal stimulus funds. In addition, the LEA failed to provide evidence of the physical check at least once every two years. Additionally, the LEA’s procedures for the equipment inventory does not contain all required elements in the asset tag - Percent of Federal Award; Transfer; Disposition; Replacement; Use and Current Condition; Fund Source; and Evidence of the physical check.
Cause: The LEA has experienced significant employee turnover, which has caused a lack of oversight of certain compliance requirements.
Effect: Equipment purchased with federal funds may not be specifically identified.
Questioned Costs: $28,330.66
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the procurement policies to match Uniform Guidance requirements.
Finding 2023-002: Equipment Inventory Management (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: The LEA must maintain documentation to substantiate that all equipment purchases are reasonable, necessary, and allowable in accordance with federal state and program requirements. Also, an LEA must establish and maintain a historical inventory system for equipment with an acquisition cost of $500 or more per unit, which contains all required elements as specified in 2 CFR 200.313(d)(1) and the LEA must conduct a physical inventory of the property and the results must be reconciled with the property records at least once every two years. In addition, the LEA must obtain prior written approval from CDE for capital expenditures to be allowable; and the LEA must follow applicable construction regulations. The LEA must ensure heating, ventilation, and air conditioning (HVAC) systems require the use of American Society of Heating, Refrigeration, and Air Conditioning Engineer (ASHRAE) standards and the LEA must ensure every contract for minor remodeling, renovation, repair, or construction contracts in excess of $2,000 contains a provision stating the prevailing wages that must be paid to laborers and mechanics that are not less than those established for the locality of the project. The LEA is required to have a system of internal control which provides reasonable assurance that all costs charged to the programs are reasonable, necessary, and allowable in accordance with applicable statutes, regulations, and program requirements.
Condition: The LEA failed to provide documentation to show a complete inventory that includes all required elements and all equipment purchased with Federal Stimulus funds. For example, the LEA purchased markerboard, Dell Latitude computers, and tables using Federal Stimulus funds with ESSER II (Resource 3212) and ESSER III (Resource 3213); however, the items were not properly documented on the LEA’s inventory to substantiate the total of $28,330.66 in equipment purchased with Federal stimulus funds. In addition, the LEA failed to provide evidence of the physical check at least once every two years. Additionally, the LEA’s procedures for the equipment inventory does not contain all required elements in the asset tag - Percent of Federal Award; Transfer; Disposition; Replacement; Use and Current Condition; Fund Source; and Evidence of the physical check.
Cause: The LEA has experienced significant employee turnover, which has caused a lack of oversight of certain compliance requirements.
Effect: Equipment purchased with federal funds may not be specifically identified.
Questioned Costs: $28,330.66
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the procurement policies to match Uniform Guidance requirements.
Finding 2023-003: Allowable Costs (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: LEAs are required to maintain adequate written records to support how ESSER funds were received, disbursed, and spent, including all records necessary to perform an effective audit. Also, the LEA is required to use ESSER I and ESSER II funds for activities authorized by the Elementary and Secondary Education Act of 1965 (ESEA) as amended by the Every Student Succeeds Act of 2015 (ESSA), Individuals with Disabilities Education Act (IDEA), the Adult Education and Family Literacy Act, the Perkins Career and Technical Education (CTE) Act, or the McKinney-Vento Homeless Assistance Act Title VII Part B, and other permissible activities under CARES Act Section 18003 and CRRSA Act Section 313. (CARES Act Section 18003[d], CRRSA Act Section 313[d]). In addition, the LEA is required to use ESSER III funds for activities authorized by the Elementary and Secondary Education Act of 1965 (ESEA) as amended by the Every Student Succeeds Act of 2015 (ESSA), Individuals with Disabilities Education Act (IDEA), the Adult Education and Family Literacy Act, or the Perkins Career and Technical Education (CTE) Act, and other permissible activities under ARP Act Section 2001. (ARP Act, Section 2001[e]). Furthermore, the LEA is required to develop and make publicly available a plan for the LEA’s use of ESSER III funds. The LEA must engage in meaningful consultation with stakeholders and give the public an opportunity to provide input in the development of this plan. (86 Federal Register 21195) and the LEA is required to develop and make publicly available on the LEA’s website, not later than 30 days after receiving the allocation of ESSER III funds, a plan for the safe return to in-person instruction and continuity of services and must seek public comment on the plan and take such comments into account in the development of the plan. The plan must be updated periodically, but no less frequently than every six months. (ARP Act Section 2001[i], 86 Federal Register 21195) and the LEA is required to reserve not less than 20 percent of ESSER III funds to address learning loss through the implementation of evidence-based interventions ensure that such interventions respond to students’ academic, social, and emotional needs and address the disproportionate impact of the coronavirus on low-income students, children with disabilities, English learners, racial and ethnic minorities, the students experiencing homelessness, and children and youth in foster care (ARP Act Section 2001[e][1]).
Condition: The LEA failed to provide CDE all of the requested documentation to support a sample of $117,700.00 in expenditures charged to the ESSER II and ESSER III funds.
Cause: The LEA has experienced significant employee turnover, which has caused a lack of oversight of certain compliance requirements.
Effect: As a result, the LEA is unable to support how $57,700.00 in expenditures charged to ESSER III (Resource 3213), and $60,000.00 in expenditures charged to ESSER II (Resource 3216) are allowable.
Questioned Costs: $117,700
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the purchasing and procurement policy and offered training to agency-wide members.
Finding 2023-003: Allowable Costs (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: LEAs are required to maintain adequate written records to support how ESSER funds were received, disbursed, and spent, including all records necessary to perform an effective audit. Also, the LEA is required to use ESSER I and ESSER II funds for activities authorized by the Elementary and Secondary Education Act of 1965 (ESEA) as amended by the Every Student Succeeds Act of 2015 (ESSA), Individuals with Disabilities Education Act (IDEA), the Adult Education and Family Literacy Act, the Perkins Career and Technical Education (CTE) Act, or the McKinney-Vento Homeless Assistance Act Title VII Part B, and other permissible activities under CARES Act Section 18003 and CRRSA Act Section 313. (CARES Act Section 18003[d], CRRSA Act Section 313[d]). In addition, the LEA is required to use ESSER III funds for activities authorized by the Elementary and Secondary Education Act of 1965 (ESEA) as amended by the Every Student Succeeds Act of 2015 (ESSA), Individuals with Disabilities Education Act (IDEA), the Adult Education and Family Literacy Act, or the Perkins Career and Technical Education (CTE) Act, and other permissible activities under ARP Act Section 2001. (ARP Act, Section 2001[e]). Furthermore, the LEA is required to develop and make publicly available a plan for the LEA’s use of ESSER III funds. The LEA must engage in meaningful consultation with stakeholders and give the public an opportunity to provide input in the development of this plan. (86 Federal Register 21195) and the LEA is required to develop and make publicly available on the LEA’s website, not later than 30 days after receiving the allocation of ESSER III funds, a plan for the safe return to in-person instruction and continuity of services and must seek public comment on the plan and take such comments into account in the development of the plan. The plan must be updated periodically, but no less frequently than every six months. (ARP Act Section 2001[i], 86 Federal Register 21195) and the LEA is required to reserve not less than 20 percent of ESSER III funds to address learning loss through the implementation of evidence-based interventions ensure that such interventions respond to students’ academic, social, and emotional needs and address the disproportionate impact of the coronavirus on low-income students, children with disabilities, English learners, racial and ethnic minorities, the students experiencing homelessness, and children and youth in foster care (ARP Act Section 2001[e][1]).
Condition: The LEA failed to provide CDE all of the requested documentation to support a sample of $117,700.00 in expenditures charged to the ESSER II and ESSER III funds.
Cause: The LEA has experienced significant employee turnover, which has caused a lack of oversight of certain compliance requirements.
Effect: As a result, the LEA is unable to support how $57,700.00 in expenditures charged to ESSER III (Resource 3213), and $60,000.00 in expenditures charged to ESSER II (Resource 3216) are allowable.
Questioned Costs: $117,700
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the purchasing and procurement policy and offered training to agency-wide members.
Finding 2023-003: Allowable Costs (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: LEAs are required to maintain adequate written records to support how ESSER funds were received, disbursed, and spent, including all records necessary to perform an effective audit. Also, the LEA is required to use ESSER I and ESSER II funds for activities authorized by the Elementary and Secondary Education Act of 1965 (ESEA) as amended by the Every Student Succeeds Act of 2015 (ESSA), Individuals with Disabilities Education Act (IDEA), the Adult Education and Family Literacy Act, the Perkins Career and Technical Education (CTE) Act, or the McKinney-Vento Homeless Assistance Act Title VII Part B, and other permissible activities under CARES Act Section 18003 and CRRSA Act Section 313. (CARES Act Section 18003[d], CRRSA Act Section 313[d]). In addition, the LEA is required to use ESSER III funds for activities authorized by the Elementary and Secondary Education Act of 1965 (ESEA) as amended by the Every Student Succeeds Act of 2015 (ESSA), Individuals with Disabilities Education Act (IDEA), the Adult Education and Family Literacy Act, or the Perkins Career and Technical Education (CTE) Act, and other permissible activities under ARP Act Section 2001. (ARP Act, Section 2001[e]). Furthermore, the LEA is required to develop and make publicly available a plan for the LEA’s use of ESSER III funds. The LEA must engage in meaningful consultation with stakeholders and give the public an opportunity to provide input in the development of this plan. (86 Federal Register 21195) and the LEA is required to develop and make publicly available on the LEA’s website, not later than 30 days after receiving the allocation of ESSER III funds, a plan for the safe return to in-person instruction and continuity of services and must seek public comment on the plan and take such comments into account in the development of the plan. The plan must be updated periodically, but no less frequently than every six months. (ARP Act Section 2001[i], 86 Federal Register 21195) and the LEA is required to reserve not less than 20 percent of ESSER III funds to address learning loss through the implementation of evidence-based interventions ensure that such interventions respond to students’ academic, social, and emotional needs and address the disproportionate impact of the coronavirus on low-income students, children with disabilities, English learners, racial and ethnic minorities, the students experiencing homelessness, and children and youth in foster care (ARP Act Section 2001[e][1]).
Condition: The LEA failed to provide CDE all of the requested documentation to support a sample of $117,700.00 in expenditures charged to the ESSER II and ESSER III funds.
Cause: The LEA has experienced significant employee turnover, which has caused a lack of oversight of certain compliance requirements.
Effect: As a result, the LEA is unable to support how $57,700.00 in expenditures charged to ESSER III (Resource 3213), and $60,000.00 in expenditures charged to ESSER II (Resource 3216) are allowable.
Questioned Costs: $117,700
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the purchasing and procurement policy and offered training to agency-wide members.
Finding 2023-003: Allowable Costs (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: LEAs are required to maintain adequate written records to support how ESSER funds were received, disbursed, and spent, including all records necessary to perform an effective audit. Also, the LEA is required to use ESSER I and ESSER II funds for activities authorized by the Elementary and Secondary Education Act of 1965 (ESEA) as amended by the Every Student Succeeds Act of 2015 (ESSA), Individuals with Disabilities Education Act (IDEA), the Adult Education and Family Literacy Act, the Perkins Career and Technical Education (CTE) Act, or the McKinney-Vento Homeless Assistance Act Title VII Part B, and other permissible activities under CARES Act Section 18003 and CRRSA Act Section 313. (CARES Act Section 18003[d], CRRSA Act Section 313[d]). In addition, the LEA is required to use ESSER III funds for activities authorized by the Elementary and Secondary Education Act of 1965 (ESEA) as amended by the Every Student Succeeds Act of 2015 (ESSA), Individuals with Disabilities Education Act (IDEA), the Adult Education and Family Literacy Act, or the Perkins Career and Technical Education (CTE) Act, and other permissible activities under ARP Act Section 2001. (ARP Act, Section 2001[e]). Furthermore, the LEA is required to develop and make publicly available a plan for the LEA’s use of ESSER III funds. The LEA must engage in meaningful consultation with stakeholders and give the public an opportunity to provide input in the development of this plan. (86 Federal Register 21195) and the LEA is required to develop and make publicly available on the LEA’s website, not later than 30 days after receiving the allocation of ESSER III funds, a plan for the safe return to in-person instruction and continuity of services and must seek public comment on the plan and take such comments into account in the development of the plan. The plan must be updated periodically, but no less frequently than every six months. (ARP Act Section 2001[i], 86 Federal Register 21195) and the LEA is required to reserve not less than 20 percent of ESSER III funds to address learning loss through the implementation of evidence-based interventions ensure that such interventions respond to students’ academic, social, and emotional needs and address the disproportionate impact of the coronavirus on low-income students, children with disabilities, English learners, racial and ethnic minorities, the students experiencing homelessness, and children and youth in foster care (ARP Act Section 2001[e][1]).
Condition: The LEA failed to provide CDE all of the requested documentation to support a sample of $117,700.00 in expenditures charged to the ESSER II and ESSER III funds.
Cause: The LEA has experienced significant employee turnover, which has caused a lack of oversight of certain compliance requirements.
Effect: As a result, the LEA is unable to support how $57,700.00 in expenditures charged to ESSER III (Resource 3213), and $60,000.00 in expenditures charged to ESSER II (Resource 3216) are allowable.
Questioned Costs: $117,700
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the purchasing and procurement policy and offered training to agency-wide members.
Finding 2023-003: Allowable Costs (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: LEAs are required to maintain adequate written records to support how ESSER funds were received, disbursed, and spent, including all records necessary to perform an effective audit. Also, the LEA is required to use ESSER I and ESSER II funds for activities authorized by the Elementary and Secondary Education Act of 1965 (ESEA) as amended by the Every Student Succeeds Act of 2015 (ESSA), Individuals with Disabilities Education Act (IDEA), the Adult Education and Family Literacy Act, the Perkins Career and Technical Education (CTE) Act, or the McKinney-Vento Homeless Assistance Act Title VII Part B, and other permissible activities under CARES Act Section 18003 and CRRSA Act Section 313. (CARES Act Section 18003[d], CRRSA Act Section 313[d]). In addition, the LEA is required to use ESSER III funds for activities authorized by the Elementary and Secondary Education Act of 1965 (ESEA) as amended by the Every Student Succeeds Act of 2015 (ESSA), Individuals with Disabilities Education Act (IDEA), the Adult Education and Family Literacy Act, or the Perkins Career and Technical Education (CTE) Act, and other permissible activities under ARP Act Section 2001. (ARP Act, Section 2001[e]). Furthermore, the LEA is required to develop and make publicly available a plan for the LEA’s use of ESSER III funds. The LEA must engage in meaningful consultation with stakeholders and give the public an opportunity to provide input in the development of this plan. (86 Federal Register 21195) and the LEA is required to develop and make publicly available on the LEA’s website, not later than 30 days after receiving the allocation of ESSER III funds, a plan for the safe return to in-person instruction and continuity of services and must seek public comment on the plan and take such comments into account in the development of the plan. The plan must be updated periodically, but no less frequently than every six months. (ARP Act Section 2001[i], 86 Federal Register 21195) and the LEA is required to reserve not less than 20 percent of ESSER III funds to address learning loss through the implementation of evidence-based interventions ensure that such interventions respond to students’ academic, social, and emotional needs and address the disproportionate impact of the coronavirus on low-income students, children with disabilities, English learners, racial and ethnic minorities, the students experiencing homelessness, and children and youth in foster care (ARP Act Section 2001[e][1]).
Condition: The LEA failed to provide CDE all of the requested documentation to support a sample of $117,700.00 in expenditures charged to the ESSER II and ESSER III funds.
Cause: The LEA has experienced significant employee turnover, which has caused a lack of oversight of certain compliance requirements.
Effect: As a result, the LEA is unable to support how $57,700.00 in expenditures charged to ESSER III (Resource 3213), and $60,000.00 in expenditures charged to ESSER II (Resource 3216) are allowable.
Questioned Costs: $117,700
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the purchasing and procurement policy and offered training to agency-wide members.
Finding 2023-003: Allowable Costs (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: LEAs are required to maintain adequate written records to support how ESSER funds were received, disbursed, and spent, including all records necessary to perform an effective audit. Also, the LEA is required to use ESSER I and ESSER II funds for activities authorized by the Elementary and Secondary Education Act of 1965 (ESEA) as amended by the Every Student Succeeds Act of 2015 (ESSA), Individuals with Disabilities Education Act (IDEA), the Adult Education and Family Literacy Act, the Perkins Career and Technical Education (CTE) Act, or the McKinney-Vento Homeless Assistance Act Title VII Part B, and other permissible activities under CARES Act Section 18003 and CRRSA Act Section 313. (CARES Act Section 18003[d], CRRSA Act Section 313[d]). In addition, the LEA is required to use ESSER III funds for activities authorized by the Elementary and Secondary Education Act of 1965 (ESEA) as amended by the Every Student Succeeds Act of 2015 (ESSA), Individuals with Disabilities Education Act (IDEA), the Adult Education and Family Literacy Act, or the Perkins Career and Technical Education (CTE) Act, and other permissible activities under ARP Act Section 2001. (ARP Act, Section 2001[e]). Furthermore, the LEA is required to develop and make publicly available a plan for the LEA’s use of ESSER III funds. The LEA must engage in meaningful consultation with stakeholders and give the public an opportunity to provide input in the development of this plan. (86 Federal Register 21195) and the LEA is required to develop and make publicly available on the LEA’s website, not later than 30 days after receiving the allocation of ESSER III funds, a plan for the safe return to in-person instruction and continuity of services and must seek public comment on the plan and take such comments into account in the development of the plan. The plan must be updated periodically, but no less frequently than every six months. (ARP Act Section 2001[i], 86 Federal Register 21195) and the LEA is required to reserve not less than 20 percent of ESSER III funds to address learning loss through the implementation of evidence-based interventions ensure that such interventions respond to students’ academic, social, and emotional needs and address the disproportionate impact of the coronavirus on low-income students, children with disabilities, English learners, racial and ethnic minorities, the students experiencing homelessness, and children and youth in foster care (ARP Act Section 2001[e][1]).
Condition: The LEA failed to provide CDE all of the requested documentation to support a sample of $117,700.00 in expenditures charged to the ESSER II and ESSER III funds.
Cause: The LEA has experienced significant employee turnover, which has caused a lack of oversight of certain compliance requirements.
Effect: As a result, the LEA is unable to support how $57,700.00 in expenditures charged to ESSER III (Resource 3213), and $60,000.00 in expenditures charged to ESSER II (Resource 3216) are allowable.
Questioned Costs: $117,700
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the purchasing and procurement policy and offered training to agency-wide members.
Finding 2023-003: Allowable Costs (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: LEAs are required to maintain adequate written records to support how ESSER funds were received, disbursed, and spent, including all records necessary to perform an effective audit. Also, the LEA is required to use ESSER I and ESSER II funds for activities authorized by the Elementary and Secondary Education Act of 1965 (ESEA) as amended by the Every Student Succeeds Act of 2015 (ESSA), Individuals with Disabilities Education Act (IDEA), the Adult Education and Family Literacy Act, the Perkins Career and Technical Education (CTE) Act, or the McKinney-Vento Homeless Assistance Act Title VII Part B, and other permissible activities under CARES Act Section 18003 and CRRSA Act Section 313. (CARES Act Section 18003[d], CRRSA Act Section 313[d]). In addition, the LEA is required to use ESSER III funds for activities authorized by the Elementary and Secondary Education Act of 1965 (ESEA) as amended by the Every Student Succeeds Act of 2015 (ESSA), Individuals with Disabilities Education Act (IDEA), the Adult Education and Family Literacy Act, or the Perkins Career and Technical Education (CTE) Act, and other permissible activities under ARP Act Section 2001. (ARP Act, Section 2001[e]). Furthermore, the LEA is required to develop and make publicly available a plan for the LEA’s use of ESSER III funds. The LEA must engage in meaningful consultation with stakeholders and give the public an opportunity to provide input in the development of this plan. (86 Federal Register 21195) and the LEA is required to develop and make publicly available on the LEA’s website, not later than 30 days after receiving the allocation of ESSER III funds, a plan for the safe return to in-person instruction and continuity of services and must seek public comment on the plan and take such comments into account in the development of the plan. The plan must be updated periodically, but no less frequently than every six months. (ARP Act Section 2001[i], 86 Federal Register 21195) and the LEA is required to reserve not less than 20 percent of ESSER III funds to address learning loss through the implementation of evidence-based interventions ensure that such interventions respond to students’ academic, social, and emotional needs and address the disproportionate impact of the coronavirus on low-income students, children with disabilities, English learners, racial and ethnic minorities, the students experiencing homelessness, and children and youth in foster care (ARP Act Section 2001[e][1]).
Condition: The LEA failed to provide CDE all of the requested documentation to support a sample of $117,700.00 in expenditures charged to the ESSER II and ESSER III funds.
Cause: The LEA has experienced significant employee turnover, which has caused a lack of oversight of certain compliance requirements.
Effect: As a result, the LEA is unable to support how $57,700.00 in expenditures charged to ESSER III (Resource 3213), and $60,000.00 in expenditures charged to ESSER II (Resource 3216) are allowable.
Questioned Costs: $117,700
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the purchasing and procurement policy and offered training to agency-wide members.
Finding 2023-003: Allowable Costs (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: LEAs are required to maintain adequate written records to support how ESSER funds were received, disbursed, and spent, including all records necessary to perform an effective audit. Also, the LEA is required to use ESSER I and ESSER II funds for activities authorized by the Elementary and Secondary Education Act of 1965 (ESEA) as amended by the Every Student Succeeds Act of 2015 (ESSA), Individuals with Disabilities Education Act (IDEA), the Adult Education and Family Literacy Act, the Perkins Career and Technical Education (CTE) Act, or the McKinney-Vento Homeless Assistance Act Title VII Part B, and other permissible activities under CARES Act Section 18003 and CRRSA Act Section 313. (CARES Act Section 18003[d], CRRSA Act Section 313[d]). In addition, the LEA is required to use ESSER III funds for activities authorized by the Elementary and Secondary Education Act of 1965 (ESEA) as amended by the Every Student Succeeds Act of 2015 (ESSA), Individuals with Disabilities Education Act (IDEA), the Adult Education and Family Literacy Act, or the Perkins Career and Technical Education (CTE) Act, and other permissible activities under ARP Act Section 2001. (ARP Act, Section 2001[e]). Furthermore, the LEA is required to develop and make publicly available a plan for the LEA’s use of ESSER III funds. The LEA must engage in meaningful consultation with stakeholders and give the public an opportunity to provide input in the development of this plan. (86 Federal Register 21195) and the LEA is required to develop and make publicly available on the LEA’s website, not later than 30 days after receiving the allocation of ESSER III funds, a plan for the safe return to in-person instruction and continuity of services and must seek public comment on the plan and take such comments into account in the development of the plan. The plan must be updated periodically, but no less frequently than every six months. (ARP Act Section 2001[i], 86 Federal Register 21195) and the LEA is required to reserve not less than 20 percent of ESSER III funds to address learning loss through the implementation of evidence-based interventions ensure that such interventions respond to students’ academic, social, and emotional needs and address the disproportionate impact of the coronavirus on low-income students, children with disabilities, English learners, racial and ethnic minorities, the students experiencing homelessness, and children and youth in foster care (ARP Act Section 2001[e][1]).
Condition: The LEA failed to provide CDE all of the requested documentation to support a sample of $117,700.00 in expenditures charged to the ESSER II and ESSER III funds.
Cause: The LEA has experienced significant employee turnover, which has caused a lack of oversight of certain compliance requirements.
Effect: As a result, the LEA is unable to support how $57,700.00 in expenditures charged to ESSER III (Resource 3213), and $60,000.00 in expenditures charged to ESSER II (Resource 3216) are allowable.
Questioned Costs: $117,700
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the purchasing and procurement policy and offered training to agency-wide members.
Finding 2023-003: Allowable Costs (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: LEAs are required to maintain adequate written records to support how ESSER funds were received, disbursed, and spent, including all records necessary to perform an effective audit. Also, the LEA is required to use ESSER I and ESSER II funds for activities authorized by the Elementary and Secondary Education Act of 1965 (ESEA) as amended by the Every Student Succeeds Act of 2015 (ESSA), Individuals with Disabilities Education Act (IDEA), the Adult Education and Family Literacy Act, the Perkins Career and Technical Education (CTE) Act, or the McKinney-Vento Homeless Assistance Act Title VII Part B, and other permissible activities under CARES Act Section 18003 and CRRSA Act Section 313. (CARES Act Section 18003[d], CRRSA Act Section 313[d]). In addition, the LEA is required to use ESSER III funds for activities authorized by the Elementary and Secondary Education Act of 1965 (ESEA) as amended by the Every Student Succeeds Act of 2015 (ESSA), Individuals with Disabilities Education Act (IDEA), the Adult Education and Family Literacy Act, or the Perkins Career and Technical Education (CTE) Act, and other permissible activities under ARP Act Section 2001. (ARP Act, Section 2001[e]). Furthermore, the LEA is required to develop and make publicly available a plan for the LEA’s use of ESSER III funds. The LEA must engage in meaningful consultation with stakeholders and give the public an opportunity to provide input in the development of this plan. (86 Federal Register 21195) and the LEA is required to develop and make publicly available on the LEA’s website, not later than 30 days after receiving the allocation of ESSER III funds, a plan for the safe return to in-person instruction and continuity of services and must seek public comment on the plan and take such comments into account in the development of the plan. The plan must be updated periodically, but no less frequently than every six months. (ARP Act Section 2001[i], 86 Federal Register 21195) and the LEA is required to reserve not less than 20 percent of ESSER III funds to address learning loss through the implementation of evidence-based interventions ensure that such interventions respond to students’ academic, social, and emotional needs and address the disproportionate impact of the coronavirus on low-income students, children with disabilities, English learners, racial and ethnic minorities, the students experiencing homelessness, and children and youth in foster care (ARP Act Section 2001[e][1]).
Condition: The LEA failed to provide CDE all of the requested documentation to support a sample of $117,700.00 in expenditures charged to the ESSER II and ESSER III funds.
Cause: The LEA has experienced significant employee turnover, which has caused a lack of oversight of certain compliance requirements.
Effect: As a result, the LEA is unable to support how $57,700.00 in expenditures charged to ESSER III (Resource 3213), and $60,000.00 in expenditures charged to ESSER II (Resource 3216) are allowable.
Questioned Costs: $117,700
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the purchasing and procurement policy and offered training to agency-wide members.
Finding 2023-003: Allowable Costs (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: LEAs are required to maintain adequate written records to support how ESSER funds were received, disbursed, and spent, including all records necessary to perform an effective audit. Also, the LEA is required to use ESSER I and ESSER II funds for activities authorized by the Elementary and Secondary Education Act of 1965 (ESEA) as amended by the Every Student Succeeds Act of 2015 (ESSA), Individuals with Disabilities Education Act (IDEA), the Adult Education and Family Literacy Act, the Perkins Career and Technical Education (CTE) Act, or the McKinney-Vento Homeless Assistance Act Title VII Part B, and other permissible activities under CARES Act Section 18003 and CRRSA Act Section 313. (CARES Act Section 18003[d], CRRSA Act Section 313[d]). In addition, the LEA is required to use ESSER III funds for activities authorized by the Elementary and Secondary Education Act of 1965 (ESEA) as amended by the Every Student Succeeds Act of 2015 (ESSA), Individuals with Disabilities Education Act (IDEA), the Adult Education and Family Literacy Act, or the Perkins Career and Technical Education (CTE) Act, and other permissible activities under ARP Act Section 2001. (ARP Act, Section 2001[e]). Furthermore, the LEA is required to develop and make publicly available a plan for the LEA’s use of ESSER III funds. The LEA must engage in meaningful consultation with stakeholders and give the public an opportunity to provide input in the development of this plan. (86 Federal Register 21195) and the LEA is required to develop and make publicly available on the LEA’s website, not later than 30 days after receiving the allocation of ESSER III funds, a plan for the safe return to in-person instruction and continuity of services and must seek public comment on the plan and take such comments into account in the development of the plan. The plan must be updated periodically, but no less frequently than every six months. (ARP Act Section 2001[i], 86 Federal Register 21195) and the LEA is required to reserve not less than 20 percent of ESSER III funds to address learning loss through the implementation of evidence-based interventions ensure that such interventions respond to students’ academic, social, and emotional needs and address the disproportionate impact of the coronavirus on low-income students, children with disabilities, English learners, racial and ethnic minorities, the students experiencing homelessness, and children and youth in foster care (ARP Act Section 2001[e][1]).
Condition: The LEA failed to provide CDE all of the requested documentation to support a sample of $117,700.00 in expenditures charged to the ESSER II and ESSER III funds.
Cause: The LEA has experienced significant employee turnover, which has caused a lack of oversight of certain compliance requirements.
Effect: As a result, the LEA is unable to support how $57,700.00 in expenditures charged to ESSER III (Resource 3213), and $60,000.00 in expenditures charged to ESSER II (Resource 3216) are allowable.
Questioned Costs: $117,700
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the purchasing and procurement policy and offered training to agency-wide members.
Finding 2023-001: Time and Effort Requirements (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: To support salaries and wages for employees that work on federal programs, local educational agencies (LEAs) are required to maintain time and effort records that accurately reflect the work performed. These time and effort records must: (1) be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (2) be incorporated into the official records of the LEA; (3) reasonably reflect the total activity for which the employee is compensated by the LEA, not exceeding 100% of compensated activities; (4) encompass both federally assisted and all other activities compensated by the LEA on an integrated basis, but may include the use of subsidiary records as defined in the LEA’s written policy; (5) comply with the established accounting policies and practices of the LEA; and (6) support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Budget estimates or percentages determined before the services are performed alone do not qualify as support for charges to Federal awards.
Condition: The LEA failed to provide all the time and effort documentation that the California Department of Education (CDE) requested to support salaries and benefits charged to the Federal Stimulus funds.
Cause: The LEA did not have sufficient time and effort procedures to ensure that their records were supported by a system of internal controls which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Specifically, the LEA’s procedures did not include controls to ensure that time and effort records include cost objectives, and account for the total activity for which the employee is compensated by the LEA as required by federal regulations.
Effect: The LEA must upload into the CDE Monitoring Tool (CMT) documentation to support the $510,311.76 in salaries and benefits charged to ESSER II and ESSER III funds.
Questioned Costs: The LEA did not provide documentation for $510,311.76 charged to ESSER programs. Specifically, the LEA failed to provide sufficient documentation to support $164,012.89 in salaries charged to ESSER II - Resource 3212 as well as $301,103.34 in salaries charged to ESSER III – Resource 3213.
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE. Auditors sampled 21 employees during the FPM audit.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the new time and effort policy and offered training to agency-wide members.
Finding 2023-002: Equipment Inventory Management (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: The LEA must maintain documentation to substantiate that all equipment purchases are reasonable, necessary, and allowable in accordance with federal state and program requirements. Also, an LEA must establish and maintain a historical inventory system for equipment with an acquisition cost of $500 or more per unit, which contains all required elements as specified in 2 CFR 200.313(d)(1) and the LEA must conduct a physical inventory of the property and the results must be reconciled with the property records at least once every two years. In addition, the LEA must obtain prior written approval from CDE for capital expenditures to be allowable; and the LEA must follow applicable construction regulations. The LEA must ensure heating, ventilation, and air conditioning (HVAC) systems require the use of American Society of Heating, Refrigeration, and Air Conditioning Engineer (ASHRAE) standards and the LEA must ensure every contract for minor remodeling, renovation, repair, or construction contracts in excess of $2,000 contains a provision stating the prevailing wages that must be paid to laborers and mechanics that are not less than those established for the locality of the project. The LEA is required to have a system of internal control which provides reasonable assurance that all costs charged to the programs are reasonable, necessary, and allowable in accordance with applicable statutes, regulations, and program requirements.
Condition: The LEA failed to provide documentation to show a complete inventory that includes all required elements and all equipment purchased with Federal Stimulus funds. For example, the LEA purchased markerboard, Dell Latitude computers, and tables using Federal Stimulus funds with ESSER II (Resource 3212) and ESSER III (Resource 3213); however, the items were not properly documented on the LEA’s inventory to substantiate the total of $28,330.66 in equipment purchased with Federal stimulus funds. In addition, the LEA failed to provide evidence of the physical check at least once every two years. Additionally, the LEA’s procedures for the equipment inventory does not contain all required elements in the asset tag - Percent of Federal Award; Transfer; Disposition; Replacement; Use and Current Condition; Fund Source; and Evidence of the physical check.
Cause: The LEA has experienced significant employee turnover, which has caused a lack of oversight of certain compliance requirements.
Effect: Equipment purchased with federal funds may not be specifically identified.
Questioned Costs: $28,330.66
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the procurement policies to match Uniform Guidance requirements.
Finding 2023-003: Allowable Costs (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: LEAs are required to maintain adequate written records to support how ESSER funds were received, disbursed, and spent, including all records necessary to perform an effective audit. Also, the LEA is required to use ESSER I and ESSER II funds for activities authorized by the Elementary and Secondary Education Act of 1965 (ESEA) as amended by the Every Student Succeeds Act of 2015 (ESSA), Individuals with Disabilities Education Act (IDEA), the Adult Education and Family Literacy Act, the Perkins Career and Technical Education (CTE) Act, or the McKinney-Vento Homeless Assistance Act Title VII Part B, and other permissible activities under CARES Act Section 18003 and CRRSA Act Section 313. (CARES Act Section 18003[d], CRRSA Act Section 313[d]). In addition, the LEA is required to use ESSER III funds for activities authorized by the Elementary and Secondary Education Act of 1965 (ESEA) as amended by the Every Student Succeeds Act of 2015 (ESSA), Individuals with Disabilities Education Act (IDEA), the Adult Education and Family Literacy Act, or the Perkins Career and Technical Education (CTE) Act, and other permissible activities under ARP Act Section 2001. (ARP Act, Section 2001[e]). Furthermore, the LEA is required to develop and make publicly available a plan for the LEA’s use of ESSER III funds. The LEA must engage in meaningful consultation with stakeholders and give the public an opportunity to provide input in the development of this plan. (86 Federal Register 21195) and the LEA is required to develop and make publicly available on the LEA’s website, not later than 30 days after receiving the allocation of ESSER III funds, a plan for the safe return to in-person instruction and continuity of services and must seek public comment on the plan and take such comments into account in the development of the plan. The plan must be updated periodically, but no less frequently than every six months. (ARP Act Section 2001[i], 86 Federal Register 21195) and the LEA is required to reserve not less than 20 percent of ESSER III funds to address learning loss through the implementation of evidence-based interventions ensure that such interventions respond to students’ academic, social, and emotional needs and address the disproportionate impact of the coronavirus on low-income students, children with disabilities, English learners, racial and ethnic minorities, the students experiencing homelessness, and children and youth in foster care (ARP Act Section 2001[e][1]).
Condition: The LEA failed to provide CDE all of the requested documentation to support a sample of $117,700.00 in expenditures charged to the ESSER II and ESSER III funds.
Cause: The LEA has experienced significant employee turnover, which has caused a lack of oversight of certain compliance requirements.
Effect: As a result, the LEA is unable to support how $57,700.00 in expenditures charged to ESSER III (Resource 3213), and $60,000.00 in expenditures charged to ESSER II (Resource 3216) are allowable.
Questioned Costs: $117,700
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the purchasing and procurement policy and offered training to agency-wide members.
Finding 2023-001: Time and Effort Requirements (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: To support salaries and wages for employees that work on federal programs, local educational agencies (LEAs) are required to maintain time and effort records that accurately reflect the work performed. These time and effort records must: (1) be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (2) be incorporated into the official records of the LEA; (3) reasonably reflect the total activity for which the employee is compensated by the LEA, not exceeding 100% of compensated activities; (4) encompass both federally assisted and all other activities compensated by the LEA on an integrated basis, but may include the use of subsidiary records as defined in the LEA’s written policy; (5) comply with the established accounting policies and practices of the LEA; and (6) support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Budget estimates or percentages determined before the services are performed alone do not qualify as support for charges to Federal awards.
Condition: The LEA failed to provide all the time and effort documentation that the California Department of Education (CDE) requested to support salaries and benefits charged to the Federal Stimulus funds.
Cause: The LEA did not have sufficient time and effort procedures to ensure that their records were supported by a system of internal controls which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Specifically, the LEA’s procedures did not include controls to ensure that time and effort records include cost objectives, and account for the total activity for which the employee is compensated by the LEA as required by federal regulations.
Effect: The LEA must upload into the CDE Monitoring Tool (CMT) documentation to support the $510,311.76 in salaries and benefits charged to ESSER II and ESSER III funds.
Questioned Costs: The LEA did not provide documentation for $510,311.76 charged to ESSER programs. Specifically, the LEA failed to provide sufficient documentation to support $164,012.89 in salaries charged to ESSER II - Resource 3212 as well as $301,103.34 in salaries charged to ESSER III – Resource 3213.
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE. Auditors sampled 21 employees during the FPM audit.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the new time and effort policy and offered training to agency-wide members.
Finding 2023-001: Time and Effort Requirements (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: To support salaries and wages for employees that work on federal programs, local educational agencies (LEAs) are required to maintain time and effort records that accurately reflect the work performed. These time and effort records must: (1) be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (2) be incorporated into the official records of the LEA; (3) reasonably reflect the total activity for which the employee is compensated by the LEA, not exceeding 100% of compensated activities; (4) encompass both federally assisted and all other activities compensated by the LEA on an integrated basis, but may include the use of subsidiary records as defined in the LEA’s written policy; (5) comply with the established accounting policies and practices of the LEA; and (6) support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Budget estimates or percentages determined before the services are performed alone do not qualify as support for charges to Federal awards.
Condition: The LEA failed to provide all the time and effort documentation that the California Department of Education (CDE) requested to support salaries and benefits charged to the Federal Stimulus funds.
Cause: The LEA did not have sufficient time and effort procedures to ensure that their records were supported by a system of internal controls which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Specifically, the LEA’s procedures did not include controls to ensure that time and effort records include cost objectives, and account for the total activity for which the employee is compensated by the LEA as required by federal regulations.
Effect: The LEA must upload into the CDE Monitoring Tool (CMT) documentation to support the $510,311.76 in salaries and benefits charged to ESSER II and ESSER III funds.
Questioned Costs: The LEA did not provide documentation for $510,311.76 charged to ESSER programs. Specifically, the LEA failed to provide sufficient documentation to support $164,012.89 in salaries charged to ESSER II - Resource 3212 as well as $301,103.34 in salaries charged to ESSER III – Resource 3213.
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE. Auditors sampled 21 employees during the FPM audit.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the new time and effort policy and offered training to agency-wide members.
Finding 2023-001: Time and Effort Requirements (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: To support salaries and wages for employees that work on federal programs, local educational agencies (LEAs) are required to maintain time and effort records that accurately reflect the work performed. These time and effort records must: (1) be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (2) be incorporated into the official records of the LEA; (3) reasonably reflect the total activity for which the employee is compensated by the LEA, not exceeding 100% of compensated activities; (4) encompass both federally assisted and all other activities compensated by the LEA on an integrated basis, but may include the use of subsidiary records as defined in the LEA’s written policy; (5) comply with the established accounting policies and practices of the LEA; and (6) support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Budget estimates or percentages determined before the services are performed alone do not qualify as support for charges to Federal awards.
Condition: The LEA failed to provide all the time and effort documentation that the California Department of Education (CDE) requested to support salaries and benefits charged to the Federal Stimulus funds.
Cause: The LEA did not have sufficient time and effort procedures to ensure that their records were supported by a system of internal controls which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Specifically, the LEA’s procedures did not include controls to ensure that time and effort records include cost objectives, and account for the total activity for which the employee is compensated by the LEA as required by federal regulations.
Effect: The LEA must upload into the CDE Monitoring Tool (CMT) documentation to support the $510,311.76 in salaries and benefits charged to ESSER II and ESSER III funds.
Questioned Costs: The LEA did not provide documentation for $510,311.76 charged to ESSER programs. Specifically, the LEA failed to provide sufficient documentation to support $164,012.89 in salaries charged to ESSER II - Resource 3212 as well as $301,103.34 in salaries charged to ESSER III – Resource 3213.
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE. Auditors sampled 21 employees during the FPM audit.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the new time and effort policy and offered training to agency-wide members.
Finding 2023-001: Time and Effort Requirements (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: To support salaries and wages for employees that work on federal programs, local educational agencies (LEAs) are required to maintain time and effort records that accurately reflect the work performed. These time and effort records must: (1) be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (2) be incorporated into the official records of the LEA; (3) reasonably reflect the total activity for which the employee is compensated by the LEA, not exceeding 100% of compensated activities; (4) encompass both federally assisted and all other activities compensated by the LEA on an integrated basis, but may include the use of subsidiary records as defined in the LEA’s written policy; (5) comply with the established accounting policies and practices of the LEA; and (6) support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Budget estimates or percentages determined before the services are performed alone do not qualify as support for charges to Federal awards.
Condition: The LEA failed to provide all the time and effort documentation that the California Department of Education (CDE) requested to support salaries and benefits charged to the Federal Stimulus funds.
Cause: The LEA did not have sufficient time and effort procedures to ensure that their records were supported by a system of internal controls which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Specifically, the LEA’s procedures did not include controls to ensure that time and effort records include cost objectives, and account for the total activity for which the employee is compensated by the LEA as required by federal regulations.
Effect: The LEA must upload into the CDE Monitoring Tool (CMT) documentation to support the $510,311.76 in salaries and benefits charged to ESSER II and ESSER III funds.
Questioned Costs: The LEA did not provide documentation for $510,311.76 charged to ESSER programs. Specifically, the LEA failed to provide sufficient documentation to support $164,012.89 in salaries charged to ESSER II - Resource 3212 as well as $301,103.34 in salaries charged to ESSER III – Resource 3213.
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE. Auditors sampled 21 employees during the FPM audit.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the new time and effort policy and offered training to agency-wide members.
Finding 2023-001: Time and Effort Requirements (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: To support salaries and wages for employees that work on federal programs, local educational agencies (LEAs) are required to maintain time and effort records that accurately reflect the work performed. These time and effort records must: (1) be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (2) be incorporated into the official records of the LEA; (3) reasonably reflect the total activity for which the employee is compensated by the LEA, not exceeding 100% of compensated activities; (4) encompass both federally assisted and all other activities compensated by the LEA on an integrated basis, but may include the use of subsidiary records as defined in the LEA’s written policy; (5) comply with the established accounting policies and practices of the LEA; and (6) support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Budget estimates or percentages determined before the services are performed alone do not qualify as support for charges to Federal awards.
Condition: The LEA failed to provide all the time and effort documentation that the California Department of Education (CDE) requested to support salaries and benefits charged to the Federal Stimulus funds.
Cause: The LEA did not have sufficient time and effort procedures to ensure that their records were supported by a system of internal controls which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Specifically, the LEA’s procedures did not include controls to ensure that time and effort records include cost objectives, and account for the total activity for which the employee is compensated by the LEA as required by federal regulations.
Effect: The LEA must upload into the CDE Monitoring Tool (CMT) documentation to support the $510,311.76 in salaries and benefits charged to ESSER II and ESSER III funds.
Questioned Costs: The LEA did not provide documentation for $510,311.76 charged to ESSER programs. Specifically, the LEA failed to provide sufficient documentation to support $164,012.89 in salaries charged to ESSER II - Resource 3212 as well as $301,103.34 in salaries charged to ESSER III – Resource 3213.
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE. Auditors sampled 21 employees during the FPM audit.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the new time and effort policy and offered training to agency-wide members.
Finding 2023-001: Time and Effort Requirements (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: To support salaries and wages for employees that work on federal programs, local educational agencies (LEAs) are required to maintain time and effort records that accurately reflect the work performed. These time and effort records must: (1) be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (2) be incorporated into the official records of the LEA; (3) reasonably reflect the total activity for which the employee is compensated by the LEA, not exceeding 100% of compensated activities; (4) encompass both federally assisted and all other activities compensated by the LEA on an integrated basis, but may include the use of subsidiary records as defined in the LEA’s written policy; (5) comply with the established accounting policies and practices of the LEA; and (6) support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Budget estimates or percentages determined before the services are performed alone do not qualify as support for charges to Federal awards.
Condition: The LEA failed to provide all the time and effort documentation that the California Department of Education (CDE) requested to support salaries and benefits charged to the Federal Stimulus funds.
Cause: The LEA did not have sufficient time and effort procedures to ensure that their records were supported by a system of internal controls which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Specifically, the LEA’s procedures did not include controls to ensure that time and effort records include cost objectives, and account for the total activity for which the employee is compensated by the LEA as required by federal regulations.
Effect: The LEA must upload into the CDE Monitoring Tool (CMT) documentation to support the $510,311.76 in salaries and benefits charged to ESSER II and ESSER III funds.
Questioned Costs: The LEA did not provide documentation for $510,311.76 charged to ESSER programs. Specifically, the LEA failed to provide sufficient documentation to support $164,012.89 in salaries charged to ESSER II - Resource 3212 as well as $301,103.34 in salaries charged to ESSER III – Resource 3213.
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE. Auditors sampled 21 employees during the FPM audit.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the new time and effort policy and offered training to agency-wide members.
Finding 2023-001: Time and Effort Requirements (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: To support salaries and wages for employees that work on federal programs, local educational agencies (LEAs) are required to maintain time and effort records that accurately reflect the work performed. These time and effort records must: (1) be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (2) be incorporated into the official records of the LEA; (3) reasonably reflect the total activity for which the employee is compensated by the LEA, not exceeding 100% of compensated activities; (4) encompass both federally assisted and all other activities compensated by the LEA on an integrated basis, but may include the use of subsidiary records as defined in the LEA’s written policy; (5) comply with the established accounting policies and practices of the LEA; and (6) support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Budget estimates or percentages determined before the services are performed alone do not qualify as support for charges to Federal awards.
Condition: The LEA failed to provide all the time and effort documentation that the California Department of Education (CDE) requested to support salaries and benefits charged to the Federal Stimulus funds.
Cause: The LEA did not have sufficient time and effort procedures to ensure that their records were supported by a system of internal controls which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Specifically, the LEA’s procedures did not include controls to ensure that time and effort records include cost objectives, and account for the total activity for which the employee is compensated by the LEA as required by federal regulations.
Effect: The LEA must upload into the CDE Monitoring Tool (CMT) documentation to support the $510,311.76 in salaries and benefits charged to ESSER II and ESSER III funds.
Questioned Costs: The LEA did not provide documentation for $510,311.76 charged to ESSER programs. Specifically, the LEA failed to provide sufficient documentation to support $164,012.89 in salaries charged to ESSER II - Resource 3212 as well as $301,103.34 in salaries charged to ESSER III – Resource 3213.
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE. Auditors sampled 21 employees during the FPM audit.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the new time and effort policy and offered training to agency-wide members.
Finding 2023-001: Time and Effort Requirements (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: To support salaries and wages for employees that work on federal programs, local educational agencies (LEAs) are required to maintain time and effort records that accurately reflect the work performed. These time and effort records must: (1) be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (2) be incorporated into the official records of the LEA; (3) reasonably reflect the total activity for which the employee is compensated by the LEA, not exceeding 100% of compensated activities; (4) encompass both federally assisted and all other activities compensated by the LEA on an integrated basis, but may include the use of subsidiary records as defined in the LEA’s written policy; (5) comply with the established accounting policies and practices of the LEA; and (6) support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Budget estimates or percentages determined before the services are performed alone do not qualify as support for charges to Federal awards.
Condition: The LEA failed to provide all the time and effort documentation that the California Department of Education (CDE) requested to support salaries and benefits charged to the Federal Stimulus funds.
Cause: The LEA did not have sufficient time and effort procedures to ensure that their records were supported by a system of internal controls which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Specifically, the LEA’s procedures did not include controls to ensure that time and effort records include cost objectives, and account for the total activity for which the employee is compensated by the LEA as required by federal regulations.
Effect: The LEA must upload into the CDE Monitoring Tool (CMT) documentation to support the $510,311.76 in salaries and benefits charged to ESSER II and ESSER III funds.
Questioned Costs: The LEA did not provide documentation for $510,311.76 charged to ESSER programs. Specifically, the LEA failed to provide sufficient documentation to support $164,012.89 in salaries charged to ESSER II - Resource 3212 as well as $301,103.34 in salaries charged to ESSER III – Resource 3213.
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE. Auditors sampled 21 employees during the FPM audit.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the new time and effort policy and offered training to agency-wide members.
Finding 2023-001: Time and Effort Requirements (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: To support salaries and wages for employees that work on federal programs, local educational agencies (LEAs) are required to maintain time and effort records that accurately reflect the work performed. These time and effort records must: (1) be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (2) be incorporated into the official records of the LEA; (3) reasonably reflect the total activity for which the employee is compensated by the LEA, not exceeding 100% of compensated activities; (4) encompass both federally assisted and all other activities compensated by the LEA on an integrated basis, but may include the use of subsidiary records as defined in the LEA’s written policy; (5) comply with the established accounting policies and practices of the LEA; and (6) support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Budget estimates or percentages determined before the services are performed alone do not qualify as support for charges to Federal awards.
Condition: The LEA failed to provide all the time and effort documentation that the California Department of Education (CDE) requested to support salaries and benefits charged to the Federal Stimulus funds.
Cause: The LEA did not have sufficient time and effort procedures to ensure that their records were supported by a system of internal controls which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Specifically, the LEA’s procedures did not include controls to ensure that time and effort records include cost objectives, and account for the total activity for which the employee is compensated by the LEA as required by federal regulations.
Effect: The LEA must upload into the CDE Monitoring Tool (CMT) documentation to support the $510,311.76 in salaries and benefits charged to ESSER II and ESSER III funds.
Questioned Costs: The LEA did not provide documentation for $510,311.76 charged to ESSER programs. Specifically, the LEA failed to provide sufficient documentation to support $164,012.89 in salaries charged to ESSER II - Resource 3212 as well as $301,103.34 in salaries charged to ESSER III – Resource 3213.
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE. Auditors sampled 21 employees during the FPM audit.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the new time and effort policy and offered training to agency-wide members.
Finding 2023-001: Time and Effort Requirements (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: To support salaries and wages for employees that work on federal programs, local educational agencies (LEAs) are required to maintain time and effort records that accurately reflect the work performed. These time and effort records must: (1) be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (2) be incorporated into the official records of the LEA; (3) reasonably reflect the total activity for which the employee is compensated by the LEA, not exceeding 100% of compensated activities; (4) encompass both federally assisted and all other activities compensated by the LEA on an integrated basis, but may include the use of subsidiary records as defined in the LEA’s written policy; (5) comply with the established accounting policies and practices of the LEA; and (6) support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Budget estimates or percentages determined before the services are performed alone do not qualify as support for charges to Federal awards.
Condition: The LEA failed to provide all the time and effort documentation that the California Department of Education (CDE) requested to support salaries and benefits charged to the Federal Stimulus funds.
Cause: The LEA did not have sufficient time and effort procedures to ensure that their records were supported by a system of internal controls which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Specifically, the LEA’s procedures did not include controls to ensure that time and effort records include cost objectives, and account for the total activity for which the employee is compensated by the LEA as required by federal regulations.
Effect: The LEA must upload into the CDE Monitoring Tool (CMT) documentation to support the $510,311.76 in salaries and benefits charged to ESSER II and ESSER III funds.
Questioned Costs: The LEA did not provide documentation for $510,311.76 charged to ESSER programs. Specifically, the LEA failed to provide sufficient documentation to support $164,012.89 in salaries charged to ESSER II - Resource 3212 as well as $301,103.34 in salaries charged to ESSER III – Resource 3213.
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE. Auditors sampled 21 employees during the FPM audit.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the new time and effort policy and offered training to agency-wide members.
Finding 2023-002: Equipment Inventory Management (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: The LEA must maintain documentation to substantiate that all equipment purchases are reasonable, necessary, and allowable in accordance with federal state and program requirements. Also, an LEA must establish and maintain a historical inventory system for equipment with an acquisition cost of $500 or more per unit, which contains all required elements as specified in 2 CFR 200.313(d)(1) and the LEA must conduct a physical inventory of the property and the results must be reconciled with the property records at least once every two years. In addition, the LEA must obtain prior written approval from CDE for capital expenditures to be allowable; and the LEA must follow applicable construction regulations. The LEA must ensure heating, ventilation, and air conditioning (HVAC) systems require the use of American Society of Heating, Refrigeration, and Air Conditioning Engineer (ASHRAE) standards and the LEA must ensure every contract for minor remodeling, renovation, repair, or construction contracts in excess of $2,000 contains a provision stating the prevailing wages that must be paid to laborers and mechanics that are not less than those established for the locality of the project. The LEA is required to have a system of internal control which provides reasonable assurance that all costs charged to the programs are reasonable, necessary, and allowable in accordance with applicable statutes, regulations, and program requirements.
Condition: The LEA failed to provide documentation to show a complete inventory that includes all required elements and all equipment purchased with Federal Stimulus funds. For example, the LEA purchased markerboard, Dell Latitude computers, and tables using Federal Stimulus funds with ESSER II (Resource 3212) and ESSER III (Resource 3213); however, the items were not properly documented on the LEA’s inventory to substantiate the total of $28,330.66 in equipment purchased with Federal stimulus funds. In addition, the LEA failed to provide evidence of the physical check at least once every two years. Additionally, the LEA’s procedures for the equipment inventory does not contain all required elements in the asset tag - Percent of Federal Award; Transfer; Disposition; Replacement; Use and Current Condition; Fund Source; and Evidence of the physical check.
Cause: The LEA has experienced significant employee turnover, which has caused a lack of oversight of certain compliance requirements.
Effect: Equipment purchased with federal funds may not be specifically identified.
Questioned Costs: $28,330.66
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the procurement policies to match Uniform Guidance requirements.
Finding 2023-002: Equipment Inventory Management (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: The LEA must maintain documentation to substantiate that all equipment purchases are reasonable, necessary, and allowable in accordance with federal state and program requirements. Also, an LEA must establish and maintain a historical inventory system for equipment with an acquisition cost of $500 or more per unit, which contains all required elements as specified in 2 CFR 200.313(d)(1) and the LEA must conduct a physical inventory of the property and the results must be reconciled with the property records at least once every two years. In addition, the LEA must obtain prior written approval from CDE for capital expenditures to be allowable; and the LEA must follow applicable construction regulations. The LEA must ensure heating, ventilation, and air conditioning (HVAC) systems require the use of American Society of Heating, Refrigeration, and Air Conditioning Engineer (ASHRAE) standards and the LEA must ensure every contract for minor remodeling, renovation, repair, or construction contracts in excess of $2,000 contains a provision stating the prevailing wages that must be paid to laborers and mechanics that are not less than those established for the locality of the project. The LEA is required to have a system of internal control which provides reasonable assurance that all costs charged to the programs are reasonable, necessary, and allowable in accordance with applicable statutes, regulations, and program requirements.
Condition: The LEA failed to provide documentation to show a complete inventory that includes all required elements and all equipment purchased with Federal Stimulus funds. For example, the LEA purchased markerboard, Dell Latitude computers, and tables using Federal Stimulus funds with ESSER II (Resource 3212) and ESSER III (Resource 3213); however, the items were not properly documented on the LEA’s inventory to substantiate the total of $28,330.66 in equipment purchased with Federal stimulus funds. In addition, the LEA failed to provide evidence of the physical check at least once every two years. Additionally, the LEA’s procedures for the equipment inventory does not contain all required elements in the asset tag - Percent of Federal Award; Transfer; Disposition; Replacement; Use and Current Condition; Fund Source; and Evidence of the physical check.
Cause: The LEA has experienced significant employee turnover, which has caused a lack of oversight of certain compliance requirements.
Effect: Equipment purchased with federal funds may not be specifically identified.
Questioned Costs: $28,330.66
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the procurement policies to match Uniform Guidance requirements.
Finding 2023-002: Equipment Inventory Management (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: The LEA must maintain documentation to substantiate that all equipment purchases are reasonable, necessary, and allowable in accordance with federal state and program requirements. Also, an LEA must establish and maintain a historical inventory system for equipment with an acquisition cost of $500 or more per unit, which contains all required elements as specified in 2 CFR 200.313(d)(1) and the LEA must conduct a physical inventory of the property and the results must be reconciled with the property records at least once every two years. In addition, the LEA must obtain prior written approval from CDE for capital expenditures to be allowable; and the LEA must follow applicable construction regulations. The LEA must ensure heating, ventilation, and air conditioning (HVAC) systems require the use of American Society of Heating, Refrigeration, and Air Conditioning Engineer (ASHRAE) standards and the LEA must ensure every contract for minor remodeling, renovation, repair, or construction contracts in excess of $2,000 contains a provision stating the prevailing wages that must be paid to laborers and mechanics that are not less than those established for the locality of the project. The LEA is required to have a system of internal control which provides reasonable assurance that all costs charged to the programs are reasonable, necessary, and allowable in accordance with applicable statutes, regulations, and program requirements.
Condition: The LEA failed to provide documentation to show a complete inventory that includes all required elements and all equipment purchased with Federal Stimulus funds. For example, the LEA purchased markerboard, Dell Latitude computers, and tables using Federal Stimulus funds with ESSER II (Resource 3212) and ESSER III (Resource 3213); however, the items were not properly documented on the LEA’s inventory to substantiate the total of $28,330.66 in equipment purchased with Federal stimulus funds. In addition, the LEA failed to provide evidence of the physical check at least once every two years. Additionally, the LEA’s procedures for the equipment inventory does not contain all required elements in the asset tag - Percent of Federal Award; Transfer; Disposition; Replacement; Use and Current Condition; Fund Source; and Evidence of the physical check.
Cause: The LEA has experienced significant employee turnover, which has caused a lack of oversight of certain compliance requirements.
Effect: Equipment purchased with federal funds may not be specifically identified.
Questioned Costs: $28,330.66
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the procurement policies to match Uniform Guidance requirements.
Finding 2023-002: Equipment Inventory Management (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: The LEA must maintain documentation to substantiate that all equipment purchases are reasonable, necessary, and allowable in accordance with federal state and program requirements. Also, an LEA must establish and maintain a historical inventory system for equipment with an acquisition cost of $500 or more per unit, which contains all required elements as specified in 2 CFR 200.313(d)(1) and the LEA must conduct a physical inventory of the property and the results must be reconciled with the property records at least once every two years. In addition, the LEA must obtain prior written approval from CDE for capital expenditures to be allowable; and the LEA must follow applicable construction regulations. The LEA must ensure heating, ventilation, and air conditioning (HVAC) systems require the use of American Society of Heating, Refrigeration, and Air Conditioning Engineer (ASHRAE) standards and the LEA must ensure every contract for minor remodeling, renovation, repair, or construction contracts in excess of $2,000 contains a provision stating the prevailing wages that must be paid to laborers and mechanics that are not less than those established for the locality of the project. The LEA is required to have a system of internal control which provides reasonable assurance that all costs charged to the programs are reasonable, necessary, and allowable in accordance with applicable statutes, regulations, and program requirements.
Condition: The LEA failed to provide documentation to show a complete inventory that includes all required elements and all equipment purchased with Federal Stimulus funds. For example, the LEA purchased markerboard, Dell Latitude computers, and tables using Federal Stimulus funds with ESSER II (Resource 3212) and ESSER III (Resource 3213); however, the items were not properly documented on the LEA’s inventory to substantiate the total of $28,330.66 in equipment purchased with Federal stimulus funds. In addition, the LEA failed to provide evidence of the physical check at least once every two years. Additionally, the LEA’s procedures for the equipment inventory does not contain all required elements in the asset tag - Percent of Federal Award; Transfer; Disposition; Replacement; Use and Current Condition; Fund Source; and Evidence of the physical check.
Cause: The LEA has experienced significant employee turnover, which has caused a lack of oversight of certain compliance requirements.
Effect: Equipment purchased with federal funds may not be specifically identified.
Questioned Costs: $28,330.66
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the procurement policies to match Uniform Guidance requirements.
Finding 2023-002: Equipment Inventory Management (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: The LEA must maintain documentation to substantiate that all equipment purchases are reasonable, necessary, and allowable in accordance with federal state and program requirements. Also, an LEA must establish and maintain a historical inventory system for equipment with an acquisition cost of $500 or more per unit, which contains all required elements as specified in 2 CFR 200.313(d)(1) and the LEA must conduct a physical inventory of the property and the results must be reconciled with the property records at least once every two years. In addition, the LEA must obtain prior written approval from CDE for capital expenditures to be allowable; and the LEA must follow applicable construction regulations. The LEA must ensure heating, ventilation, and air conditioning (HVAC) systems require the use of American Society of Heating, Refrigeration, and Air Conditioning Engineer (ASHRAE) standards and the LEA must ensure every contract for minor remodeling, renovation, repair, or construction contracts in excess of $2,000 contains a provision stating the prevailing wages that must be paid to laborers and mechanics that are not less than those established for the locality of the project. The LEA is required to have a system of internal control which provides reasonable assurance that all costs charged to the programs are reasonable, necessary, and allowable in accordance with applicable statutes, regulations, and program requirements.
Condition: The LEA failed to provide documentation to show a complete inventory that includes all required elements and all equipment purchased with Federal Stimulus funds. For example, the LEA purchased markerboard, Dell Latitude computers, and tables using Federal Stimulus funds with ESSER II (Resource 3212) and ESSER III (Resource 3213); however, the items were not properly documented on the LEA’s inventory to substantiate the total of $28,330.66 in equipment purchased with Federal stimulus funds. In addition, the LEA failed to provide evidence of the physical check at least once every two years. Additionally, the LEA’s procedures for the equipment inventory does not contain all required elements in the asset tag - Percent of Federal Award; Transfer; Disposition; Replacement; Use and Current Condition; Fund Source; and Evidence of the physical check.
Cause: The LEA has experienced significant employee turnover, which has caused a lack of oversight of certain compliance requirements.
Effect: Equipment purchased with federal funds may not be specifically identified.
Questioned Costs: $28,330.66
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the procurement policies to match Uniform Guidance requirements.
Finding 2023-002: Equipment Inventory Management (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: The LEA must maintain documentation to substantiate that all equipment purchases are reasonable, necessary, and allowable in accordance with federal state and program requirements. Also, an LEA must establish and maintain a historical inventory system for equipment with an acquisition cost of $500 or more per unit, which contains all required elements as specified in 2 CFR 200.313(d)(1) and the LEA must conduct a physical inventory of the property and the results must be reconciled with the property records at least once every two years. In addition, the LEA must obtain prior written approval from CDE for capital expenditures to be allowable; and the LEA must follow applicable construction regulations. The LEA must ensure heating, ventilation, and air conditioning (HVAC) systems require the use of American Society of Heating, Refrigeration, and Air Conditioning Engineer (ASHRAE) standards and the LEA must ensure every contract for minor remodeling, renovation, repair, or construction contracts in excess of $2,000 contains a provision stating the prevailing wages that must be paid to laborers and mechanics that are not less than those established for the locality of the project. The LEA is required to have a system of internal control which provides reasonable assurance that all costs charged to the programs are reasonable, necessary, and allowable in accordance with applicable statutes, regulations, and program requirements.
Condition: The LEA failed to provide documentation to show a complete inventory that includes all required elements and all equipment purchased with Federal Stimulus funds. For example, the LEA purchased markerboard, Dell Latitude computers, and tables using Federal Stimulus funds with ESSER II (Resource 3212) and ESSER III (Resource 3213); however, the items were not properly documented on the LEA’s inventory to substantiate the total of $28,330.66 in equipment purchased with Federal stimulus funds. In addition, the LEA failed to provide evidence of the physical check at least once every two years. Additionally, the LEA’s procedures for the equipment inventory does not contain all required elements in the asset tag - Percent of Federal Award; Transfer; Disposition; Replacement; Use and Current Condition; Fund Source; and Evidence of the physical check.
Cause: The LEA has experienced significant employee turnover, which has caused a lack of oversight of certain compliance requirements.
Effect: Equipment purchased with federal funds may not be specifically identified.
Questioned Costs: $28,330.66
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the procurement policies to match Uniform Guidance requirements.
Finding 2023-002: Equipment Inventory Management (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: The LEA must maintain documentation to substantiate that all equipment purchases are reasonable, necessary, and allowable in accordance with federal state and program requirements. Also, an LEA must establish and maintain a historical inventory system for equipment with an acquisition cost of $500 or more per unit, which contains all required elements as specified in 2 CFR 200.313(d)(1) and the LEA must conduct a physical inventory of the property and the results must be reconciled with the property records at least once every two years. In addition, the LEA must obtain prior written approval from CDE for capital expenditures to be allowable; and the LEA must follow applicable construction regulations. The LEA must ensure heating, ventilation, and air conditioning (HVAC) systems require the use of American Society of Heating, Refrigeration, and Air Conditioning Engineer (ASHRAE) standards and the LEA must ensure every contract for minor remodeling, renovation, repair, or construction contracts in excess of $2,000 contains a provision stating the prevailing wages that must be paid to laborers and mechanics that are not less than those established for the locality of the project. The LEA is required to have a system of internal control which provides reasonable assurance that all costs charged to the programs are reasonable, necessary, and allowable in accordance with applicable statutes, regulations, and program requirements.
Condition: The LEA failed to provide documentation to show a complete inventory that includes all required elements and all equipment purchased with Federal Stimulus funds. For example, the LEA purchased markerboard, Dell Latitude computers, and tables using Federal Stimulus funds with ESSER II (Resource 3212) and ESSER III (Resource 3213); however, the items were not properly documented on the LEA’s inventory to substantiate the total of $28,330.66 in equipment purchased with Federal stimulus funds. In addition, the LEA failed to provide evidence of the physical check at least once every two years. Additionally, the LEA’s procedures for the equipment inventory does not contain all required elements in the asset tag - Percent of Federal Award; Transfer; Disposition; Replacement; Use and Current Condition; Fund Source; and Evidence of the physical check.
Cause: The LEA has experienced significant employee turnover, which has caused a lack of oversight of certain compliance requirements.
Effect: Equipment purchased with federal funds may not be specifically identified.
Questioned Costs: $28,330.66
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the procurement policies to match Uniform Guidance requirements.
Finding 2023-002: Equipment Inventory Management (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: The LEA must maintain documentation to substantiate that all equipment purchases are reasonable, necessary, and allowable in accordance with federal state and program requirements. Also, an LEA must establish and maintain a historical inventory system for equipment with an acquisition cost of $500 or more per unit, which contains all required elements as specified in 2 CFR 200.313(d)(1) and the LEA must conduct a physical inventory of the property and the results must be reconciled with the property records at least once every two years. In addition, the LEA must obtain prior written approval from CDE for capital expenditures to be allowable; and the LEA must follow applicable construction regulations. The LEA must ensure heating, ventilation, and air conditioning (HVAC) systems require the use of American Society of Heating, Refrigeration, and Air Conditioning Engineer (ASHRAE) standards and the LEA must ensure every contract for minor remodeling, renovation, repair, or construction contracts in excess of $2,000 contains a provision stating the prevailing wages that must be paid to laborers and mechanics that are not less than those established for the locality of the project. The LEA is required to have a system of internal control which provides reasonable assurance that all costs charged to the programs are reasonable, necessary, and allowable in accordance with applicable statutes, regulations, and program requirements.
Condition: The LEA failed to provide documentation to show a complete inventory that includes all required elements and all equipment purchased with Federal Stimulus funds. For example, the LEA purchased markerboard, Dell Latitude computers, and tables using Federal Stimulus funds with ESSER II (Resource 3212) and ESSER III (Resource 3213); however, the items were not properly documented on the LEA’s inventory to substantiate the total of $28,330.66 in equipment purchased with Federal stimulus funds. In addition, the LEA failed to provide evidence of the physical check at least once every two years. Additionally, the LEA’s procedures for the equipment inventory does not contain all required elements in the asset tag - Percent of Federal Award; Transfer; Disposition; Replacement; Use and Current Condition; Fund Source; and Evidence of the physical check.
Cause: The LEA has experienced significant employee turnover, which has caused a lack of oversight of certain compliance requirements.
Effect: Equipment purchased with federal funds may not be specifically identified.
Questioned Costs: $28,330.66
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the procurement policies to match Uniform Guidance requirements.
Finding 2023-002: Equipment Inventory Management (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: The LEA must maintain documentation to substantiate that all equipment purchases are reasonable, necessary, and allowable in accordance with federal state and program requirements. Also, an LEA must establish and maintain a historical inventory system for equipment with an acquisition cost of $500 or more per unit, which contains all required elements as specified in 2 CFR 200.313(d)(1) and the LEA must conduct a physical inventory of the property and the results must be reconciled with the property records at least once every two years. In addition, the LEA must obtain prior written approval from CDE for capital expenditures to be allowable; and the LEA must follow applicable construction regulations. The LEA must ensure heating, ventilation, and air conditioning (HVAC) systems require the use of American Society of Heating, Refrigeration, and Air Conditioning Engineer (ASHRAE) standards and the LEA must ensure every contract for minor remodeling, renovation, repair, or construction contracts in excess of $2,000 contains a provision stating the prevailing wages that must be paid to laborers and mechanics that are not less than those established for the locality of the project. The LEA is required to have a system of internal control which provides reasonable assurance that all costs charged to the programs are reasonable, necessary, and allowable in accordance with applicable statutes, regulations, and program requirements.
Condition: The LEA failed to provide documentation to show a complete inventory that includes all required elements and all equipment purchased with Federal Stimulus funds. For example, the LEA purchased markerboard, Dell Latitude computers, and tables using Federal Stimulus funds with ESSER II (Resource 3212) and ESSER III (Resource 3213); however, the items were not properly documented on the LEA’s inventory to substantiate the total of $28,330.66 in equipment purchased with Federal stimulus funds. In addition, the LEA failed to provide evidence of the physical check at least once every two years. Additionally, the LEA’s procedures for the equipment inventory does not contain all required elements in the asset tag - Percent of Federal Award; Transfer; Disposition; Replacement; Use and Current Condition; Fund Source; and Evidence of the physical check.
Cause: The LEA has experienced significant employee turnover, which has caused a lack of oversight of certain compliance requirements.
Effect: Equipment purchased with federal funds may not be specifically identified.
Questioned Costs: $28,330.66
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the procurement policies to match Uniform Guidance requirements.
Finding 2023-002: Equipment Inventory Management (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: The LEA must maintain documentation to substantiate that all equipment purchases are reasonable, necessary, and allowable in accordance with federal state and program requirements. Also, an LEA must establish and maintain a historical inventory system for equipment with an acquisition cost of $500 or more per unit, which contains all required elements as specified in 2 CFR 200.313(d)(1) and the LEA must conduct a physical inventory of the property and the results must be reconciled with the property records at least once every two years. In addition, the LEA must obtain prior written approval from CDE for capital expenditures to be allowable; and the LEA must follow applicable construction regulations. The LEA must ensure heating, ventilation, and air conditioning (HVAC) systems require the use of American Society of Heating, Refrigeration, and Air Conditioning Engineer (ASHRAE) standards and the LEA must ensure every contract for minor remodeling, renovation, repair, or construction contracts in excess of $2,000 contains a provision stating the prevailing wages that must be paid to laborers and mechanics that are not less than those established for the locality of the project. The LEA is required to have a system of internal control which provides reasonable assurance that all costs charged to the programs are reasonable, necessary, and allowable in accordance with applicable statutes, regulations, and program requirements.
Condition: The LEA failed to provide documentation to show a complete inventory that includes all required elements and all equipment purchased with Federal Stimulus funds. For example, the LEA purchased markerboard, Dell Latitude computers, and tables using Federal Stimulus funds with ESSER II (Resource 3212) and ESSER III (Resource 3213); however, the items were not properly documented on the LEA’s inventory to substantiate the total of $28,330.66 in equipment purchased with Federal stimulus funds. In addition, the LEA failed to provide evidence of the physical check at least once every two years. Additionally, the LEA’s procedures for the equipment inventory does not contain all required elements in the asset tag - Percent of Federal Award; Transfer; Disposition; Replacement; Use and Current Condition; Fund Source; and Evidence of the physical check.
Cause: The LEA has experienced significant employee turnover, which has caused a lack of oversight of certain compliance requirements.
Effect: Equipment purchased with federal funds may not be specifically identified.
Questioned Costs: $28,330.66
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the procurement policies to match Uniform Guidance requirements.
Finding 2023-003: Allowable Costs (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: LEAs are required to maintain adequate written records to support how ESSER funds were received, disbursed, and spent, including all records necessary to perform an effective audit. Also, the LEA is required to use ESSER I and ESSER II funds for activities authorized by the Elementary and Secondary Education Act of 1965 (ESEA) as amended by the Every Student Succeeds Act of 2015 (ESSA), Individuals with Disabilities Education Act (IDEA), the Adult Education and Family Literacy Act, the Perkins Career and Technical Education (CTE) Act, or the McKinney-Vento Homeless Assistance Act Title VII Part B, and other permissible activities under CARES Act Section 18003 and CRRSA Act Section 313. (CARES Act Section 18003[d], CRRSA Act Section 313[d]). In addition, the LEA is required to use ESSER III funds for activities authorized by the Elementary and Secondary Education Act of 1965 (ESEA) as amended by the Every Student Succeeds Act of 2015 (ESSA), Individuals with Disabilities Education Act (IDEA), the Adult Education and Family Literacy Act, or the Perkins Career and Technical Education (CTE) Act, and other permissible activities under ARP Act Section 2001. (ARP Act, Section 2001[e]). Furthermore, the LEA is required to develop and make publicly available a plan for the LEA’s use of ESSER III funds. The LEA must engage in meaningful consultation with stakeholders and give the public an opportunity to provide input in the development of this plan. (86 Federal Register 21195) and the LEA is required to develop and make publicly available on the LEA’s website, not later than 30 days after receiving the allocation of ESSER III funds, a plan for the safe return to in-person instruction and continuity of services and must seek public comment on the plan and take such comments into account in the development of the plan. The plan must be updated periodically, but no less frequently than every six months. (ARP Act Section 2001[i], 86 Federal Register 21195) and the LEA is required to reserve not less than 20 percent of ESSER III funds to address learning loss through the implementation of evidence-based interventions ensure that such interventions respond to students’ academic, social, and emotional needs and address the disproportionate impact of the coronavirus on low-income students, children with disabilities, English learners, racial and ethnic minorities, the students experiencing homelessness, and children and youth in foster care (ARP Act Section 2001[e][1]).
Condition: The LEA failed to provide CDE all of the requested documentation to support a sample of $117,700.00 in expenditures charged to the ESSER II and ESSER III funds.
Cause: The LEA has experienced significant employee turnover, which has caused a lack of oversight of certain compliance requirements.
Effect: As a result, the LEA is unable to support how $57,700.00 in expenditures charged to ESSER III (Resource 3213), and $60,000.00 in expenditures charged to ESSER II (Resource 3216) are allowable.
Questioned Costs: $117,700
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the purchasing and procurement policy and offered training to agency-wide members.
Finding 2023-003: Allowable Costs (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: LEAs are required to maintain adequate written records to support how ESSER funds were received, disbursed, and spent, including all records necessary to perform an effective audit. Also, the LEA is required to use ESSER I and ESSER II funds for activities authorized by the Elementary and Secondary Education Act of 1965 (ESEA) as amended by the Every Student Succeeds Act of 2015 (ESSA), Individuals with Disabilities Education Act (IDEA), the Adult Education and Family Literacy Act, the Perkins Career and Technical Education (CTE) Act, or the McKinney-Vento Homeless Assistance Act Title VII Part B, and other permissible activities under CARES Act Section 18003 and CRRSA Act Section 313. (CARES Act Section 18003[d], CRRSA Act Section 313[d]). In addition, the LEA is required to use ESSER III funds for activities authorized by the Elementary and Secondary Education Act of 1965 (ESEA) as amended by the Every Student Succeeds Act of 2015 (ESSA), Individuals with Disabilities Education Act (IDEA), the Adult Education and Family Literacy Act, or the Perkins Career and Technical Education (CTE) Act, and other permissible activities under ARP Act Section 2001. (ARP Act, Section 2001[e]). Furthermore, the LEA is required to develop and make publicly available a plan for the LEA’s use of ESSER III funds. The LEA must engage in meaningful consultation with stakeholders and give the public an opportunity to provide input in the development of this plan. (86 Federal Register 21195) and the LEA is required to develop and make publicly available on the LEA’s website, not later than 30 days after receiving the allocation of ESSER III funds, a plan for the safe return to in-person instruction and continuity of services and must seek public comment on the plan and take such comments into account in the development of the plan. The plan must be updated periodically, but no less frequently than every six months. (ARP Act Section 2001[i], 86 Federal Register 21195) and the LEA is required to reserve not less than 20 percent of ESSER III funds to address learning loss through the implementation of evidence-based interventions ensure that such interventions respond to students’ academic, social, and emotional needs and address the disproportionate impact of the coronavirus on low-income students, children with disabilities, English learners, racial and ethnic minorities, the students experiencing homelessness, and children and youth in foster care (ARP Act Section 2001[e][1]).
Condition: The LEA failed to provide CDE all of the requested documentation to support a sample of $117,700.00 in expenditures charged to the ESSER II and ESSER III funds.
Cause: The LEA has experienced significant employee turnover, which has caused a lack of oversight of certain compliance requirements.
Effect: As a result, the LEA is unable to support how $57,700.00 in expenditures charged to ESSER III (Resource 3213), and $60,000.00 in expenditures charged to ESSER II (Resource 3216) are allowable.
Questioned Costs: $117,700
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the purchasing and procurement policy and offered training to agency-wide members.
Finding 2023-003: Allowable Costs (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: LEAs are required to maintain adequate written records to support how ESSER funds were received, disbursed, and spent, including all records necessary to perform an effective audit. Also, the LEA is required to use ESSER I and ESSER II funds for activities authorized by the Elementary and Secondary Education Act of 1965 (ESEA) as amended by the Every Student Succeeds Act of 2015 (ESSA), Individuals with Disabilities Education Act (IDEA), the Adult Education and Family Literacy Act, the Perkins Career and Technical Education (CTE) Act, or the McKinney-Vento Homeless Assistance Act Title VII Part B, and other permissible activities under CARES Act Section 18003 and CRRSA Act Section 313. (CARES Act Section 18003[d], CRRSA Act Section 313[d]). In addition, the LEA is required to use ESSER III funds for activities authorized by the Elementary and Secondary Education Act of 1965 (ESEA) as amended by the Every Student Succeeds Act of 2015 (ESSA), Individuals with Disabilities Education Act (IDEA), the Adult Education and Family Literacy Act, or the Perkins Career and Technical Education (CTE) Act, and other permissible activities under ARP Act Section 2001. (ARP Act, Section 2001[e]). Furthermore, the LEA is required to develop and make publicly available a plan for the LEA’s use of ESSER III funds. The LEA must engage in meaningful consultation with stakeholders and give the public an opportunity to provide input in the development of this plan. (86 Federal Register 21195) and the LEA is required to develop and make publicly available on the LEA’s website, not later than 30 days after receiving the allocation of ESSER III funds, a plan for the safe return to in-person instruction and continuity of services and must seek public comment on the plan and take such comments into account in the development of the plan. The plan must be updated periodically, but no less frequently than every six months. (ARP Act Section 2001[i], 86 Federal Register 21195) and the LEA is required to reserve not less than 20 percent of ESSER III funds to address learning loss through the implementation of evidence-based interventions ensure that such interventions respond to students’ academic, social, and emotional needs and address the disproportionate impact of the coronavirus on low-income students, children with disabilities, English learners, racial and ethnic minorities, the students experiencing homelessness, and children and youth in foster care (ARP Act Section 2001[e][1]).
Condition: The LEA failed to provide CDE all of the requested documentation to support a sample of $117,700.00 in expenditures charged to the ESSER II and ESSER III funds.
Cause: The LEA has experienced significant employee turnover, which has caused a lack of oversight of certain compliance requirements.
Effect: As a result, the LEA is unable to support how $57,700.00 in expenditures charged to ESSER III (Resource 3213), and $60,000.00 in expenditures charged to ESSER II (Resource 3216) are allowable.
Questioned Costs: $117,700
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the purchasing and procurement policy and offered training to agency-wide members.
Finding 2023-003: Allowable Costs (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: LEAs are required to maintain adequate written records to support how ESSER funds were received, disbursed, and spent, including all records necessary to perform an effective audit. Also, the LEA is required to use ESSER I and ESSER II funds for activities authorized by the Elementary and Secondary Education Act of 1965 (ESEA) as amended by the Every Student Succeeds Act of 2015 (ESSA), Individuals with Disabilities Education Act (IDEA), the Adult Education and Family Literacy Act, the Perkins Career and Technical Education (CTE) Act, or the McKinney-Vento Homeless Assistance Act Title VII Part B, and other permissible activities under CARES Act Section 18003 and CRRSA Act Section 313. (CARES Act Section 18003[d], CRRSA Act Section 313[d]). In addition, the LEA is required to use ESSER III funds for activities authorized by the Elementary and Secondary Education Act of 1965 (ESEA) as amended by the Every Student Succeeds Act of 2015 (ESSA), Individuals with Disabilities Education Act (IDEA), the Adult Education and Family Literacy Act, or the Perkins Career and Technical Education (CTE) Act, and other permissible activities under ARP Act Section 2001. (ARP Act, Section 2001[e]). Furthermore, the LEA is required to develop and make publicly available a plan for the LEA’s use of ESSER III funds. The LEA must engage in meaningful consultation with stakeholders and give the public an opportunity to provide input in the development of this plan. (86 Federal Register 21195) and the LEA is required to develop and make publicly available on the LEA’s website, not later than 30 days after receiving the allocation of ESSER III funds, a plan for the safe return to in-person instruction and continuity of services and must seek public comment on the plan and take such comments into account in the development of the plan. The plan must be updated periodically, but no less frequently than every six months. (ARP Act Section 2001[i], 86 Federal Register 21195) and the LEA is required to reserve not less than 20 percent of ESSER III funds to address learning loss through the implementation of evidence-based interventions ensure that such interventions respond to students’ academic, social, and emotional needs and address the disproportionate impact of the coronavirus on low-income students, children with disabilities, English learners, racial and ethnic minorities, the students experiencing homelessness, and children and youth in foster care (ARP Act Section 2001[e][1]).
Condition: The LEA failed to provide CDE all of the requested documentation to support a sample of $117,700.00 in expenditures charged to the ESSER II and ESSER III funds.
Cause: The LEA has experienced significant employee turnover, which has caused a lack of oversight of certain compliance requirements.
Effect: As a result, the LEA is unable to support how $57,700.00 in expenditures charged to ESSER III (Resource 3213), and $60,000.00 in expenditures charged to ESSER II (Resource 3216) are allowable.
Questioned Costs: $117,700
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the purchasing and procurement policy and offered training to agency-wide members.
Finding 2023-003: Allowable Costs (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: LEAs are required to maintain adequate written records to support how ESSER funds were received, disbursed, and spent, including all records necessary to perform an effective audit. Also, the LEA is required to use ESSER I and ESSER II funds for activities authorized by the Elementary and Secondary Education Act of 1965 (ESEA) as amended by the Every Student Succeeds Act of 2015 (ESSA), Individuals with Disabilities Education Act (IDEA), the Adult Education and Family Literacy Act, the Perkins Career and Technical Education (CTE) Act, or the McKinney-Vento Homeless Assistance Act Title VII Part B, and other permissible activities under CARES Act Section 18003 and CRRSA Act Section 313. (CARES Act Section 18003[d], CRRSA Act Section 313[d]). In addition, the LEA is required to use ESSER III funds for activities authorized by the Elementary and Secondary Education Act of 1965 (ESEA) as amended by the Every Student Succeeds Act of 2015 (ESSA), Individuals with Disabilities Education Act (IDEA), the Adult Education and Family Literacy Act, or the Perkins Career and Technical Education (CTE) Act, and other permissible activities under ARP Act Section 2001. (ARP Act, Section 2001[e]). Furthermore, the LEA is required to develop and make publicly available a plan for the LEA’s use of ESSER III funds. The LEA must engage in meaningful consultation with stakeholders and give the public an opportunity to provide input in the development of this plan. (86 Federal Register 21195) and the LEA is required to develop and make publicly available on the LEA’s website, not later than 30 days after receiving the allocation of ESSER III funds, a plan for the safe return to in-person instruction and continuity of services and must seek public comment on the plan and take such comments into account in the development of the plan. The plan must be updated periodically, but no less frequently than every six months. (ARP Act Section 2001[i], 86 Federal Register 21195) and the LEA is required to reserve not less than 20 percent of ESSER III funds to address learning loss through the implementation of evidence-based interventions ensure that such interventions respond to students’ academic, social, and emotional needs and address the disproportionate impact of the coronavirus on low-income students, children with disabilities, English learners, racial and ethnic minorities, the students experiencing homelessness, and children and youth in foster care (ARP Act Section 2001[e][1]).
Condition: The LEA failed to provide CDE all of the requested documentation to support a sample of $117,700.00 in expenditures charged to the ESSER II and ESSER III funds.
Cause: The LEA has experienced significant employee turnover, which has caused a lack of oversight of certain compliance requirements.
Effect: As a result, the LEA is unable to support how $57,700.00 in expenditures charged to ESSER III (Resource 3213), and $60,000.00 in expenditures charged to ESSER II (Resource 3216) are allowable.
Questioned Costs: $117,700
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the purchasing and procurement policy and offered training to agency-wide members.
Finding 2023-003: Allowable Costs (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: LEAs are required to maintain adequate written records to support how ESSER funds were received, disbursed, and spent, including all records necessary to perform an effective audit. Also, the LEA is required to use ESSER I and ESSER II funds for activities authorized by the Elementary and Secondary Education Act of 1965 (ESEA) as amended by the Every Student Succeeds Act of 2015 (ESSA), Individuals with Disabilities Education Act (IDEA), the Adult Education and Family Literacy Act, the Perkins Career and Technical Education (CTE) Act, or the McKinney-Vento Homeless Assistance Act Title VII Part B, and other permissible activities under CARES Act Section 18003 and CRRSA Act Section 313. (CARES Act Section 18003[d], CRRSA Act Section 313[d]). In addition, the LEA is required to use ESSER III funds for activities authorized by the Elementary and Secondary Education Act of 1965 (ESEA) as amended by the Every Student Succeeds Act of 2015 (ESSA), Individuals with Disabilities Education Act (IDEA), the Adult Education and Family Literacy Act, or the Perkins Career and Technical Education (CTE) Act, and other permissible activities under ARP Act Section 2001. (ARP Act, Section 2001[e]). Furthermore, the LEA is required to develop and make publicly available a plan for the LEA’s use of ESSER III funds. The LEA must engage in meaningful consultation with stakeholders and give the public an opportunity to provide input in the development of this plan. (86 Federal Register 21195) and the LEA is required to develop and make publicly available on the LEA’s website, not later than 30 days after receiving the allocation of ESSER III funds, a plan for the safe return to in-person instruction and continuity of services and must seek public comment on the plan and take such comments into account in the development of the plan. The plan must be updated periodically, but no less frequently than every six months. (ARP Act Section 2001[i], 86 Federal Register 21195) and the LEA is required to reserve not less than 20 percent of ESSER III funds to address learning loss through the implementation of evidence-based interventions ensure that such interventions respond to students’ academic, social, and emotional needs and address the disproportionate impact of the coronavirus on low-income students, children with disabilities, English learners, racial and ethnic minorities, the students experiencing homelessness, and children and youth in foster care (ARP Act Section 2001[e][1]).
Condition: The LEA failed to provide CDE all of the requested documentation to support a sample of $117,700.00 in expenditures charged to the ESSER II and ESSER III funds.
Cause: The LEA has experienced significant employee turnover, which has caused a lack of oversight of certain compliance requirements.
Effect: As a result, the LEA is unable to support how $57,700.00 in expenditures charged to ESSER III (Resource 3213), and $60,000.00 in expenditures charged to ESSER II (Resource 3216) are allowable.
Questioned Costs: $117,700
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the purchasing and procurement policy and offered training to agency-wide members.
Finding 2023-003: Allowable Costs (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: LEAs are required to maintain adequate written records to support how ESSER funds were received, disbursed, and spent, including all records necessary to perform an effective audit. Also, the LEA is required to use ESSER I and ESSER II funds for activities authorized by the Elementary and Secondary Education Act of 1965 (ESEA) as amended by the Every Student Succeeds Act of 2015 (ESSA), Individuals with Disabilities Education Act (IDEA), the Adult Education and Family Literacy Act, the Perkins Career and Technical Education (CTE) Act, or the McKinney-Vento Homeless Assistance Act Title VII Part B, and other permissible activities under CARES Act Section 18003 and CRRSA Act Section 313. (CARES Act Section 18003[d], CRRSA Act Section 313[d]). In addition, the LEA is required to use ESSER III funds for activities authorized by the Elementary and Secondary Education Act of 1965 (ESEA) as amended by the Every Student Succeeds Act of 2015 (ESSA), Individuals with Disabilities Education Act (IDEA), the Adult Education and Family Literacy Act, or the Perkins Career and Technical Education (CTE) Act, and other permissible activities under ARP Act Section 2001. (ARP Act, Section 2001[e]). Furthermore, the LEA is required to develop and make publicly available a plan for the LEA’s use of ESSER III funds. The LEA must engage in meaningful consultation with stakeholders and give the public an opportunity to provide input in the development of this plan. (86 Federal Register 21195) and the LEA is required to develop and make publicly available on the LEA’s website, not later than 30 days after receiving the allocation of ESSER III funds, a plan for the safe return to in-person instruction and continuity of services and must seek public comment on the plan and take such comments into account in the development of the plan. The plan must be updated periodically, but no less frequently than every six months. (ARP Act Section 2001[i], 86 Federal Register 21195) and the LEA is required to reserve not less than 20 percent of ESSER III funds to address learning loss through the implementation of evidence-based interventions ensure that such interventions respond to students’ academic, social, and emotional needs and address the disproportionate impact of the coronavirus on low-income students, children with disabilities, English learners, racial and ethnic minorities, the students experiencing homelessness, and children and youth in foster care (ARP Act Section 2001[e][1]).
Condition: The LEA failed to provide CDE all of the requested documentation to support a sample of $117,700.00 in expenditures charged to the ESSER II and ESSER III funds.
Cause: The LEA has experienced significant employee turnover, which has caused a lack of oversight of certain compliance requirements.
Effect: As a result, the LEA is unable to support how $57,700.00 in expenditures charged to ESSER III (Resource 3213), and $60,000.00 in expenditures charged to ESSER II (Resource 3216) are allowable.
Questioned Costs: $117,700
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the purchasing and procurement policy and offered training to agency-wide members.
Finding 2023-003: Allowable Costs (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: LEAs are required to maintain adequate written records to support how ESSER funds were received, disbursed, and spent, including all records necessary to perform an effective audit. Also, the LEA is required to use ESSER I and ESSER II funds for activities authorized by the Elementary and Secondary Education Act of 1965 (ESEA) as amended by the Every Student Succeeds Act of 2015 (ESSA), Individuals with Disabilities Education Act (IDEA), the Adult Education and Family Literacy Act, the Perkins Career and Technical Education (CTE) Act, or the McKinney-Vento Homeless Assistance Act Title VII Part B, and other permissible activities under CARES Act Section 18003 and CRRSA Act Section 313. (CARES Act Section 18003[d], CRRSA Act Section 313[d]). In addition, the LEA is required to use ESSER III funds for activities authorized by the Elementary and Secondary Education Act of 1965 (ESEA) as amended by the Every Student Succeeds Act of 2015 (ESSA), Individuals with Disabilities Education Act (IDEA), the Adult Education and Family Literacy Act, or the Perkins Career and Technical Education (CTE) Act, and other permissible activities under ARP Act Section 2001. (ARP Act, Section 2001[e]). Furthermore, the LEA is required to develop and make publicly available a plan for the LEA’s use of ESSER III funds. The LEA must engage in meaningful consultation with stakeholders and give the public an opportunity to provide input in the development of this plan. (86 Federal Register 21195) and the LEA is required to develop and make publicly available on the LEA’s website, not later than 30 days after receiving the allocation of ESSER III funds, a plan for the safe return to in-person instruction and continuity of services and must seek public comment on the plan and take such comments into account in the development of the plan. The plan must be updated periodically, but no less frequently than every six months. (ARP Act Section 2001[i], 86 Federal Register 21195) and the LEA is required to reserve not less than 20 percent of ESSER III funds to address learning loss through the implementation of evidence-based interventions ensure that such interventions respond to students’ academic, social, and emotional needs and address the disproportionate impact of the coronavirus on low-income students, children with disabilities, English learners, racial and ethnic minorities, the students experiencing homelessness, and children and youth in foster care (ARP Act Section 2001[e][1]).
Condition: The LEA failed to provide CDE all of the requested documentation to support a sample of $117,700.00 in expenditures charged to the ESSER II and ESSER III funds.
Cause: The LEA has experienced significant employee turnover, which has caused a lack of oversight of certain compliance requirements.
Effect: As a result, the LEA is unable to support how $57,700.00 in expenditures charged to ESSER III (Resource 3213), and $60,000.00 in expenditures charged to ESSER II (Resource 3216) are allowable.
Questioned Costs: $117,700
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the purchasing and procurement policy and offered training to agency-wide members.
Finding 2023-003: Allowable Costs (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: LEAs are required to maintain adequate written records to support how ESSER funds were received, disbursed, and spent, including all records necessary to perform an effective audit. Also, the LEA is required to use ESSER I and ESSER II funds for activities authorized by the Elementary and Secondary Education Act of 1965 (ESEA) as amended by the Every Student Succeeds Act of 2015 (ESSA), Individuals with Disabilities Education Act (IDEA), the Adult Education and Family Literacy Act, the Perkins Career and Technical Education (CTE) Act, or the McKinney-Vento Homeless Assistance Act Title VII Part B, and other permissible activities under CARES Act Section 18003 and CRRSA Act Section 313. (CARES Act Section 18003[d], CRRSA Act Section 313[d]). In addition, the LEA is required to use ESSER III funds for activities authorized by the Elementary and Secondary Education Act of 1965 (ESEA) as amended by the Every Student Succeeds Act of 2015 (ESSA), Individuals with Disabilities Education Act (IDEA), the Adult Education and Family Literacy Act, or the Perkins Career and Technical Education (CTE) Act, and other permissible activities under ARP Act Section 2001. (ARP Act, Section 2001[e]). Furthermore, the LEA is required to develop and make publicly available a plan for the LEA’s use of ESSER III funds. The LEA must engage in meaningful consultation with stakeholders and give the public an opportunity to provide input in the development of this plan. (86 Federal Register 21195) and the LEA is required to develop and make publicly available on the LEA’s website, not later than 30 days after receiving the allocation of ESSER III funds, a plan for the safe return to in-person instruction and continuity of services and must seek public comment on the plan and take such comments into account in the development of the plan. The plan must be updated periodically, but no less frequently than every six months. (ARP Act Section 2001[i], 86 Federal Register 21195) and the LEA is required to reserve not less than 20 percent of ESSER III funds to address learning loss through the implementation of evidence-based interventions ensure that such interventions respond to students’ academic, social, and emotional needs and address the disproportionate impact of the coronavirus on low-income students, children with disabilities, English learners, racial and ethnic minorities, the students experiencing homelessness, and children and youth in foster care (ARP Act Section 2001[e][1]).
Condition: The LEA failed to provide CDE all of the requested documentation to support a sample of $117,700.00 in expenditures charged to the ESSER II and ESSER III funds.
Cause: The LEA has experienced significant employee turnover, which has caused a lack of oversight of certain compliance requirements.
Effect: As a result, the LEA is unable to support how $57,700.00 in expenditures charged to ESSER III (Resource 3213), and $60,000.00 in expenditures charged to ESSER II (Resource 3216) are allowable.
Questioned Costs: $117,700
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the purchasing and procurement policy and offered training to agency-wide members.
Finding 2023-003: Allowable Costs (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: LEAs are required to maintain adequate written records to support how ESSER funds were received, disbursed, and spent, including all records necessary to perform an effective audit. Also, the LEA is required to use ESSER I and ESSER II funds for activities authorized by the Elementary and Secondary Education Act of 1965 (ESEA) as amended by the Every Student Succeeds Act of 2015 (ESSA), Individuals with Disabilities Education Act (IDEA), the Adult Education and Family Literacy Act, the Perkins Career and Technical Education (CTE) Act, or the McKinney-Vento Homeless Assistance Act Title VII Part B, and other permissible activities under CARES Act Section 18003 and CRRSA Act Section 313. (CARES Act Section 18003[d], CRRSA Act Section 313[d]). In addition, the LEA is required to use ESSER III funds for activities authorized by the Elementary and Secondary Education Act of 1965 (ESEA) as amended by the Every Student Succeeds Act of 2015 (ESSA), Individuals with Disabilities Education Act (IDEA), the Adult Education and Family Literacy Act, or the Perkins Career and Technical Education (CTE) Act, and other permissible activities under ARP Act Section 2001. (ARP Act, Section 2001[e]). Furthermore, the LEA is required to develop and make publicly available a plan for the LEA’s use of ESSER III funds. The LEA must engage in meaningful consultation with stakeholders and give the public an opportunity to provide input in the development of this plan. (86 Federal Register 21195) and the LEA is required to develop and make publicly available on the LEA’s website, not later than 30 days after receiving the allocation of ESSER III funds, a plan for the safe return to in-person instruction and continuity of services and must seek public comment on the plan and take such comments into account in the development of the plan. The plan must be updated periodically, but no less frequently than every six months. (ARP Act Section 2001[i], 86 Federal Register 21195) and the LEA is required to reserve not less than 20 percent of ESSER III funds to address learning loss through the implementation of evidence-based interventions ensure that such interventions respond to students’ academic, social, and emotional needs and address the disproportionate impact of the coronavirus on low-income students, children with disabilities, English learners, racial and ethnic minorities, the students experiencing homelessness, and children and youth in foster care (ARP Act Section 2001[e][1]).
Condition: The LEA failed to provide CDE all of the requested documentation to support a sample of $117,700.00 in expenditures charged to the ESSER II and ESSER III funds.
Cause: The LEA has experienced significant employee turnover, which has caused a lack of oversight of certain compliance requirements.
Effect: As a result, the LEA is unable to support how $57,700.00 in expenditures charged to ESSER III (Resource 3213), and $60,000.00 in expenditures charged to ESSER II (Resource 3216) are allowable.
Questioned Costs: $117,700
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the purchasing and procurement policy and offered training to agency-wide members.
Finding 2023-001: Time and Effort Requirements (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: To support salaries and wages for employees that work on federal programs, local educational agencies (LEAs) are required to maintain time and effort records that accurately reflect the work performed. These time and effort records must: (1) be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (2) be incorporated into the official records of the LEA; (3) reasonably reflect the total activity for which the employee is compensated by the LEA, not exceeding 100% of compensated activities; (4) encompass both federally assisted and all other activities compensated by the LEA on an integrated basis, but may include the use of subsidiary records as defined in the LEA’s written policy; (5) comply with the established accounting policies and practices of the LEA; and (6) support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Budget estimates or percentages determined before the services are performed alone do not qualify as support for charges to Federal awards.
Condition: The LEA failed to provide all the time and effort documentation that the California Department of Education (CDE) requested to support salaries and benefits charged to the Federal Stimulus funds.
Cause: The LEA did not have sufficient time and effort procedures to ensure that their records were supported by a system of internal controls which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Specifically, the LEA’s procedures did not include controls to ensure that time and effort records include cost objectives, and account for the total activity for which the employee is compensated by the LEA as required by federal regulations.
Effect: The LEA must upload into the CDE Monitoring Tool (CMT) documentation to support the $510,311.76 in salaries and benefits charged to ESSER II and ESSER III funds.
Questioned Costs: The LEA did not provide documentation for $510,311.76 charged to ESSER programs. Specifically, the LEA failed to provide sufficient documentation to support $164,012.89 in salaries charged to ESSER II - Resource 3212 as well as $301,103.34 in salaries charged to ESSER III – Resource 3213.
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE. Auditors sampled 21 employees during the FPM audit.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the new time and effort policy and offered training to agency-wide members.
Finding 2023-002: Equipment Inventory Management (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: The LEA must maintain documentation to substantiate that all equipment purchases are reasonable, necessary, and allowable in accordance with federal state and program requirements. Also, an LEA must establish and maintain a historical inventory system for equipment with an acquisition cost of $500 or more per unit, which contains all required elements as specified in 2 CFR 200.313(d)(1) and the LEA must conduct a physical inventory of the property and the results must be reconciled with the property records at least once every two years. In addition, the LEA must obtain prior written approval from CDE for capital expenditures to be allowable; and the LEA must follow applicable construction regulations. The LEA must ensure heating, ventilation, and air conditioning (HVAC) systems require the use of American Society of Heating, Refrigeration, and Air Conditioning Engineer (ASHRAE) standards and the LEA must ensure every contract for minor remodeling, renovation, repair, or construction contracts in excess of $2,000 contains a provision stating the prevailing wages that must be paid to laborers and mechanics that are not less than those established for the locality of the project. The LEA is required to have a system of internal control which provides reasonable assurance that all costs charged to the programs are reasonable, necessary, and allowable in accordance with applicable statutes, regulations, and program requirements.
Condition: The LEA failed to provide documentation to show a complete inventory that includes all required elements and all equipment purchased with Federal Stimulus funds. For example, the LEA purchased markerboard, Dell Latitude computers, and tables using Federal Stimulus funds with ESSER II (Resource 3212) and ESSER III (Resource 3213); however, the items were not properly documented on the LEA’s inventory to substantiate the total of $28,330.66 in equipment purchased with Federal stimulus funds. In addition, the LEA failed to provide evidence of the physical check at least once every two years. Additionally, the LEA’s procedures for the equipment inventory does not contain all required elements in the asset tag - Percent of Federal Award; Transfer; Disposition; Replacement; Use and Current Condition; Fund Source; and Evidence of the physical check.
Cause: The LEA has experienced significant employee turnover, which has caused a lack of oversight of certain compliance requirements.
Effect: Equipment purchased with federal funds may not be specifically identified.
Questioned Costs: $28,330.66
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the procurement policies to match Uniform Guidance requirements.
Finding 2023-003: Allowable Costs (50000)
Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER)
U.S. Department of Treasury
Passed through California Department of Education
Criteria: LEAs are required to maintain adequate written records to support how ESSER funds were received, disbursed, and spent, including all records necessary to perform an effective audit. Also, the LEA is required to use ESSER I and ESSER II funds for activities authorized by the Elementary and Secondary Education Act of 1965 (ESEA) as amended by the Every Student Succeeds Act of 2015 (ESSA), Individuals with Disabilities Education Act (IDEA), the Adult Education and Family Literacy Act, the Perkins Career and Technical Education (CTE) Act, or the McKinney-Vento Homeless Assistance Act Title VII Part B, and other permissible activities under CARES Act Section 18003 and CRRSA Act Section 313. (CARES Act Section 18003[d], CRRSA Act Section 313[d]). In addition, the LEA is required to use ESSER III funds for activities authorized by the Elementary and Secondary Education Act of 1965 (ESEA) as amended by the Every Student Succeeds Act of 2015 (ESSA), Individuals with Disabilities Education Act (IDEA), the Adult Education and Family Literacy Act, or the Perkins Career and Technical Education (CTE) Act, and other permissible activities under ARP Act Section 2001. (ARP Act, Section 2001[e]). Furthermore, the LEA is required to develop and make publicly available a plan for the LEA’s use of ESSER III funds. The LEA must engage in meaningful consultation with stakeholders and give the public an opportunity to provide input in the development of this plan. (86 Federal Register 21195) and the LEA is required to develop and make publicly available on the LEA’s website, not later than 30 days after receiving the allocation of ESSER III funds, a plan for the safe return to in-person instruction and continuity of services and must seek public comment on the plan and take such comments into account in the development of the plan. The plan must be updated periodically, but no less frequently than every six months. (ARP Act Section 2001[i], 86 Federal Register 21195) and the LEA is required to reserve not less than 20 percent of ESSER III funds to address learning loss through the implementation of evidence-based interventions ensure that such interventions respond to students’ academic, social, and emotional needs and address the disproportionate impact of the coronavirus on low-income students, children with disabilities, English learners, racial and ethnic minorities, the students experiencing homelessness, and children and youth in foster care (ARP Act Section 2001[e][1]).
Condition: The LEA failed to provide CDE all of the requested documentation to support a sample of $117,700.00 in expenditures charged to the ESSER II and ESSER III funds.
Cause: The LEA has experienced significant employee turnover, which has caused a lack of oversight of certain compliance requirements.
Effect: As a result, the LEA is unable to support how $57,700.00 in expenditures charged to ESSER III (Resource 3213), and $60,000.00 in expenditures charged to ESSER II (Resource 3216) are allowable.
Questioned Costs: $117,700
Context: The finding was the result of Federal Program Monitoring (FPM) procedures performed by the CDE.
Recommendation: The County has already cleared this finding with CDE. No further action is needed.
Views of Responsible Officials: The County has already cleared this finding with CDE. In addition, we have updated the purchasing and procurement policy and offered training to agency-wide members.