FAC Explorer

Audit 293740

FY End
2023-06-30
Total Expended
$10.94M
Findings
16
Programs
11
Organization: Buena Park Elementary School District (CA)
Year: 2023 Accepted: 2024-03-06
Auditor: Christy White INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
372656 2023-001 Significant Deficiency - B
372657 2023-001 Significant Deficiency - B
372658 2023-001 Significant Deficiency - B
372659 2023-001 Significant Deficiency - B
372660 2023-001 Significant Deficiency - B
372661 2023-001 Significant Deficiency - B
372662 2023-001 Significant Deficiency - B
372663 2023-001 Significant Deficiency - B
949098 2023-001 Significant Deficiency - B
949099 2023-001 Significant Deficiency - B
949100 2023-001 Significant Deficiency - B
949101 2023-001 Significant Deficiency - B
949102 2023-001 Significant Deficiency - B
949103 2023-001 Significant Deficiency - B
949104 2023-001 Significant Deficiency - B
949105 2023-001 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $1.50M - 0
84.027 Special Education_grants to States $927,819 - 0
10.553 School Breakfast Program $400,324 Yes 0
93.575 Child Care and Development Block Grant $165,754 - 0
84.424 Student Support and Academic Enrichment Program $144,014 - 0
10.555 National School Lunch Program $132,873 Yes 0
84.367 Improving Teacher Quality State Grants $128,589 - 0
84.365 English Language Acquisition State Grants $122,986 - 0
84.196 Education for Homeless Children and Youth $64,221 - 0
84.173 Special Education_preschool Grants $25,407 - 0
84.425 Education Stabilization Fund $18,292 Yes 1

Contacts

Name Title Type
VUK6H2CAMEE9 Sandra Poteet Auditee
7145228412 Kyle Montgomery Auditor
No contacts on file

Notes to SEFA

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

Finding Details

Finding 2023-001
FINDING #2023‐001: EDUCATION STABILIZATION FUNDS – INDIRECT COSTS (50000) Federal Programs Affected: Program Name: Elementary and Secondary School Emergency Relief III (ESSER III) Fund: Learning Loss Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER II State Reserve Assistance Listing Number: 84.425D Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve Emergency Needs Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve Learning Loss Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria: The United States Department of Education has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California local education agencies (LEA). The CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For the Education Stabilization Fund (ESF) Program, Education Code Section 38101(c) limits school district indirect costs to the lesser of the District’s individual CDE approval indirect cost rate or the statewide average indirect cost rate. For ESF programs included under the Expanded Learning Opportunities (ELO) Grant, indirect costs are not allowable. Condition: During our compliance procedures related to activities allowed or unallowed, we noted that the District charged unallowable indirect costs totaling $35,509. Context: The condition was identified through recalculation of the indirect costs charged to the federal programs. Cause: The condition identified appears to be due to the District not being familiar with the indirect costs requirements for each of the affected federal programs. Effect: The District charged unallowable expenditures to the programs. Questioned Costs: $35,509, the total indirect costs charged to these programs. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the District implements a review process for indirect costs, which should include review of relevant grant agreements and relevant federal guidance. Views of Responsible Officials: See Corrective Action Plan on following page.
Finding 2023-001
FINDING #2023‐001: EDUCATION STABILIZATION FUNDS – INDIRECT COSTS (50000) Federal Programs Affected: Program Name: Elementary and Secondary School Emergency Relief III (ESSER III) Fund: Learning Loss Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER II State Reserve Assistance Listing Number: 84.425D Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve Emergency Needs Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve Learning Loss Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria: The United States Department of Education has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California local education agencies (LEA). The CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For the Education Stabilization Fund (ESF) Program, Education Code Section 38101(c) limits school district indirect costs to the lesser of the District’s individual CDE approval indirect cost rate or the statewide average indirect cost rate. For ESF programs included under the Expanded Learning Opportunities (ELO) Grant, indirect costs are not allowable. Condition: During our compliance procedures related to activities allowed or unallowed, we noted that the District charged unallowable indirect costs totaling $35,509. Context: The condition was identified through recalculation of the indirect costs charged to the federal programs. Cause: The condition identified appears to be due to the District not being familiar with the indirect costs requirements for each of the affected federal programs. Effect: The District charged unallowable expenditures to the programs. Questioned Costs: $35,509, the total indirect costs charged to these programs. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the District implements a review process for indirect costs, which should include review of relevant grant agreements and relevant federal guidance. Views of Responsible Officials: See Corrective Action Plan on following page.
Finding 2023-001
FINDING #2023‐001: EDUCATION STABILIZATION FUNDS – INDIRECT COSTS (50000) Federal Programs Affected: Program Name: Elementary and Secondary School Emergency Relief III (ESSER III) Fund: Learning Loss Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER II State Reserve Assistance Listing Number: 84.425D Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve Emergency Needs Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve Learning Loss Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria: The United States Department of Education has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California local education agencies (LEA). The CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For the Education Stabilization Fund (ESF) Program, Education Code Section 38101(c) limits school district indirect costs to the lesser of the District’s individual CDE approval indirect cost rate or the statewide average indirect cost rate. For ESF programs included under the Expanded Learning Opportunities (ELO) Grant, indirect costs are not allowable. Condition: During our compliance procedures related to activities allowed or unallowed, we noted that the District charged unallowable indirect costs totaling $35,509. Context: The condition was identified through recalculation of the indirect costs charged to the federal programs. Cause: The condition identified appears to be due to the District not being familiar with the indirect costs requirements for each of the affected federal programs. Effect: The District charged unallowable expenditures to the programs. Questioned Costs: $35,509, the total indirect costs charged to these programs. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the District implements a review process for indirect costs, which should include review of relevant grant agreements and relevant federal guidance. Views of Responsible Officials: See Corrective Action Plan on following page.
Finding 2023-001
FINDING #2023‐001: EDUCATION STABILIZATION FUNDS – INDIRECT COSTS (50000) Federal Programs Affected: Program Name: Elementary and Secondary School Emergency Relief III (ESSER III) Fund: Learning Loss Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER II State Reserve Assistance Listing Number: 84.425D Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve Emergency Needs Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve Learning Loss Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria: The United States Department of Education has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California local education agencies (LEA). The CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For the Education Stabilization Fund (ESF) Program, Education Code Section 38101(c) limits school district indirect costs to the lesser of the District’s individual CDE approval indirect cost rate or the statewide average indirect cost rate. For ESF programs included under the Expanded Learning Opportunities (ELO) Grant, indirect costs are not allowable. Condition: During our compliance procedures related to activities allowed or unallowed, we noted that the District charged unallowable indirect costs totaling $35,509. Context: The condition was identified through recalculation of the indirect costs charged to the federal programs. Cause: The condition identified appears to be due to the District not being familiar with the indirect costs requirements for each of the affected federal programs. Effect: The District charged unallowable expenditures to the programs. Questioned Costs: $35,509, the total indirect costs charged to these programs. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the District implements a review process for indirect costs, which should include review of relevant grant agreements and relevant federal guidance. Views of Responsible Officials: See Corrective Action Plan on following page.
Finding 2023-001
FINDING #2023‐001: EDUCATION STABILIZATION FUNDS – INDIRECT COSTS (50000) Federal Programs Affected: Program Name: Elementary and Secondary School Emergency Relief III (ESSER III) Fund: Learning Loss Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER II State Reserve Assistance Listing Number: 84.425D Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve Emergency Needs Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve Learning Loss Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria: The United States Department of Education has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California local education agencies (LEA). The CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For the Education Stabilization Fund (ESF) Program, Education Code Section 38101(c) limits school district indirect costs to the lesser of the District’s individual CDE approval indirect cost rate or the statewide average indirect cost rate. For ESF programs included under the Expanded Learning Opportunities (ELO) Grant, indirect costs are not allowable. Condition: During our compliance procedures related to activities allowed or unallowed, we noted that the District charged unallowable indirect costs totaling $35,509. Context: The condition was identified through recalculation of the indirect costs charged to the federal programs. Cause: The condition identified appears to be due to the District not being familiar with the indirect costs requirements for each of the affected federal programs. Effect: The District charged unallowable expenditures to the programs. Questioned Costs: $35,509, the total indirect costs charged to these programs. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the District implements a review process for indirect costs, which should include review of relevant grant agreements and relevant federal guidance. Views of Responsible Officials: See Corrective Action Plan on following page.
Finding 2023-001
FINDING #2023‐001: EDUCATION STABILIZATION FUNDS – INDIRECT COSTS (50000) Federal Programs Affected: Program Name: Elementary and Secondary School Emergency Relief III (ESSER III) Fund: Learning Loss Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER II State Reserve Assistance Listing Number: 84.425D Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve Emergency Needs Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve Learning Loss Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria: The United States Department of Education has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California local education agencies (LEA). The CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For the Education Stabilization Fund (ESF) Program, Education Code Section 38101(c) limits school district indirect costs to the lesser of the District’s individual CDE approval indirect cost rate or the statewide average indirect cost rate. For ESF programs included under the Expanded Learning Opportunities (ELO) Grant, indirect costs are not allowable. Condition: During our compliance procedures related to activities allowed or unallowed, we noted that the District charged unallowable indirect costs totaling $35,509. Context: The condition was identified through recalculation of the indirect costs charged to the federal programs. Cause: The condition identified appears to be due to the District not being familiar with the indirect costs requirements for each of the affected federal programs. Effect: The District charged unallowable expenditures to the programs. Questioned Costs: $35,509, the total indirect costs charged to these programs. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the District implements a review process for indirect costs, which should include review of relevant grant agreements and relevant federal guidance. Views of Responsible Officials: See Corrective Action Plan on following page.
Finding 2023-001
FINDING #2023‐001: EDUCATION STABILIZATION FUNDS – INDIRECT COSTS (50000) Federal Programs Affected: Program Name: Elementary and Secondary School Emergency Relief III (ESSER III) Fund: Learning Loss Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER II State Reserve Assistance Listing Number: 84.425D Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve Emergency Needs Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve Learning Loss Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria: The United States Department of Education has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California local education agencies (LEA). The CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For the Education Stabilization Fund (ESF) Program, Education Code Section 38101(c) limits school district indirect costs to the lesser of the District’s individual CDE approval indirect cost rate or the statewide average indirect cost rate. For ESF programs included under the Expanded Learning Opportunities (ELO) Grant, indirect costs are not allowable. Condition: During our compliance procedures related to activities allowed or unallowed, we noted that the District charged unallowable indirect costs totaling $35,509. Context: The condition was identified through recalculation of the indirect costs charged to the federal programs. Cause: The condition identified appears to be due to the District not being familiar with the indirect costs requirements for each of the affected federal programs. Effect: The District charged unallowable expenditures to the programs. Questioned Costs: $35,509, the total indirect costs charged to these programs. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the District implements a review process for indirect costs, which should include review of relevant grant agreements and relevant federal guidance. Views of Responsible Officials: See Corrective Action Plan on following page.
Finding 2023-001
FINDING #2023‐001: EDUCATION STABILIZATION FUNDS – INDIRECT COSTS (50000) Federal Programs Affected: Program Name: Elementary and Secondary School Emergency Relief III (ESSER III) Fund: Learning Loss Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER II State Reserve Assistance Listing Number: 84.425D Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve Emergency Needs Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve Learning Loss Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria: The United States Department of Education has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California local education agencies (LEA). The CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For the Education Stabilization Fund (ESF) Program, Education Code Section 38101(c) limits school district indirect costs to the lesser of the District’s individual CDE approval indirect cost rate or the statewide average indirect cost rate. For ESF programs included under the Expanded Learning Opportunities (ELO) Grant, indirect costs are not allowable. Condition: During our compliance procedures related to activities allowed or unallowed, we noted that the District charged unallowable indirect costs totaling $35,509. Context: The condition was identified through recalculation of the indirect costs charged to the federal programs. Cause: The condition identified appears to be due to the District not being familiar with the indirect costs requirements for each of the affected federal programs. Effect: The District charged unallowable expenditures to the programs. Questioned Costs: $35,509, the total indirect costs charged to these programs. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the District implements a review process for indirect costs, which should include review of relevant grant agreements and relevant federal guidance. Views of Responsible Officials: See Corrective Action Plan on following page.
Finding 2023-001
FINDING #2023‐001: EDUCATION STABILIZATION FUNDS – INDIRECT COSTS (50000) Federal Programs Affected: Program Name: Elementary and Secondary School Emergency Relief III (ESSER III) Fund: Learning Loss Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER II State Reserve Assistance Listing Number: 84.425D Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve Emergency Needs Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve Learning Loss Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria: The United States Department of Education has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California local education agencies (LEA). The CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For the Education Stabilization Fund (ESF) Program, Education Code Section 38101(c) limits school district indirect costs to the lesser of the District’s individual CDE approval indirect cost rate or the statewide average indirect cost rate. For ESF programs included under the Expanded Learning Opportunities (ELO) Grant, indirect costs are not allowable. Condition: During our compliance procedures related to activities allowed or unallowed, we noted that the District charged unallowable indirect costs totaling $35,509. Context: The condition was identified through recalculation of the indirect costs charged to the federal programs. Cause: The condition identified appears to be due to the District not being familiar with the indirect costs requirements for each of the affected federal programs. Effect: The District charged unallowable expenditures to the programs. Questioned Costs: $35,509, the total indirect costs charged to these programs. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the District implements a review process for indirect costs, which should include review of relevant grant agreements and relevant federal guidance. Views of Responsible Officials: See Corrective Action Plan on following page.
Finding 2023-001
FINDING #2023‐001: EDUCATION STABILIZATION FUNDS – INDIRECT COSTS (50000) Federal Programs Affected: Program Name: Elementary and Secondary School Emergency Relief III (ESSER III) Fund: Learning Loss Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER II State Reserve Assistance Listing Number: 84.425D Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve Emergency Needs Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve Learning Loss Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria: The United States Department of Education has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California local education agencies (LEA). The CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For the Education Stabilization Fund (ESF) Program, Education Code Section 38101(c) limits school district indirect costs to the lesser of the District’s individual CDE approval indirect cost rate or the statewide average indirect cost rate. For ESF programs included under the Expanded Learning Opportunities (ELO) Grant, indirect costs are not allowable. Condition: During our compliance procedures related to activities allowed or unallowed, we noted that the District charged unallowable indirect costs totaling $35,509. Context: The condition was identified through recalculation of the indirect costs charged to the federal programs. Cause: The condition identified appears to be due to the District not being familiar with the indirect costs requirements for each of the affected federal programs. Effect: The District charged unallowable expenditures to the programs. Questioned Costs: $35,509, the total indirect costs charged to these programs. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the District implements a review process for indirect costs, which should include review of relevant grant agreements and relevant federal guidance. Views of Responsible Officials: See Corrective Action Plan on following page.
Finding 2023-001
FINDING #2023‐001: EDUCATION STABILIZATION FUNDS – INDIRECT COSTS (50000) Federal Programs Affected: Program Name: Elementary and Secondary School Emergency Relief III (ESSER III) Fund: Learning Loss Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER II State Reserve Assistance Listing Number: 84.425D Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve Emergency Needs Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve Learning Loss Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria: The United States Department of Education has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California local education agencies (LEA). The CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For the Education Stabilization Fund (ESF) Program, Education Code Section 38101(c) limits school district indirect costs to the lesser of the District’s individual CDE approval indirect cost rate or the statewide average indirect cost rate. For ESF programs included under the Expanded Learning Opportunities (ELO) Grant, indirect costs are not allowable. Condition: During our compliance procedures related to activities allowed or unallowed, we noted that the District charged unallowable indirect costs totaling $35,509. Context: The condition was identified through recalculation of the indirect costs charged to the federal programs. Cause: The condition identified appears to be due to the District not being familiar with the indirect costs requirements for each of the affected federal programs. Effect: The District charged unallowable expenditures to the programs. Questioned Costs: $35,509, the total indirect costs charged to these programs. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the District implements a review process for indirect costs, which should include review of relevant grant agreements and relevant federal guidance. Views of Responsible Officials: See Corrective Action Plan on following page.
Finding 2023-001
FINDING #2023‐001: EDUCATION STABILIZATION FUNDS – INDIRECT COSTS (50000) Federal Programs Affected: Program Name: Elementary and Secondary School Emergency Relief III (ESSER III) Fund: Learning Loss Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER II State Reserve Assistance Listing Number: 84.425D Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve Emergency Needs Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve Learning Loss Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria: The United States Department of Education has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California local education agencies (LEA). The CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For the Education Stabilization Fund (ESF) Program, Education Code Section 38101(c) limits school district indirect costs to the lesser of the District’s individual CDE approval indirect cost rate or the statewide average indirect cost rate. For ESF programs included under the Expanded Learning Opportunities (ELO) Grant, indirect costs are not allowable. Condition: During our compliance procedures related to activities allowed or unallowed, we noted that the District charged unallowable indirect costs totaling $35,509. Context: The condition was identified through recalculation of the indirect costs charged to the federal programs. Cause: The condition identified appears to be due to the District not being familiar with the indirect costs requirements for each of the affected federal programs. Effect: The District charged unallowable expenditures to the programs. Questioned Costs: $35,509, the total indirect costs charged to these programs. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the District implements a review process for indirect costs, which should include review of relevant grant agreements and relevant federal guidance. Views of Responsible Officials: See Corrective Action Plan on following page.
Finding 2023-001
FINDING #2023‐001: EDUCATION STABILIZATION FUNDS – INDIRECT COSTS (50000) Federal Programs Affected: Program Name: Elementary and Secondary School Emergency Relief III (ESSER III) Fund: Learning Loss Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER II State Reserve Assistance Listing Number: 84.425D Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve Emergency Needs Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve Learning Loss Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria: The United States Department of Education has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California local education agencies (LEA). The CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For the Education Stabilization Fund (ESF) Program, Education Code Section 38101(c) limits school district indirect costs to the lesser of the District’s individual CDE approval indirect cost rate or the statewide average indirect cost rate. For ESF programs included under the Expanded Learning Opportunities (ELO) Grant, indirect costs are not allowable. Condition: During our compliance procedures related to activities allowed or unallowed, we noted that the District charged unallowable indirect costs totaling $35,509. Context: The condition was identified through recalculation of the indirect costs charged to the federal programs. Cause: The condition identified appears to be due to the District not being familiar with the indirect costs requirements for each of the affected federal programs. Effect: The District charged unallowable expenditures to the programs. Questioned Costs: $35,509, the total indirect costs charged to these programs. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the District implements a review process for indirect costs, which should include review of relevant grant agreements and relevant federal guidance. Views of Responsible Officials: See Corrective Action Plan on following page.
Finding 2023-001
FINDING #2023‐001: EDUCATION STABILIZATION FUNDS – INDIRECT COSTS (50000) Federal Programs Affected: Program Name: Elementary and Secondary School Emergency Relief III (ESSER III) Fund: Learning Loss Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER II State Reserve Assistance Listing Number: 84.425D Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve Emergency Needs Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve Learning Loss Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria: The United States Department of Education has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California local education agencies (LEA). The CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For the Education Stabilization Fund (ESF) Program, Education Code Section 38101(c) limits school district indirect costs to the lesser of the District’s individual CDE approval indirect cost rate or the statewide average indirect cost rate. For ESF programs included under the Expanded Learning Opportunities (ELO) Grant, indirect costs are not allowable. Condition: During our compliance procedures related to activities allowed or unallowed, we noted that the District charged unallowable indirect costs totaling $35,509. Context: The condition was identified through recalculation of the indirect costs charged to the federal programs. Cause: The condition identified appears to be due to the District not being familiar with the indirect costs requirements for each of the affected federal programs. Effect: The District charged unallowable expenditures to the programs. Questioned Costs: $35,509, the total indirect costs charged to these programs. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the District implements a review process for indirect costs, which should include review of relevant grant agreements and relevant federal guidance. Views of Responsible Officials: See Corrective Action Plan on following page.
Finding 2023-001
FINDING #2023‐001: EDUCATION STABILIZATION FUNDS – INDIRECT COSTS (50000) Federal Programs Affected: Program Name: Elementary and Secondary School Emergency Relief III (ESSER III) Fund: Learning Loss Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER II State Reserve Assistance Listing Number: 84.425D Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve Emergency Needs Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve Learning Loss Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria: The United States Department of Education has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California local education agencies (LEA). The CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For the Education Stabilization Fund (ESF) Program, Education Code Section 38101(c) limits school district indirect costs to the lesser of the District’s individual CDE approval indirect cost rate or the statewide average indirect cost rate. For ESF programs included under the Expanded Learning Opportunities (ELO) Grant, indirect costs are not allowable. Condition: During our compliance procedures related to activities allowed or unallowed, we noted that the District charged unallowable indirect costs totaling $35,509. Context: The condition was identified through recalculation of the indirect costs charged to the federal programs. Cause: The condition identified appears to be due to the District not being familiar with the indirect costs requirements for each of the affected federal programs. Effect: The District charged unallowable expenditures to the programs. Questioned Costs: $35,509, the total indirect costs charged to these programs. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the District implements a review process for indirect costs, which should include review of relevant grant agreements and relevant federal guidance. Views of Responsible Officials: See Corrective Action Plan on following page.
Finding 2023-001
FINDING #2023‐001: EDUCATION STABILIZATION FUNDS – INDIRECT COSTS (50000) Federal Programs Affected: Program Name: Elementary and Secondary School Emergency Relief III (ESSER III) Fund: Learning Loss Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER II State Reserve Assistance Listing Number: 84.425D Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve Emergency Needs Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve Learning Loss Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria: The United States Department of Education has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California local education agencies (LEA). The CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For the Education Stabilization Fund (ESF) Program, Education Code Section 38101(c) limits school district indirect costs to the lesser of the District’s individual CDE approval indirect cost rate or the statewide average indirect cost rate. For ESF programs included under the Expanded Learning Opportunities (ELO) Grant, indirect costs are not allowable. Condition: During our compliance procedures related to activities allowed or unallowed, we noted that the District charged unallowable indirect costs totaling $35,509. Context: The condition was identified through recalculation of the indirect costs charged to the federal programs. Cause: The condition identified appears to be due to the District not being familiar with the indirect costs requirements for each of the affected federal programs. Effect: The District charged unallowable expenditures to the programs. Questioned Costs: $35,509, the total indirect costs charged to these programs. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the District implements a review process for indirect costs, which should include review of relevant grant agreements and relevant federal guidance. Views of Responsible Officials: See Corrective Action Plan on following page.