Audit 297696

50000 – Equipment and Real Property Management (Material Weakness in Internal Control over Compliance, Material Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: COVID-19: Elementary and Secondary School Emergency Relief II (ESSER II) Assistance Listing Number: 84.425D Criteria or Specific Requirements Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.313 requires the District to maintain inventory of equipment purchased with federal awards. In addition, Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.439 requires the District to obtain written approval from the California Department of Education (CDE) prior to purchasing equipment for which the per unit costs exceeds $5,000. Condition The District does not maintain a capital asset inventory. In addition, the District expended $1,513,982 of ESSER II funds on capital expenditures that were not preapproved by the passthrough agency, as required. Questioned Costs As a result of the condition identified above, a total of $1,513,982 in questioned costs were identified. Context The condition was identified as a result of inquiry with the District’s personnel and review of ESSER II expenditures and related invoices. Effect The District currently assumes all the risk of non-compliance with requirements stated under Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439 due to the lack of maintaining a capital asset inventory and lack of preapproval from the pass-through agency, as required. Cause The condition identified appears to have materialized due to the District's lack of awareness of requirements under Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439. Repeat Finding No Recommendation The District should review the requirements stated in Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439 and implement procedures to address the deficiencies currently identified.

50000 – Equipment and Real Property Management (Material Weakness in Internal Control over Compliance, Material Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: COVID-19: Elementary and Secondary School Emergency Relief II (ESSER II) Assistance Listing Number: 84.425D Criteria or Specific Requirements Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.313 requires the District to maintain inventory of equipment purchased with federal awards. In addition, Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.439 requires the District to obtain written approval from the California Department of Education (CDE) prior to purchasing equipment for which the per unit costs exceeds $5,000. Condition The District does not maintain a capital asset inventory. In addition, the District expended $1,513,982 of ESSER II funds on capital expenditures that were not preapproved by the passthrough agency, as required. Questioned Costs As a result of the condition identified above, a total of $1,513,982 in questioned costs were identified. Context The condition was identified as a result of inquiry with the District’s personnel and review of ESSER II expenditures and related invoices. Effect The District currently assumes all the risk of non-compliance with requirements stated under Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439 due to the lack of maintaining a capital asset inventory and lack of preapproval from the pass-through agency, as required. Cause The condition identified appears to have materialized due to the District's lack of awareness of requirements under Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439. Repeat Finding No Recommendation The District should review the requirements stated in Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439 and implement procedures to address the deficiencies currently identified.

50000 – Equipment and Real Property Management (Material Weakness in Internal Control over Compliance, Material Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: COVID-19: Elementary and Secondary School Emergency Relief II (ESSER II) Assistance Listing Number: 84.425D Criteria or Specific Requirements Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.313 requires the District to maintain inventory of equipment purchased with federal awards. In addition, Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.439 requires the District to obtain written approval from the California Department of Education (CDE) prior to purchasing equipment for which the per unit costs exceeds $5,000. Condition The District does not maintain a capital asset inventory. In addition, the District expended $1,513,982 of ESSER II funds on capital expenditures that were not preapproved by the passthrough agency, as required. Questioned Costs As a result of the condition identified above, a total of $1,513,982 in questioned costs were identified. Context The condition was identified as a result of inquiry with the District’s personnel and review of ESSER II expenditures and related invoices. Effect The District currently assumes all the risk of non-compliance with requirements stated under Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439 due to the lack of maintaining a capital asset inventory and lack of preapproval from the pass-through agency, as required. Cause The condition identified appears to have materialized due to the District's lack of awareness of requirements under Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439. Repeat Finding No Recommendation The District should review the requirements stated in Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439 and implement procedures to address the deficiencies currently identified.

50000 – Equipment and Real Property Management (Material Weakness in Internal Control over Compliance, Material Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: COVID-19: Elementary and Secondary School Emergency Relief II (ESSER II) Assistance Listing Number: 84.425D Criteria or Specific Requirements Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.313 requires the District to maintain inventory of equipment purchased with federal awards. In addition, Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.439 requires the District to obtain written approval from the California Department of Education (CDE) prior to purchasing equipment for which the per unit costs exceeds $5,000. Condition The District does not maintain a capital asset inventory. In addition, the District expended $1,513,982 of ESSER II funds on capital expenditures that were not preapproved by the passthrough agency, as required. Questioned Costs As a result of the condition identified above, a total of $1,513,982 in questioned costs were identified. Context The condition was identified as a result of inquiry with the District’s personnel and review of ESSER II expenditures and related invoices. Effect The District currently assumes all the risk of non-compliance with requirements stated under Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439 due to the lack of maintaining a capital asset inventory and lack of preapproval from the pass-through agency, as required. Cause The condition identified appears to have materialized due to the District's lack of awareness of requirements under Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439. Repeat Finding No Recommendation The District should review the requirements stated in Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439 and implement procedures to address the deficiencies currently identified.

50000 – Equipment and Real Property Management (Material Weakness in Internal Control over Compliance, Material Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: COVID-19: Elementary and Secondary School Emergency Relief II (ESSER II) Assistance Listing Number: 84.425D Criteria or Specific Requirements Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.313 requires the District to maintain inventory of equipment purchased with federal awards. In addition, Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.439 requires the District to obtain written approval from the California Department of Education (CDE) prior to purchasing equipment for which the per unit costs exceeds $5,000. Condition The District does not maintain a capital asset inventory. In addition, the District expended $1,513,982 of ESSER II funds on capital expenditures that were not preapproved by the passthrough agency, as required. Questioned Costs As a result of the condition identified above, a total of $1,513,982 in questioned costs were identified. Context The condition was identified as a result of inquiry with the District’s personnel and review of ESSER II expenditures and related invoices. Effect The District currently assumes all the risk of non-compliance with requirements stated under Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439 due to the lack of maintaining a capital asset inventory and lack of preapproval from the pass-through agency, as required. Cause The condition identified appears to have materialized due to the District's lack of awareness of requirements under Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439. Repeat Finding No Recommendation The District should review the requirements stated in Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439 and implement procedures to address the deficiencies currently identified.

50000 – Equipment and Real Property Management (Material Weakness in Internal Control over Compliance, Material Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: COVID-19: Elementary and Secondary School Emergency Relief II (ESSER II) Assistance Listing Number: 84.425D Criteria or Specific Requirements Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.313 requires the District to maintain inventory of equipment purchased with federal awards. In addition, Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.439 requires the District to obtain written approval from the California Department of Education (CDE) prior to purchasing equipment for which the per unit costs exceeds $5,000. Condition The District does not maintain a capital asset inventory. In addition, the District expended $1,513,982 of ESSER II funds on capital expenditures that were not preapproved by the passthrough agency, as required. Questioned Costs As a result of the condition identified above, a total of $1,513,982 in questioned costs were identified. Context The condition was identified as a result of inquiry with the District’s personnel and review of ESSER II expenditures and related invoices. Effect The District currently assumes all the risk of non-compliance with requirements stated under Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439 due to the lack of maintaining a capital asset inventory and lack of preapproval from the pass-through agency, as required. Cause The condition identified appears to have materialized due to the District's lack of awareness of requirements under Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439. Repeat Finding No Recommendation The District should review the requirements stated in Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439 and implement procedures to address the deficiencies currently identified.

50000 – Equipment and Real Property Management (Material Weakness in Internal Control over Compliance, Material Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: COVID-19: Elementary and Secondary School Emergency Relief II (ESSER II) Assistance Listing Number: 84.425D Criteria or Specific Requirements Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.313 requires the District to maintain inventory of equipment purchased with federal awards. In addition, Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.439 requires the District to obtain written approval from the California Department of Education (CDE) prior to purchasing equipment for which the per unit costs exceeds $5,000. Condition The District does not maintain a capital asset inventory. In addition, the District expended $1,513,982 of ESSER II funds on capital expenditures that were not preapproved by the passthrough agency, as required. Questioned Costs As a result of the condition identified above, a total of $1,513,982 in questioned costs were identified. Context The condition was identified as a result of inquiry with the District’s personnel and review of ESSER II expenditures and related invoices. Effect The District currently assumes all the risk of non-compliance with requirements stated under Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439 due to the lack of maintaining a capital asset inventory and lack of preapproval from the pass-through agency, as required. Cause The condition identified appears to have materialized due to the District's lack of awareness of requirements under Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439. Repeat Finding No Recommendation The District should review the requirements stated in Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439 and implement procedures to address the deficiencies currently identified.

50000 – Equipment and Real Property Management (Material Weakness in Internal Control over Compliance, Material Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: COVID-19: Elementary and Secondary School Emergency Relief II (ESSER II) Assistance Listing Number: 84.425D Criteria or Specific Requirements Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.313 requires the District to maintain inventory of equipment purchased with federal awards. In addition, Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.439 requires the District to obtain written approval from the California Department of Education (CDE) prior to purchasing equipment for which the per unit costs exceeds $5,000. Condition The District does not maintain a capital asset inventory. In addition, the District expended $1,513,982 of ESSER II funds on capital expenditures that were not preapproved by the passthrough agency, as required. Questioned Costs As a result of the condition identified above, a total of $1,513,982 in questioned costs were identified. Context The condition was identified as a result of inquiry with the District’s personnel and review of ESSER II expenditures and related invoices. Effect The District currently assumes all the risk of non-compliance with requirements stated under Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439 due to the lack of maintaining a capital asset inventory and lack of preapproval from the pass-through agency, as required. Cause The condition identified appears to have materialized due to the District's lack of awareness of requirements under Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439. Repeat Finding No Recommendation The District should review the requirements stated in Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439 and implement procedures to address the deficiencies currently identified.

50000 – Equipment and Real Property Management (Material Weakness in Internal Control over Compliance, Material Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: COVID-19: Elementary and Secondary School Emergency Relief II (ESSER II) Assistance Listing Number: 84.425D Criteria or Specific Requirements Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.313 requires the District to maintain inventory of equipment purchased with federal awards. In addition, Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.439 requires the District to obtain written approval from the California Department of Education (CDE) prior to purchasing equipment for which the per unit costs exceeds $5,000. Condition The District does not maintain a capital asset inventory. In addition, the District expended $1,513,982 of ESSER II funds on capital expenditures that were not preapproved by the passthrough agency, as required. Questioned Costs As a result of the condition identified above, a total of $1,513,982 in questioned costs were identified. Context The condition was identified as a result of inquiry with the District’s personnel and review of ESSER II expenditures and related invoices. Effect The District currently assumes all the risk of non-compliance with requirements stated under Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439 due to the lack of maintaining a capital asset inventory and lack of preapproval from the pass-through agency, as required. Cause The condition identified appears to have materialized due to the District's lack of awareness of requirements under Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439. Repeat Finding No Recommendation The District should review the requirements stated in Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439 and implement procedures to address the deficiencies currently identified.

50000 – Reporting (Material Weakness in Internal Control over Compliance, Material Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: COVID-19: Elementary and Secondary School Emergency Relief II (ESSER II) and COVID-19: Elementary and Secondary School Emergency Relief III (ESSER III) Assistance Listing Number: 84.425D and 84.425U Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents that agreed to the full-time equivalent positions required by the ESSER annual report. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the reports. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding Yes, see prior year finding 2022-005. Recommendation The District should ensure that all federal expenditure reports are supported by financial reports. These records should be maintained for a period of three years from the date of submission of the expenditure reports to the awarding agency or pass-through entity.

50000 – Reporting (Material Weakness in Internal Control over Compliance, Material Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: COVID-19: Elementary and Secondary School Emergency Relief II (ESSER II) and COVID-19: Elementary and Secondary School Emergency Relief III (ESSER III) Assistance Listing Number: 84.425D and 84.425U Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents that agreed to the full-time equivalent positions required by the ESSER annual report. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the reports. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding Yes, see prior year finding 2022-005. Recommendation The District should ensure that all federal expenditure reports are supported by financial reports. These records should be maintained for a period of three years from the date of submission of the expenditure reports to the awarding agency or pass-through entity.

50000 – Reporting (Material Weakness in Internal Control over Compliance, Material Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: COVID-19: Elementary and Secondary School Emergency Relief II (ESSER II) and COVID-19: Elementary and Secondary School Emergency Relief III (ESSER III) Assistance Listing Number: 84.425D and 84.425U Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents that agreed to the full-time equivalent positions required by the ESSER annual report. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the reports. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding Yes, see prior year finding 2022-005. Recommendation The District should ensure that all federal expenditure reports are supported by financial reports. These records should be maintained for a period of three years from the date of submission of the expenditure reports to the awarding agency or pass-through entity.

50000 – Reporting (Material Weakness in Internal Control over Compliance, Material Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: COVID-19: Elementary and Secondary School Emergency Relief II (ESSER II) and COVID-19: Elementary and Secondary School Emergency Relief III (ESSER III) Assistance Listing Number: 84.425D and 84.425U Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents that agreed to the full-time equivalent positions required by the ESSER annual report. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the reports. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding Yes, see prior year finding 2022-005. Recommendation The District should ensure that all federal expenditure reports are supported by financial reports. These records should be maintained for a period of three years from the date of submission of the expenditure reports to the awarding agency or pass-through entity.

50000 – Reporting (Material Weakness in Internal Control over Compliance, Material Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: COVID-19: Elementary and Secondary School Emergency Relief II (ESSER II) and COVID-19: Elementary and Secondary School Emergency Relief III (ESSER III) Assistance Listing Number: 84.425D and 84.425U Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents that agreed to the full-time equivalent positions required by the ESSER annual report. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the reports. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding Yes, see prior year finding 2022-005. Recommendation The District should ensure that all federal expenditure reports are supported by financial reports. These records should be maintained for a period of three years from the date of submission of the expenditure reports to the awarding agency or pass-through entity.

50000 – Reporting (Material Weakness in Internal Control over Compliance, Material Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: COVID-19: Elementary and Secondary School Emergency Relief II (ESSER II) and COVID-19: Elementary and Secondary School Emergency Relief III (ESSER III) Assistance Listing Number: 84.425D and 84.425U Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents that agreed to the full-time equivalent positions required by the ESSER annual report. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the reports. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding Yes, see prior year finding 2022-005. Recommendation The District should ensure that all federal expenditure reports are supported by financial reports. These records should be maintained for a period of three years from the date of submission of the expenditure reports to the awarding agency or pass-through entity.

50000 – Reporting (Material Weakness in Internal Control over Compliance, Material Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: COVID-19: Elementary and Secondary School Emergency Relief II (ESSER II) and COVID-19: Elementary and Secondary School Emergency Relief III (ESSER III) Assistance Listing Number: 84.425D and 84.425U Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents that agreed to the full-time equivalent positions required by the ESSER annual report. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the reports. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding Yes, see prior year finding 2022-005. Recommendation The District should ensure that all federal expenditure reports are supported by financial reports. These records should be maintained for a period of three years from the date of submission of the expenditure reports to the awarding agency or pass-through entity.

50000 – Reporting (Material Weakness in Internal Control over Compliance, Material Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: COVID-19: Elementary and Secondary School Emergency Relief II (ESSER II) and COVID-19: Elementary and Secondary School Emergency Relief III (ESSER III) Assistance Listing Number: 84.425D and 84.425U Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents that agreed to the full-time equivalent positions required by the ESSER annual report. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the reports. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding Yes, see prior year finding 2022-005. Recommendation The District should ensure that all federal expenditure reports are supported by financial reports. These records should be maintained for a period of three years from the date of submission of the expenditure reports to the awarding agency or pass-through entity.

50000 – Reporting (Material Weakness in Internal Control over Compliance, Material Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: COVID-19: Elementary and Secondary School Emergency Relief II (ESSER II) and COVID-19: Elementary and Secondary School Emergency Relief III (ESSER III) Assistance Listing Number: 84.425D and 84.425U Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents that agreed to the full-time equivalent positions required by the ESSER annual report. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the reports. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding Yes, see prior year finding 2022-005. Recommendation The District should ensure that all federal expenditure reports are supported by financial reports. These records should be maintained for a period of three years from the date of submission of the expenditure reports to the awarding agency or pass-through entity.

50000 – Equipment and Real Property Management (Material Weakness in Internal Control over Compliance, Material Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: COVID-19: Elementary and Secondary School Emergency Relief II (ESSER II) Assistance Listing Number: 84.425D Criteria or Specific Requirements Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.313 requires the District to maintain inventory of equipment purchased with federal awards. In addition, Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.439 requires the District to obtain written approval from the California Department of Education (CDE) prior to purchasing equipment for which the per unit costs exceeds $5,000. Condition The District does not maintain a capital asset inventory. In addition, the District expended $1,513,982 of ESSER II funds on capital expenditures that were not preapproved by the passthrough agency, as required. Questioned Costs As a result of the condition identified above, a total of $1,513,982 in questioned costs were identified. Context The condition was identified as a result of inquiry with the District’s personnel and review of ESSER II expenditures and related invoices. Effect The District currently assumes all the risk of non-compliance with requirements stated under Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439 due to the lack of maintaining a capital asset inventory and lack of preapproval from the pass-through agency, as required. Cause The condition identified appears to have materialized due to the District's lack of awareness of requirements under Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439. Repeat Finding No Recommendation The District should review the requirements stated in Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439 and implement procedures to address the deficiencies currently identified.

50000 – Equipment and Real Property Management (Material Weakness in Internal Control over Compliance, Material Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: COVID-19: Elementary and Secondary School Emergency Relief II (ESSER II) Assistance Listing Number: 84.425D Criteria or Specific Requirements Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.313 requires the District to maintain inventory of equipment purchased with federal awards. In addition, Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.439 requires the District to obtain written approval from the California Department of Education (CDE) prior to purchasing equipment for which the per unit costs exceeds $5,000. Condition The District does not maintain a capital asset inventory. In addition, the District expended $1,513,982 of ESSER II funds on capital expenditures that were not preapproved by the passthrough agency, as required. Questioned Costs As a result of the condition identified above, a total of $1,513,982 in questioned costs were identified. Context The condition was identified as a result of inquiry with the District’s personnel and review of ESSER II expenditures and related invoices. Effect The District currently assumes all the risk of non-compliance with requirements stated under Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439 due to the lack of maintaining a capital asset inventory and lack of preapproval from the pass-through agency, as required. Cause The condition identified appears to have materialized due to the District's lack of awareness of requirements under Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439. Repeat Finding No Recommendation The District should review the requirements stated in Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439 and implement procedures to address the deficiencies currently identified.

50000 – Equipment and Real Property Management (Material Weakness in Internal Control over Compliance, Material Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: COVID-19: Elementary and Secondary School Emergency Relief II (ESSER II) Assistance Listing Number: 84.425D Criteria or Specific Requirements Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.313 requires the District to maintain inventory of equipment purchased with federal awards. In addition, Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.439 requires the District to obtain written approval from the California Department of Education (CDE) prior to purchasing equipment for which the per unit costs exceeds $5,000. Condition The District does not maintain a capital asset inventory. In addition, the District expended $1,513,982 of ESSER II funds on capital expenditures that were not preapproved by the passthrough agency, as required. Questioned Costs As a result of the condition identified above, a total of $1,513,982 in questioned costs were identified. Context The condition was identified as a result of inquiry with the District’s personnel and review of ESSER II expenditures and related invoices. Effect The District currently assumes all the risk of non-compliance with requirements stated under Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439 due to the lack of maintaining a capital asset inventory and lack of preapproval from the pass-through agency, as required. Cause The condition identified appears to have materialized due to the District's lack of awareness of requirements under Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439. Repeat Finding No Recommendation The District should review the requirements stated in Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439 and implement procedures to address the deficiencies currently identified.

50000 – Equipment and Real Property Management (Material Weakness in Internal Control over Compliance, Material Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: COVID-19: Elementary and Secondary School Emergency Relief II (ESSER II) Assistance Listing Number: 84.425D Criteria or Specific Requirements Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.313 requires the District to maintain inventory of equipment purchased with federal awards. In addition, Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.439 requires the District to obtain written approval from the California Department of Education (CDE) prior to purchasing equipment for which the per unit costs exceeds $5,000. Condition The District does not maintain a capital asset inventory. In addition, the District expended $1,513,982 of ESSER II funds on capital expenditures that were not preapproved by the passthrough agency, as required. Questioned Costs As a result of the condition identified above, a total of $1,513,982 in questioned costs were identified. Context The condition was identified as a result of inquiry with the District’s personnel and review of ESSER II expenditures and related invoices. Effect The District currently assumes all the risk of non-compliance with requirements stated under Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439 due to the lack of maintaining a capital asset inventory and lack of preapproval from the pass-through agency, as required. Cause The condition identified appears to have materialized due to the District's lack of awareness of requirements under Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439. Repeat Finding No Recommendation The District should review the requirements stated in Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439 and implement procedures to address the deficiencies currently identified.

50000 – Equipment and Real Property Management (Material Weakness in Internal Control over Compliance, Material Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: COVID-19: Elementary and Secondary School Emergency Relief II (ESSER II) Assistance Listing Number: 84.425D Criteria or Specific Requirements Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.313 requires the District to maintain inventory of equipment purchased with federal awards. In addition, Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.439 requires the District to obtain written approval from the California Department of Education (CDE) prior to purchasing equipment for which the per unit costs exceeds $5,000. Condition The District does not maintain a capital asset inventory. In addition, the District expended $1,513,982 of ESSER II funds on capital expenditures that were not preapproved by the passthrough agency, as required. Questioned Costs As a result of the condition identified above, a total of $1,513,982 in questioned costs were identified. Context The condition was identified as a result of inquiry with the District’s personnel and review of ESSER II expenditures and related invoices. Effect The District currently assumes all the risk of non-compliance with requirements stated under Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439 due to the lack of maintaining a capital asset inventory and lack of preapproval from the pass-through agency, as required. Cause The condition identified appears to have materialized due to the District's lack of awareness of requirements under Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439. Repeat Finding No Recommendation The District should review the requirements stated in Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439 and implement procedures to address the deficiencies currently identified.

50000 – Equipment and Real Property Management (Material Weakness in Internal Control over Compliance, Material Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: COVID-19: Elementary and Secondary School Emergency Relief II (ESSER II) Assistance Listing Number: 84.425D Criteria or Specific Requirements Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.313 requires the District to maintain inventory of equipment purchased with federal awards. In addition, Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.439 requires the District to obtain written approval from the California Department of Education (CDE) prior to purchasing equipment for which the per unit costs exceeds $5,000. Condition The District does not maintain a capital asset inventory. In addition, the District expended $1,513,982 of ESSER II funds on capital expenditures that were not preapproved by the passthrough agency, as required. Questioned Costs As a result of the condition identified above, a total of $1,513,982 in questioned costs were identified. Context The condition was identified as a result of inquiry with the District’s personnel and review of ESSER II expenditures and related invoices. Effect The District currently assumes all the risk of non-compliance with requirements stated under Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439 due to the lack of maintaining a capital asset inventory and lack of preapproval from the pass-through agency, as required. Cause The condition identified appears to have materialized due to the District's lack of awareness of requirements under Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439. Repeat Finding No Recommendation The District should review the requirements stated in Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439 and implement procedures to address the deficiencies currently identified.

50000 – Equipment and Real Property Management (Material Weakness in Internal Control over Compliance, Material Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: COVID-19: Elementary and Secondary School Emergency Relief II (ESSER II) Assistance Listing Number: 84.425D Criteria or Specific Requirements Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.313 requires the District to maintain inventory of equipment purchased with federal awards. In addition, Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.439 requires the District to obtain written approval from the California Department of Education (CDE) prior to purchasing equipment for which the per unit costs exceeds $5,000. Condition The District does not maintain a capital asset inventory. In addition, the District expended $1,513,982 of ESSER II funds on capital expenditures that were not preapproved by the passthrough agency, as required. Questioned Costs As a result of the condition identified above, a total of $1,513,982 in questioned costs were identified. Context The condition was identified as a result of inquiry with the District’s personnel and review of ESSER II expenditures and related invoices. Effect The District currently assumes all the risk of non-compliance with requirements stated under Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439 due to the lack of maintaining a capital asset inventory and lack of preapproval from the pass-through agency, as required. Cause The condition identified appears to have materialized due to the District's lack of awareness of requirements under Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439. Repeat Finding No Recommendation The District should review the requirements stated in Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439 and implement procedures to address the deficiencies currently identified.

50000 – Equipment and Real Property Management (Material Weakness in Internal Control over Compliance, Material Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: COVID-19: Elementary and Secondary School Emergency Relief II (ESSER II) Assistance Listing Number: 84.425D Criteria or Specific Requirements Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.313 requires the District to maintain inventory of equipment purchased with federal awards. In addition, Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.439 requires the District to obtain written approval from the California Department of Education (CDE) prior to purchasing equipment for which the per unit costs exceeds $5,000. Condition The District does not maintain a capital asset inventory. In addition, the District expended $1,513,982 of ESSER II funds on capital expenditures that were not preapproved by the passthrough agency, as required. Questioned Costs As a result of the condition identified above, a total of $1,513,982 in questioned costs were identified. Context The condition was identified as a result of inquiry with the District’s personnel and review of ESSER II expenditures and related invoices. Effect The District currently assumes all the risk of non-compliance with requirements stated under Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439 due to the lack of maintaining a capital asset inventory and lack of preapproval from the pass-through agency, as required. Cause The condition identified appears to have materialized due to the District's lack of awareness of requirements under Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439. Repeat Finding No Recommendation The District should review the requirements stated in Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439 and implement procedures to address the deficiencies currently identified.

50000 – Equipment and Real Property Management (Material Weakness in Internal Control over Compliance, Material Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: COVID-19: Elementary and Secondary School Emergency Relief II (ESSER II) Assistance Listing Number: 84.425D Criteria or Specific Requirements Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.313 requires the District to maintain inventory of equipment purchased with federal awards. In addition, Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.439 requires the District to obtain written approval from the California Department of Education (CDE) prior to purchasing equipment for which the per unit costs exceeds $5,000. Condition The District does not maintain a capital asset inventory. In addition, the District expended $1,513,982 of ESSER II funds on capital expenditures that were not preapproved by the passthrough agency, as required. Questioned Costs As a result of the condition identified above, a total of $1,513,982 in questioned costs were identified. Context The condition was identified as a result of inquiry with the District’s personnel and review of ESSER II expenditures and related invoices. Effect The District currently assumes all the risk of non-compliance with requirements stated under Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439 due to the lack of maintaining a capital asset inventory and lack of preapproval from the pass-through agency, as required. Cause The condition identified appears to have materialized due to the District's lack of awareness of requirements under Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439. Repeat Finding No Recommendation The District should review the requirements stated in Title 2, Code of Federal Regulations, Part 200, Subpart E, Sections 200.313 and 200.439 and implement procedures to address the deficiencies currently identified.

50000 – Reporting (Material Weakness in Internal Control over Compliance, Material Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: COVID-19: Elementary and Secondary School Emergency Relief II (ESSER II) and COVID-19: Elementary and Secondary School Emergency Relief III (ESSER III) Assistance Listing Number: 84.425D and 84.425U Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents that agreed to the full-time equivalent positions required by the ESSER annual report. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the reports. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding Yes, see prior year finding 2022-005. Recommendation The District should ensure that all federal expenditure reports are supported by financial reports. These records should be maintained for a period of three years from the date of submission of the expenditure reports to the awarding agency or pass-through entity.

50000 – Reporting (Material Weakness in Internal Control over Compliance, Material Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: COVID-19: Elementary and Secondary School Emergency Relief II (ESSER II) and COVID-19: Elementary and Secondary School Emergency Relief III (ESSER III) Assistance Listing Number: 84.425D and 84.425U Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents that agreed to the full-time equivalent positions required by the ESSER annual report. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the reports. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding Yes, see prior year finding 2022-005. Recommendation The District should ensure that all federal expenditure reports are supported by financial reports. These records should be maintained for a period of three years from the date of submission of the expenditure reports to the awarding agency or pass-through entity.

50000 – Reporting (Material Weakness in Internal Control over Compliance, Material Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: COVID-19: Elementary and Secondary School Emergency Relief II (ESSER II) and COVID-19: Elementary and Secondary School Emergency Relief III (ESSER III) Assistance Listing Number: 84.425D and 84.425U Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents that agreed to the full-time equivalent positions required by the ESSER annual report. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the reports. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding Yes, see prior year finding 2022-005. Recommendation The District should ensure that all federal expenditure reports are supported by financial reports. These records should be maintained for a period of three years from the date of submission of the expenditure reports to the awarding agency or pass-through entity.

50000 – Reporting (Material Weakness in Internal Control over Compliance, Material Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: COVID-19: Elementary and Secondary School Emergency Relief II (ESSER II) and COVID-19: Elementary and Secondary School Emergency Relief III (ESSER III) Assistance Listing Number: 84.425D and 84.425U Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents that agreed to the full-time equivalent positions required by the ESSER annual report. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the reports. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding Yes, see prior year finding 2022-005. Recommendation The District should ensure that all federal expenditure reports are supported by financial reports. These records should be maintained for a period of three years from the date of submission of the expenditure reports to the awarding agency or pass-through entity.

50000 – Reporting (Material Weakness in Internal Control over Compliance, Material Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: COVID-19: Elementary and Secondary School Emergency Relief II (ESSER II) and COVID-19: Elementary and Secondary School Emergency Relief III (ESSER III) Assistance Listing Number: 84.425D and 84.425U Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents that agreed to the full-time equivalent positions required by the ESSER annual report. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the reports. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding Yes, see prior year finding 2022-005. Recommendation The District should ensure that all federal expenditure reports are supported by financial reports. These records should be maintained for a period of three years from the date of submission of the expenditure reports to the awarding agency or pass-through entity.

50000 – Reporting (Material Weakness in Internal Control over Compliance, Material Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: COVID-19: Elementary and Secondary School Emergency Relief II (ESSER II) and COVID-19: Elementary and Secondary School Emergency Relief III (ESSER III) Assistance Listing Number: 84.425D and 84.425U Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents that agreed to the full-time equivalent positions required by the ESSER annual report. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the reports. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding Yes, see prior year finding 2022-005. Recommendation The District should ensure that all federal expenditure reports are supported by financial reports. These records should be maintained for a period of three years from the date of submission of the expenditure reports to the awarding agency or pass-through entity.

50000 – Reporting (Material Weakness in Internal Control over Compliance, Material Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: COVID-19: Elementary and Secondary School Emergency Relief II (ESSER II) and COVID-19: Elementary and Secondary School Emergency Relief III (ESSER III) Assistance Listing Number: 84.425D and 84.425U Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents that agreed to the full-time equivalent positions required by the ESSER annual report. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the reports. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding Yes, see prior year finding 2022-005. Recommendation The District should ensure that all federal expenditure reports are supported by financial reports. These records should be maintained for a period of three years from the date of submission of the expenditure reports to the awarding agency or pass-through entity.

50000 – Reporting (Material Weakness in Internal Control over Compliance, Material Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: COVID-19: Elementary and Secondary School Emergency Relief II (ESSER II) and COVID-19: Elementary and Secondary School Emergency Relief III (ESSER III) Assistance Listing Number: 84.425D and 84.425U Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents that agreed to the full-time equivalent positions required by the ESSER annual report. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the reports. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding Yes, see prior year finding 2022-005. Recommendation The District should ensure that all federal expenditure reports are supported by financial reports. These records should be maintained for a period of three years from the date of submission of the expenditure reports to the awarding agency or pass-through entity.

50000 – Reporting (Material Weakness in Internal Control over Compliance, Material Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: COVID-19: Elementary and Secondary School Emergency Relief II (ESSER II) and COVID-19: Elementary and Secondary School Emergency Relief III (ESSER III) Assistance Listing Number: 84.425D and 84.425U Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents that agreed to the full-time equivalent positions required by the ESSER annual report. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the reports. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding Yes, see prior year finding 2022-005. Recommendation The District should ensure that all federal expenditure reports are supported by financial reports. These records should be maintained for a period of three years from the date of submission of the expenditure reports to the awarding agency or pass-through entity.