Audit 300462

Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U, 84.425W Compliance Requirement: L (Reporting) Criteria or Specific Requirements Per Title 2, U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.334, 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 pass-through entity. Condition The District misreported Full-Time Equivalent (FTE) positions, for multiple date ranges, on the ESSER Annual Data Collection: General ESSER Information Report that was submitted to the California Department of Education. In addition, the District was not able to provide supporting general ledger detail reports that agreed to the quarterly ESSER and GEER reports. 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. A nonstatistical sample of 9 reports out of 26 quarterly reports and both annual reports were selected for reporting testing. Effect The District has not complied with the requirement identified in Title 2, U.S. 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 review process. Repeat Finding No. Recommendation The District should ensure that all Full-Time Equivalent (FTE) positions are reported on the District’s ESSER Annual Data Collection: General ESSER Information Report based on actual FTE Positions. In addition, the District should retain the general ledger reports that are used to complete the quarterly ESSER and GEER reports.

Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U, 84.425W Compliance Requirement: L (Reporting) Criteria or Specific Requirements Per Title 2, U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.334, 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 pass-through entity. Condition The District misreported Full-Time Equivalent (FTE) positions, for multiple date ranges, on the ESSER Annual Data Collection: General ESSER Information Report that was submitted to the California Department of Education. In addition, the District was not able to provide supporting general ledger detail reports that agreed to the quarterly ESSER and GEER reports. 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. A nonstatistical sample of 9 reports out of 26 quarterly reports and both annual reports were selected for reporting testing. Effect The District has not complied with the requirement identified in Title 2, U.S. 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 review process. Repeat Finding No. Recommendation The District should ensure that all Full-Time Equivalent (FTE) positions are reported on the District’s ESSER Annual Data Collection: General ESSER Information Report based on actual FTE Positions. In addition, the District should retain the general ledger reports that are used to complete the quarterly ESSER and GEER reports.

Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U, 84.425W Compliance Requirement: L (Reporting) Criteria or Specific Requirements Per Title 2, U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.334, 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 pass-through entity. Condition The District misreported Full-Time Equivalent (FTE) positions, for multiple date ranges, on the ESSER Annual Data Collection: General ESSER Information Report that was submitted to the California Department of Education. In addition, the District was not able to provide supporting general ledger detail reports that agreed to the quarterly ESSER and GEER reports. 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. A nonstatistical sample of 9 reports out of 26 quarterly reports and both annual reports were selected for reporting testing. Effect The District has not complied with the requirement identified in Title 2, U.S. 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 review process. Repeat Finding No. Recommendation The District should ensure that all Full-Time Equivalent (FTE) positions are reported on the District’s ESSER Annual Data Collection: General ESSER Information Report based on actual FTE Positions. In addition, the District should retain the general ledger reports that are used to complete the quarterly ESSER and GEER reports.

Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U, 84.425W Compliance Requirement: L (Reporting) Criteria or Specific Requirements Per Title 2, U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.334, 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 pass-through entity. Condition The District misreported Full-Time Equivalent (FTE) positions, for multiple date ranges, on the ESSER Annual Data Collection: General ESSER Information Report that was submitted to the California Department of Education. In addition, the District was not able to provide supporting general ledger detail reports that agreed to the quarterly ESSER and GEER reports. 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. A nonstatistical sample of 9 reports out of 26 quarterly reports and both annual reports were selected for reporting testing. Effect The District has not complied with the requirement identified in Title 2, U.S. 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 review process. Repeat Finding No. Recommendation The District should ensure that all Full-Time Equivalent (FTE) positions are reported on the District’s ESSER Annual Data Collection: General ESSER Information Report based on actual FTE Positions. In addition, the District should retain the general ledger reports that are used to complete the quarterly ESSER and GEER reports.

Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U, 84.425W Compliance Requirement: L (Reporting) Criteria or Specific Requirements Per Title 2, U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.334, 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 pass-through entity. Condition The District misreported Full-Time Equivalent (FTE) positions, for multiple date ranges, on the ESSER Annual Data Collection: General ESSER Information Report that was submitted to the California Department of Education. In addition, the District was not able to provide supporting general ledger detail reports that agreed to the quarterly ESSER and GEER reports. 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. A nonstatistical sample of 9 reports out of 26 quarterly reports and both annual reports were selected for reporting testing. Effect The District has not complied with the requirement identified in Title 2, U.S. 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 review process. Repeat Finding No. Recommendation The District should ensure that all Full-Time Equivalent (FTE) positions are reported on the District’s ESSER Annual Data Collection: General ESSER Information Report based on actual FTE Positions. In addition, the District should retain the general ledger reports that are used to complete the quarterly ESSER and GEER reports.

Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U, 84.425W Compliance Requirement: L (Reporting) Criteria or Specific Requirements Per Title 2, U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.334, 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 pass-through entity. Condition The District misreported Full-Time Equivalent (FTE) positions, for multiple date ranges, on the ESSER Annual Data Collection: General ESSER Information Report that was submitted to the California Department of Education. In addition, the District was not able to provide supporting general ledger detail reports that agreed to the quarterly ESSER and GEER reports. 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. A nonstatistical sample of 9 reports out of 26 quarterly reports and both annual reports were selected for reporting testing. Effect The District has not complied with the requirement identified in Title 2, U.S. 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 review process. Repeat Finding No. Recommendation The District should ensure that all Full-Time Equivalent (FTE) positions are reported on the District’s ESSER Annual Data Collection: General ESSER Information Report based on actual FTE Positions. In addition, the District should retain the general ledger reports that are used to complete the quarterly ESSER and GEER reports.

Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U, 84.425W Compliance Requirement: L (Reporting) Criteria or Specific Requirements Per Title 2, U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.334, 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 pass-through entity. Condition The District misreported Full-Time Equivalent (FTE) positions, for multiple date ranges, on the ESSER Annual Data Collection: General ESSER Information Report that was submitted to the California Department of Education. In addition, the District was not able to provide supporting general ledger detail reports that agreed to the quarterly ESSER and GEER reports. 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. A nonstatistical sample of 9 reports out of 26 quarterly reports and both annual reports were selected for reporting testing. Effect The District has not complied with the requirement identified in Title 2, U.S. 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 review process. Repeat Finding No. Recommendation The District should ensure that all Full-Time Equivalent (FTE) positions are reported on the District’s ESSER Annual Data Collection: General ESSER Information Report based on actual FTE Positions. In addition, the District should retain the general ledger reports that are used to complete the quarterly ESSER and GEER reports.

Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U, 84.425W Compliance Requirement: L (Reporting) Criteria or Specific Requirements Per Title 2, U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.334, 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 pass-through entity. Condition The District misreported Full-Time Equivalent (FTE) positions, for multiple date ranges, on the ESSER Annual Data Collection: General ESSER Information Report that was submitted to the California Department of Education. In addition, the District was not able to provide supporting general ledger detail reports that agreed to the quarterly ESSER and GEER reports. 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. A nonstatistical sample of 9 reports out of 26 quarterly reports and both annual reports were selected for reporting testing. Effect The District has not complied with the requirement identified in Title 2, U.S. 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 review process. Repeat Finding No. Recommendation The District should ensure that all Full-Time Equivalent (FTE) positions are reported on the District’s ESSER Annual Data Collection: General ESSER Information Report based on actual FTE Positions. In addition, the District should retain the general ledger reports that are used to complete the quarterly ESSER and GEER reports.

Federal Program Affected Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education (CDE) Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Compliance Requirement: I (Procurement) Criteria or Specific Requirements Per Title 2, U.S. Code of Federal Regulations, Subtitle A, Chapter II, Part 200, Subpart D, Section 200.320(a)(2), the non-Federal entity must have and use documented procedures, for informal procurement methods when the value of the procurement for property or services under a Federal award does not exceed the simplified acquisition threshold (SAT). Small purchases up to $250,000 require small purchase procedures to be used, which involves price or rate quotations must be obtained from an adequate number of qualified sources. Condition The District did not have sufficient controls in place to ensure that small purchase procedures are followed in accordance with federal requirements. The District was unable to provide price or rate quotations for 1 of the 3 vendors tested. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through review of available supporting documentation. A nonstatistical sample of 3 vendors out of 7 vendors were selected for procurement testing. Effect The District has not complied with the requirements identified in Title 2, U.S. Code of Federal Regulations, Subtitle A, Chapter II, Part 200, Subpart D, Section 200.320(a)(2). Cause The condition identified appears to have materialized due to the Districts lack of adherence to the established procedures to ensure compliance. Repeat Finding No. Recommendation The District should review the established procurement policies with the staff and provide necessary training.

Federal Program Affected Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education (CDE) Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Compliance Requirement: I (Procurement) Criteria or Specific Requirements Per Title 2, U.S. Code of Federal Regulations, Subtitle A, Chapter II, Part 200, Subpart D, Section 200.320(a)(2), the non-Federal entity must have and use documented procedures, for informal procurement methods when the value of the procurement for property or services under a Federal award does not exceed the simplified acquisition threshold (SAT). Small purchases up to $250,000 require small purchase procedures to be used, which involves price or rate quotations must be obtained from an adequate number of qualified sources. Condition The District did not have sufficient controls in place to ensure that small purchase procedures are followed in accordance with federal requirements. The District was unable to provide price or rate quotations for 1 of the 3 vendors tested. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through review of available supporting documentation. A nonstatistical sample of 3 vendors out of 7 vendors were selected for procurement testing. Effect The District has not complied with the requirements identified in Title 2, U.S. Code of Federal Regulations, Subtitle A, Chapter II, Part 200, Subpart D, Section 200.320(a)(2). Cause The condition identified appears to have materialized due to the Districts lack of adherence to the established procedures to ensure compliance. Repeat Finding No. Recommendation The District should review the established procurement policies with the staff and provide necessary training.

Federal Program Affected Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education (CDE) Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Compliance Requirement: I (Procurement) Criteria or Specific Requirements Per Title 2, U.S. Code of Federal Regulations, Subtitle A, Chapter II, Part 200, Subpart D, Section 200.320(a)(2), the non-Federal entity must have and use documented procedures, for informal procurement methods when the value of the procurement for property or services under a Federal award does not exceed the simplified acquisition threshold (SAT). Small purchases up to $250,000 require small purchase procedures to be used, which involves price or rate quotations must be obtained from an adequate number of qualified sources. Condition The District did not have sufficient controls in place to ensure that small purchase procedures are followed in accordance with federal requirements. The District was unable to provide price or rate quotations for 1 of the 3 vendors tested. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through review of available supporting documentation. A nonstatistical sample of 3 vendors out of 7 vendors were selected for procurement testing. Effect The District has not complied with the requirements identified in Title 2, U.S. Code of Federal Regulations, Subtitle A, Chapter II, Part 200, Subpart D, Section 200.320(a)(2). Cause The condition identified appears to have materialized due to the Districts lack of adherence to the established procedures to ensure compliance. Repeat Finding No. Recommendation The District should review the established procurement policies with the staff and provide necessary training.

Federal Program Affected Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education (CDE) Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Compliance Requirement: I (Procurement) Criteria or Specific Requirements Per Title 2, U.S. Code of Federal Regulations, Subtitle A, Chapter II, Part 200, Subpart D, Section 200.320(a)(2), the non-Federal entity must have and use documented procedures, for informal procurement methods when the value of the procurement for property or services under a Federal award does not exceed the simplified acquisition threshold (SAT). Small purchases up to $250,000 require small purchase procedures to be used, which involves price or rate quotations must be obtained from an adequate number of qualified sources. Condition The District did not have sufficient controls in place to ensure that small purchase procedures are followed in accordance with federal requirements. The District was unable to provide price or rate quotations for 1 of the 3 vendors tested. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through review of available supporting documentation. A nonstatistical sample of 3 vendors out of 7 vendors were selected for procurement testing. Effect The District has not complied with the requirements identified in Title 2, U.S. Code of Federal Regulations, Subtitle A, Chapter II, Part 200, Subpart D, Section 200.320(a)(2). Cause The condition identified appears to have materialized due to the Districts lack of adherence to the established procedures to ensure compliance. Repeat Finding No. Recommendation The District should review the established procurement policies with the staff and provide necessary training.

Federal Program Affected Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education (CDE) Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Compliance Requirement: I (Procurement) Criteria or Specific Requirements Per Title 2, U.S. Code of Federal Regulations, Subtitle A, Chapter II, Part 200, Subpart D, Section 200.320(a)(2), the non-Federal entity must have and use documented procedures, for informal procurement methods when the value of the procurement for property or services under a Federal award does not exceed the simplified acquisition threshold (SAT). Small purchases up to $250,000 require small purchase procedures to be used, which involves price or rate quotations must be obtained from an adequate number of qualified sources. Condition The District did not have sufficient controls in place to ensure that small purchase procedures are followed in accordance with federal requirements. The District was unable to provide price or rate quotations for 1 of the 3 vendors tested. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through review of available supporting documentation. A nonstatistical sample of 3 vendors out of 7 vendors were selected for procurement testing. Effect The District has not complied with the requirements identified in Title 2, U.S. Code of Federal Regulations, Subtitle A, Chapter II, Part 200, Subpart D, Section 200.320(a)(2). Cause The condition identified appears to have materialized due to the Districts lack of adherence to the established procedures to ensure compliance. Repeat Finding No. Recommendation The District should review the established procurement policies with the staff and provide necessary training.

Federal Program Affected Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education (CDE) Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Compliance Requirement: I (Procurement) Criteria or Specific Requirements Per Title 2, U.S. Code of Federal Regulations, Subtitle A, Chapter II, Part 200, Subpart D, Section 200.320(a)(2), the non-Federal entity must have and use documented procedures, for informal procurement methods when the value of the procurement for property or services under a Federal award does not exceed the simplified acquisition threshold (SAT). Small purchases up to $250,000 require small purchase procedures to be used, which involves price or rate quotations must be obtained from an adequate number of qualified sources. Condition The District did not have sufficient controls in place to ensure that small purchase procedures are followed in accordance with federal requirements. The District was unable to provide price or rate quotations for 1 of the 3 vendors tested. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through review of available supporting documentation. A nonstatistical sample of 3 vendors out of 7 vendors were selected for procurement testing. Effect The District has not complied with the requirements identified in Title 2, U.S. Code of Federal Regulations, Subtitle A, Chapter II, Part 200, Subpart D, Section 200.320(a)(2). Cause The condition identified appears to have materialized due to the Districts lack of adherence to the established procedures to ensure compliance. Repeat Finding No. Recommendation The District should review the established procurement policies with the staff and provide necessary training.

Federal Program Affected Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education (CDE) Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Compliance Requirement: I (Procurement) Criteria or Specific Requirements Per Title 2, U.S. Code of Federal Regulations, Subtitle A, Chapter II, Part 200, Subpart D, Section 200.320(a)(2), the non-Federal entity must have and use documented procedures, for informal procurement methods when the value of the procurement for property or services under a Federal award does not exceed the simplified acquisition threshold (SAT). Small purchases up to $250,000 require small purchase procedures to be used, which involves price or rate quotations must be obtained from an adequate number of qualified sources. Condition The District did not have sufficient controls in place to ensure that small purchase procedures are followed in accordance with federal requirements. The District was unable to provide price or rate quotations for 1 of the 3 vendors tested. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through review of available supporting documentation. A nonstatistical sample of 3 vendors out of 7 vendors were selected for procurement testing. Effect The District has not complied with the requirements identified in Title 2, U.S. Code of Federal Regulations, Subtitle A, Chapter II, Part 200, Subpart D, Section 200.320(a)(2). Cause The condition identified appears to have materialized due to the Districts lack of adherence to the established procedures to ensure compliance. Repeat Finding No. Recommendation The District should review the established procurement policies with the staff and provide necessary training.

Federal Program Affected Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education (CDE) Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Compliance Requirement: L (Reporting) Criteria or Specific Requirements Per Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11, School Food Authorities (SFA) must establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly Claim for Reimbursement. Prior to submission of a monthly Claim for Reimbursement, each school food authority shall review the breakfast and lunch count data for each school under its jurisdiction to ensure the accuracy of the monthly Claim for Reimbursement. The objective of this review is to ensure that monthly claims include only the number of free, reduced price and paid breakfasts and lunches served on any day of operation to children currently eligible for such meals. SFA staff shall maintain on file each month's Claim for Reimbursement and all data used in the claims review process, by school. The above-noted CFR section also states that the SFA shall compare each school's daily counts of meals served against the product of the number of children in that school currently eligible for free, reduced price and paid lunches, respectively, times an attendance factor. Condition The District did not have sufficient controls in place to ensure that monthly Claims for Reimbursement accurately reflected the numbers of meals served. We noted discrepancies between the daily meal counts and the monthly Claims for Reimbursement. It is not clear what records were used to file the monthly Claims for Reimbursement, as the system reports provided to the auditor for the months of August 2022, October 2022, and January 2023 did not agree to the meal counts reported on the Claims for Reimbursement. For the three months noted, the District overclaimed 151 meals, which is approximately $7,141 of excess reimbursement. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through review of available supporting documentation for the monthly Claims for Reimbursement. A nonstatistical sample of 4 months out of 12 months were selected for reporting testing. Effect The District has not complied with the requirements identified in Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11. Cause The condition identified appears to have materialized due to the District’s lack of established procedures to ensure compliance with the requirements under Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11. Repeat Finding Yes, see prior year finding 2022-007. Recommendation The District should review the requirements stated in Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11 and implement procedures to address the control deficiencies currently identified. The District should retain all supporting documentation used to complete the monthly Claims for Reimbursements and ensure the number of meals reported on the Claims for Reimbursements agree to the supporting system reports.

Federal Program Affected Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education (CDE) Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Compliance Requirement: L (Reporting) Criteria or Specific Requirements Per Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11, School Food Authorities (SFA) must establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly Claim for Reimbursement. Prior to submission of a monthly Claim for Reimbursement, each school food authority shall review the breakfast and lunch count data for each school under its jurisdiction to ensure the accuracy of the monthly Claim for Reimbursement. The objective of this review is to ensure that monthly claims include only the number of free, reduced price and paid breakfasts and lunches served on any day of operation to children currently eligible for such meals. SFA staff shall maintain on file each month's Claim for Reimbursement and all data used in the claims review process, by school. The above-noted CFR section also states that the SFA shall compare each school's daily counts of meals served against the product of the number of children in that school currently eligible for free, reduced price and paid lunches, respectively, times an attendance factor. Condition The District did not have sufficient controls in place to ensure that monthly Claims for Reimbursement accurately reflected the numbers of meals served. We noted discrepancies between the daily meal counts and the monthly Claims for Reimbursement. It is not clear what records were used to file the monthly Claims for Reimbursement, as the system reports provided to the auditor for the months of August 2022, October 2022, and January 2023 did not agree to the meal counts reported on the Claims for Reimbursement. For the three months noted, the District overclaimed 151 meals, which is approximately $7,141 of excess reimbursement. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through review of available supporting documentation for the monthly Claims for Reimbursement. A nonstatistical sample of 4 months out of 12 months were selected for reporting testing. Effect The District has not complied with the requirements identified in Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11. Cause The condition identified appears to have materialized due to the District’s lack of established procedures to ensure compliance with the requirements under Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11. Repeat Finding Yes, see prior year finding 2022-007. Recommendation The District should review the requirements stated in Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11 and implement procedures to address the control deficiencies currently identified. The District should retain all supporting documentation used to complete the monthly Claims for Reimbursements and ensure the number of meals reported on the Claims for Reimbursements agree to the supporting system reports.

Federal Program Affected Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education (CDE) Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Compliance Requirement: L (Reporting) Criteria or Specific Requirements Per Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11, School Food Authorities (SFA) must establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly Claim for Reimbursement. Prior to submission of a monthly Claim for Reimbursement, each school food authority shall review the breakfast and lunch count data for each school under its jurisdiction to ensure the accuracy of the monthly Claim for Reimbursement. The objective of this review is to ensure that monthly claims include only the number of free, reduced price and paid breakfasts and lunches served on any day of operation to children currently eligible for such meals. SFA staff shall maintain on file each month's Claim for Reimbursement and all data used in the claims review process, by school. The above-noted CFR section also states that the SFA shall compare each school's daily counts of meals served against the product of the number of children in that school currently eligible for free, reduced price and paid lunches, respectively, times an attendance factor. Condition The District did not have sufficient controls in place to ensure that monthly Claims for Reimbursement accurately reflected the numbers of meals served. We noted discrepancies between the daily meal counts and the monthly Claims for Reimbursement. It is not clear what records were used to file the monthly Claims for Reimbursement, as the system reports provided to the auditor for the months of August 2022, October 2022, and January 2023 did not agree to the meal counts reported on the Claims for Reimbursement. For the three months noted, the District overclaimed 151 meals, which is approximately $7,141 of excess reimbursement. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through review of available supporting documentation for the monthly Claims for Reimbursement. A nonstatistical sample of 4 months out of 12 months were selected for reporting testing. Effect The District has not complied with the requirements identified in Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11. Cause The condition identified appears to have materialized due to the District’s lack of established procedures to ensure compliance with the requirements under Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11. Repeat Finding Yes, see prior year finding 2022-007. Recommendation The District should review the requirements stated in Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11 and implement procedures to address the control deficiencies currently identified. The District should retain all supporting documentation used to complete the monthly Claims for Reimbursements and ensure the number of meals reported on the Claims for Reimbursements agree to the supporting system reports.

Federal Program Affected Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education (CDE) Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Compliance Requirement: L (Reporting) Criteria or Specific Requirements Per Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11, School Food Authorities (SFA) must establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly Claim for Reimbursement. Prior to submission of a monthly Claim for Reimbursement, each school food authority shall review the breakfast and lunch count data for each school under its jurisdiction to ensure the accuracy of the monthly Claim for Reimbursement. The objective of this review is to ensure that monthly claims include only the number of free, reduced price and paid breakfasts and lunches served on any day of operation to children currently eligible for such meals. SFA staff shall maintain on file each month's Claim for Reimbursement and all data used in the claims review process, by school. The above-noted CFR section also states that the SFA shall compare each school's daily counts of meals served against the product of the number of children in that school currently eligible for free, reduced price and paid lunches, respectively, times an attendance factor. Condition The District did not have sufficient controls in place to ensure that monthly Claims for Reimbursement accurately reflected the numbers of meals served. We noted discrepancies between the daily meal counts and the monthly Claims for Reimbursement. It is not clear what records were used to file the monthly Claims for Reimbursement, as the system reports provided to the auditor for the months of August 2022, October 2022, and January 2023 did not agree to the meal counts reported on the Claims for Reimbursement. For the three months noted, the District overclaimed 151 meals, which is approximately $7,141 of excess reimbursement. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through review of available supporting documentation for the monthly Claims for Reimbursement. A nonstatistical sample of 4 months out of 12 months were selected for reporting testing. Effect The District has not complied with the requirements identified in Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11. Cause The condition identified appears to have materialized due to the District’s lack of established procedures to ensure compliance with the requirements under Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11. Repeat Finding Yes, see prior year finding 2022-007. Recommendation The District should review the requirements stated in Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11 and implement procedures to address the control deficiencies currently identified. The District should retain all supporting documentation used to complete the monthly Claims for Reimbursements and ensure the number of meals reported on the Claims for Reimbursements agree to the supporting system reports.

Federal Program Affected Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education (CDE) Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Compliance Requirement: L (Reporting) Criteria or Specific Requirements Per Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11, School Food Authorities (SFA) must establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly Claim for Reimbursement. Prior to submission of a monthly Claim for Reimbursement, each school food authority shall review the breakfast and lunch count data for each school under its jurisdiction to ensure the accuracy of the monthly Claim for Reimbursement. The objective of this review is to ensure that monthly claims include only the number of free, reduced price and paid breakfasts and lunches served on any day of operation to children currently eligible for such meals. SFA staff shall maintain on file each month's Claim for Reimbursement and all data used in the claims review process, by school. The above-noted CFR section also states that the SFA shall compare each school's daily counts of meals served against the product of the number of children in that school currently eligible for free, reduced price and paid lunches, respectively, times an attendance factor. Condition The District did not have sufficient controls in place to ensure that monthly Claims for Reimbursement accurately reflected the numbers of meals served. We noted discrepancies between the daily meal counts and the monthly Claims for Reimbursement. It is not clear what records were used to file the monthly Claims for Reimbursement, as the system reports provided to the auditor for the months of August 2022, October 2022, and January 2023 did not agree to the meal counts reported on the Claims for Reimbursement. For the three months noted, the District overclaimed 151 meals, which is approximately $7,141 of excess reimbursement. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through review of available supporting documentation for the monthly Claims for Reimbursement. A nonstatistical sample of 4 months out of 12 months were selected for reporting testing. Effect The District has not complied with the requirements identified in Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11. Cause The condition identified appears to have materialized due to the District’s lack of established procedures to ensure compliance with the requirements under Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11. Repeat Finding Yes, see prior year finding 2022-007. Recommendation The District should review the requirements stated in Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11 and implement procedures to address the control deficiencies currently identified. The District should retain all supporting documentation used to complete the monthly Claims for Reimbursements and ensure the number of meals reported on the Claims for Reimbursements agree to the supporting system reports.

Federal Program Affected Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education (CDE) Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Compliance Requirement: L (Reporting) Criteria or Specific Requirements Per Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11, School Food Authorities (SFA) must establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly Claim for Reimbursement. Prior to submission of a monthly Claim for Reimbursement, each school food authority shall review the breakfast and lunch count data for each school under its jurisdiction to ensure the accuracy of the monthly Claim for Reimbursement. The objective of this review is to ensure that monthly claims include only the number of free, reduced price and paid breakfasts and lunches served on any day of operation to children currently eligible for such meals. SFA staff shall maintain on file each month's Claim for Reimbursement and all data used in the claims review process, by school. The above-noted CFR section also states that the SFA shall compare each school's daily counts of meals served against the product of the number of children in that school currently eligible for free, reduced price and paid lunches, respectively, times an attendance factor. Condition The District did not have sufficient controls in place to ensure that monthly Claims for Reimbursement accurately reflected the numbers of meals served. We noted discrepancies between the daily meal counts and the monthly Claims for Reimbursement. It is not clear what records were used to file the monthly Claims for Reimbursement, as the system reports provided to the auditor for the months of August 2022, October 2022, and January 2023 did not agree to the meal counts reported on the Claims for Reimbursement. For the three months noted, the District overclaimed 151 meals, which is approximately $7,141 of excess reimbursement. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through review of available supporting documentation for the monthly Claims for Reimbursement. A nonstatistical sample of 4 months out of 12 months were selected for reporting testing. Effect The District has not complied with the requirements identified in Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11. Cause The condition identified appears to have materialized due to the District’s lack of established procedures to ensure compliance with the requirements under Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11. Repeat Finding Yes, see prior year finding 2022-007. Recommendation The District should review the requirements stated in Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11 and implement procedures to address the control deficiencies currently identified. The District should retain all supporting documentation used to complete the monthly Claims for Reimbursements and ensure the number of meals reported on the Claims for Reimbursements agree to the supporting system reports.

Federal Program Affected Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education (CDE) Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Compliance Requirement: L (Reporting) Criteria or Specific Requirements Per Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11, School Food Authorities (SFA) must establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly Claim for Reimbursement. Prior to submission of a monthly Claim for Reimbursement, each school food authority shall review the breakfast and lunch count data for each school under its jurisdiction to ensure the accuracy of the monthly Claim for Reimbursement. The objective of this review is to ensure that monthly claims include only the number of free, reduced price and paid breakfasts and lunches served on any day of operation to children currently eligible for such meals. SFA staff shall maintain on file each month's Claim for Reimbursement and all data used in the claims review process, by school. The above-noted CFR section also states that the SFA shall compare each school's daily counts of meals served against the product of the number of children in that school currently eligible for free, reduced price and paid lunches, respectively, times an attendance factor. Condition The District did not have sufficient controls in place to ensure that monthly Claims for Reimbursement accurately reflected the numbers of meals served. We noted discrepancies between the daily meal counts and the monthly Claims for Reimbursement. It is not clear what records were used to file the monthly Claims for Reimbursement, as the system reports provided to the auditor for the months of August 2022, October 2022, and January 2023 did not agree to the meal counts reported on the Claims for Reimbursement. For the three months noted, the District overclaimed 151 meals, which is approximately $7,141 of excess reimbursement. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through review of available supporting documentation for the monthly Claims for Reimbursement. A nonstatistical sample of 4 months out of 12 months were selected for reporting testing. Effect The District has not complied with the requirements identified in Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11. Cause The condition identified appears to have materialized due to the District’s lack of established procedures to ensure compliance with the requirements under Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11. Repeat Finding Yes, see prior year finding 2022-007. Recommendation The District should review the requirements stated in Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11 and implement procedures to address the control deficiencies currently identified. The District should retain all supporting documentation used to complete the monthly Claims for Reimbursements and ensure the number of meals reported on the Claims for Reimbursements agree to the supporting system reports.

Federal Program Affected Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education (CDE) Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Compliance Requirement: N (Special Tests and Provisions – Verification of Free and Reduced Price Applications) Criteria or Specific Requirements Per Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 245.6a. The local education agency must verify the current free and reduced-price eligibility of households selected from a sample of applications that it has approved for free and reducedprice meals, by November 15 of each school year. The verification sample size is based on the total number of approved applications on file October 1. Condition The District did complete the verification process by November 15th of the school year. As a result, the nine students selected for verification process were incorrectly categorized as free or reduced until December 9, 2022, the date on which the District completed the verification process and changed the status of these nine students to paid. Questioned Costs There were no questioned costs associated with the identified condition, as the estimated costs for the nine overclaimed students would be below the questioned costs threshold. Context The condition was identified through inquiry with District personnel and through review of available supporting documentation. Effect The District does not appear to be in compliance with Special Test and Provision requirements for the Child Nutrition cluster. Cause The condition identified appears to have materialized due to the District’s lack of established procedures to ensure compliance with the requirements Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 245.6a. Repeat Finding No. Recommendation The District should establish procedures to ensure the verification process is completed timely and the appropriate eligibility changes are made.

Federal Program Affected Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education (CDE) Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Compliance Requirement: N (Special Tests and Provisions – Verification of Free and Reduced Price Applications) Criteria or Specific Requirements Per Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 245.6a. The local education agency must verify the current free and reduced-price eligibility of households selected from a sample of applications that it has approved for free and reducedprice meals, by November 15 of each school year. The verification sample size is based on the total number of approved applications on file October 1. Condition The District did complete the verification process by November 15th of the school year. As a result, the nine students selected for verification process were incorrectly categorized as free or reduced until December 9, 2022, the date on which the District completed the verification process and changed the status of these nine students to paid. Questioned Costs There were no questioned costs associated with the identified condition, as the estimated costs for the nine overclaimed students would be below the questioned costs threshold. Context The condition was identified through inquiry with District personnel and through review of available supporting documentation. Effect The District does not appear to be in compliance with Special Test and Provision requirements for the Child Nutrition cluster. Cause The condition identified appears to have materialized due to the District’s lack of established procedures to ensure compliance with the requirements Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 245.6a. Repeat Finding No. Recommendation The District should establish procedures to ensure the verification process is completed timely and the appropriate eligibility changes are made.

Federal Program Affected Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education (CDE) Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Compliance Requirement: N (Special Tests and Provisions – Verification of Free and Reduced Price Applications) Criteria or Specific Requirements Per Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 245.6a. The local education agency must verify the current free and reduced-price eligibility of households selected from a sample of applications that it has approved for free and reducedprice meals, by November 15 of each school year. The verification sample size is based on the total number of approved applications on file October 1. Condition The District did complete the verification process by November 15th of the school year. As a result, the nine students selected for verification process were incorrectly categorized as free or reduced until December 9, 2022, the date on which the District completed the verification process and changed the status of these nine students to paid. Questioned Costs There were no questioned costs associated with the identified condition, as the estimated costs for the nine overclaimed students would be below the questioned costs threshold. Context The condition was identified through inquiry with District personnel and through review of available supporting documentation. Effect The District does not appear to be in compliance with Special Test and Provision requirements for the Child Nutrition cluster. Cause The condition identified appears to have materialized due to the District’s lack of established procedures to ensure compliance with the requirements Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 245.6a. Repeat Finding No. Recommendation The District should establish procedures to ensure the verification process is completed timely and the appropriate eligibility changes are made.

Federal Program Affected Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education (CDE) Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Compliance Requirement: N (Special Tests and Provisions – Verification of Free and Reduced Price Applications) Criteria or Specific Requirements Per Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 245.6a. The local education agency must verify the current free and reduced-price eligibility of households selected from a sample of applications that it has approved for free and reducedprice meals, by November 15 of each school year. The verification sample size is based on the total number of approved applications on file October 1. Condition The District did complete the verification process by November 15th of the school year. As a result, the nine students selected for verification process were incorrectly categorized as free or reduced until December 9, 2022, the date on which the District completed the verification process and changed the status of these nine students to paid. Questioned Costs There were no questioned costs associated with the identified condition, as the estimated costs for the nine overclaimed students would be below the questioned costs threshold. Context The condition was identified through inquiry with District personnel and through review of available supporting documentation. Effect The District does not appear to be in compliance with Special Test and Provision requirements for the Child Nutrition cluster. Cause The condition identified appears to have materialized due to the District’s lack of established procedures to ensure compliance with the requirements Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 245.6a. Repeat Finding No. Recommendation The District should establish procedures to ensure the verification process is completed timely and the appropriate eligibility changes are made.

Federal Program Affected Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education (CDE) Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Compliance Requirement: N (Special Tests and Provisions – Verification of Free and Reduced Price Applications) Criteria or Specific Requirements Per Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 245.6a. The local education agency must verify the current free and reduced-price eligibility of households selected from a sample of applications that it has approved for free and reducedprice meals, by November 15 of each school year. The verification sample size is based on the total number of approved applications on file October 1. Condition The District did complete the verification process by November 15th of the school year. As a result, the nine students selected for verification process were incorrectly categorized as free or reduced until December 9, 2022, the date on which the District completed the verification process and changed the status of these nine students to paid. Questioned Costs There were no questioned costs associated with the identified condition, as the estimated costs for the nine overclaimed students would be below the questioned costs threshold. Context The condition was identified through inquiry with District personnel and through review of available supporting documentation. Effect The District does not appear to be in compliance with Special Test and Provision requirements for the Child Nutrition cluster. Cause The condition identified appears to have materialized due to the District’s lack of established procedures to ensure compliance with the requirements Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 245.6a. Repeat Finding No. Recommendation The District should establish procedures to ensure the verification process is completed timely and the appropriate eligibility changes are made.

Federal Program Affected Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education (CDE) Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Compliance Requirement: N (Special Tests and Provisions – Verification of Free and Reduced Price Applications) Criteria or Specific Requirements Per Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 245.6a. The local education agency must verify the current free and reduced-price eligibility of households selected from a sample of applications that it has approved for free and reducedprice meals, by November 15 of each school year. The verification sample size is based on the total number of approved applications on file October 1. Condition The District did complete the verification process by November 15th of the school year. As a result, the nine students selected for verification process were incorrectly categorized as free or reduced until December 9, 2022, the date on which the District completed the verification process and changed the status of these nine students to paid. Questioned Costs There were no questioned costs associated with the identified condition, as the estimated costs for the nine overclaimed students would be below the questioned costs threshold. Context The condition was identified through inquiry with District personnel and through review of available supporting documentation. Effect The District does not appear to be in compliance with Special Test and Provision requirements for the Child Nutrition cluster. Cause The condition identified appears to have materialized due to the District’s lack of established procedures to ensure compliance with the requirements Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 245.6a. Repeat Finding No. Recommendation The District should establish procedures to ensure the verification process is completed timely and the appropriate eligibility changes are made.

Federal Program Affected Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education (CDE) Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Compliance Requirement: N (Special Tests and Provisions – Verification of Free and Reduced Price Applications) Criteria or Specific Requirements Per Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 245.6a. The local education agency must verify the current free and reduced-price eligibility of households selected from a sample of applications that it has approved for free and reducedprice meals, by November 15 of each school year. The verification sample size is based on the total number of approved applications on file October 1. Condition The District did complete the verification process by November 15th of the school year. As a result, the nine students selected for verification process were incorrectly categorized as free or reduced until December 9, 2022, the date on which the District completed the verification process and changed the status of these nine students to paid. Questioned Costs There were no questioned costs associated with the identified condition, as the estimated costs for the nine overclaimed students would be below the questioned costs threshold. Context The condition was identified through inquiry with District personnel and through review of available supporting documentation. Effect The District does not appear to be in compliance with Special Test and Provision requirements for the Child Nutrition cluster. Cause The condition identified appears to have materialized due to the District’s lack of established procedures to ensure compliance with the requirements Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 245.6a. Repeat Finding No. Recommendation The District should establish procedures to ensure the verification process is completed timely and the appropriate eligibility changes are made.

Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U, 84.425W Compliance Requirement: L (Reporting) Criteria or Specific Requirements Per Title 2, U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.334, 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 pass-through entity. Condition The District misreported Full-Time Equivalent (FTE) positions, for multiple date ranges, on the ESSER Annual Data Collection: General ESSER Information Report that was submitted to the California Department of Education. In addition, the District was not able to provide supporting general ledger detail reports that agreed to the quarterly ESSER and GEER reports. 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. A nonstatistical sample of 9 reports out of 26 quarterly reports and both annual reports were selected for reporting testing. Effect The District has not complied with the requirement identified in Title 2, U.S. 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 review process. Repeat Finding No. Recommendation The District should ensure that all Full-Time Equivalent (FTE) positions are reported on the District’s ESSER Annual Data Collection: General ESSER Information Report based on actual FTE Positions. In addition, the District should retain the general ledger reports that are used to complete the quarterly ESSER and GEER reports.

Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U, 84.425W Compliance Requirement: L (Reporting) Criteria or Specific Requirements Per Title 2, U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.334, 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 pass-through entity. Condition The District misreported Full-Time Equivalent (FTE) positions, for multiple date ranges, on the ESSER Annual Data Collection: General ESSER Information Report that was submitted to the California Department of Education. In addition, the District was not able to provide supporting general ledger detail reports that agreed to the quarterly ESSER and GEER reports. 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. A nonstatistical sample of 9 reports out of 26 quarterly reports and both annual reports were selected for reporting testing. Effect The District has not complied with the requirement identified in Title 2, U.S. 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 review process. Repeat Finding No. Recommendation The District should ensure that all Full-Time Equivalent (FTE) positions are reported on the District’s ESSER Annual Data Collection: General ESSER Information Report based on actual FTE Positions. In addition, the District should retain the general ledger reports that are used to complete the quarterly ESSER and GEER reports.

Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U, 84.425W Compliance Requirement: L (Reporting) Criteria or Specific Requirements Per Title 2, U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.334, 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 pass-through entity. Condition The District misreported Full-Time Equivalent (FTE) positions, for multiple date ranges, on the ESSER Annual Data Collection: General ESSER Information Report that was submitted to the California Department of Education. In addition, the District was not able to provide supporting general ledger detail reports that agreed to the quarterly ESSER and GEER reports. 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. A nonstatistical sample of 9 reports out of 26 quarterly reports and both annual reports were selected for reporting testing. Effect The District has not complied with the requirement identified in Title 2, U.S. 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 review process. Repeat Finding No. Recommendation The District should ensure that all Full-Time Equivalent (FTE) positions are reported on the District’s ESSER Annual Data Collection: General ESSER Information Report based on actual FTE Positions. In addition, the District should retain the general ledger reports that are used to complete the quarterly ESSER and GEER reports.

Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U, 84.425W Compliance Requirement: L (Reporting) Criteria or Specific Requirements Per Title 2, U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.334, 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 pass-through entity. Condition The District misreported Full-Time Equivalent (FTE) positions, for multiple date ranges, on the ESSER Annual Data Collection: General ESSER Information Report that was submitted to the California Department of Education. In addition, the District was not able to provide supporting general ledger detail reports that agreed to the quarterly ESSER and GEER reports. 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. A nonstatistical sample of 9 reports out of 26 quarterly reports and both annual reports were selected for reporting testing. Effect The District has not complied with the requirement identified in Title 2, U.S. 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 review process. Repeat Finding No. Recommendation The District should ensure that all Full-Time Equivalent (FTE) positions are reported on the District’s ESSER Annual Data Collection: General ESSER Information Report based on actual FTE Positions. In addition, the District should retain the general ledger reports that are used to complete the quarterly ESSER and GEER reports.

Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U, 84.425W Compliance Requirement: L (Reporting) Criteria or Specific Requirements Per Title 2, U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.334, 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 pass-through entity. Condition The District misreported Full-Time Equivalent (FTE) positions, for multiple date ranges, on the ESSER Annual Data Collection: General ESSER Information Report that was submitted to the California Department of Education. In addition, the District was not able to provide supporting general ledger detail reports that agreed to the quarterly ESSER and GEER reports. 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. A nonstatistical sample of 9 reports out of 26 quarterly reports and both annual reports were selected for reporting testing. Effect The District has not complied with the requirement identified in Title 2, U.S. 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 review process. Repeat Finding No. Recommendation The District should ensure that all Full-Time Equivalent (FTE) positions are reported on the District’s ESSER Annual Data Collection: General ESSER Information Report based on actual FTE Positions. In addition, the District should retain the general ledger reports that are used to complete the quarterly ESSER and GEER reports.

Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U, 84.425W Compliance Requirement: L (Reporting) Criteria or Specific Requirements Per Title 2, U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.334, 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 pass-through entity. Condition The District misreported Full-Time Equivalent (FTE) positions, for multiple date ranges, on the ESSER Annual Data Collection: General ESSER Information Report that was submitted to the California Department of Education. In addition, the District was not able to provide supporting general ledger detail reports that agreed to the quarterly ESSER and GEER reports. 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. A nonstatistical sample of 9 reports out of 26 quarterly reports and both annual reports were selected for reporting testing. Effect The District has not complied with the requirement identified in Title 2, U.S. 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 review process. Repeat Finding No. Recommendation The District should ensure that all Full-Time Equivalent (FTE) positions are reported on the District’s ESSER Annual Data Collection: General ESSER Information Report based on actual FTE Positions. In addition, the District should retain the general ledger reports that are used to complete the quarterly ESSER and GEER reports.

Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U, 84.425W Compliance Requirement: L (Reporting) Criteria or Specific Requirements Per Title 2, U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.334, 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 pass-through entity. Condition The District misreported Full-Time Equivalent (FTE) positions, for multiple date ranges, on the ESSER Annual Data Collection: General ESSER Information Report that was submitted to the California Department of Education. In addition, the District was not able to provide supporting general ledger detail reports that agreed to the quarterly ESSER and GEER reports. 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. A nonstatistical sample of 9 reports out of 26 quarterly reports and both annual reports were selected for reporting testing. Effect The District has not complied with the requirement identified in Title 2, U.S. 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 review process. Repeat Finding No. Recommendation The District should ensure that all Full-Time Equivalent (FTE) positions are reported on the District’s ESSER Annual Data Collection: General ESSER Information Report based on actual FTE Positions. In addition, the District should retain the general ledger reports that are used to complete the quarterly ESSER and GEER reports.

Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U, 84.425W Compliance Requirement: L (Reporting) Criteria or Specific Requirements Per Title 2, U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.334, 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 pass-through entity. Condition The District misreported Full-Time Equivalent (FTE) positions, for multiple date ranges, on the ESSER Annual Data Collection: General ESSER Information Report that was submitted to the California Department of Education. In addition, the District was not able to provide supporting general ledger detail reports that agreed to the quarterly ESSER and GEER reports. 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. A nonstatistical sample of 9 reports out of 26 quarterly reports and both annual reports were selected for reporting testing. Effect The District has not complied with the requirement identified in Title 2, U.S. 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 review process. Repeat Finding No. Recommendation The District should ensure that all Full-Time Equivalent (FTE) positions are reported on the District’s ESSER Annual Data Collection: General ESSER Information Report based on actual FTE Positions. In addition, the District should retain the general ledger reports that are used to complete the quarterly ESSER and GEER reports.

Federal Program Affected Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education (CDE) Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Compliance Requirement: I (Procurement) Criteria or Specific Requirements Per Title 2, U.S. Code of Federal Regulations, Subtitle A, Chapter II, Part 200, Subpart D, Section 200.320(a)(2), the non-Federal entity must have and use documented procedures, for informal procurement methods when the value of the procurement for property or services under a Federal award does not exceed the simplified acquisition threshold (SAT). Small purchases up to $250,000 require small purchase procedures to be used, which involves price or rate quotations must be obtained from an adequate number of qualified sources. Condition The District did not have sufficient controls in place to ensure that small purchase procedures are followed in accordance with federal requirements. The District was unable to provide price or rate quotations for 1 of the 3 vendors tested. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through review of available supporting documentation. A nonstatistical sample of 3 vendors out of 7 vendors were selected for procurement testing. Effect The District has not complied with the requirements identified in Title 2, U.S. Code of Federal Regulations, Subtitle A, Chapter II, Part 200, Subpart D, Section 200.320(a)(2). Cause The condition identified appears to have materialized due to the Districts lack of adherence to the established procedures to ensure compliance. Repeat Finding No. Recommendation The District should review the established procurement policies with the staff and provide necessary training.

Federal Program Affected Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education (CDE) Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Compliance Requirement: I (Procurement) Criteria or Specific Requirements Per Title 2, U.S. Code of Federal Regulations, Subtitle A, Chapter II, Part 200, Subpart D, Section 200.320(a)(2), the non-Federal entity must have and use documented procedures, for informal procurement methods when the value of the procurement for property or services under a Federal award does not exceed the simplified acquisition threshold (SAT). Small purchases up to $250,000 require small purchase procedures to be used, which involves price or rate quotations must be obtained from an adequate number of qualified sources. Condition The District did not have sufficient controls in place to ensure that small purchase procedures are followed in accordance with federal requirements. The District was unable to provide price or rate quotations for 1 of the 3 vendors tested. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through review of available supporting documentation. A nonstatistical sample of 3 vendors out of 7 vendors were selected for procurement testing. Effect The District has not complied with the requirements identified in Title 2, U.S. Code of Federal Regulations, Subtitle A, Chapter II, Part 200, Subpart D, Section 200.320(a)(2). Cause The condition identified appears to have materialized due to the Districts lack of adherence to the established procedures to ensure compliance. Repeat Finding No. Recommendation The District should review the established procurement policies with the staff and provide necessary training.

Federal Program Affected Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education (CDE) Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Compliance Requirement: I (Procurement) Criteria or Specific Requirements Per Title 2, U.S. Code of Federal Regulations, Subtitle A, Chapter II, Part 200, Subpart D, Section 200.320(a)(2), the non-Federal entity must have and use documented procedures, for informal procurement methods when the value of the procurement for property or services under a Federal award does not exceed the simplified acquisition threshold (SAT). Small purchases up to $250,000 require small purchase procedures to be used, which involves price or rate quotations must be obtained from an adequate number of qualified sources. Condition The District did not have sufficient controls in place to ensure that small purchase procedures are followed in accordance with federal requirements. The District was unable to provide price or rate quotations for 1 of the 3 vendors tested. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through review of available supporting documentation. A nonstatistical sample of 3 vendors out of 7 vendors were selected for procurement testing. Effect The District has not complied with the requirements identified in Title 2, U.S. Code of Federal Regulations, Subtitle A, Chapter II, Part 200, Subpart D, Section 200.320(a)(2). Cause The condition identified appears to have materialized due to the Districts lack of adherence to the established procedures to ensure compliance. Repeat Finding No. Recommendation The District should review the established procurement policies with the staff and provide necessary training.

Federal Program Affected Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education (CDE) Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Compliance Requirement: I (Procurement) Criteria or Specific Requirements Per Title 2, U.S. Code of Federal Regulations, Subtitle A, Chapter II, Part 200, Subpart D, Section 200.320(a)(2), the non-Federal entity must have and use documented procedures, for informal procurement methods when the value of the procurement for property or services under a Federal award does not exceed the simplified acquisition threshold (SAT). Small purchases up to $250,000 require small purchase procedures to be used, which involves price or rate quotations must be obtained from an adequate number of qualified sources. Condition The District did not have sufficient controls in place to ensure that small purchase procedures are followed in accordance with federal requirements. The District was unable to provide price or rate quotations for 1 of the 3 vendors tested. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through review of available supporting documentation. A nonstatistical sample of 3 vendors out of 7 vendors were selected for procurement testing. Effect The District has not complied with the requirements identified in Title 2, U.S. Code of Federal Regulations, Subtitle A, Chapter II, Part 200, Subpart D, Section 200.320(a)(2). Cause The condition identified appears to have materialized due to the Districts lack of adherence to the established procedures to ensure compliance. Repeat Finding No. Recommendation The District should review the established procurement policies with the staff and provide necessary training.

Federal Program Affected Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education (CDE) Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Compliance Requirement: I (Procurement) Criteria or Specific Requirements Per Title 2, U.S. Code of Federal Regulations, Subtitle A, Chapter II, Part 200, Subpart D, Section 200.320(a)(2), the non-Federal entity must have and use documented procedures, for informal procurement methods when the value of the procurement for property or services under a Federal award does not exceed the simplified acquisition threshold (SAT). Small purchases up to $250,000 require small purchase procedures to be used, which involves price or rate quotations must be obtained from an adequate number of qualified sources. Condition The District did not have sufficient controls in place to ensure that small purchase procedures are followed in accordance with federal requirements. The District was unable to provide price or rate quotations for 1 of the 3 vendors tested. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through review of available supporting documentation. A nonstatistical sample of 3 vendors out of 7 vendors were selected for procurement testing. Effect The District has not complied with the requirements identified in Title 2, U.S. Code of Federal Regulations, Subtitle A, Chapter II, Part 200, Subpart D, Section 200.320(a)(2). Cause The condition identified appears to have materialized due to the Districts lack of adherence to the established procedures to ensure compliance. Repeat Finding No. Recommendation The District should review the established procurement policies with the staff and provide necessary training.

Federal Program Affected Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education (CDE) Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Compliance Requirement: I (Procurement) Criteria or Specific Requirements Per Title 2, U.S. Code of Federal Regulations, Subtitle A, Chapter II, Part 200, Subpart D, Section 200.320(a)(2), the non-Federal entity must have and use documented procedures, for informal procurement methods when the value of the procurement for property or services under a Federal award does not exceed the simplified acquisition threshold (SAT). Small purchases up to $250,000 require small purchase procedures to be used, which involves price or rate quotations must be obtained from an adequate number of qualified sources. Condition The District did not have sufficient controls in place to ensure that small purchase procedures are followed in accordance with federal requirements. The District was unable to provide price or rate quotations for 1 of the 3 vendors tested. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through review of available supporting documentation. A nonstatistical sample of 3 vendors out of 7 vendors were selected for procurement testing. Effect The District has not complied with the requirements identified in Title 2, U.S. Code of Federal Regulations, Subtitle A, Chapter II, Part 200, Subpart D, Section 200.320(a)(2). Cause The condition identified appears to have materialized due to the Districts lack of adherence to the established procedures to ensure compliance. Repeat Finding No. Recommendation The District should review the established procurement policies with the staff and provide necessary training.

Federal Program Affected Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education (CDE) Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Compliance Requirement: I (Procurement) Criteria or Specific Requirements Per Title 2, U.S. Code of Federal Regulations, Subtitle A, Chapter II, Part 200, Subpart D, Section 200.320(a)(2), the non-Federal entity must have and use documented procedures, for informal procurement methods when the value of the procurement for property or services under a Federal award does not exceed the simplified acquisition threshold (SAT). Small purchases up to $250,000 require small purchase procedures to be used, which involves price or rate quotations must be obtained from an adequate number of qualified sources. Condition The District did not have sufficient controls in place to ensure that small purchase procedures are followed in accordance with federal requirements. The District was unable to provide price or rate quotations for 1 of the 3 vendors tested. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through review of available supporting documentation. A nonstatistical sample of 3 vendors out of 7 vendors were selected for procurement testing. Effect The District has not complied with the requirements identified in Title 2, U.S. Code of Federal Regulations, Subtitle A, Chapter II, Part 200, Subpart D, Section 200.320(a)(2). Cause The condition identified appears to have materialized due to the Districts lack of adherence to the established procedures to ensure compliance. Repeat Finding No. Recommendation The District should review the established procurement policies with the staff and provide necessary training.

Federal Program Affected Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education (CDE) Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Compliance Requirement: L (Reporting) Criteria or Specific Requirements Per Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11, School Food Authorities (SFA) must establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly Claim for Reimbursement. Prior to submission of a monthly Claim for Reimbursement, each school food authority shall review the breakfast and lunch count data for each school under its jurisdiction to ensure the accuracy of the monthly Claim for Reimbursement. The objective of this review is to ensure that monthly claims include only the number of free, reduced price and paid breakfasts and lunches served on any day of operation to children currently eligible for such meals. SFA staff shall maintain on file each month's Claim for Reimbursement and all data used in the claims review process, by school. The above-noted CFR section also states that the SFA shall compare each school's daily counts of meals served against the product of the number of children in that school currently eligible for free, reduced price and paid lunches, respectively, times an attendance factor. Condition The District did not have sufficient controls in place to ensure that monthly Claims for Reimbursement accurately reflected the numbers of meals served. We noted discrepancies between the daily meal counts and the monthly Claims for Reimbursement. It is not clear what records were used to file the monthly Claims for Reimbursement, as the system reports provided to the auditor for the months of August 2022, October 2022, and January 2023 did not agree to the meal counts reported on the Claims for Reimbursement. For the three months noted, the District overclaimed 151 meals, which is approximately $7,141 of excess reimbursement. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through review of available supporting documentation for the monthly Claims for Reimbursement. A nonstatistical sample of 4 months out of 12 months were selected for reporting testing. Effect The District has not complied with the requirements identified in Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11. Cause The condition identified appears to have materialized due to the District’s lack of established procedures to ensure compliance with the requirements under Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11. Repeat Finding Yes, see prior year finding 2022-007. Recommendation The District should review the requirements stated in Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11 and implement procedures to address the control deficiencies currently identified. The District should retain all supporting documentation used to complete the monthly Claims for Reimbursements and ensure the number of meals reported on the Claims for Reimbursements agree to the supporting system reports.

Federal Program Affected Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education (CDE) Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Compliance Requirement: L (Reporting) Criteria or Specific Requirements Per Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11, School Food Authorities (SFA) must establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly Claim for Reimbursement. Prior to submission of a monthly Claim for Reimbursement, each school food authority shall review the breakfast and lunch count data for each school under its jurisdiction to ensure the accuracy of the monthly Claim for Reimbursement. The objective of this review is to ensure that monthly claims include only the number of free, reduced price and paid breakfasts and lunches served on any day of operation to children currently eligible for such meals. SFA staff shall maintain on file each month's Claim for Reimbursement and all data used in the claims review process, by school. The above-noted CFR section also states that the SFA shall compare each school's daily counts of meals served against the product of the number of children in that school currently eligible for free, reduced price and paid lunches, respectively, times an attendance factor. Condition The District did not have sufficient controls in place to ensure that monthly Claims for Reimbursement accurately reflected the numbers of meals served. We noted discrepancies between the daily meal counts and the monthly Claims for Reimbursement. It is not clear what records were used to file the monthly Claims for Reimbursement, as the system reports provided to the auditor for the months of August 2022, October 2022, and January 2023 did not agree to the meal counts reported on the Claims for Reimbursement. For the three months noted, the District overclaimed 151 meals, which is approximately $7,141 of excess reimbursement. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through review of available supporting documentation for the monthly Claims for Reimbursement. A nonstatistical sample of 4 months out of 12 months were selected for reporting testing. Effect The District has not complied with the requirements identified in Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11. Cause The condition identified appears to have materialized due to the District’s lack of established procedures to ensure compliance with the requirements under Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11. Repeat Finding Yes, see prior year finding 2022-007. Recommendation The District should review the requirements stated in Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11 and implement procedures to address the control deficiencies currently identified. The District should retain all supporting documentation used to complete the monthly Claims for Reimbursements and ensure the number of meals reported on the Claims for Reimbursements agree to the supporting system reports.

Federal Program Affected Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education (CDE) Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Compliance Requirement: L (Reporting) Criteria or Specific Requirements Per Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11, School Food Authorities (SFA) must establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly Claim for Reimbursement. Prior to submission of a monthly Claim for Reimbursement, each school food authority shall review the breakfast and lunch count data for each school under its jurisdiction to ensure the accuracy of the monthly Claim for Reimbursement. The objective of this review is to ensure that monthly claims include only the number of free, reduced price and paid breakfasts and lunches served on any day of operation to children currently eligible for such meals. SFA staff shall maintain on file each month's Claim for Reimbursement and all data used in the claims review process, by school. The above-noted CFR section also states that the SFA shall compare each school's daily counts of meals served against the product of the number of children in that school currently eligible for free, reduced price and paid lunches, respectively, times an attendance factor. Condition The District did not have sufficient controls in place to ensure that monthly Claims for Reimbursement accurately reflected the numbers of meals served. We noted discrepancies between the daily meal counts and the monthly Claims for Reimbursement. It is not clear what records were used to file the monthly Claims for Reimbursement, as the system reports provided to the auditor for the months of August 2022, October 2022, and January 2023 did not agree to the meal counts reported on the Claims for Reimbursement. For the three months noted, the District overclaimed 151 meals, which is approximately $7,141 of excess reimbursement. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through review of available supporting documentation for the monthly Claims for Reimbursement. A nonstatistical sample of 4 months out of 12 months were selected for reporting testing. Effect The District has not complied with the requirements identified in Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11. Cause The condition identified appears to have materialized due to the District’s lack of established procedures to ensure compliance with the requirements under Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11. Repeat Finding Yes, see prior year finding 2022-007. Recommendation The District should review the requirements stated in Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11 and implement procedures to address the control deficiencies currently identified. The District should retain all supporting documentation used to complete the monthly Claims for Reimbursements and ensure the number of meals reported on the Claims for Reimbursements agree to the supporting system reports.

Federal Program Affected Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education (CDE) Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Compliance Requirement: L (Reporting) Criteria or Specific Requirements Per Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11, School Food Authorities (SFA) must establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly Claim for Reimbursement. Prior to submission of a monthly Claim for Reimbursement, each school food authority shall review the breakfast and lunch count data for each school under its jurisdiction to ensure the accuracy of the monthly Claim for Reimbursement. The objective of this review is to ensure that monthly claims include only the number of free, reduced price and paid breakfasts and lunches served on any day of operation to children currently eligible for such meals. SFA staff shall maintain on file each month's Claim for Reimbursement and all data used in the claims review process, by school. The above-noted CFR section also states that the SFA shall compare each school's daily counts of meals served against the product of the number of children in that school currently eligible for free, reduced price and paid lunches, respectively, times an attendance factor. Condition The District did not have sufficient controls in place to ensure that monthly Claims for Reimbursement accurately reflected the numbers of meals served. We noted discrepancies between the daily meal counts and the monthly Claims for Reimbursement. It is not clear what records were used to file the monthly Claims for Reimbursement, as the system reports provided to the auditor for the months of August 2022, October 2022, and January 2023 did not agree to the meal counts reported on the Claims for Reimbursement. For the three months noted, the District overclaimed 151 meals, which is approximately $7,141 of excess reimbursement. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through review of available supporting documentation for the monthly Claims for Reimbursement. A nonstatistical sample of 4 months out of 12 months were selected for reporting testing. Effect The District has not complied with the requirements identified in Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11. Cause The condition identified appears to have materialized due to the District’s lack of established procedures to ensure compliance with the requirements under Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11. Repeat Finding Yes, see prior year finding 2022-007. Recommendation The District should review the requirements stated in Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11 and implement procedures to address the control deficiencies currently identified. The District should retain all supporting documentation used to complete the monthly Claims for Reimbursements and ensure the number of meals reported on the Claims for Reimbursements agree to the supporting system reports.

Federal Program Affected Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education (CDE) Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Compliance Requirement: L (Reporting) Criteria or Specific Requirements Per Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11, School Food Authorities (SFA) must establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly Claim for Reimbursement. Prior to submission of a monthly Claim for Reimbursement, each school food authority shall review the breakfast and lunch count data for each school under its jurisdiction to ensure the accuracy of the monthly Claim for Reimbursement. The objective of this review is to ensure that monthly claims include only the number of free, reduced price and paid breakfasts and lunches served on any day of operation to children currently eligible for such meals. SFA staff shall maintain on file each month's Claim for Reimbursement and all data used in the claims review process, by school. The above-noted CFR section also states that the SFA shall compare each school's daily counts of meals served against the product of the number of children in that school currently eligible for free, reduced price and paid lunches, respectively, times an attendance factor. Condition The District did not have sufficient controls in place to ensure that monthly Claims for Reimbursement accurately reflected the numbers of meals served. We noted discrepancies between the daily meal counts and the monthly Claims for Reimbursement. It is not clear what records were used to file the monthly Claims for Reimbursement, as the system reports provided to the auditor for the months of August 2022, October 2022, and January 2023 did not agree to the meal counts reported on the Claims for Reimbursement. For the three months noted, the District overclaimed 151 meals, which is approximately $7,141 of excess reimbursement. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through review of available supporting documentation for the monthly Claims for Reimbursement. A nonstatistical sample of 4 months out of 12 months were selected for reporting testing. Effect The District has not complied with the requirements identified in Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11. Cause The condition identified appears to have materialized due to the District’s lack of established procedures to ensure compliance with the requirements under Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11. Repeat Finding Yes, see prior year finding 2022-007. Recommendation The District should review the requirements stated in Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11 and implement procedures to address the control deficiencies currently identified. The District should retain all supporting documentation used to complete the monthly Claims for Reimbursements and ensure the number of meals reported on the Claims for Reimbursements agree to the supporting system reports.

Federal Program Affected Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education (CDE) Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Compliance Requirement: L (Reporting) Criteria or Specific Requirements Per Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11, School Food Authorities (SFA) must establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly Claim for Reimbursement. Prior to submission of a monthly Claim for Reimbursement, each school food authority shall review the breakfast and lunch count data for each school under its jurisdiction to ensure the accuracy of the monthly Claim for Reimbursement. The objective of this review is to ensure that monthly claims include only the number of free, reduced price and paid breakfasts and lunches served on any day of operation to children currently eligible for such meals. SFA staff shall maintain on file each month's Claim for Reimbursement and all data used in the claims review process, by school. The above-noted CFR section also states that the SFA shall compare each school's daily counts of meals served against the product of the number of children in that school currently eligible for free, reduced price and paid lunches, respectively, times an attendance factor. Condition The District did not have sufficient controls in place to ensure that monthly Claims for Reimbursement accurately reflected the numbers of meals served. We noted discrepancies between the daily meal counts and the monthly Claims for Reimbursement. It is not clear what records were used to file the monthly Claims for Reimbursement, as the system reports provided to the auditor for the months of August 2022, October 2022, and January 2023 did not agree to the meal counts reported on the Claims for Reimbursement. For the three months noted, the District overclaimed 151 meals, which is approximately $7,141 of excess reimbursement. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through review of available supporting documentation for the monthly Claims for Reimbursement. A nonstatistical sample of 4 months out of 12 months were selected for reporting testing. Effect The District has not complied with the requirements identified in Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11. Cause The condition identified appears to have materialized due to the District’s lack of established procedures to ensure compliance with the requirements under Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11. Repeat Finding Yes, see prior year finding 2022-007. Recommendation The District should review the requirements stated in Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11 and implement procedures to address the control deficiencies currently identified. The District should retain all supporting documentation used to complete the monthly Claims for Reimbursements and ensure the number of meals reported on the Claims for Reimbursements agree to the supporting system reports.

Federal Program Affected Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education (CDE) Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Compliance Requirement: L (Reporting) Criteria or Specific Requirements Per Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11, School Food Authorities (SFA) must establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly Claim for Reimbursement. Prior to submission of a monthly Claim for Reimbursement, each school food authority shall review the breakfast and lunch count data for each school under its jurisdiction to ensure the accuracy of the monthly Claim for Reimbursement. The objective of this review is to ensure that monthly claims include only the number of free, reduced price and paid breakfasts and lunches served on any day of operation to children currently eligible for such meals. SFA staff shall maintain on file each month's Claim for Reimbursement and all data used in the claims review process, by school. The above-noted CFR section also states that the SFA shall compare each school's daily counts of meals served against the product of the number of children in that school currently eligible for free, reduced price and paid lunches, respectively, times an attendance factor. Condition The District did not have sufficient controls in place to ensure that monthly Claims for Reimbursement accurately reflected the numbers of meals served. We noted discrepancies between the daily meal counts and the monthly Claims for Reimbursement. It is not clear what records were used to file the monthly Claims for Reimbursement, as the system reports provided to the auditor for the months of August 2022, October 2022, and January 2023 did not agree to the meal counts reported on the Claims for Reimbursement. For the three months noted, the District overclaimed 151 meals, which is approximately $7,141 of excess reimbursement. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through review of available supporting documentation for the monthly Claims for Reimbursement. A nonstatistical sample of 4 months out of 12 months were selected for reporting testing. Effect The District has not complied with the requirements identified in Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11. Cause The condition identified appears to have materialized due to the District’s lack of established procedures to ensure compliance with the requirements under Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11. Repeat Finding Yes, see prior year finding 2022-007. Recommendation The District should review the requirements stated in Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11 and implement procedures to address the control deficiencies currently identified. The District should retain all supporting documentation used to complete the monthly Claims for Reimbursements and ensure the number of meals reported on the Claims for Reimbursements agree to the supporting system reports.

Federal Program Affected Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education (CDE) Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Compliance Requirement: N (Special Tests and Provisions – Verification of Free and Reduced Price Applications) Criteria or Specific Requirements Per Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 245.6a. The local education agency must verify the current free and reduced-price eligibility of households selected from a sample of applications that it has approved for free and reducedprice meals, by November 15 of each school year. The verification sample size is based on the total number of approved applications on file October 1. Condition The District did complete the verification process by November 15th of the school year. As a result, the nine students selected for verification process were incorrectly categorized as free or reduced until December 9, 2022, the date on which the District completed the verification process and changed the status of these nine students to paid. Questioned Costs There were no questioned costs associated with the identified condition, as the estimated costs for the nine overclaimed students would be below the questioned costs threshold. Context The condition was identified through inquiry with District personnel and through review of available supporting documentation. Effect The District does not appear to be in compliance with Special Test and Provision requirements for the Child Nutrition cluster. Cause The condition identified appears to have materialized due to the District’s lack of established procedures to ensure compliance with the requirements Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 245.6a. Repeat Finding No. Recommendation The District should establish procedures to ensure the verification process is completed timely and the appropriate eligibility changes are made.

Federal Program Affected Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education (CDE) Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Compliance Requirement: N (Special Tests and Provisions – Verification of Free and Reduced Price Applications) Criteria or Specific Requirements Per Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 245.6a. The local education agency must verify the current free and reduced-price eligibility of households selected from a sample of applications that it has approved for free and reducedprice meals, by November 15 of each school year. The verification sample size is based on the total number of approved applications on file October 1. Condition The District did complete the verification process by November 15th of the school year. As a result, the nine students selected for verification process were incorrectly categorized as free or reduced until December 9, 2022, the date on which the District completed the verification process and changed the status of these nine students to paid. Questioned Costs There were no questioned costs associated with the identified condition, as the estimated costs for the nine overclaimed students would be below the questioned costs threshold. Context The condition was identified through inquiry with District personnel and through review of available supporting documentation. Effect The District does not appear to be in compliance with Special Test and Provision requirements for the Child Nutrition cluster. Cause The condition identified appears to have materialized due to the District’s lack of established procedures to ensure compliance with the requirements Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 245.6a. Repeat Finding No. Recommendation The District should establish procedures to ensure the verification process is completed timely and the appropriate eligibility changes are made.

Federal Program Affected Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education (CDE) Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Compliance Requirement: N (Special Tests and Provisions – Verification of Free and Reduced Price Applications) Criteria or Specific Requirements Per Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 245.6a. The local education agency must verify the current free and reduced-price eligibility of households selected from a sample of applications that it has approved for free and reducedprice meals, by November 15 of each school year. The verification sample size is based on the total number of approved applications on file October 1. Condition The District did complete the verification process by November 15th of the school year. As a result, the nine students selected for verification process were incorrectly categorized as free or reduced until December 9, 2022, the date on which the District completed the verification process and changed the status of these nine students to paid. Questioned Costs There were no questioned costs associated with the identified condition, as the estimated costs for the nine overclaimed students would be below the questioned costs threshold. Context The condition was identified through inquiry with District personnel and through review of available supporting documentation. Effect The District does not appear to be in compliance with Special Test and Provision requirements for the Child Nutrition cluster. Cause The condition identified appears to have materialized due to the District’s lack of established procedures to ensure compliance with the requirements Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 245.6a. Repeat Finding No. Recommendation The District should establish procedures to ensure the verification process is completed timely and the appropriate eligibility changes are made.

Federal Program Affected Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education (CDE) Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Compliance Requirement: N (Special Tests and Provisions – Verification of Free and Reduced Price Applications) Criteria or Specific Requirements Per Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 245.6a. The local education agency must verify the current free and reduced-price eligibility of households selected from a sample of applications that it has approved for free and reducedprice meals, by November 15 of each school year. The verification sample size is based on the total number of approved applications on file October 1. Condition The District did complete the verification process by November 15th of the school year. As a result, the nine students selected for verification process were incorrectly categorized as free or reduced until December 9, 2022, the date on which the District completed the verification process and changed the status of these nine students to paid. Questioned Costs There were no questioned costs associated with the identified condition, as the estimated costs for the nine overclaimed students would be below the questioned costs threshold. Context The condition was identified through inquiry with District personnel and through review of available supporting documentation. Effect The District does not appear to be in compliance with Special Test and Provision requirements for the Child Nutrition cluster. Cause The condition identified appears to have materialized due to the District’s lack of established procedures to ensure compliance with the requirements Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 245.6a. Repeat Finding No. Recommendation The District should establish procedures to ensure the verification process is completed timely and the appropriate eligibility changes are made.

Federal Program Affected Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education (CDE) Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Compliance Requirement: N (Special Tests and Provisions – Verification of Free and Reduced Price Applications) Criteria or Specific Requirements Per Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 245.6a. The local education agency must verify the current free and reduced-price eligibility of households selected from a sample of applications that it has approved for free and reducedprice meals, by November 15 of each school year. The verification sample size is based on the total number of approved applications on file October 1. Condition The District did complete the verification process by November 15th of the school year. As a result, the nine students selected for verification process were incorrectly categorized as free or reduced until December 9, 2022, the date on which the District completed the verification process and changed the status of these nine students to paid. Questioned Costs There were no questioned costs associated with the identified condition, as the estimated costs for the nine overclaimed students would be below the questioned costs threshold. Context The condition was identified through inquiry with District personnel and through review of available supporting documentation. Effect The District does not appear to be in compliance with Special Test and Provision requirements for the Child Nutrition cluster. Cause The condition identified appears to have materialized due to the District’s lack of established procedures to ensure compliance with the requirements Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 245.6a. Repeat Finding No. Recommendation The District should establish procedures to ensure the verification process is completed timely and the appropriate eligibility changes are made.

Federal Program Affected Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education (CDE) Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Compliance Requirement: N (Special Tests and Provisions – Verification of Free and Reduced Price Applications) Criteria or Specific Requirements Per Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 245.6a. The local education agency must verify the current free and reduced-price eligibility of households selected from a sample of applications that it has approved for free and reducedprice meals, by November 15 of each school year. The verification sample size is based on the total number of approved applications on file October 1. Condition The District did complete the verification process by November 15th of the school year. As a result, the nine students selected for verification process were incorrectly categorized as free or reduced until December 9, 2022, the date on which the District completed the verification process and changed the status of these nine students to paid. Questioned Costs There were no questioned costs associated with the identified condition, as the estimated costs for the nine overclaimed students would be below the questioned costs threshold. Context The condition was identified through inquiry with District personnel and through review of available supporting documentation. Effect The District does not appear to be in compliance with Special Test and Provision requirements for the Child Nutrition cluster. Cause The condition identified appears to have materialized due to the District’s lack of established procedures to ensure compliance with the requirements Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 245.6a. Repeat Finding No. Recommendation The District should establish procedures to ensure the verification process is completed timely and the appropriate eligibility changes are made.

Federal Program Affected Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education (CDE) Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Compliance Requirement: N (Special Tests and Provisions – Verification of Free and Reduced Price Applications) Criteria or Specific Requirements Per Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 245.6a. The local education agency must verify the current free and reduced-price eligibility of households selected from a sample of applications that it has approved for free and reducedprice meals, by November 15 of each school year. The verification sample size is based on the total number of approved applications on file October 1. Condition The District did complete the verification process by November 15th of the school year. As a result, the nine students selected for verification process were incorrectly categorized as free or reduced until December 9, 2022, the date on which the District completed the verification process and changed the status of these nine students to paid. Questioned Costs There were no questioned costs associated with the identified condition, as the estimated costs for the nine overclaimed students would be below the questioned costs threshold. Context The condition was identified through inquiry with District personnel and through review of available supporting documentation. Effect The District does not appear to be in compliance with Special Test and Provision requirements for the Child Nutrition cluster. Cause The condition identified appears to have materialized due to the District’s lack of established procedures to ensure compliance with the requirements Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 245.6a. Repeat Finding No. Recommendation The District should establish procedures to ensure the verification process is completed timely and the appropriate eligibility changes are made.