Audit 307640

Federal Programs Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Federal Program: Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Compliance Requirement: Reporting Type of Finding: Significant Deficiency and Non-Compliance Criteria or Specific Requirements Local education agencies must comply with all reporting requirements that the Department of Education may reasonably require. Section 15011 of Division B of the Coronavirus Aid, Relief, and Economic Security (CARES) Act requires that a grantee submit quarterly and annual reports. ESSER Funds awarded under the American Rescue Plan (ARP) Act of 2021 are subject to the same quarterly reporting requirements. Condition The District did not properly prepare the annual reports for the Elementary and Secondary School Emergency (ESSER) Relief Funds I, II, and III, Governor's Emergency Education Relief (GEER) Fund I, and ELO Grant: ESSER III State Reserve, Learning Loss, for the 2021-2022 FY. Questioned Costs There are no questioned costs associated with the condition identified. Context The condition was identified through review of the expenditures from 7/1/2021 through 6/30/2022 and FTE counts prepared on the annual reports. In review of annual reports for all ESSER and GEER programs, it was noted that expenditures and FTE counts were inaccurately prepared. Effect The District inaccurately reported expenditures for ESSER and GEER funds and cannot verify the reported number of FTE positions on the annual ESSER report, and as such is not in compliance with the reporting requirements for the programs. Cause It appears that the condition has materialized due to the District not properly entering program expenditures from their financial system into the annual reports and not properly retaining supporting documentation for their reported number of FTE positions for each reporting date. Repeat Finding No. Recommendation The District should implement a review process to ensure that the information reported in the annual reports are accurate. Corrective Action Plan and Views of Responsible Officials Due to a change in personnel the format and procedures for reporting were not followed during the period of the personnel vacancy. Going forward proper procedures will be followed to ensure accurate reporting and a plan will be put into place to continue these procedures even in the event of personnel vacancies.

Federal Programs Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Federal Program: Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Compliance Requirement: Reporting Type of Finding: Significant Deficiency and Non-Compliance Criteria or Specific Requirements Local education agencies must comply with all reporting requirements that the Department of Education may reasonably require. Section 15011 of Division B of the Coronavirus Aid, Relief, and Economic Security (CARES) Act requires that a grantee submit quarterly and annual reports. ESSER Funds awarded under the American Rescue Plan (ARP) Act of 2021 are subject to the same quarterly reporting requirements. Condition The District did not properly prepare the annual reports for the Elementary and Secondary School Emergency (ESSER) Relief Funds I, II, and III, Governor's Emergency Education Relief (GEER) Fund I, and ELO Grant: ESSER III State Reserve, Learning Loss, for the 2021-2022 FY. Questioned Costs There are no questioned costs associated with the condition identified. Context The condition was identified through review of the expenditures from 7/1/2021 through 6/30/2022 and FTE counts prepared on the annual reports. In review of annual reports for all ESSER and GEER programs, it was noted that expenditures and FTE counts were inaccurately prepared. Effect The District inaccurately reported expenditures for ESSER and GEER funds and cannot verify the reported number of FTE positions on the annual ESSER report, and as such is not in compliance with the reporting requirements for the programs. Cause It appears that the condition has materialized due to the District not properly entering program expenditures from their financial system into the annual reports and not properly retaining supporting documentation for their reported number of FTE positions for each reporting date. Repeat Finding No. Recommendation The District should implement a review process to ensure that the information reported in the annual reports are accurate. Corrective Action Plan and Views of Responsible Officials Due to a change in personnel the format and procedures for reporting were not followed during the period of the personnel vacancy. Going forward proper procedures will be followed to ensure accurate reporting and a plan will be put into place to continue these procedures even in the event of personnel vacancies.

Federal Programs Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Federal Program: Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Compliance Requirement: Reporting Type of Finding: Significant Deficiency and Non-Compliance Criteria or Specific Requirements Local education agencies must comply with all reporting requirements that the Department of Education may reasonably require. Section 15011 of Division B of the Coronavirus Aid, Relief, and Economic Security (CARES) Act requires that a grantee submit quarterly and annual reports. ESSER Funds awarded under the American Rescue Plan (ARP) Act of 2021 are subject to the same quarterly reporting requirements. Condition The District did not properly prepare the annual reports for the Elementary and Secondary School Emergency (ESSER) Relief Funds I, II, and III, Governor's Emergency Education Relief (GEER) Fund I, and ELO Grant: ESSER III State Reserve, Learning Loss, for the 2021-2022 FY. Questioned Costs There are no questioned costs associated with the condition identified. Context The condition was identified through review of the expenditures from 7/1/2021 through 6/30/2022 and FTE counts prepared on the annual reports. In review of annual reports for all ESSER and GEER programs, it was noted that expenditures and FTE counts were inaccurately prepared. Effect The District inaccurately reported expenditures for ESSER and GEER funds and cannot verify the reported number of FTE positions on the annual ESSER report, and as such is not in compliance with the reporting requirements for the programs. Cause It appears that the condition has materialized due to the District not properly entering program expenditures from their financial system into the annual reports and not properly retaining supporting documentation for their reported number of FTE positions for each reporting date. Repeat Finding No. Recommendation The District should implement a review process to ensure that the information reported in the annual reports are accurate. Corrective Action Plan and Views of Responsible Officials Due to a change in personnel the format and procedures for reporting were not followed during the period of the personnel vacancy. Going forward proper procedures will be followed to ensure accurate reporting and a plan will be put into place to continue these procedures even in the event of personnel vacancies.

Federal Programs Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Federal Program: Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Compliance Requirement: Reporting Type of Finding: Significant Deficiency and Non-Compliance Criteria or Specific Requirements Local education agencies must comply with all reporting requirements that the Department of Education may reasonably require. Section 15011 of Division B of the Coronavirus Aid, Relief, and Economic Security (CARES) Act requires that a grantee submit quarterly and annual reports. ESSER Funds awarded under the American Rescue Plan (ARP) Act of 2021 are subject to the same quarterly reporting requirements. Condition The District did not properly prepare the annual reports for the Elementary and Secondary School Emergency (ESSER) Relief Funds I, II, and III, Governor's Emergency Education Relief (GEER) Fund I, and ELO Grant: ESSER III State Reserve, Learning Loss, for the 2021-2022 FY. Questioned Costs There are no questioned costs associated with the condition identified. Context The condition was identified through review of the expenditures from 7/1/2021 through 6/30/2022 and FTE counts prepared on the annual reports. In review of annual reports for all ESSER and GEER programs, it was noted that expenditures and FTE counts were inaccurately prepared. Effect The District inaccurately reported expenditures for ESSER and GEER funds and cannot verify the reported number of FTE positions on the annual ESSER report, and as such is not in compliance with the reporting requirements for the programs. Cause It appears that the condition has materialized due to the District not properly entering program expenditures from their financial system into the annual reports and not properly retaining supporting documentation for their reported number of FTE positions for each reporting date. Repeat Finding No. Recommendation The District should implement a review process to ensure that the information reported in the annual reports are accurate. Corrective Action Plan and Views of Responsible Officials Due to a change in personnel the format and procedures for reporting were not followed during the period of the personnel vacancy. Going forward proper procedures will be followed to ensure accurate reporting and a plan will be put into place to continue these procedures even in the event of personnel vacancies.

Federal Programs Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Federal Program: Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Compliance Requirement: Reporting Type of Finding: Significant Deficiency and Non-Compliance Criteria or Specific Requirements Local education agencies must comply with all reporting requirements that the Department of Education may reasonably require. Section 15011 of Division B of the Coronavirus Aid, Relief, and Economic Security (CARES) Act requires that a grantee submit quarterly and annual reports. ESSER Funds awarded under the American Rescue Plan (ARP) Act of 2021 are subject to the same quarterly reporting requirements. Condition The District did not properly prepare the annual reports for the Elementary and Secondary School Emergency (ESSER) Relief Funds I, II, and III, Governor's Emergency Education Relief (GEER) Fund I, and ELO Grant: ESSER III State Reserve, Learning Loss, for the 2021-2022 FY. Questioned Costs There are no questioned costs associated with the condition identified. Context The condition was identified through review of the expenditures from 7/1/2021 through 6/30/2022 and FTE counts prepared on the annual reports. In review of annual reports for all ESSER and GEER programs, it was noted that expenditures and FTE counts were inaccurately prepared. Effect The District inaccurately reported expenditures for ESSER and GEER funds and cannot verify the reported number of FTE positions on the annual ESSER report, and as such is not in compliance with the reporting requirements for the programs. Cause It appears that the condition has materialized due to the District not properly entering program expenditures from their financial system into the annual reports and not properly retaining supporting documentation for their reported number of FTE positions for each reporting date. Repeat Finding No. Recommendation The District should implement a review process to ensure that the information reported in the annual reports are accurate. Corrective Action Plan and Views of Responsible Officials Due to a change in personnel the format and procedures for reporting were not followed during the period of the personnel vacancy. Going forward proper procedures will be followed to ensure accurate reporting and a plan will be put into place to continue these procedures even in the event of personnel vacancies.

Federal Programs Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Federal Program: Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Compliance Requirement: Reporting Type of Finding: Significant Deficiency and Non-Compliance Criteria or Specific Requirements Local education agencies must comply with all reporting requirements that the Department of Education may reasonably require. Section 15011 of Division B of the Coronavirus Aid, Relief, and Economic Security (CARES) Act requires that a grantee submit quarterly and annual reports. ESSER Funds awarded under the American Rescue Plan (ARP) Act of 2021 are subject to the same quarterly reporting requirements. Condition The District did not properly prepare the annual reports for the Elementary and Secondary School Emergency (ESSER) Relief Funds I, II, and III, Governor's Emergency Education Relief (GEER) Fund I, and ELO Grant: ESSER III State Reserve, Learning Loss, for the 2021-2022 FY. Questioned Costs There are no questioned costs associated with the condition identified. Context The condition was identified through review of the expenditures from 7/1/2021 through 6/30/2022 and FTE counts prepared on the annual reports. In review of annual reports for all ESSER and GEER programs, it was noted that expenditures and FTE counts were inaccurately prepared. Effect The District inaccurately reported expenditures for ESSER and GEER funds and cannot verify the reported number of FTE positions on the annual ESSER report, and as such is not in compliance with the reporting requirements for the programs. Cause It appears that the condition has materialized due to the District not properly entering program expenditures from their financial system into the annual reports and not properly retaining supporting documentation for their reported number of FTE positions for each reporting date. Repeat Finding No. Recommendation The District should implement a review process to ensure that the information reported in the annual reports are accurate. Corrective Action Plan and Views of Responsible Officials Due to a change in personnel the format and procedures for reporting were not followed during the period of the personnel vacancy. Going forward proper procedures will be followed to ensure accurate reporting and a plan will be put into place to continue these procedures even in the event of personnel vacancies.

Federal Programs Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Federal Program: Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Compliance Requirement: Reporting Type of Finding: Significant Deficiency and Non-Compliance Criteria or Specific Requirements Local education agencies must comply with all reporting requirements that the Department of Education may reasonably require. Section 15011 of Division B of the Coronavirus Aid, Relief, and Economic Security (CARES) Act requires that a grantee submit quarterly and annual reports. ESSER Funds awarded under the American Rescue Plan (ARP) Act of 2021 are subject to the same quarterly reporting requirements. Condition The District did not properly prepare the annual reports for the Elementary and Secondary School Emergency (ESSER) Relief Funds I, II, and III, Governor's Emergency Education Relief (GEER) Fund I, and ELO Grant: ESSER III State Reserve, Learning Loss, for the 2021-2022 FY. Questioned Costs There are no questioned costs associated with the condition identified. Context The condition was identified through review of the expenditures from 7/1/2021 through 6/30/2022 and FTE counts prepared on the annual reports. In review of annual reports for all ESSER and GEER programs, it was noted that expenditures and FTE counts were inaccurately prepared. Effect The District inaccurately reported expenditures for ESSER and GEER funds and cannot verify the reported number of FTE positions on the annual ESSER report, and as such is not in compliance with the reporting requirements for the programs. Cause It appears that the condition has materialized due to the District not properly entering program expenditures from their financial system into the annual reports and not properly retaining supporting documentation for their reported number of FTE positions for each reporting date. Repeat Finding No. Recommendation The District should implement a review process to ensure that the information reported in the annual reports are accurate. Corrective Action Plan and Views of Responsible Officials Due to a change in personnel the format and procedures for reporting were not followed during the period of the personnel vacancy. Going forward proper procedures will be followed to ensure accurate reporting and a plan will be put into place to continue these procedures even in the event of personnel vacancies.

Federal Programs Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Federal Program: Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Compliance Requirement: Reporting Type of Finding: Significant Deficiency and Non-Compliance Criteria or Specific Requirements Local education agencies must comply with all reporting requirements that the Department of Education may reasonably require. Section 15011 of Division B of the Coronavirus Aid, Relief, and Economic Security (CARES) Act requires that a grantee submit quarterly and annual reports. ESSER Funds awarded under the American Rescue Plan (ARP) Act of 2021 are subject to the same quarterly reporting requirements. Condition The District did not properly prepare the annual reports for the Elementary and Secondary School Emergency (ESSER) Relief Funds I, II, and III, Governor's Emergency Education Relief (GEER) Fund I, and ELO Grant: ESSER III State Reserve, Learning Loss, for the 2021-2022 FY. Questioned Costs There are no questioned costs associated with the condition identified. Context The condition was identified through review of the expenditures from 7/1/2021 through 6/30/2022 and FTE counts prepared on the annual reports. In review of annual reports for all ESSER and GEER programs, it was noted that expenditures and FTE counts were inaccurately prepared. Effect The District inaccurately reported expenditures for ESSER and GEER funds and cannot verify the reported number of FTE positions on the annual ESSER report, and as such is not in compliance with the reporting requirements for the programs. Cause It appears that the condition has materialized due to the District not properly entering program expenditures from their financial system into the annual reports and not properly retaining supporting documentation for their reported number of FTE positions for each reporting date. Repeat Finding No. Recommendation The District should implement a review process to ensure that the information reported in the annual reports are accurate. Corrective Action Plan and Views of Responsible Officials Due to a change in personnel the format and procedures for reporting were not followed during the period of the personnel vacancy. Going forward proper procedures will be followed to ensure accurate reporting and a plan will be put into place to continue these procedures even in the event of personnel vacancies.

Federal Programs Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Federal Program: Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Compliance Requirement: Reporting Type of Finding: Significant Deficiency and Non-Compliance Criteria or Specific Requirements Local education agencies must comply with all reporting requirements that the Department of Education may reasonably require. Section 15011 of Division B of the Coronavirus Aid, Relief, and Economic Security (CARES) Act requires that a grantee submit quarterly and annual reports. ESSER Funds awarded under the American Rescue Plan (ARP) Act of 2021 are subject to the same quarterly reporting requirements. Condition The District did not properly prepare the annual reports for the Elementary and Secondary School Emergency (ESSER) Relief Funds I, II, and III, Governor's Emergency Education Relief (GEER) Fund I, and ELO Grant: ESSER III State Reserve, Learning Loss, for the 2021-2022 FY. Questioned Costs There are no questioned costs associated with the condition identified. Context The condition was identified through review of the expenditures from 7/1/2021 through 6/30/2022 and FTE counts prepared on the annual reports. In review of annual reports for all ESSER and GEER programs, it was noted that expenditures and FTE counts were inaccurately prepared. Effect The District inaccurately reported expenditures for ESSER and GEER funds and cannot verify the reported number of FTE positions on the annual ESSER report, and as such is not in compliance with the reporting requirements for the programs. Cause It appears that the condition has materialized due to the District not properly entering program expenditures from their financial system into the annual reports and not properly retaining supporting documentation for their reported number of FTE positions for each reporting date. Repeat Finding No. Recommendation The District should implement a review process to ensure that the information reported in the annual reports are accurate. Corrective Action Plan and Views of Responsible Officials Due to a change in personnel the format and procedures for reporting were not followed during the period of the personnel vacancy. Going forward proper procedures will be followed to ensure accurate reporting and a plan will be put into place to continue these procedures even in the event of personnel vacancies.

Federal Programs Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Federal Program: Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Compliance Requirement: Reporting Type of Finding: Significant Deficiency and Non-Compliance Criteria or Specific Requirements Local education agencies must comply with all reporting requirements that the Department of Education may reasonably require. Section 15011 of Division B of the Coronavirus Aid, Relief, and Economic Security (CARES) Act requires that a grantee submit quarterly and annual reports. ESSER Funds awarded under the American Rescue Plan (ARP) Act of 2021 are subject to the same quarterly reporting requirements. Condition The District did not properly prepare the annual reports for the Elementary and Secondary School Emergency (ESSER) Relief Funds I, II, and III, Governor's Emergency Education Relief (GEER) Fund I, and ELO Grant: ESSER III State Reserve, Learning Loss, for the 2021-2022 FY. Questioned Costs There are no questioned costs associated with the condition identified. Context The condition was identified through review of the expenditures from 7/1/2021 through 6/30/2022 and FTE counts prepared on the annual reports. In review of annual reports for all ESSER and GEER programs, it was noted that expenditures and FTE counts were inaccurately prepared. Effect The District inaccurately reported expenditures for ESSER and GEER funds and cannot verify the reported number of FTE positions on the annual ESSER report, and as such is not in compliance with the reporting requirements for the programs. Cause It appears that the condition has materialized due to the District not properly entering program expenditures from their financial system into the annual reports and not properly retaining supporting documentation for their reported number of FTE positions for each reporting date. Repeat Finding No. Recommendation The District should implement a review process to ensure that the information reported in the annual reports are accurate. Corrective Action Plan and Views of Responsible Officials Due to a change in personnel the format and procedures for reporting were not followed during the period of the personnel vacancy. Going forward proper procedures will be followed to ensure accurate reporting and a plan will be put into place to continue these procedures even in the event of personnel vacancies.

Federal Programs Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Federal Program: Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Compliance Requirement: Reporting Type of Finding: Significant Deficiency and Non-Compliance Criteria or Specific Requirements Local education agencies must comply with all reporting requirements that the Department of Education may reasonably require. Section 15011 of Division B of the Coronavirus Aid, Relief, and Economic Security (CARES) Act requires that a grantee submit quarterly and annual reports. ESSER Funds awarded under the American Rescue Plan (ARP) Act of 2021 are subject to the same quarterly reporting requirements. Condition The District did not properly prepare the annual reports for the Elementary and Secondary School Emergency (ESSER) Relief Funds I, II, and III, Governor's Emergency Education Relief (GEER) Fund I, and ELO Grant: ESSER III State Reserve, Learning Loss, for the 2021-2022 FY. Questioned Costs There are no questioned costs associated with the condition identified. Context The condition was identified through review of the expenditures from 7/1/2021 through 6/30/2022 and FTE counts prepared on the annual reports. In review of annual reports for all ESSER and GEER programs, it was noted that expenditures and FTE counts were inaccurately prepared. Effect The District inaccurately reported expenditures for ESSER and GEER funds and cannot verify the reported number of FTE positions on the annual ESSER report, and as such is not in compliance with the reporting requirements for the programs. Cause It appears that the condition has materialized due to the District not properly entering program expenditures from their financial system into the annual reports and not properly retaining supporting documentation for their reported number of FTE positions for each reporting date. Repeat Finding No. Recommendation The District should implement a review process to ensure that the information reported in the annual reports are accurate. Corrective Action Plan and Views of Responsible Officials Due to a change in personnel the format and procedures for reporting were not followed during the period of the personnel vacancy. Going forward proper procedures will be followed to ensure accurate reporting and a plan will be put into place to continue these procedures even in the event of personnel vacancies.

Federal Programs Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Federal Program: Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Compliance Requirement: Reporting Type of Finding: Significant Deficiency and Non-Compliance Criteria or Specific Requirements Local education agencies must comply with all reporting requirements that the Department of Education may reasonably require. Section 15011 of Division B of the Coronavirus Aid, Relief, and Economic Security (CARES) Act requires that a grantee submit quarterly and annual reports. ESSER Funds awarded under the American Rescue Plan (ARP) Act of 2021 are subject to the same quarterly reporting requirements. Condition The District did not properly prepare the annual reports for the Elementary and Secondary School Emergency (ESSER) Relief Funds I, II, and III, Governor's Emergency Education Relief (GEER) Fund I, and ELO Grant: ESSER III State Reserve, Learning Loss, for the 2021-2022 FY. Questioned Costs There are no questioned costs associated with the condition identified. Context The condition was identified through review of the expenditures from 7/1/2021 through 6/30/2022 and FTE counts prepared on the annual reports. In review of annual reports for all ESSER and GEER programs, it was noted that expenditures and FTE counts were inaccurately prepared. Effect The District inaccurately reported expenditures for ESSER and GEER funds and cannot verify the reported number of FTE positions on the annual ESSER report, and as such is not in compliance with the reporting requirements for the programs. Cause It appears that the condition has materialized due to the District not properly entering program expenditures from their financial system into the annual reports and not properly retaining supporting documentation for their reported number of FTE positions for each reporting date. Repeat Finding No. Recommendation The District should implement a review process to ensure that the information reported in the annual reports are accurate. Corrective Action Plan and Views of Responsible Officials Due to a change in personnel the format and procedures for reporting were not followed during the period of the personnel vacancy. Going forward proper procedures will be followed to ensure accurate reporting and a plan will be put into place to continue these procedures even in the event of personnel vacancies.

Federal Programs Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Federal Program: Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Compliance Requirement: Reporting Type of Finding: Significant Deficiency and Non-Compliance Criteria or Specific Requirements Local education agencies must comply with all reporting requirements that the Department of Education may reasonably require. Section 15011 of Division B of the Coronavirus Aid, Relief, and Economic Security (CARES) Act requires that a grantee submit quarterly and annual reports. ESSER Funds awarded under the American Rescue Plan (ARP) Act of 2021 are subject to the same quarterly reporting requirements. Condition The District did not properly prepare the annual reports for the Elementary and Secondary School Emergency (ESSER) Relief Funds I, II, and III, Governor's Emergency Education Relief (GEER) Fund I, and ELO Grant: ESSER III State Reserve, Learning Loss, for the 2021-2022 FY. Questioned Costs There are no questioned costs associated with the condition identified. Context The condition was identified through review of the expenditures from 7/1/2021 through 6/30/2022 and FTE counts prepared on the annual reports. In review of annual reports for all ESSER and GEER programs, it was noted that expenditures and FTE counts were inaccurately prepared. Effect The District inaccurately reported expenditures for ESSER and GEER funds and cannot verify the reported number of FTE positions on the annual ESSER report, and as such is not in compliance with the reporting requirements for the programs. Cause It appears that the condition has materialized due to the District not properly entering program expenditures from their financial system into the annual reports and not properly retaining supporting documentation for their reported number of FTE positions for each reporting date. Repeat Finding No. Recommendation The District should implement a review process to ensure that the information reported in the annual reports are accurate. Corrective Action Plan and Views of Responsible Officials Due to a change in personnel the format and procedures for reporting were not followed during the period of the personnel vacancy. Going forward proper procedures will be followed to ensure accurate reporting and a plan will be put into place to continue these procedures even in the event of personnel vacancies.

Federal Programs Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Federal Program: Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Compliance Requirement: Reporting Type of Finding: Significant Deficiency and Non-Compliance Criteria or Specific Requirements Local education agencies must comply with all reporting requirements that the Department of Education may reasonably require. Section 15011 of Division B of the Coronavirus Aid, Relief, and Economic Security (CARES) Act requires that a grantee submit quarterly and annual reports. ESSER Funds awarded under the American Rescue Plan (ARP) Act of 2021 are subject to the same quarterly reporting requirements. Condition The District did not properly prepare the annual reports for the Elementary and Secondary School Emergency (ESSER) Relief Funds I, II, and III, Governor's Emergency Education Relief (GEER) Fund I, and ELO Grant: ESSER III State Reserve, Learning Loss, for the 2021-2022 FY. Questioned Costs There are no questioned costs associated with the condition identified. Context The condition was identified through review of the expenditures from 7/1/2021 through 6/30/2022 and FTE counts prepared on the annual reports. In review of annual reports for all ESSER and GEER programs, it was noted that expenditures and FTE counts were inaccurately prepared. Effect The District inaccurately reported expenditures for ESSER and GEER funds and cannot verify the reported number of FTE positions on the annual ESSER report, and as such is not in compliance with the reporting requirements for the programs. Cause It appears that the condition has materialized due to the District not properly entering program expenditures from their financial system into the annual reports and not properly retaining supporting documentation for their reported number of FTE positions for each reporting date. Repeat Finding No. Recommendation The District should implement a review process to ensure that the information reported in the annual reports are accurate. Corrective Action Plan and Views of Responsible Officials Due to a change in personnel the format and procedures for reporting were not followed during the period of the personnel vacancy. Going forward proper procedures will be followed to ensure accurate reporting and a plan will be put into place to continue these procedures even in the event of personnel vacancies.

Federal Programs Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Federal Program: Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Compliance Requirement: Reporting Type of Finding: Significant Deficiency and Non-Compliance Criteria or Specific Requirements Local education agencies must comply with all reporting requirements that the Department of Education may reasonably require. Section 15011 of Division B of the Coronavirus Aid, Relief, and Economic Security (CARES) Act requires that a grantee submit quarterly and annual reports. ESSER Funds awarded under the American Rescue Plan (ARP) Act of 2021 are subject to the same quarterly reporting requirements. Condition The District did not properly prepare the annual reports for the Elementary and Secondary School Emergency (ESSER) Relief Funds I, II, and III, Governor's Emergency Education Relief (GEER) Fund I, and ELO Grant: ESSER III State Reserve, Learning Loss, for the 2021-2022 FY. Questioned Costs There are no questioned costs associated with the condition identified. Context The condition was identified through review of the expenditures from 7/1/2021 through 6/30/2022 and FTE counts prepared on the annual reports. In review of annual reports for all ESSER and GEER programs, it was noted that expenditures and FTE counts were inaccurately prepared. Effect The District inaccurately reported expenditures for ESSER and GEER funds and cannot verify the reported number of FTE positions on the annual ESSER report, and as such is not in compliance with the reporting requirements for the programs. Cause It appears that the condition has materialized due to the District not properly entering program expenditures from their financial system into the annual reports and not properly retaining supporting documentation for their reported number of FTE positions for each reporting date. Repeat Finding No. Recommendation The District should implement a review process to ensure that the information reported in the annual reports are accurate. Corrective Action Plan and Views of Responsible Officials Due to a change in personnel the format and procedures for reporting were not followed during the period of the personnel vacancy. Going forward proper procedures will be followed to ensure accurate reporting and a plan will be put into place to continue these procedures even in the event of personnel vacancies.

Federal Programs Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Federal Program: Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Compliance Requirement: Reporting Type of Finding: Significant Deficiency and Non-Compliance Criteria or Specific Requirements Local education agencies must comply with all reporting requirements that the Department of Education may reasonably require. Section 15011 of Division B of the Coronavirus Aid, Relief, and Economic Security (CARES) Act requires that a grantee submit quarterly and annual reports. ESSER Funds awarded under the American Rescue Plan (ARP) Act of 2021 are subject to the same quarterly reporting requirements. Condition The District did not properly prepare the annual reports for the Elementary and Secondary School Emergency (ESSER) Relief Funds I, II, and III, Governor's Emergency Education Relief (GEER) Fund I, and ELO Grant: ESSER III State Reserve, Learning Loss, for the 2021-2022 FY. Questioned Costs There are no questioned costs associated with the condition identified. Context The condition was identified through review of the expenditures from 7/1/2021 through 6/30/2022 and FTE counts prepared on the annual reports. In review of annual reports for all ESSER and GEER programs, it was noted that expenditures and FTE counts were inaccurately prepared. Effect The District inaccurately reported expenditures for ESSER and GEER funds and cannot verify the reported number of FTE positions on the annual ESSER report, and as such is not in compliance with the reporting requirements for the programs. Cause It appears that the condition has materialized due to the District not properly entering program expenditures from their financial system into the annual reports and not properly retaining supporting documentation for their reported number of FTE positions for each reporting date. Repeat Finding No. Recommendation The District should implement a review process to ensure that the information reported in the annual reports are accurate. Corrective Action Plan and Views of Responsible Officials Due to a change in personnel the format and procedures for reporting were not followed during the period of the personnel vacancy. Going forward proper procedures will be followed to ensure accurate reporting and a plan will be put into place to continue these procedures even in the event of personnel vacancies.