2022-001 50000 ? Title I, Part A ? Private School Participation (Significant Deficiency, Noncompliance) Federal Program Affected: Program Name: Title I, Part A, Basic Grants Low-Income and Neglected Assistance Listing Number: 84.010 Pass-Through Agency: California Department of Education Federal Agency: U.S. Department of Education Criteria or Specific Requirements: Per Title 34, Code of Federal Regulations, Subpart B, Chapter II, Section 200.63(a), local education agencies (LEAs) must provide timely and meaningful consultations with appropriate officials of private schools regarding the opportunity for eligible private school children to participate in Title I programs. Condition: Through inquiry with District personnel, it appears that the District did not provide timely and meaningful consultations with all private schools regarding the opportunity to participate in the Title I, Part A program for the 2021-2022 school year. Questioned Costs: There were no questioned costs identified. Context: The condition was identified as a result of the auditor's inquiry with District personnel. Effect: The District is not in compliance with Title 34, Code of Federal Regulations, Subpart B, Chapter II, Section 200.63(a). Cause: The condition identified appears to have materialized due to the District not being aware that certain private schools were required to be consulted with for the 2021-2022 school year. Repeat Finding: No. Recommendation: It is recommended that the District review the listing of eligible private schools and maintain private school correspondence records, minutes from meetings with private school representatives, and written affirmations from private school officials to demonstrate compliance with provisions of Title 34, Code of Federal Regulations, Subpart B, Chapter II, Section 200.63(a). Corrective Action Plan and Views of Responsible Officials: The District will document all correspondence with private schools who may benefit from Federal funding based on student population. This will include documented calls with dates, times, and private school staff names.
2022-002 50000 ? Education Stabilization Fund ? Indirect Costs (Significant Deficiency, Noncompliance)Federal Program Affected: Program Name: Expanded Learning Opportunities (ELO) Grant ESSER II State Reserve Assistance Listing Number: 84.425D Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant GEER II Assistance Listing Number: 84.425C Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve, Emergency Needs Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve Learning Loss Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria or Specific Requirements: The United States Department of Education has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California local education agencies (LEAs). The CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For the Education Stabilization Fund (ESF) Program in fiscal year 2021-2022, Education Code Section 38101(c) limits school district indirect costs to the lesser of the District?s individual CDE approved indirect cost rate or the statewide average indirect rate. For ESF programs included under the Expanded Learning Opportunities (ELO) Grant, indirect costs are not allowable. Condition: The District charged unallowable indirect costs totaling $59,734 to the ELO Grant portion of the ESF Program. Questioned Costs: The condition identified above resulted in $59,734 of questioned costs for unallowable indirect costs charged to the grant funds. Context: The condition was identified through recalculation of the indirect costs charged to the federal programs. Effect: The District has charged unallowable expenditures to the federal programs. Cause: The condition identified appears to be due to the District not being familiar with the indirect cost requirements for each of the federal programs. Repeat Finding: No. Recommendation: It is recommended that the District implements a review process for indirect costs, which should include review of relevant grant agreements and relevant federal guidance. Corrective Action Plan and Views of Responsible Officials The District will review and verify with District auditors all funding programs to verify allowable indirect costs.
2022-002 50000 ? Education Stabilization Fund ? Indirect Costs (Significant Deficiency, Noncompliance)Federal Program Affected: Program Name: Expanded Learning Opportunities (ELO) Grant ESSER II State Reserve Assistance Listing Number: 84.425D Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant GEER II Assistance Listing Number: 84.425C Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve, Emergency Needs Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve Learning Loss Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria or Specific Requirements: The United States Department of Education has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California local education agencies (LEAs). The CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For the Education Stabilization Fund (ESF) Program in fiscal year 2021-2022, Education Code Section 38101(c) limits school district indirect costs to the lesser of the District?s individual CDE approved indirect cost rate or the statewide average indirect rate. For ESF programs included under the Expanded Learning Opportunities (ELO) Grant, indirect costs are not allowable. Condition: The District charged unallowable indirect costs totaling $59,734 to the ELO Grant portion of the ESF Program. Questioned Costs: The condition identified above resulted in $59,734 of questioned costs for unallowable indirect costs charged to the grant funds. Context: The condition was identified through recalculation of the indirect costs charged to the federal programs. Effect: The District has charged unallowable expenditures to the federal programs. Cause: The condition identified appears to be due to the District not being familiar with the indirect cost requirements for each of the federal programs. Repeat Finding: No. Recommendation: It is recommended that the District implements a review process for indirect costs, which should include review of relevant grant agreements and relevant federal guidance. Corrective Action Plan and Views of Responsible Officials The District will review and verify with District auditors all funding programs to verify allowable indirect costs.
2022-002 50000 ? Education Stabilization Fund ? Indirect Costs (Significant Deficiency, Noncompliance)Federal Program Affected: Program Name: Expanded Learning Opportunities (ELO) Grant ESSER II State Reserve Assistance Listing Number: 84.425D Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant GEER II Assistance Listing Number: 84.425C Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve, Emergency Needs Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve Learning Loss Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria or Specific Requirements: The United States Department of Education has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California local education agencies (LEAs). The CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For the Education Stabilization Fund (ESF) Program in fiscal year 2021-2022, Education Code Section 38101(c) limits school district indirect costs to the lesser of the District?s individual CDE approved indirect cost rate or the statewide average indirect rate. For ESF programs included under the Expanded Learning Opportunities (ELO) Grant, indirect costs are not allowable. Condition: The District charged unallowable indirect costs totaling $59,734 to the ELO Grant portion of the ESF Program. Questioned Costs: The condition identified above resulted in $59,734 of questioned costs for unallowable indirect costs charged to the grant funds. Context: The condition was identified through recalculation of the indirect costs charged to the federal programs. Effect: The District has charged unallowable expenditures to the federal programs. Cause: The condition identified appears to be due to the District not being familiar with the indirect cost requirements for each of the federal programs. Repeat Finding: No. Recommendation: It is recommended that the District implements a review process for indirect costs, which should include review of relevant grant agreements and relevant federal guidance. Corrective Action Plan and Views of Responsible Officials The District will review and verify with District auditors all funding programs to verify allowable indirect costs.
2022-002 50000 ? Education Stabilization Fund ? Indirect Costs (Significant Deficiency, Noncompliance)Federal Program Affected: Program Name: Expanded Learning Opportunities (ELO) Grant ESSER II State Reserve Assistance Listing Number: 84.425D Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant GEER II Assistance Listing Number: 84.425C Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve, Emergency Needs Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve Learning Loss Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria or Specific Requirements: The United States Department of Education has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California local education agencies (LEAs). The CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For the Education Stabilization Fund (ESF) Program in fiscal year 2021-2022, Education Code Section 38101(c) limits school district indirect costs to the lesser of the District?s individual CDE approved indirect cost rate or the statewide average indirect rate. For ESF programs included under the Expanded Learning Opportunities (ELO) Grant, indirect costs are not allowable. Condition: The District charged unallowable indirect costs totaling $59,734 to the ELO Grant portion of the ESF Program. Questioned Costs: The condition identified above resulted in $59,734 of questioned costs for unallowable indirect costs charged to the grant funds. Context: The condition was identified through recalculation of the indirect costs charged to the federal programs. Effect: The District has charged unallowable expenditures to the federal programs. Cause: The condition identified appears to be due to the District not being familiar with the indirect cost requirements for each of the federal programs. Repeat Finding: No. Recommendation: It is recommended that the District implements a review process for indirect costs, which should include review of relevant grant agreements and relevant federal guidance. Corrective Action Plan and Views of Responsible Officials The District will review and verify with District auditors all funding programs to verify allowable indirect costs.
2022-001 50000 ? Title I, Part A ? Private School Participation (Significant Deficiency, Noncompliance) Federal Program Affected: Program Name: Title I, Part A, Basic Grants Low-Income and Neglected Assistance Listing Number: 84.010 Pass-Through Agency: California Department of Education Federal Agency: U.S. Department of Education Criteria or Specific Requirements: Per Title 34, Code of Federal Regulations, Subpart B, Chapter II, Section 200.63(a), local education agencies (LEAs) must provide timely and meaningful consultations with appropriate officials of private schools regarding the opportunity for eligible private school children to participate in Title I programs. Condition: Through inquiry with District personnel, it appears that the District did not provide timely and meaningful consultations with all private schools regarding the opportunity to participate in the Title I, Part A program for the 2021-2022 school year. Questioned Costs: There were no questioned costs identified. Context: The condition was identified as a result of the auditor's inquiry with District personnel. Effect: The District is not in compliance with Title 34, Code of Federal Regulations, Subpart B, Chapter II, Section 200.63(a). Cause: The condition identified appears to have materialized due to the District not being aware that certain private schools were required to be consulted with for the 2021-2022 school year. Repeat Finding: No. Recommendation: It is recommended that the District review the listing of eligible private schools and maintain private school correspondence records, minutes from meetings with private school representatives, and written affirmations from private school officials to demonstrate compliance with provisions of Title 34, Code of Federal Regulations, Subpart B, Chapter II, Section 200.63(a). Corrective Action Plan and Views of Responsible Officials: The District will document all correspondence with private schools who may benefit from Federal funding based on student population. This will include documented calls with dates, times, and private school staff names.
2022-002 50000 ? Education Stabilization Fund ? Indirect Costs (Significant Deficiency, Noncompliance)Federal Program Affected: Program Name: Expanded Learning Opportunities (ELO) Grant ESSER II State Reserve Assistance Listing Number: 84.425D Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant GEER II Assistance Listing Number: 84.425C Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve, Emergency Needs Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve Learning Loss Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria or Specific Requirements: The United States Department of Education has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California local education agencies (LEAs). The CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For the Education Stabilization Fund (ESF) Program in fiscal year 2021-2022, Education Code Section 38101(c) limits school district indirect costs to the lesser of the District?s individual CDE approved indirect cost rate or the statewide average indirect rate. For ESF programs included under the Expanded Learning Opportunities (ELO) Grant, indirect costs are not allowable. Condition: The District charged unallowable indirect costs totaling $59,734 to the ELO Grant portion of the ESF Program. Questioned Costs: The condition identified above resulted in $59,734 of questioned costs for unallowable indirect costs charged to the grant funds. Context: The condition was identified through recalculation of the indirect costs charged to the federal programs. Effect: The District has charged unallowable expenditures to the federal programs. Cause: The condition identified appears to be due to the District not being familiar with the indirect cost requirements for each of the federal programs. Repeat Finding: No. Recommendation: It is recommended that the District implements a review process for indirect costs, which should include review of relevant grant agreements and relevant federal guidance. Corrective Action Plan and Views of Responsible Officials The District will review and verify with District auditors all funding programs to verify allowable indirect costs.
2022-002 50000 ? Education Stabilization Fund ? Indirect Costs (Significant Deficiency, Noncompliance)Federal Program Affected: Program Name: Expanded Learning Opportunities (ELO) Grant ESSER II State Reserve Assistance Listing Number: 84.425D Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant GEER II Assistance Listing Number: 84.425C Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve, Emergency Needs Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve Learning Loss Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria or Specific Requirements: The United States Department of Education has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California local education agencies (LEAs). The CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For the Education Stabilization Fund (ESF) Program in fiscal year 2021-2022, Education Code Section 38101(c) limits school district indirect costs to the lesser of the District?s individual CDE approved indirect cost rate or the statewide average indirect rate. For ESF programs included under the Expanded Learning Opportunities (ELO) Grant, indirect costs are not allowable. Condition: The District charged unallowable indirect costs totaling $59,734 to the ELO Grant portion of the ESF Program. Questioned Costs: The condition identified above resulted in $59,734 of questioned costs for unallowable indirect costs charged to the grant funds. Context: The condition was identified through recalculation of the indirect costs charged to the federal programs. Effect: The District has charged unallowable expenditures to the federal programs. Cause: The condition identified appears to be due to the District not being familiar with the indirect cost requirements for each of the federal programs. Repeat Finding: No. Recommendation: It is recommended that the District implements a review process for indirect costs, which should include review of relevant grant agreements and relevant federal guidance. Corrective Action Plan and Views of Responsible Officials The District will review and verify with District auditors all funding programs to verify allowable indirect costs.
2022-002 50000 ? Education Stabilization Fund ? Indirect Costs (Significant Deficiency, Noncompliance)Federal Program Affected: Program Name: Expanded Learning Opportunities (ELO) Grant ESSER II State Reserve Assistance Listing Number: 84.425D Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant GEER II Assistance Listing Number: 84.425C Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve, Emergency Needs Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve Learning Loss Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria or Specific Requirements: The United States Department of Education has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California local education agencies (LEAs). The CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For the Education Stabilization Fund (ESF) Program in fiscal year 2021-2022, Education Code Section 38101(c) limits school district indirect costs to the lesser of the District?s individual CDE approved indirect cost rate or the statewide average indirect rate. For ESF programs included under the Expanded Learning Opportunities (ELO) Grant, indirect costs are not allowable. Condition: The District charged unallowable indirect costs totaling $59,734 to the ELO Grant portion of the ESF Program. Questioned Costs: The condition identified above resulted in $59,734 of questioned costs for unallowable indirect costs charged to the grant funds. Context: The condition was identified through recalculation of the indirect costs charged to the federal programs. Effect: The District has charged unallowable expenditures to the federal programs. Cause: The condition identified appears to be due to the District not being familiar with the indirect cost requirements for each of the federal programs. Repeat Finding: No. Recommendation: It is recommended that the District implements a review process for indirect costs, which should include review of relevant grant agreements and relevant federal guidance. Corrective Action Plan and Views of Responsible Officials The District will review and verify with District auditors all funding programs to verify allowable indirect costs.
2022-002 50000 ? Education Stabilization Fund ? Indirect Costs (Significant Deficiency, Noncompliance)Federal Program Affected: Program Name: Expanded Learning Opportunities (ELO) Grant ESSER II State Reserve Assistance Listing Number: 84.425D Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant GEER II Assistance Listing Number: 84.425C Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve, Emergency Needs Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve Learning Loss Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria or Specific Requirements: The United States Department of Education has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California local education agencies (LEAs). The CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For the Education Stabilization Fund (ESF) Program in fiscal year 2021-2022, Education Code Section 38101(c) limits school district indirect costs to the lesser of the District?s individual CDE approved indirect cost rate or the statewide average indirect rate. For ESF programs included under the Expanded Learning Opportunities (ELO) Grant, indirect costs are not allowable. Condition: The District charged unallowable indirect costs totaling $59,734 to the ELO Grant portion of the ESF Program. Questioned Costs: The condition identified above resulted in $59,734 of questioned costs for unallowable indirect costs charged to the grant funds. Context: The condition was identified through recalculation of the indirect costs charged to the federal programs. Effect: The District has charged unallowable expenditures to the federal programs. Cause: The condition identified appears to be due to the District not being familiar with the indirect cost requirements for each of the federal programs. Repeat Finding: No. Recommendation: It is recommended that the District implements a review process for indirect costs, which should include review of relevant grant agreements and relevant federal guidance. Corrective Action Plan and Views of Responsible Officials The District will review and verify with District auditors all funding programs to verify allowable indirect costs.