Audit 328479

Assistance Listing Number and Title: 84.010 ESSA: Title I, Part A, Basic Grants Low-Income and Neglected Federal Grantor Name: U.S. Department of Education; Passed through California Department of Education Criteria: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, requires an accounting for personnel time on multi‐funded positions by the time spent on each program and to semi‐annually certify positions charged 100% to federal programs. Standards for Documentation of Personnel Expenses Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: • Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; • Be incorporated into the official records of the non‐Federal entity • Reasonably reflect the total activity for which the employee is compensated by the non‐Federal entity, not exceeding 100% of compensated activities • Encompass both federally assisted and all other activities compensated by the non‐Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non‐Federal entity’s written policy; • Comply with the established accounting policies and practices of the non‐Federal entity. • Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non‐Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Auditor selected employees with salaries coded to the Title I, Part A (Resource 3010). Two of 6 employees tested with salaries coded to Title I, Part A (Resource 3010) during the fiscal year did not have any time certifications on file for the 2022-23 year. It is required that the time certifications for single-funded employees be prepared twice a year and monthly for multi-funded employees. Cause: The District has not been following its policy for proper time accounting. Effect: The District is not in compliance. Questioned Costs: Although the District was not in compliance, we were able to review alternative documentation to determine that employees charged to the program were allowable. Repeat Finding: This is not a repeat finding. Recommendation: We recommend they prepare time certification semi‐annually for single funded employees and monthly for multi-funded employees. Views of Responsible Officials: The District has not prepared a response as of the date of this report.

Assistance Listing Numbers and Titles: 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: Elementary and Secondary School Emergency Relief III (ESSER III) Fund 84.425U ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: Elementary and Secondary School Emergency Relief III (ESSER III) Fund: Learning Loss 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: Expanded Learning Opportunities (ELO) Grant: ESSER II State Reserve 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve, Learning Loss 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: American Rescue Plan – Homeless Children and Youth II (ARP HYC II) Program 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: After School Education and Safety (ASES): ESSER III State Reserve Summer Learning Programs Federal Grantor Name: U.S. Department of Education; Passed through California Department of Education Criteria: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, requires an accounting for personnel time on multi‐funded positions by the time spent on each program and to semi‐annually certify positions charged 100% to federal programs. Standards for Documentation of Personnel Expenses Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: • Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; • Be incorporated into the official records of the non‐Federal entity • Reasonably reflect the total activity for which the employee is compensated by the non‐Federal entity, not exceeding 100% of compensated activities • Encompass both federally assisted and all other activities compensated by the non‐Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non‐Federal entity’s written policy; • Comply with the established accounting policies and practices of the non‐Federal entity. • Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non‐Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Auditor selected employees with salaries coded to the Education Stabilization Fund (Resource 3212 and 3213). Sixteen of 17 employees tested with salaries coded to the Education Stabilization Fund (Resource 3212, and 3213) during the fiscal year did not have any time certifications on file for the 2022-23 year. It is required that the time certifications for single-funded employees be prepared twice a year and monthly for multi-funded employees. Cause: The District has not been following its policy for proper time accounting. Effect: The District is not in compliance. Questioned Costs: Although the District was not in compliance, we were able to review alternative documentation to determine that employees charged to the program were allowable. Repeat Finding: This is not a repeat finding. Recommendation: We recommend they prepare time certification semi‐annually for single funded employees and monthly for multi-funded employees. Views of Responsible Officials: The District has not prepared a response as of the date of this report.

Assistance Listing Numbers and Titles: 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: Elementary and Secondary School Emergency Relief III (ESSER III) Fund 84.425U ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: Elementary and Secondary School Emergency Relief III (ESSER III) Fund: Learning Loss 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: Expanded Learning Opportunities (ELO) Grant: ESSER II State Reserve 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve, Learning Loss 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: American Rescue Plan – Homeless Children and Youth II (ARP HYC II) Program 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: After School Education and Safety (ASES): ESSER III State Reserve Summer Learning Programs Federal Grantor Name: U.S. Department of Education; Passed through California Department of Education Criteria: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, requires an accounting for personnel time on multi‐funded positions by the time spent on each program and to semi‐annually certify positions charged 100% to federal programs. Standards for Documentation of Personnel Expenses Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: • Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; • Be incorporated into the official records of the non‐Federal entity • Reasonably reflect the total activity for which the employee is compensated by the non‐Federal entity, not exceeding 100% of compensated activities • Encompass both federally assisted and all other activities compensated by the non‐Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non‐Federal entity’s written policy; • Comply with the established accounting policies and practices of the non‐Federal entity. • Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non‐Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Auditor selected employees with salaries coded to the Education Stabilization Fund (Resource 3212 and 3213). Sixteen of 17 employees tested with salaries coded to the Education Stabilization Fund (Resource 3212, and 3213) during the fiscal year did not have any time certifications on file for the 2022-23 year. It is required that the time certifications for single-funded employees be prepared twice a year and monthly for multi-funded employees. Cause: The District has not been following its policy for proper time accounting. Effect: The District is not in compliance. Questioned Costs: Although the District was not in compliance, we were able to review alternative documentation to determine that employees charged to the program were allowable. Repeat Finding: This is not a repeat finding. Recommendation: We recommend they prepare time certification semi‐annually for single funded employees and monthly for multi-funded employees. Views of Responsible Officials: The District has not prepared a response as of the date of this report.

Assistance Listing Numbers and Titles: 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: Elementary and Secondary School Emergency Relief III (ESSER III) Fund 84.425U ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: Elementary and Secondary School Emergency Relief III (ESSER III) Fund: Learning Loss 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: Expanded Learning Opportunities (ELO) Grant: ESSER II State Reserve 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve, Learning Loss 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: American Rescue Plan – Homeless Children and Youth II (ARP HYC II) Program 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: After School Education and Safety (ASES): ESSER III State Reserve Summer Learning Programs Federal Grantor Name: U.S. Department of Education; Passed through California Department of Education Criteria: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, requires an accounting for personnel time on multi‐funded positions by the time spent on each program and to semi‐annually certify positions charged 100% to federal programs. Standards for Documentation of Personnel Expenses Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: • Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; • Be incorporated into the official records of the non‐Federal entity • Reasonably reflect the total activity for which the employee is compensated by the non‐Federal entity, not exceeding 100% of compensated activities • Encompass both federally assisted and all other activities compensated by the non‐Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non‐Federal entity’s written policy; • Comply with the established accounting policies and practices of the non‐Federal entity. • Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non‐Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Auditor selected employees with salaries coded to the Education Stabilization Fund (Resource 3212 and 3213). Sixteen of 17 employees tested with salaries coded to the Education Stabilization Fund (Resource 3212, and 3213) during the fiscal year did not have any time certifications on file for the 2022-23 year. It is required that the time certifications for single-funded employees be prepared twice a year and monthly for multi-funded employees. Cause: The District has not been following its policy for proper time accounting. Effect: The District is not in compliance. Questioned Costs: Although the District was not in compliance, we were able to review alternative documentation to determine that employees charged to the program were allowable. Repeat Finding: This is not a repeat finding. Recommendation: We recommend they prepare time certification semi‐annually for single funded employees and monthly for multi-funded employees. Views of Responsible Officials: The District has not prepared a response as of the date of this report.

Assistance Listing Numbers and Titles: 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: Elementary and Secondary School Emergency Relief III (ESSER III) Fund 84.425U ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: Elementary and Secondary School Emergency Relief III (ESSER III) Fund: Learning Loss 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: Expanded Learning Opportunities (ELO) Grant: ESSER II State Reserve 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve, Learning Loss 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: American Rescue Plan – Homeless Children and Youth II (ARP HYC II) Program 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: After School Education and Safety (ASES): ESSER III State Reserve Summer Learning Programs Federal Grantor Name: U.S. Department of Education; Passed through California Department of Education Criteria: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, requires an accounting for personnel time on multi‐funded positions by the time spent on each program and to semi‐annually certify positions charged 100% to federal programs. Standards for Documentation of Personnel Expenses Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: • Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; • Be incorporated into the official records of the non‐Federal entity • Reasonably reflect the total activity for which the employee is compensated by the non‐Federal entity, not exceeding 100% of compensated activities • Encompass both federally assisted and all other activities compensated by the non‐Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non‐Federal entity’s written policy; • Comply with the established accounting policies and practices of the non‐Federal entity. • Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non‐Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Auditor selected employees with salaries coded to the Education Stabilization Fund (Resource 3212 and 3213). Sixteen of 17 employees tested with salaries coded to the Education Stabilization Fund (Resource 3212, and 3213) during the fiscal year did not have any time certifications on file for the 2022-23 year. It is required that the time certifications for single-funded employees be prepared twice a year and monthly for multi-funded employees. Cause: The District has not been following its policy for proper time accounting. Effect: The District is not in compliance. Questioned Costs: Although the District was not in compliance, we were able to review alternative documentation to determine that employees charged to the program were allowable. Repeat Finding: This is not a repeat finding. Recommendation: We recommend they prepare time certification semi‐annually for single funded employees and monthly for multi-funded employees. Views of Responsible Officials: The District has not prepared a response as of the date of this report.

Assistance Listing Numbers and Titles: 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: Elementary and Secondary School Emergency Relief III (ESSER III) Fund 84.425U ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: Elementary and Secondary School Emergency Relief III (ESSER III) Fund: Learning Loss 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: Expanded Learning Opportunities (ELO) Grant: ESSER II State Reserve 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve, Learning Loss 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: American Rescue Plan – Homeless Children and Youth II (ARP HYC II) Program 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: After School Education and Safety (ASES): ESSER III State Reserve Summer Learning Programs Federal Grantor Name: U.S. Department of Education; Passed through California Department of Education Criteria: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, requires an accounting for personnel time on multi‐funded positions by the time spent on each program and to semi‐annually certify positions charged 100% to federal programs. Standards for Documentation of Personnel Expenses Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: • Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; • Be incorporated into the official records of the non‐Federal entity • Reasonably reflect the total activity for which the employee is compensated by the non‐Federal entity, not exceeding 100% of compensated activities • Encompass both federally assisted and all other activities compensated by the non‐Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non‐Federal entity’s written policy; • Comply with the established accounting policies and practices of the non‐Federal entity. • Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non‐Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Auditor selected employees with salaries coded to the Education Stabilization Fund (Resource 3212 and 3213). Sixteen of 17 employees tested with salaries coded to the Education Stabilization Fund (Resource 3212, and 3213) during the fiscal year did not have any time certifications on file for the 2022-23 year. It is required that the time certifications for single-funded employees be prepared twice a year and monthly for multi-funded employees. Cause: The District has not been following its policy for proper time accounting. Effect: The District is not in compliance. Questioned Costs: Although the District was not in compliance, we were able to review alternative documentation to determine that employees charged to the program were allowable. Repeat Finding: This is not a repeat finding. Recommendation: We recommend they prepare time certification semi‐annually for single funded employees and monthly for multi-funded employees. Views of Responsible Officials: The District has not prepared a response as of the date of this report.

Assistance Listing Numbers and Titles: 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: Elementary and Secondary School Emergency Relief III (ESSER III) Fund 84.425U ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: Elementary and Secondary School Emergency Relief III (ESSER III) Fund: Learning Loss 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: Expanded Learning Opportunities (ELO) Grant: ESSER II State Reserve 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve, Learning Loss 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: American Rescue Plan – Homeless Children and Youth II (ARP HYC II) Program 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: After School Education and Safety (ASES): ESSER III State Reserve Summer Learning Programs Federal Grantor Name: U.S. Department of Education; Passed through California Department of Education Criteria: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, requires an accounting for personnel time on multi‐funded positions by the time spent on each program and to semi‐annually certify positions charged 100% to federal programs. Standards for Documentation of Personnel Expenses Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: • Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; • Be incorporated into the official records of the non‐Federal entity • Reasonably reflect the total activity for which the employee is compensated by the non‐Federal entity, not exceeding 100% of compensated activities • Encompass both federally assisted and all other activities compensated by the non‐Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non‐Federal entity’s written policy; • Comply with the established accounting policies and practices of the non‐Federal entity. • Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non‐Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Auditor selected employees with salaries coded to the Education Stabilization Fund (Resource 3212 and 3213). Sixteen of 17 employees tested with salaries coded to the Education Stabilization Fund (Resource 3212, and 3213) during the fiscal year did not have any time certifications on file for the 2022-23 year. It is required that the time certifications for single-funded employees be prepared twice a year and monthly for multi-funded employees. Cause: The District has not been following its policy for proper time accounting. Effect: The District is not in compliance. Questioned Costs: Although the District was not in compliance, we were able to review alternative documentation to determine that employees charged to the program were allowable. Repeat Finding: This is not a repeat finding. Recommendation: We recommend they prepare time certification semi‐annually for single funded employees and monthly for multi-funded employees. Views of Responsible Officials: The District has not prepared a response as of the date of this report.

Assistance Listing Numbers and Titles: 84.425 ‐ Education Stabilization Fund Discretionary Grants: Elementary, Secondary School Emergency Relief (ESSER) Fund Federal Grantor Name: U.S. Department of Education; Passed through California Department of Education Criteria: The equitable services provision of the Education Stabilization statute requires that local educational agencies (LEAs) provide eligible private school children with Education Stabilization educational services or other benefits that are equitable to those provided to eligible public school children. Education Stabilization services for eligible private school children must be developed in consultation with private school officials. Eligible students enrolled in private schools receive Education Stabilization; private schools do not receive Education Stabilization funds. The public school district, where the students reside, is responsible for making these services available for students in private schools. Condition: The District did not have documentation to demonstrate that it sent out the letters for the Education Stabilization program in FY 2022-23. Context: Not applicable. Cause: Due to staffing turnover and shortages, as well as the impact of Covid-19 and employees working remotely, the District Office was unaware that the correspondence with private schools was not done. Effect: Private school pupils were not given the opportunity to receive these services. Question Cost: None Repeat Finding: This is a repeat finding see prior year Finding #2022-005. Recommendation: Consultation with private school participants should begin early enough so that teachers can be hired, and materials ordered in order to start at the beginning of each school year. Consequently, the District should consult with the private schools on an annual basis, allowing the schools to respond and make any necessary purchases or hiring decisions prior to this date. Views of Responsible Officials: The District has not prepared a response as of the date of this report.

Assistance Listing Number and Title: 84.010 ESSA: Title I, Part A, Basic Grants Low-Income and Neglected Federal Grantor Name: U.S. Department of Education; Passed through California Department of Education Criteria: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, requires an accounting for personnel time on multi‐funded positions by the time spent on each program and to semi‐annually certify positions charged 100% to federal programs. Standards for Documentation of Personnel Expenses Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: • Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; • Be incorporated into the official records of the non‐Federal entity • Reasonably reflect the total activity for which the employee is compensated by the non‐Federal entity, not exceeding 100% of compensated activities • Encompass both federally assisted and all other activities compensated by the non‐Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non‐Federal entity’s written policy; • Comply with the established accounting policies and practices of the non‐Federal entity. • Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non‐Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Auditor selected employees with salaries coded to the Title I, Part A (Resource 3010). Two of 6 employees tested with salaries coded to Title I, Part A (Resource 3010) during the fiscal year did not have any time certifications on file for the 2022-23 year. It is required that the time certifications for single-funded employees be prepared twice a year and monthly for multi-funded employees. Cause: The District has not been following its policy for proper time accounting. Effect: The District is not in compliance. Questioned Costs: Although the District was not in compliance, we were able to review alternative documentation to determine that employees charged to the program were allowable. Repeat Finding: This is not a repeat finding. Recommendation: We recommend they prepare time certification semi‐annually for single funded employees and monthly for multi-funded employees. Views of Responsible Officials: The District has not prepared a response as of the date of this report.

Assistance Listing Numbers and Titles: 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: Elementary and Secondary School Emergency Relief III (ESSER III) Fund 84.425U ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: Elementary and Secondary School Emergency Relief III (ESSER III) Fund: Learning Loss 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: Expanded Learning Opportunities (ELO) Grant: ESSER II State Reserve 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve, Learning Loss 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: American Rescue Plan – Homeless Children and Youth II (ARP HYC II) Program 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: After School Education and Safety (ASES): ESSER III State Reserve Summer Learning Programs Federal Grantor Name: U.S. Department of Education; Passed through California Department of Education Criteria: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, requires an accounting for personnel time on multi‐funded positions by the time spent on each program and to semi‐annually certify positions charged 100% to federal programs. Standards for Documentation of Personnel Expenses Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: • Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; • Be incorporated into the official records of the non‐Federal entity • Reasonably reflect the total activity for which the employee is compensated by the non‐Federal entity, not exceeding 100% of compensated activities • Encompass both federally assisted and all other activities compensated by the non‐Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non‐Federal entity’s written policy; • Comply with the established accounting policies and practices of the non‐Federal entity. • Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non‐Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Auditor selected employees with salaries coded to the Education Stabilization Fund (Resource 3212 and 3213). Sixteen of 17 employees tested with salaries coded to the Education Stabilization Fund (Resource 3212, and 3213) during the fiscal year did not have any time certifications on file for the 2022-23 year. It is required that the time certifications for single-funded employees be prepared twice a year and monthly for multi-funded employees. Cause: The District has not been following its policy for proper time accounting. Effect: The District is not in compliance. Questioned Costs: Although the District was not in compliance, we were able to review alternative documentation to determine that employees charged to the program were allowable. Repeat Finding: This is not a repeat finding. Recommendation: We recommend they prepare time certification semi‐annually for single funded employees and monthly for multi-funded employees. Views of Responsible Officials: The District has not prepared a response as of the date of this report.

Assistance Listing Numbers and Titles: 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: Elementary and Secondary School Emergency Relief III (ESSER III) Fund 84.425U ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: Elementary and Secondary School Emergency Relief III (ESSER III) Fund: Learning Loss 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: Expanded Learning Opportunities (ELO) Grant: ESSER II State Reserve 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve, Learning Loss 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: American Rescue Plan – Homeless Children and Youth II (ARP HYC II) Program 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: After School Education and Safety (ASES): ESSER III State Reserve Summer Learning Programs Federal Grantor Name: U.S. Department of Education; Passed through California Department of Education Criteria: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, requires an accounting for personnel time on multi‐funded positions by the time spent on each program and to semi‐annually certify positions charged 100% to federal programs. Standards for Documentation of Personnel Expenses Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: • Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; • Be incorporated into the official records of the non‐Federal entity • Reasonably reflect the total activity for which the employee is compensated by the non‐Federal entity, not exceeding 100% of compensated activities • Encompass both federally assisted and all other activities compensated by the non‐Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non‐Federal entity’s written policy; • Comply with the established accounting policies and practices of the non‐Federal entity. • Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non‐Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Auditor selected employees with salaries coded to the Education Stabilization Fund (Resource 3212 and 3213). Sixteen of 17 employees tested with salaries coded to the Education Stabilization Fund (Resource 3212, and 3213) during the fiscal year did not have any time certifications on file for the 2022-23 year. It is required that the time certifications for single-funded employees be prepared twice a year and monthly for multi-funded employees. Cause: The District has not been following its policy for proper time accounting. Effect: The District is not in compliance. Questioned Costs: Although the District was not in compliance, we were able to review alternative documentation to determine that employees charged to the program were allowable. Repeat Finding: This is not a repeat finding. Recommendation: We recommend they prepare time certification semi‐annually for single funded employees and monthly for multi-funded employees. Views of Responsible Officials: The District has not prepared a response as of the date of this report.

Assistance Listing Numbers and Titles: 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: Elementary and Secondary School Emergency Relief III (ESSER III) Fund 84.425U ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: Elementary and Secondary School Emergency Relief III (ESSER III) Fund: Learning Loss 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: Expanded Learning Opportunities (ELO) Grant: ESSER II State Reserve 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve, Learning Loss 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: American Rescue Plan – Homeless Children and Youth II (ARP HYC II) Program 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: After School Education and Safety (ASES): ESSER III State Reserve Summer Learning Programs Federal Grantor Name: U.S. Department of Education; Passed through California Department of Education Criteria: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, requires an accounting for personnel time on multi‐funded positions by the time spent on each program and to semi‐annually certify positions charged 100% to federal programs. Standards for Documentation of Personnel Expenses Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: • Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; • Be incorporated into the official records of the non‐Federal entity • Reasonably reflect the total activity for which the employee is compensated by the non‐Federal entity, not exceeding 100% of compensated activities • Encompass both federally assisted and all other activities compensated by the non‐Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non‐Federal entity’s written policy; • Comply with the established accounting policies and practices of the non‐Federal entity. • Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non‐Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Auditor selected employees with salaries coded to the Education Stabilization Fund (Resource 3212 and 3213). Sixteen of 17 employees tested with salaries coded to the Education Stabilization Fund (Resource 3212, and 3213) during the fiscal year did not have any time certifications on file for the 2022-23 year. It is required that the time certifications for single-funded employees be prepared twice a year and monthly for multi-funded employees. Cause: The District has not been following its policy for proper time accounting. Effect: The District is not in compliance. Questioned Costs: Although the District was not in compliance, we were able to review alternative documentation to determine that employees charged to the program were allowable. Repeat Finding: This is not a repeat finding. Recommendation: We recommend they prepare time certification semi‐annually for single funded employees and monthly for multi-funded employees. Views of Responsible Officials: The District has not prepared a response as of the date of this report.

Assistance Listing Numbers and Titles: 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: Elementary and Secondary School Emergency Relief III (ESSER III) Fund 84.425U ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: Elementary and Secondary School Emergency Relief III (ESSER III) Fund: Learning Loss 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: Expanded Learning Opportunities (ELO) Grant: ESSER II State Reserve 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve, Learning Loss 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: American Rescue Plan – Homeless Children and Youth II (ARP HYC II) Program 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: After School Education and Safety (ASES): ESSER III State Reserve Summer Learning Programs Federal Grantor Name: U.S. Department of Education; Passed through California Department of Education Criteria: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, requires an accounting for personnel time on multi‐funded positions by the time spent on each program and to semi‐annually certify positions charged 100% to federal programs. Standards for Documentation of Personnel Expenses Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: • Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; • Be incorporated into the official records of the non‐Federal entity • Reasonably reflect the total activity for which the employee is compensated by the non‐Federal entity, not exceeding 100% of compensated activities • Encompass both federally assisted and all other activities compensated by the non‐Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non‐Federal entity’s written policy; • Comply with the established accounting policies and practices of the non‐Federal entity. • Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non‐Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Auditor selected employees with salaries coded to the Education Stabilization Fund (Resource 3212 and 3213). Sixteen of 17 employees tested with salaries coded to the Education Stabilization Fund (Resource 3212, and 3213) during the fiscal year did not have any time certifications on file for the 2022-23 year. It is required that the time certifications for single-funded employees be prepared twice a year and monthly for multi-funded employees. Cause: The District has not been following its policy for proper time accounting. Effect: The District is not in compliance. Questioned Costs: Although the District was not in compliance, we were able to review alternative documentation to determine that employees charged to the program were allowable. Repeat Finding: This is not a repeat finding. Recommendation: We recommend they prepare time certification semi‐annually for single funded employees and monthly for multi-funded employees. Views of Responsible Officials: The District has not prepared a response as of the date of this report.

Assistance Listing Numbers and Titles: 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: Elementary and Secondary School Emergency Relief III (ESSER III) Fund 84.425U ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: Elementary and Secondary School Emergency Relief III (ESSER III) Fund: Learning Loss 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: Expanded Learning Opportunities (ELO) Grant: ESSER II State Reserve 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve, Learning Loss 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: American Rescue Plan – Homeless Children and Youth II (ARP HYC II) Program 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: After School Education and Safety (ASES): ESSER III State Reserve Summer Learning Programs Federal Grantor Name: U.S. Department of Education; Passed through California Department of Education Criteria: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, requires an accounting for personnel time on multi‐funded positions by the time spent on each program and to semi‐annually certify positions charged 100% to federal programs. Standards for Documentation of Personnel Expenses Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: • Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; • Be incorporated into the official records of the non‐Federal entity • Reasonably reflect the total activity for which the employee is compensated by the non‐Federal entity, not exceeding 100% of compensated activities • Encompass both federally assisted and all other activities compensated by the non‐Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non‐Federal entity’s written policy; • Comply with the established accounting policies and practices of the non‐Federal entity. • Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non‐Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Auditor selected employees with salaries coded to the Education Stabilization Fund (Resource 3212 and 3213). Sixteen of 17 employees tested with salaries coded to the Education Stabilization Fund (Resource 3212, and 3213) during the fiscal year did not have any time certifications on file for the 2022-23 year. It is required that the time certifications for single-funded employees be prepared twice a year and monthly for multi-funded employees. Cause: The District has not been following its policy for proper time accounting. Effect: The District is not in compliance. Questioned Costs: Although the District was not in compliance, we were able to review alternative documentation to determine that employees charged to the program were allowable. Repeat Finding: This is not a repeat finding. Recommendation: We recommend they prepare time certification semi‐annually for single funded employees and monthly for multi-funded employees. Views of Responsible Officials: The District has not prepared a response as of the date of this report.

Assistance Listing Numbers and Titles: 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: Elementary and Secondary School Emergency Relief III (ESSER III) Fund 84.425U ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: Elementary and Secondary School Emergency Relief III (ESSER III) Fund: Learning Loss 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: Expanded Learning Opportunities (ELO) Grant: ESSER II State Reserve 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve, Learning Loss 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: American Rescue Plan – Homeless Children and Youth II (ARP HYC II) Program 84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: After School Education and Safety (ASES): ESSER III State Reserve Summer Learning Programs Federal Grantor Name: U.S. Department of Education; Passed through California Department of Education Criteria: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, requires an accounting for personnel time on multi‐funded positions by the time spent on each program and to semi‐annually certify positions charged 100% to federal programs. Standards for Documentation of Personnel Expenses Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: • Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; • Be incorporated into the official records of the non‐Federal entity • Reasonably reflect the total activity for which the employee is compensated by the non‐Federal entity, not exceeding 100% of compensated activities • Encompass both federally assisted and all other activities compensated by the non‐Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non‐Federal entity’s written policy; • Comply with the established accounting policies and practices of the non‐Federal entity. • Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non‐Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: Auditor selected employees with salaries coded to the Education Stabilization Fund (Resource 3212 and 3213). Sixteen of 17 employees tested with salaries coded to the Education Stabilization Fund (Resource 3212, and 3213) during the fiscal year did not have any time certifications on file for the 2022-23 year. It is required that the time certifications for single-funded employees be prepared twice a year and monthly for multi-funded employees. Cause: The District has not been following its policy for proper time accounting. Effect: The District is not in compliance. Questioned Costs: Although the District was not in compliance, we were able to review alternative documentation to determine that employees charged to the program were allowable. Repeat Finding: This is not a repeat finding. Recommendation: We recommend they prepare time certification semi‐annually for single funded employees and monthly for multi-funded employees. Views of Responsible Officials: The District has not prepared a response as of the date of this report.

Assistance Listing Numbers and Titles: 84.425 ‐ Education Stabilization Fund Discretionary Grants: Elementary, Secondary School Emergency Relief (ESSER) Fund Federal Grantor Name: U.S. Department of Education; Passed through California Department of Education Criteria: The equitable services provision of the Education Stabilization statute requires that local educational agencies (LEAs) provide eligible private school children with Education Stabilization educational services or other benefits that are equitable to those provided to eligible public school children. Education Stabilization services for eligible private school children must be developed in consultation with private school officials. Eligible students enrolled in private schools receive Education Stabilization; private schools do not receive Education Stabilization funds. The public school district, where the students reside, is responsible for making these services available for students in private schools. Condition: The District did not have documentation to demonstrate that it sent out the letters for the Education Stabilization program in FY 2022-23. Context: Not applicable. Cause: Due to staffing turnover and shortages, as well as the impact of Covid-19 and employees working remotely, the District Office was unaware that the correspondence with private schools was not done. Effect: Private school pupils were not given the opportunity to receive these services. Question Cost: None Repeat Finding: This is a repeat finding see prior year Finding #2022-005. Recommendation: Consultation with private school participants should begin early enough so that teachers can be hired, and materials ordered in order to start at the beginning of each school year. Consequently, the District should consult with the private schools on an annual basis, allowing the schools to respond and make any necessary purchases or hiring decisions prior to this date. Views of Responsible Officials: The District has not prepared a response as of the date of this report.