50000 – Reporting (Material Weakness, Material Noncompliance)
Federal Agency: U.S. Department of Education
Pass-Through Entity: California Department of Education
Program Name: COVID-19 ESSER III Fund: Learning Loss, COVID-19 ESSER III Fund, ESSER III State
Reserve Emergency Needs, COVID-19 ESSER III State Reserve Learning Loss, COVID-19 American
Rescue Plan – Homeless Children and Youth II
Federal Financial Assistance Listing: 84.425U and 84.425W
Compliance Requirement: Reporting
Type of Finding: Material Weakness and Material Non-Compliance
Criteria or Specific Requirements
Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.334, records and
supporting documents pertinent to a Federal award must be retained for a period of three years
from the date of submission of reports to the awarding agency or pass-through entity.
Condition
The District did not properly prepare its annual report for the Elementary and Secondary School
Emergency Relief Fund. Specifically, the District was unable to provide supporting documents
that agreed to the full-time equivalent (FTE) information reported to the California Department
of Education.
Cause
It appears that the condition has materialized due to the District not properly entering full-time
equivalent (FTE) information into the annual report for the reporting date.
Effect
The District has not complied with the requirements identified in Title 2, Code of Federal
Regulations, Part 200, Subpart D, Section 200.334.
Questioned Costs
There are no questioned costs associated with the condition identified. Context
A single annual report was identified and was selected for testing. The testing resulted in the
condition identified above.
Repeat Finding
Yes. See prior year finding 2023-002.
Recommendation
The District should ensure that all federal program reports are supported by adequate records.
These records should be maintained for a period of three years from the date of submission of
the reports to the awarding agency or pass-through entity.
Corrective Action Plan and Views of Responsible Officials
There was confusion as to what the data point should be used in regarding reporting FTE count
within this federal reporting module by past District staff. Clarity has been provided a strategy
has been created and professional development has been provided. The annual reporting period
is currently now open and correct FTE counts will be corrected for all reporting years.
50000 – Equipment Real Property Management (Material Weakness and Material Non-
Compliance)
Federal Agency: U.S. Department of Education
Pass-Through Entity: California Department of Education
Program Name: COVID-19 ESSER III Fund: Learning Loss, COVID-19 ESSER III Fund, ESSER III State
Reserve Emergency Needs, COVID-19 ESSER III State Reserve Learning Loss, COVID-19 American
Rescue Plan – Homeless Children and Youth II
Federal Financial Assistance Listing: 84.425U, 84.425W
Compliance Requirement: Equipment Real Property Management
Type of Finding: Material Weakness and Material Non-Compliance
Criteria or Specific Requirements
The Code of Federal Regulations, Title2, Subtitle A, Chapter II, Part 200, Subpart E, Section
200.439(a)(1) states:
“Capital expenditures for general purpose equipment, buildings, and land are unallowable as
direct charges, except with the prior written approval of the Federal awarding agency or passthrough
entity.” Furthermore, the California Department of Education’s (CDE) FAQs on Capital Expenditures state
the following:
“In accordance with 2 CFR 200.439, prior approval is required for any single big-ticket purchases
at the cost of $5,000 or more using the funding sources cited above. These purchases can
include general purpose equipment, buildings, and land, including material improvements. This
means one costly item (or several items which make up one unit) and the cost includes all the
ancillary expenses such as design costs, new electrical circuit for the item, and other related
fees.
To obtain approval, an LEA must fill out the Capital Expenditures Pre-Approval Application
Form.”
Condition
The District had a total of $193,002 in capital expenditures charged to ESF that was not preapproved
by CDE.
Cause
The cause appears to be attributed to the District’s improper monitoring and lack of knowledge
over this specific requirement. Additionally, a contributing factor appears to be a turnover in a
key position that provides oversight for this program.
Effect
As a result of the condition identified, the District was not in compliance with the Code of
Federal Regulations, Title 2, Subtitle A, Chapter II, Part 200, Subpart E, Section 200.439(a)(1).
Questioned Costs
A total of $193,002 in questioned costs were noted based on the condition identified.
Context
A single transaction was identified and was selected for testing. The testing resulted in the
condition identified above.
Repeat Finding
Yes. See prior year finding 2023-003. Recommendation
The District should become familiar with all of the compliance requirements with ESF. As a
resource, the District should utilize a combination of guidance provided by CDE and also by
Subpart E of the Uniform Guidance that provides guidance on cost principles. Additionally, the
District should establish more effective control activities and monitoring over how Federal funds
are spent to ensure compliance, moving forward.
Corrective Action Plan and Views of Responsible Officials
The project was identified in District plans and executed immediately prior to the change in
administrative leadership. After review it was noticed that prior capital approval was not
obtained prior execution of the project. Applications were subsequently submitted and under
review by the CDE at the time of this report preparation. The District acknowledges and has
provided professional development with staff, so all are aware of dealing with items that are
obtained with federal funds. Pending final answer regarding the prior approval by the CDE will
determine the next action of the District.
50000 – Reporting (Material Weakness, Material Noncompliance)
Federal Agency: U.S. Department of Education
Pass-Through Entity: California Department of Education
Program Name: COVID-19 ESSER III Fund: Learning Loss, COVID-19 ESSER III Fund, ESSER III State
Reserve Emergency Needs, COVID-19 ESSER III State Reserve Learning Loss, COVID-19 American
Rescue Plan – Homeless Children and Youth II
Federal Financial Assistance Listing: 84.425U and 84.425W
Compliance Requirement: Reporting
Type of Finding: Material Weakness and Material Non-Compliance
Criteria or Specific Requirements
Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.334, records and
supporting documents pertinent to a Federal award must be retained for a period of three years
from the date of submission of reports to the awarding agency or pass-through entity.
Condition
The District did not properly prepare its annual report for the Elementary and Secondary School
Emergency Relief Fund. Specifically, the District was unable to provide supporting documents
that agreed to the full-time equivalent (FTE) information reported to the California Department
of Education.
Cause
It appears that the condition has materialized due to the District not properly entering full-time
equivalent (FTE) information into the annual report for the reporting date.
Effect
The District has not complied with the requirements identified in Title 2, Code of Federal
Regulations, Part 200, Subpart D, Section 200.334.
Questioned Costs
There are no questioned costs associated with the condition identified. Context
A single annual report was identified and was selected for testing. The testing resulted in the
condition identified above.
Repeat Finding
Yes. See prior year finding 2023-002.
Recommendation
The District should ensure that all federal program reports are supported by adequate records.
These records should be maintained for a period of three years from the date of submission of
the reports to the awarding agency or pass-through entity.
Corrective Action Plan and Views of Responsible Officials
There was confusion as to what the data point should be used in regarding reporting FTE count
within this federal reporting module by past District staff. Clarity has been provided a strategy
has been created and professional development has been provided. The annual reporting period
is currently now open and correct FTE counts will be corrected for all reporting years.
50000 – Equipment Real Property Management (Material Weakness and Material Non-
Compliance)
Federal Agency: U.S. Department of Education
Pass-Through Entity: California Department of Education
Program Name: COVID-19 ESSER III Fund: Learning Loss, COVID-19 ESSER III Fund, ESSER III State
Reserve Emergency Needs, COVID-19 ESSER III State Reserve Learning Loss, COVID-19 American
Rescue Plan – Homeless Children and Youth II
Federal Financial Assistance Listing: 84.425U, 84.425W
Compliance Requirement: Equipment Real Property Management
Type of Finding: Material Weakness and Material Non-Compliance
Criteria or Specific Requirements
The Code of Federal Regulations, Title2, Subtitle A, Chapter II, Part 200, Subpart E, Section
200.439(a)(1) states:
“Capital expenditures for general purpose equipment, buildings, and land are unallowable as
direct charges, except with the prior written approval of the Federal awarding agency or passthrough
entity.” Furthermore, the California Department of Education’s (CDE) FAQs on Capital Expenditures state
the following:
“In accordance with 2 CFR 200.439, prior approval is required for any single big-ticket purchases
at the cost of $5,000 or more using the funding sources cited above. These purchases can
include general purpose equipment, buildings, and land, including material improvements. This
means one costly item (or several items which make up one unit) and the cost includes all the
ancillary expenses such as design costs, new electrical circuit for the item, and other related
fees.
To obtain approval, an LEA must fill out the Capital Expenditures Pre-Approval Application
Form.”
Condition
The District had a total of $193,002 in capital expenditures charged to ESF that was not preapproved
by CDE.
Cause
The cause appears to be attributed to the District’s improper monitoring and lack of knowledge
over this specific requirement. Additionally, a contributing factor appears to be a turnover in a
key position that provides oversight for this program.
Effect
As a result of the condition identified, the District was not in compliance with the Code of
Federal Regulations, Title 2, Subtitle A, Chapter II, Part 200, Subpart E, Section 200.439(a)(1).
Questioned Costs
A total of $193,002 in questioned costs were noted based on the condition identified.
Context
A single transaction was identified and was selected for testing. The testing resulted in the
condition identified above.
Repeat Finding
Yes. See prior year finding 2023-003. Recommendation
The District should become familiar with all of the compliance requirements with ESF. As a
resource, the District should utilize a combination of guidance provided by CDE and also by
Subpart E of the Uniform Guidance that provides guidance on cost principles. Additionally, the
District should establish more effective control activities and monitoring over how Federal funds
are spent to ensure compliance, moving forward.
Corrective Action Plan and Views of Responsible Officials
The project was identified in District plans and executed immediately prior to the change in
administrative leadership. After review it was noticed that prior capital approval was not
obtained prior execution of the project. Applications were subsequently submitted and under
review by the CDE at the time of this report preparation. The District acknowledges and has
provided professional development with staff, so all are aware of dealing with items that are
obtained with federal funds. Pending final answer regarding the prior approval by the CDE will
determine the next action of the District.
50000 – Reporting (Material Weakness, Material Noncompliance)
Federal Agency: U.S. Department of Education
Pass-Through Entity: California Department of Education
Program Name: COVID-19 ESSER III Fund: Learning Loss, COVID-19 ESSER III Fund, ESSER III State
Reserve Emergency Needs, COVID-19 ESSER III State Reserve Learning Loss, COVID-19 American
Rescue Plan – Homeless Children and Youth II
Federal Financial Assistance Listing: 84.425U and 84.425W
Compliance Requirement: Reporting
Type of Finding: Material Weakness and Material Non-Compliance
Criteria or Specific Requirements
Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.334, records and
supporting documents pertinent to a Federal award must be retained for a period of three years
from the date of submission of reports to the awarding agency or pass-through entity.
Condition
The District did not properly prepare its annual report for the Elementary and Secondary School
Emergency Relief Fund. Specifically, the District was unable to provide supporting documents
that agreed to the full-time equivalent (FTE) information reported to the California Department
of Education.
Cause
It appears that the condition has materialized due to the District not properly entering full-time
equivalent (FTE) information into the annual report for the reporting date.
Effect
The District has not complied with the requirements identified in Title 2, Code of Federal
Regulations, Part 200, Subpart D, Section 200.334.
Questioned Costs
There are no questioned costs associated with the condition identified. Context
A single annual report was identified and was selected for testing. The testing resulted in the
condition identified above.
Repeat Finding
Yes. See prior year finding 2023-002.
Recommendation
The District should ensure that all federal program reports are supported by adequate records.
These records should be maintained for a period of three years from the date of submission of
the reports to the awarding agency or pass-through entity.
Corrective Action Plan and Views of Responsible Officials
There was confusion as to what the data point should be used in regarding reporting FTE count
within this federal reporting module by past District staff. Clarity has been provided a strategy
has been created and professional development has been provided. The annual reporting period
is currently now open and correct FTE counts will be corrected for all reporting years.
50000 – Equipment Real Property Management (Material Weakness and Material Non-
Compliance)
Federal Agency: U.S. Department of Education
Pass-Through Entity: California Department of Education
Program Name: COVID-19 ESSER III Fund: Learning Loss, COVID-19 ESSER III Fund, ESSER III State
Reserve Emergency Needs, COVID-19 ESSER III State Reserve Learning Loss, COVID-19 American
Rescue Plan – Homeless Children and Youth II
Federal Financial Assistance Listing: 84.425U, 84.425W
Compliance Requirement: Equipment Real Property Management
Type of Finding: Material Weakness and Material Non-Compliance
Criteria or Specific Requirements
The Code of Federal Regulations, Title2, Subtitle A, Chapter II, Part 200, Subpart E, Section
200.439(a)(1) states:
“Capital expenditures for general purpose equipment, buildings, and land are unallowable as
direct charges, except with the prior written approval of the Federal awarding agency or passthrough
entity.” Furthermore, the California Department of Education’s (CDE) FAQs on Capital Expenditures state
the following:
“In accordance with 2 CFR 200.439, prior approval is required for any single big-ticket purchases
at the cost of $5,000 or more using the funding sources cited above. These purchases can
include general purpose equipment, buildings, and land, including material improvements. This
means one costly item (or several items which make up one unit) and the cost includes all the
ancillary expenses such as design costs, new electrical circuit for the item, and other related
fees.
To obtain approval, an LEA must fill out the Capital Expenditures Pre-Approval Application
Form.”
Condition
The District had a total of $193,002 in capital expenditures charged to ESF that was not preapproved
by CDE.
Cause
The cause appears to be attributed to the District’s improper monitoring and lack of knowledge
over this specific requirement. Additionally, a contributing factor appears to be a turnover in a
key position that provides oversight for this program.
Effect
As a result of the condition identified, the District was not in compliance with the Code of
Federal Regulations, Title 2, Subtitle A, Chapter II, Part 200, Subpart E, Section 200.439(a)(1).
Questioned Costs
A total of $193,002 in questioned costs were noted based on the condition identified.
Context
A single transaction was identified and was selected for testing. The testing resulted in the
condition identified above.
Repeat Finding
Yes. See prior year finding 2023-003. Recommendation
The District should become familiar with all of the compliance requirements with ESF. As a
resource, the District should utilize a combination of guidance provided by CDE and also by
Subpart E of the Uniform Guidance that provides guidance on cost principles. Additionally, the
District should establish more effective control activities and monitoring over how Federal funds
are spent to ensure compliance, moving forward.
Corrective Action Plan and Views of Responsible Officials
The project was identified in District plans and executed immediately prior to the change in
administrative leadership. After review it was noticed that prior capital approval was not
obtained prior execution of the project. Applications were subsequently submitted and under
review by the CDE at the time of this report preparation. The District acknowledges and has
provided professional development with staff, so all are aware of dealing with items that are
obtained with federal funds. Pending final answer regarding the prior approval by the CDE will
determine the next action of the District.
50000 – Reporting (Material Weakness, Material Noncompliance)
Federal Agency: U.S. Department of Education
Pass-Through Entity: California Department of Education
Program Name: COVID-19 ESSER III Fund: Learning Loss, COVID-19 ESSER III Fund, ESSER III State
Reserve Emergency Needs, COVID-19 ESSER III State Reserve Learning Loss, COVID-19 American
Rescue Plan – Homeless Children and Youth II
Federal Financial Assistance Listing: 84.425U and 84.425W
Compliance Requirement: Reporting
Type of Finding: Material Weakness and Material Non-Compliance
Criteria or Specific Requirements
Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.334, records and
supporting documents pertinent to a Federal award must be retained for a period of three years
from the date of submission of reports to the awarding agency or pass-through entity.
Condition
The District did not properly prepare its annual report for the Elementary and Secondary School
Emergency Relief Fund. Specifically, the District was unable to provide supporting documents
that agreed to the full-time equivalent (FTE) information reported to the California Department
of Education.
Cause
It appears that the condition has materialized due to the District not properly entering full-time
equivalent (FTE) information into the annual report for the reporting date.
Effect
The District has not complied with the requirements identified in Title 2, Code of Federal
Regulations, Part 200, Subpart D, Section 200.334.
Questioned Costs
There are no questioned costs associated with the condition identified. Context
A single annual report was identified and was selected for testing. The testing resulted in the
condition identified above.
Repeat Finding
Yes. See prior year finding 2023-002.
Recommendation
The District should ensure that all federal program reports are supported by adequate records.
These records should be maintained for a period of three years from the date of submission of
the reports to the awarding agency or pass-through entity.
Corrective Action Plan and Views of Responsible Officials
There was confusion as to what the data point should be used in regarding reporting FTE count
within this federal reporting module by past District staff. Clarity has been provided a strategy
has been created and professional development has been provided. The annual reporting period
is currently now open and correct FTE counts will be corrected for all reporting years.
50000 – Equipment Real Property Management (Material Weakness and Material Non-
Compliance)
Federal Agency: U.S. Department of Education
Pass-Through Entity: California Department of Education
Program Name: COVID-19 ESSER III Fund: Learning Loss, COVID-19 ESSER III Fund, ESSER III State
Reserve Emergency Needs, COVID-19 ESSER III State Reserve Learning Loss, COVID-19 American
Rescue Plan – Homeless Children and Youth II
Federal Financial Assistance Listing: 84.425U, 84.425W
Compliance Requirement: Equipment Real Property Management
Type of Finding: Material Weakness and Material Non-Compliance
Criteria or Specific Requirements
The Code of Federal Regulations, Title2, Subtitle A, Chapter II, Part 200, Subpart E, Section
200.439(a)(1) states:
“Capital expenditures for general purpose equipment, buildings, and land are unallowable as
direct charges, except with the prior written approval of the Federal awarding agency or passthrough
entity.” Furthermore, the California Department of Education’s (CDE) FAQs on Capital Expenditures state
the following:
“In accordance with 2 CFR 200.439, prior approval is required for any single big-ticket purchases
at the cost of $5,000 or more using the funding sources cited above. These purchases can
include general purpose equipment, buildings, and land, including material improvements. This
means one costly item (or several items which make up one unit) and the cost includes all the
ancillary expenses such as design costs, new electrical circuit for the item, and other related
fees.
To obtain approval, an LEA must fill out the Capital Expenditures Pre-Approval Application
Form.”
Condition
The District had a total of $193,002 in capital expenditures charged to ESF that was not preapproved
by CDE.
Cause
The cause appears to be attributed to the District’s improper monitoring and lack of knowledge
over this specific requirement. Additionally, a contributing factor appears to be a turnover in a
key position that provides oversight for this program.
Effect
As a result of the condition identified, the District was not in compliance with the Code of
Federal Regulations, Title 2, Subtitle A, Chapter II, Part 200, Subpart E, Section 200.439(a)(1).
Questioned Costs
A total of $193,002 in questioned costs were noted based on the condition identified.
Context
A single transaction was identified and was selected for testing. The testing resulted in the
condition identified above.
Repeat Finding
Yes. See prior year finding 2023-003. Recommendation
The District should become familiar with all of the compliance requirements with ESF. As a
resource, the District should utilize a combination of guidance provided by CDE and also by
Subpart E of the Uniform Guidance that provides guidance on cost principles. Additionally, the
District should establish more effective control activities and monitoring over how Federal funds
are spent to ensure compliance, moving forward.
Corrective Action Plan and Views of Responsible Officials
The project was identified in District plans and executed immediately prior to the change in
administrative leadership. After review it was noticed that prior capital approval was not
obtained prior execution of the project. Applications were subsequently submitted and under
review by the CDE at the time of this report preparation. The District acknowledges and has
provided professional development with staff, so all are aware of dealing with items that are
obtained with federal funds. Pending final answer regarding the prior approval by the CDE will
determine the next action of the District.
50000 – Reporting (Material Weakness, Material Noncompliance)
Federal Agency: U.S. Department of Education
Pass-Through Entity: California Department of Education
Program Name: COVID-19 ESSER III Fund: Learning Loss, COVID-19 ESSER III Fund, ESSER III State
Reserve Emergency Needs, COVID-19 ESSER III State Reserve Learning Loss, COVID-19 American
Rescue Plan – Homeless Children and Youth II
Federal Financial Assistance Listing: 84.425U and 84.425W
Compliance Requirement: Reporting
Type of Finding: Material Weakness and Material Non-Compliance
Criteria or Specific Requirements
Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.334, records and
supporting documents pertinent to a Federal award must be retained for a period of three years
from the date of submission of reports to the awarding agency or pass-through entity.
Condition
The District did not properly prepare its annual report for the Elementary and Secondary School
Emergency Relief Fund. Specifically, the District was unable to provide supporting documents
that agreed to the full-time equivalent (FTE) information reported to the California Department
of Education.
Cause
It appears that the condition has materialized due to the District not properly entering full-time
equivalent (FTE) information into the annual report for the reporting date.
Effect
The District has not complied with the requirements identified in Title 2, Code of Federal
Regulations, Part 200, Subpart D, Section 200.334.
Questioned Costs
There are no questioned costs associated with the condition identified. Context
A single annual report was identified and was selected for testing. The testing resulted in the
condition identified above.
Repeat Finding
Yes. See prior year finding 2023-002.
Recommendation
The District should ensure that all federal program reports are supported by adequate records.
These records should be maintained for a period of three years from the date of submission of
the reports to the awarding agency or pass-through entity.
Corrective Action Plan and Views of Responsible Officials
There was confusion as to what the data point should be used in regarding reporting FTE count
within this federal reporting module by past District staff. Clarity has been provided a strategy
has been created and professional development has been provided. The annual reporting period
is currently now open and correct FTE counts will be corrected for all reporting years.
50000 – Equipment Real Property Management (Material Weakness and Material Non-
Compliance)
Federal Agency: U.S. Department of Education
Pass-Through Entity: California Department of Education
Program Name: COVID-19 ESSER III Fund: Learning Loss, COVID-19 ESSER III Fund, ESSER III State
Reserve Emergency Needs, COVID-19 ESSER III State Reserve Learning Loss, COVID-19 American
Rescue Plan – Homeless Children and Youth II
Federal Financial Assistance Listing: 84.425U, 84.425W
Compliance Requirement: Equipment Real Property Management
Type of Finding: Material Weakness and Material Non-Compliance
Criteria or Specific Requirements
The Code of Federal Regulations, Title2, Subtitle A, Chapter II, Part 200, Subpart E, Section
200.439(a)(1) states:
“Capital expenditures for general purpose equipment, buildings, and land are unallowable as
direct charges, except with the prior written approval of the Federal awarding agency or passthrough
entity.” Furthermore, the California Department of Education’s (CDE) FAQs on Capital Expenditures state
the following:
“In accordance with 2 CFR 200.439, prior approval is required for any single big-ticket purchases
at the cost of $5,000 or more using the funding sources cited above. These purchases can
include general purpose equipment, buildings, and land, including material improvements. This
means one costly item (or several items which make up one unit) and the cost includes all the
ancillary expenses such as design costs, new electrical circuit for the item, and other related
fees.
To obtain approval, an LEA must fill out the Capital Expenditures Pre-Approval Application
Form.”
Condition
The District had a total of $193,002 in capital expenditures charged to ESF that was not preapproved
by CDE.
Cause
The cause appears to be attributed to the District’s improper monitoring and lack of knowledge
over this specific requirement. Additionally, a contributing factor appears to be a turnover in a
key position that provides oversight for this program.
Effect
As a result of the condition identified, the District was not in compliance with the Code of
Federal Regulations, Title 2, Subtitle A, Chapter II, Part 200, Subpart E, Section 200.439(a)(1).
Questioned Costs
A total of $193,002 in questioned costs were noted based on the condition identified.
Context
A single transaction was identified and was selected for testing. The testing resulted in the
condition identified above.
Repeat Finding
Yes. See prior year finding 2023-003. Recommendation
The District should become familiar with all of the compliance requirements with ESF. As a
resource, the District should utilize a combination of guidance provided by CDE and also by
Subpart E of the Uniform Guidance that provides guidance on cost principles. Additionally, the
District should establish more effective control activities and monitoring over how Federal funds
are spent to ensure compliance, moving forward.
Corrective Action Plan and Views of Responsible Officials
The project was identified in District plans and executed immediately prior to the change in
administrative leadership. After review it was noticed that prior capital approval was not
obtained prior execution of the project. Applications were subsequently submitted and under
review by the CDE at the time of this report preparation. The District acknowledges and has
provided professional development with staff, so all are aware of dealing with items that are
obtained with federal funds. Pending final answer regarding the prior approval by the CDE will
determine the next action of the District.
50000 – Reporting (Material Weakness, Material Noncompliance)
Federal Agency: U.S. Department of Education
Pass-Through Entity: California Department of Education
Program Name: COVID-19 ESSER III Fund: Learning Loss, COVID-19 ESSER III Fund, ESSER III State
Reserve Emergency Needs, COVID-19 ESSER III State Reserve Learning Loss, COVID-19 American
Rescue Plan – Homeless Children and Youth II
Federal Financial Assistance Listing: 84.425U and 84.425W
Compliance Requirement: Reporting
Type of Finding: Material Weakness and Material Non-Compliance
Criteria or Specific Requirements
Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.334, records and
supporting documents pertinent to a Federal award must be retained for a period of three years
from the date of submission of reports to the awarding agency or pass-through entity.
Condition
The District did not properly prepare its annual report for the Elementary and Secondary School
Emergency Relief Fund. Specifically, the District was unable to provide supporting documents
that agreed to the full-time equivalent (FTE) information reported to the California Department
of Education.
Cause
It appears that the condition has materialized due to the District not properly entering full-time
equivalent (FTE) information into the annual report for the reporting date.
Effect
The District has not complied with the requirements identified in Title 2, Code of Federal
Regulations, Part 200, Subpart D, Section 200.334.
Questioned Costs
There are no questioned costs associated with the condition identified. Context
A single annual report was identified and was selected for testing. The testing resulted in the
condition identified above.
Repeat Finding
Yes. See prior year finding 2023-002.
Recommendation
The District should ensure that all federal program reports are supported by adequate records.
These records should be maintained for a period of three years from the date of submission of
the reports to the awarding agency or pass-through entity.
Corrective Action Plan and Views of Responsible Officials
There was confusion as to what the data point should be used in regarding reporting FTE count
within this federal reporting module by past District staff. Clarity has been provided a strategy
has been created and professional development has been provided. The annual reporting period
is currently now open and correct FTE counts will be corrected for all reporting years.
50000 – Equipment Real Property Management (Material Weakness and Material Non-
Compliance)
Federal Agency: U.S. Department of Education
Pass-Through Entity: California Department of Education
Program Name: COVID-19 ESSER III Fund: Learning Loss, COVID-19 ESSER III Fund, ESSER III State
Reserve Emergency Needs, COVID-19 ESSER III State Reserve Learning Loss, COVID-19 American
Rescue Plan – Homeless Children and Youth II
Federal Financial Assistance Listing: 84.425U, 84.425W
Compliance Requirement: Equipment Real Property Management
Type of Finding: Material Weakness and Material Non-Compliance
Criteria or Specific Requirements
The Code of Federal Regulations, Title2, Subtitle A, Chapter II, Part 200, Subpart E, Section
200.439(a)(1) states:
“Capital expenditures for general purpose equipment, buildings, and land are unallowable as
direct charges, except with the prior written approval of the Federal awarding agency or passthrough
entity.” Furthermore, the California Department of Education’s (CDE) FAQs on Capital Expenditures state
the following:
“In accordance with 2 CFR 200.439, prior approval is required for any single big-ticket purchases
at the cost of $5,000 or more using the funding sources cited above. These purchases can
include general purpose equipment, buildings, and land, including material improvements. This
means one costly item (or several items which make up one unit) and the cost includes all the
ancillary expenses such as design costs, new electrical circuit for the item, and other related
fees.
To obtain approval, an LEA must fill out the Capital Expenditures Pre-Approval Application
Form.”
Condition
The District had a total of $193,002 in capital expenditures charged to ESF that was not preapproved
by CDE.
Cause
The cause appears to be attributed to the District’s improper monitoring and lack of knowledge
over this specific requirement. Additionally, a contributing factor appears to be a turnover in a
key position that provides oversight for this program.
Effect
As a result of the condition identified, the District was not in compliance with the Code of
Federal Regulations, Title 2, Subtitle A, Chapter II, Part 200, Subpart E, Section 200.439(a)(1).
Questioned Costs
A total of $193,002 in questioned costs were noted based on the condition identified.
Context
A single transaction was identified and was selected for testing. The testing resulted in the
condition identified above.
Repeat Finding
Yes. See prior year finding 2023-003. Recommendation
The District should become familiar with all of the compliance requirements with ESF. As a
resource, the District should utilize a combination of guidance provided by CDE and also by
Subpart E of the Uniform Guidance that provides guidance on cost principles. Additionally, the
District should establish more effective control activities and monitoring over how Federal funds
are spent to ensure compliance, moving forward.
Corrective Action Plan and Views of Responsible Officials
The project was identified in District plans and executed immediately prior to the change in
administrative leadership. After review it was noticed that prior capital approval was not
obtained prior execution of the project. Applications were subsequently submitted and under
review by the CDE at the time of this report preparation. The District acknowledges and has
provided professional development with staff, so all are aware of dealing with items that are
obtained with federal funds. Pending final answer regarding the prior approval by the CDE will
determine the next action of the District.
50000 – Reporting (Material Weakness, Material Noncompliance)
Federal Agency: U.S. Department of Education
Pass-Through Entity: California Department of Education
Program Name: COVID-19 ESSER III Fund: Learning Loss, COVID-19 ESSER III Fund, ESSER III State
Reserve Emergency Needs, COVID-19 ESSER III State Reserve Learning Loss, COVID-19 American
Rescue Plan – Homeless Children and Youth II
Federal Financial Assistance Listing: 84.425U and 84.425W
Compliance Requirement: Reporting
Type of Finding: Material Weakness and Material Non-Compliance
Criteria or Specific Requirements
Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.334, records and
supporting documents pertinent to a Federal award must be retained for a period of three years
from the date of submission of reports to the awarding agency or pass-through entity.
Condition
The District did not properly prepare its annual report for the Elementary and Secondary School
Emergency Relief Fund. Specifically, the District was unable to provide supporting documents
that agreed to the full-time equivalent (FTE) information reported to the California Department
of Education.
Cause
It appears that the condition has materialized due to the District not properly entering full-time
equivalent (FTE) information into the annual report for the reporting date.
Effect
The District has not complied with the requirements identified in Title 2, Code of Federal
Regulations, Part 200, Subpart D, Section 200.334.
Questioned Costs
There are no questioned costs associated with the condition identified. Context
A single annual report was identified and was selected for testing. The testing resulted in the
condition identified above.
Repeat Finding
Yes. See prior year finding 2023-002.
Recommendation
The District should ensure that all federal program reports are supported by adequate records.
These records should be maintained for a period of three years from the date of submission of
the reports to the awarding agency or pass-through entity.
Corrective Action Plan and Views of Responsible Officials
There was confusion as to what the data point should be used in regarding reporting FTE count
within this federal reporting module by past District staff. Clarity has been provided a strategy
has been created and professional development has been provided. The annual reporting period
is currently now open and correct FTE counts will be corrected for all reporting years.
50000 – Equipment Real Property Management (Material Weakness and Material Non-
Compliance)
Federal Agency: U.S. Department of Education
Pass-Through Entity: California Department of Education
Program Name: COVID-19 ESSER III Fund: Learning Loss, COVID-19 ESSER III Fund, ESSER III State
Reserve Emergency Needs, COVID-19 ESSER III State Reserve Learning Loss, COVID-19 American
Rescue Plan – Homeless Children and Youth II
Federal Financial Assistance Listing: 84.425U, 84.425W
Compliance Requirement: Equipment Real Property Management
Type of Finding: Material Weakness and Material Non-Compliance
Criteria or Specific Requirements
The Code of Federal Regulations, Title2, Subtitle A, Chapter II, Part 200, Subpart E, Section
200.439(a)(1) states:
“Capital expenditures for general purpose equipment, buildings, and land are unallowable as
direct charges, except with the prior written approval of the Federal awarding agency or passthrough
entity.” Furthermore, the California Department of Education’s (CDE) FAQs on Capital Expenditures state
the following:
“In accordance with 2 CFR 200.439, prior approval is required for any single big-ticket purchases
at the cost of $5,000 or more using the funding sources cited above. These purchases can
include general purpose equipment, buildings, and land, including material improvements. This
means one costly item (or several items which make up one unit) and the cost includes all the
ancillary expenses such as design costs, new electrical circuit for the item, and other related
fees.
To obtain approval, an LEA must fill out the Capital Expenditures Pre-Approval Application
Form.”
Condition
The District had a total of $193,002 in capital expenditures charged to ESF that was not preapproved
by CDE.
Cause
The cause appears to be attributed to the District’s improper monitoring and lack of knowledge
over this specific requirement. Additionally, a contributing factor appears to be a turnover in a
key position that provides oversight for this program.
Effect
As a result of the condition identified, the District was not in compliance with the Code of
Federal Regulations, Title 2, Subtitle A, Chapter II, Part 200, Subpart E, Section 200.439(a)(1).
Questioned Costs
A total of $193,002 in questioned costs were noted based on the condition identified.
Context
A single transaction was identified and was selected for testing. The testing resulted in the
condition identified above.
Repeat Finding
Yes. See prior year finding 2023-003. Recommendation
The District should become familiar with all of the compliance requirements with ESF. As a
resource, the District should utilize a combination of guidance provided by CDE and also by
Subpart E of the Uniform Guidance that provides guidance on cost principles. Additionally, the
District should establish more effective control activities and monitoring over how Federal funds
are spent to ensure compliance, moving forward.
Corrective Action Plan and Views of Responsible Officials
The project was identified in District plans and executed immediately prior to the change in
administrative leadership. After review it was noticed that prior capital approval was not
obtained prior execution of the project. Applications were subsequently submitted and under
review by the CDE at the time of this report preparation. The District acknowledges and has
provided professional development with staff, so all are aware of dealing with items that are
obtained with federal funds. Pending final answer regarding the prior approval by the CDE will
determine the next action of the District.
50000 – Reporting (Material Weakness, Material Noncompliance)
Federal Agency: U.S. Department of Education
Pass-Through Entity: California Department of Education
Program Name: COVID-19 ESSER III Fund: Learning Loss, COVID-19 ESSER III Fund, ESSER III State
Reserve Emergency Needs, COVID-19 ESSER III State Reserve Learning Loss, COVID-19 American
Rescue Plan – Homeless Children and Youth II
Federal Financial Assistance Listing: 84.425U and 84.425W
Compliance Requirement: Reporting
Type of Finding: Material Weakness and Material Non-Compliance
Criteria or Specific Requirements
Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.334, records and
supporting documents pertinent to a Federal award must be retained for a period of three years
from the date of submission of reports to the awarding agency or pass-through entity.
Condition
The District did not properly prepare its annual report for the Elementary and Secondary School
Emergency Relief Fund. Specifically, the District was unable to provide supporting documents
that agreed to the full-time equivalent (FTE) information reported to the California Department
of Education.
Cause
It appears that the condition has materialized due to the District not properly entering full-time
equivalent (FTE) information into the annual report for the reporting date.
Effect
The District has not complied with the requirements identified in Title 2, Code of Federal
Regulations, Part 200, Subpart D, Section 200.334.
Questioned Costs
There are no questioned costs associated with the condition identified. Context
A single annual report was identified and was selected for testing. The testing resulted in the
condition identified above.
Repeat Finding
Yes. See prior year finding 2023-002.
Recommendation
The District should ensure that all federal program reports are supported by adequate records.
These records should be maintained for a period of three years from the date of submission of
the reports to the awarding agency or pass-through entity.
Corrective Action Plan and Views of Responsible Officials
There was confusion as to what the data point should be used in regarding reporting FTE count
within this federal reporting module by past District staff. Clarity has been provided a strategy
has been created and professional development has been provided. The annual reporting period
is currently now open and correct FTE counts will be corrected for all reporting years.
50000 – Equipment Real Property Management (Material Weakness and Material Non-
Compliance)
Federal Agency: U.S. Department of Education
Pass-Through Entity: California Department of Education
Program Name: COVID-19 ESSER III Fund: Learning Loss, COVID-19 ESSER III Fund, ESSER III State
Reserve Emergency Needs, COVID-19 ESSER III State Reserve Learning Loss, COVID-19 American
Rescue Plan – Homeless Children and Youth II
Federal Financial Assistance Listing: 84.425U, 84.425W
Compliance Requirement: Equipment Real Property Management
Type of Finding: Material Weakness and Material Non-Compliance
Criteria or Specific Requirements
The Code of Federal Regulations, Title2, Subtitle A, Chapter II, Part 200, Subpart E, Section
200.439(a)(1) states:
“Capital expenditures for general purpose equipment, buildings, and land are unallowable as
direct charges, except with the prior written approval of the Federal awarding agency or passthrough
entity.” Furthermore, the California Department of Education’s (CDE) FAQs on Capital Expenditures state
the following:
“In accordance with 2 CFR 200.439, prior approval is required for any single big-ticket purchases
at the cost of $5,000 or more using the funding sources cited above. These purchases can
include general purpose equipment, buildings, and land, including material improvements. This
means one costly item (or several items which make up one unit) and the cost includes all the
ancillary expenses such as design costs, new electrical circuit for the item, and other related
fees.
To obtain approval, an LEA must fill out the Capital Expenditures Pre-Approval Application
Form.”
Condition
The District had a total of $193,002 in capital expenditures charged to ESF that was not preapproved
by CDE.
Cause
The cause appears to be attributed to the District’s improper monitoring and lack of knowledge
over this specific requirement. Additionally, a contributing factor appears to be a turnover in a
key position that provides oversight for this program.
Effect
As a result of the condition identified, the District was not in compliance with the Code of
Federal Regulations, Title 2, Subtitle A, Chapter II, Part 200, Subpart E, Section 200.439(a)(1).
Questioned Costs
A total of $193,002 in questioned costs were noted based on the condition identified.
Context
A single transaction was identified and was selected for testing. The testing resulted in the
condition identified above.
Repeat Finding
Yes. See prior year finding 2023-003. Recommendation
The District should become familiar with all of the compliance requirements with ESF. As a
resource, the District should utilize a combination of guidance provided by CDE and also by
Subpart E of the Uniform Guidance that provides guidance on cost principles. Additionally, the
District should establish more effective control activities and monitoring over how Federal funds
are spent to ensure compliance, moving forward.
Corrective Action Plan and Views of Responsible Officials
The project was identified in District plans and executed immediately prior to the change in
administrative leadership. After review it was noticed that prior capital approval was not
obtained prior execution of the project. Applications were subsequently submitted and under
review by the CDE at the time of this report preparation. The District acknowledges and has
provided professional development with staff, so all are aware of dealing with items that are
obtained with federal funds. Pending final answer regarding the prior approval by the CDE will
determine the next action of the District.
50000 – Reporting (Material Weakness, Material Noncompliance)
Federal Agency: U.S. Department of Education
Pass-Through Entity: California Department of Education
Program Name: COVID-19 ESSER III Fund: Learning Loss, COVID-19 ESSER III Fund, ESSER III State
Reserve Emergency Needs, COVID-19 ESSER III State Reserve Learning Loss, COVID-19 American
Rescue Plan – Homeless Children and Youth II
Federal Financial Assistance Listing: 84.425U and 84.425W
Compliance Requirement: Reporting
Type of Finding: Material Weakness and Material Non-Compliance
Criteria or Specific Requirements
Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.334, records and
supporting documents pertinent to a Federal award must be retained for a period of three years
from the date of submission of reports to the awarding agency or pass-through entity.
Condition
The District did not properly prepare its annual report for the Elementary and Secondary School
Emergency Relief Fund. Specifically, the District was unable to provide supporting documents
that agreed to the full-time equivalent (FTE) information reported to the California Department
of Education.
Cause
It appears that the condition has materialized due to the District not properly entering full-time
equivalent (FTE) information into the annual report for the reporting date.
Effect
The District has not complied with the requirements identified in Title 2, Code of Federal
Regulations, Part 200, Subpart D, Section 200.334.
Questioned Costs
There are no questioned costs associated with the condition identified. Context
A single annual report was identified and was selected for testing. The testing resulted in the
condition identified above.
Repeat Finding
Yes. See prior year finding 2023-002.
Recommendation
The District should ensure that all federal program reports are supported by adequate records.
These records should be maintained for a period of three years from the date of submission of
the reports to the awarding agency or pass-through entity.
Corrective Action Plan and Views of Responsible Officials
There was confusion as to what the data point should be used in regarding reporting FTE count
within this federal reporting module by past District staff. Clarity has been provided a strategy
has been created and professional development has been provided. The annual reporting period
is currently now open and correct FTE counts will be corrected for all reporting years.
50000 – Equipment Real Property Management (Material Weakness and Material Non-
Compliance)
Federal Agency: U.S. Department of Education
Pass-Through Entity: California Department of Education
Program Name: COVID-19 ESSER III Fund: Learning Loss, COVID-19 ESSER III Fund, ESSER III State
Reserve Emergency Needs, COVID-19 ESSER III State Reserve Learning Loss, COVID-19 American
Rescue Plan – Homeless Children and Youth II
Federal Financial Assistance Listing: 84.425U, 84.425W
Compliance Requirement: Equipment Real Property Management
Type of Finding: Material Weakness and Material Non-Compliance
Criteria or Specific Requirements
The Code of Federal Regulations, Title2, Subtitle A, Chapter II, Part 200, Subpart E, Section
200.439(a)(1) states:
“Capital expenditures for general purpose equipment, buildings, and land are unallowable as
direct charges, except with the prior written approval of the Federal awarding agency or passthrough
entity.” Furthermore, the California Department of Education’s (CDE) FAQs on Capital Expenditures state
the following:
“In accordance with 2 CFR 200.439, prior approval is required for any single big-ticket purchases
at the cost of $5,000 or more using the funding sources cited above. These purchases can
include general purpose equipment, buildings, and land, including material improvements. This
means one costly item (or several items which make up one unit) and the cost includes all the
ancillary expenses such as design costs, new electrical circuit for the item, and other related
fees.
To obtain approval, an LEA must fill out the Capital Expenditures Pre-Approval Application
Form.”
Condition
The District had a total of $193,002 in capital expenditures charged to ESF that was not preapproved
by CDE.
Cause
The cause appears to be attributed to the District’s improper monitoring and lack of knowledge
over this specific requirement. Additionally, a contributing factor appears to be a turnover in a
key position that provides oversight for this program.
Effect
As a result of the condition identified, the District was not in compliance with the Code of
Federal Regulations, Title 2, Subtitle A, Chapter II, Part 200, Subpart E, Section 200.439(a)(1).
Questioned Costs
A total of $193,002 in questioned costs were noted based on the condition identified.
Context
A single transaction was identified and was selected for testing. The testing resulted in the
condition identified above.
Repeat Finding
Yes. See prior year finding 2023-003. Recommendation
The District should become familiar with all of the compliance requirements with ESF. As a
resource, the District should utilize a combination of guidance provided by CDE and also by
Subpart E of the Uniform Guidance that provides guidance on cost principles. Additionally, the
District should establish more effective control activities and monitoring over how Federal funds
are spent to ensure compliance, moving forward.
Corrective Action Plan and Views of Responsible Officials
The project was identified in District plans and executed immediately prior to the change in
administrative leadership. After review it was noticed that prior capital approval was not
obtained prior execution of the project. Applications were subsequently submitted and under
review by the CDE at the time of this report preparation. The District acknowledges and has
provided professional development with staff, so all are aware of dealing with items that are
obtained with federal funds. Pending final answer regarding the prior approval by the CDE will
determine the next action of the District.
50000 – Reporting (Material Weakness, Material Noncompliance)
Federal Agency: U.S. Department of Education
Pass-Through Entity: California Department of Education
Program Name: COVID-19 ESSER III Fund: Learning Loss, COVID-19 ESSER III Fund, ESSER III State
Reserve Emergency Needs, COVID-19 ESSER III State Reserve Learning Loss, COVID-19 American
Rescue Plan – Homeless Children and Youth II
Federal Financial Assistance Listing: 84.425U and 84.425W
Compliance Requirement: Reporting
Type of Finding: Material Weakness and Material Non-Compliance
Criteria or Specific Requirements
Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.334, records and
supporting documents pertinent to a Federal award must be retained for a period of three years
from the date of submission of reports to the awarding agency or pass-through entity.
Condition
The District did not properly prepare its annual report for the Elementary and Secondary School
Emergency Relief Fund. Specifically, the District was unable to provide supporting documents
that agreed to the full-time equivalent (FTE) information reported to the California Department
of Education.
Cause
It appears that the condition has materialized due to the District not properly entering full-time
equivalent (FTE) information into the annual report for the reporting date.
Effect
The District has not complied with the requirements identified in Title 2, Code of Federal
Regulations, Part 200, Subpart D, Section 200.334.
Questioned Costs
There are no questioned costs associated with the condition identified. Context
A single annual report was identified and was selected for testing. The testing resulted in the
condition identified above.
Repeat Finding
Yes. See prior year finding 2023-002.
Recommendation
The District should ensure that all federal program reports are supported by adequate records.
These records should be maintained for a period of three years from the date of submission of
the reports to the awarding agency or pass-through entity.
Corrective Action Plan and Views of Responsible Officials
There was confusion as to what the data point should be used in regarding reporting FTE count
within this federal reporting module by past District staff. Clarity has been provided a strategy
has been created and professional development has been provided. The annual reporting period
is currently now open and correct FTE counts will be corrected for all reporting years.
50000 – Equipment Real Property Management (Material Weakness and Material Non-
Compliance)
Federal Agency: U.S. Department of Education
Pass-Through Entity: California Department of Education
Program Name: COVID-19 ESSER III Fund: Learning Loss, COVID-19 ESSER III Fund, ESSER III State
Reserve Emergency Needs, COVID-19 ESSER III State Reserve Learning Loss, COVID-19 American
Rescue Plan – Homeless Children and Youth II
Federal Financial Assistance Listing: 84.425U, 84.425W
Compliance Requirement: Equipment Real Property Management
Type of Finding: Material Weakness and Material Non-Compliance
Criteria or Specific Requirements
The Code of Federal Regulations, Title2, Subtitle A, Chapter II, Part 200, Subpart E, Section
200.439(a)(1) states:
“Capital expenditures for general purpose equipment, buildings, and land are unallowable as
direct charges, except with the prior written approval of the Federal awarding agency or passthrough
entity.” Furthermore, the California Department of Education’s (CDE) FAQs on Capital Expenditures state
the following:
“In accordance with 2 CFR 200.439, prior approval is required for any single big-ticket purchases
at the cost of $5,000 or more using the funding sources cited above. These purchases can
include general purpose equipment, buildings, and land, including material improvements. This
means one costly item (or several items which make up one unit) and the cost includes all the
ancillary expenses such as design costs, new electrical circuit for the item, and other related
fees.
To obtain approval, an LEA must fill out the Capital Expenditures Pre-Approval Application
Form.”
Condition
The District had a total of $193,002 in capital expenditures charged to ESF that was not preapproved
by CDE.
Cause
The cause appears to be attributed to the District’s improper monitoring and lack of knowledge
over this specific requirement. Additionally, a contributing factor appears to be a turnover in a
key position that provides oversight for this program.
Effect
As a result of the condition identified, the District was not in compliance with the Code of
Federal Regulations, Title 2, Subtitle A, Chapter II, Part 200, Subpart E, Section 200.439(a)(1).
Questioned Costs
A total of $193,002 in questioned costs were noted based on the condition identified.
Context
A single transaction was identified and was selected for testing. The testing resulted in the
condition identified above.
Repeat Finding
Yes. See prior year finding 2023-003. Recommendation
The District should become familiar with all of the compliance requirements with ESF. As a
resource, the District should utilize a combination of guidance provided by CDE and also by
Subpart E of the Uniform Guidance that provides guidance on cost principles. Additionally, the
District should establish more effective control activities and monitoring over how Federal funds
are spent to ensure compliance, moving forward.
Corrective Action Plan and Views of Responsible Officials
The project was identified in District plans and executed immediately prior to the change in
administrative leadership. After review it was noticed that prior capital approval was not
obtained prior execution of the project. Applications were subsequently submitted and under
review by the CDE at the time of this report preparation. The District acknowledges and has
provided professional development with staff, so all are aware of dealing with items that are
obtained with federal funds. Pending final answer regarding the prior approval by the CDE will
determine the next action of the District.