Audit 375893

50000 – Eligibility Federal Agency: Department of Education Pass-Through Entity: California Department of Education Program Name: Title I, Part A, Basic Grants Low Income and Neglected Federal Financial Assistance Listing: 84.010 Award Year: 2025 Compliance Requirement: E (Eligibility) Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria Per Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.78(a), LEAs are required to report Title I, Part A School Student Counts data collection on their Consolidated Application and Reporting System (CARS). The purpose of Title I, Part A School Student Counts is to report low-income measurement, student enrollment counts, and low-income student enrollment counts. School allocations are reported in the CARS, which is used to distribute funds to school sites and eligible private schools by the LEA. Condition The District was unable to provide documentation used to populate student low-income enrollment counts on the CARS report for one site. Cause The identified condition appears to have materialized due to ineffective monitoring over this specific compliance requirement. Effect Allocation schedule by school site was inaccurate by immaterial amounts for one of six school sites. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified during the course of our review of supporting documents and our inquiry with the District’s personnel. One of one Title I, Part A School Allocations form was selected for testing. Repeat Finding No. Recommendation The District may elect to use the pre-populated figures in this section of the CARS. Prepopulated figures are derived from the California Longitudinal Pupil Achievement Data Systems (CALPADS) Fall 1 data collection (CALPADS 1.17). Additionally, the District may elect to revise pre-populated figures with the CALPADS 1.17 reports from prior year or current year. Most importantly, if the District elects to revise the pre-populated figures it must be consistent in terms of using the same CALPAIDS 1.17 for all sites’ student enrollment counts and keep these files on record.