Audit 376684

50000 – Activities Allowed or Unallowed and Allowable Costs/Cost Principles 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 Identification Number: 14329 Award Year: 2025 Compliance Requirement: A/B (Activities Allowed or Unallowed and Allowable Costs/Cost Principles) Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria Per Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.505(a)(1), A cost is allocable to a Federal award or other cost objective if the cost is assignable to that federal award or other cost objective in accordance with the relative benefits received. This standard is met if the cost satisfies any of the following criteria: Is incurred specifically for the Federal award. Condition Through review of wages charged to the federal program, it was noted that one employee’s extra duty was not incurred specifically for the federal award. Cause The identified condition appears to have materialized due to ineffective monitoring. Effect As a result of the condition identified, the District was not in compliance with the Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.505(a)(1). The District charged unallowable extra duty salaries of one employee to the federal award. Questioned Costs There were no questioned costs associated with the identified condition. Context A nonstatistical sample of 40 out of 1,279 was initially tested. This resulted in one instance of immaterial noncompliance. In response to this immaterial noncompliance, 20 additional samples were tested with no additional noncompliance noted. Repeat Finding No. Recommendation The District should establish more effective internal controls and monitoring over how federal funds are spent to ensure compliance.

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 Identification Number: 14329 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 funs to school sites and eligible private schools by the LEA. Condition The District was unable to provide documentation used to populate student enrollment counts on the CARS report. Cause The identified condition appears to have materialized due to ineffective monitoring over this specific compliance requirement and staff turnover. Effect Allocation schedule by school site was inaccurate by immaterial amounts for five of 13 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 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 keep 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 CALPADS 1.17 for all sites’ student enrollment counts and keep these files on record.