Audit 44396

CHOWCHILLA UNION HIGH SCHOOL DISTRICT SCHEDULE OF AUDIT FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2022 Federal Award Findings and Questioned Costs Finding Identification 2022 ? 002 Federal ? Elementary and Secondary School Emergency II Relief Fund Program #50000 Federal Program Information U.S. Department of Education Award Year: 2021-22 Catalog Number: 84.425 Passed Through: California Department of Education Criteria or Specific Requirement The Elementary and Secondary School Emergency Relief II (ESSER II) Fund Program funded through the Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act, requires schools utilizing ESSER II funds for capital equipment or improvements to land, buildings or equipment must request prior approval by CDE. Condition While performing procedures to test ESSER II Program expenditures we noted that the District did not timely request/receive approval prior to processing capital expenditures associated with a HVAC Unit/Fridge Freezer Combo project and storage containers for supplies used to safeguard against COVID-19. The district applied and received approval for the capitalizable project and storage containers after the processing of initial costs. Cause Due to understaffing, the requests for approval were not processed timely. Effect The Chowchilla Union High School District did not comply with the requirements of acquiring preapproval prior to beginning a capital acquisition project. Questioned Costs None, District applied and received CDE approval for the capitalizable project and storage containers after processing initial costs for the capital project; therefore, no monetary impact to ESSER II funds. Identification of Repeat Finding The audit finding is not a repeat of a finding in the immediately prior audit. Recommendation The Chowchilla Union High School District needs to ensure staff can track and implement all requirements for restricted funded resources in order to be in compliance with requirements. Views of responsible officials and planned corrective actions The District agrees with this finding. Please refer to the corrective action within the Findings and Recommendations Section.

CHOWCHILLA UNION HIGH SCHOOL DISTRICT SCHEDULE OF AUDIT FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2022 Federal Award Findings and Questioned Costs Finding Identification 2022 ? 002 Federal ? Elementary and Secondary School Emergency II Relief Fund Program #50000 Federal Program Information U.S. Department of Education Award Year: 2021-22 Catalog Number: 84.425 Passed Through: California Department of Education Criteria or Specific Requirement The Elementary and Secondary School Emergency Relief II (ESSER II) Fund Program funded through the Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act, requires schools utilizing ESSER II funds for capital equipment or improvements to land, buildings or equipment must request prior approval by CDE. Condition While performing procedures to test ESSER II Program expenditures we noted that the District did not timely request/receive approval prior to processing capital expenditures associated with a HVAC Unit/Fridge Freezer Combo project and storage containers for supplies used to safeguard against COVID-19. The district applied and received approval for the capitalizable project and storage containers after the processing of initial costs. Cause Due to understaffing, the requests for approval were not processed timely. Effect The Chowchilla Union High School District did not comply with the requirements of acquiring preapproval prior to beginning a capital acquisition project. Questioned Costs None, District applied and received CDE approval for the capitalizable project and storage containers after processing initial costs for the capital project; therefore, no monetary impact to ESSER II funds. Identification of Repeat Finding The audit finding is not a repeat of a finding in the immediately prior audit. Recommendation The Chowchilla Union High School District needs to ensure staff can track and implement all requirements for restricted funded resources in order to be in compliance with requirements. Views of responsible officials and planned corrective actions The District agrees with this finding. Please refer to the corrective action within the Findings and Recommendations Section.