Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: COVID-19: COVID-19: Elementary and Secondary School Emergency Relief (ESSER) Fund and COVID-19: Elementary and Secondary School Emergency Relief II (ESSER II) Fund Assistance Listing Number: 84.425D Compliance Requirement: A/B Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.430(i)(1)(vii), Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must 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 The Organization did not have sufficient controls in place to ensure that employees charged to the program maintain time accounting documentation in accordance with federal requirements. Questioned Costs There were no direct questioned costs associated with the condition identified. Context A significant amount of the federal expenditures related to these programs are derived from payroll costs. While the salaries appear to be reasonable and necessary for the program objectives, the Organization did not provide the required supporting documentation as outlined in the Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.430 (i)(1)(vii) for two of 56 employees selected for testing. Effect The Organization has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.430 (i)(1)(vii). Cause The condition identified appears to have materialized due to clerical oversight and lack of appropriate review. Repeat Finding No. Recommendation The Organization should review the requirements stated in Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.430 (i)(1)(vii) and implement a procedure to address the control deficiency identified with the Organization?s time accounting documentation as it relates to employees working on multiple activities or cost objectives.
Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: COVID-19: COVID-19: Elementary and Secondary School Emergency Relief (ESSER) Fund and COVID-19: Elementary and Secondary School Emergency Relief II (ESSER II) Fund Assistance Listing Number: 84.425D Compliance Requirement: A/B Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.430(i)(1)(vii), Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must 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 The Organization did not have sufficient controls in place to ensure that employees charged to the program maintain time accounting documentation in accordance with federal requirements. Questioned Costs There were no direct questioned costs associated with the condition identified. Context A significant amount of the federal expenditures related to these programs are derived from payroll costs. While the salaries appear to be reasonable and necessary for the program objectives, the Organization did not provide the required supporting documentation as outlined in the Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.430 (i)(1)(vii) for two of 56 employees selected for testing. Effect The Organization has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.430 (i)(1)(vii). Cause The condition identified appears to have materialized due to clerical oversight and lack of appropriate review. Repeat Finding No. Recommendation The Organization should review the requirements stated in Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.430 (i)(1)(vii) and implement a procedure to address the control deficiency identified with the Organization?s time accounting documentation as it relates to employees working on multiple activities or cost objectives.
Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: COVID-19: COVID-19: Elementary and Secondary School Emergency Relief II (ESSER II) Fund and COVID-19: Governor's Emergency Education Relief Fund Learning Loss Mitigation Assistance Listing Number: 84.425D, 84.425C Compliance Requirement: L Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The Organization was unable to provide financial records or supporting documents that agreed to the expenditure information reported to the California Department of Education. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with Organization personnel and through the unsuccessful request to review available supporting documentation. Effect The Organization has not complied with the requirement identified in Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding No. Recommendation The Organization should ensure that all federal expenditure reports are supported by financial reports. These records should be maintained for a period of three years from the date of submission of the expenditure reports to the awarding agency or pass-through entity.
Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: COVID-19: COVID-19: Elementary and Secondary School Emergency Relief II (ESSER II) Fund and COVID-19: Governor's Emergency Education Relief Fund Learning Loss Mitigation Assistance Listing Number: 84.425D, 84.425C Compliance Requirement: L Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The Organization was unable to provide financial records or supporting documents that agreed to the expenditure information reported to the California Department of Education. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with Organization personnel and through the unsuccessful request to review available supporting documentation. Effect The Organization has not complied with the requirement identified in Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding No. Recommendation The Organization should ensure that all federal expenditure reports are supported by financial reports. These records should be maintained for a period of three years from the date of submission of the expenditure reports to the awarding agency or pass-through entity.
Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: Title I, Part A, Basic Grants Low-Income and Neglected Assistance Listing Number: 84.010 Compliance Requirement: G Criteria or Specific Requirements Title 34, Code of Federal Regulations, Part 299, Subpart D, Section 299.5 requires an Organization receiving funds for Title I, Part A, Basic Grants Low-Income and Neglected program may receive its full allocation of funds only if the SEA finds that either the combined fiscal effort per student or the aggregate expenditures of State and local funds with respect to the provision of free public education in the LEA for the preceding fiscal year was not less than 90% of the combined fiscal effort per student or the aggregate expenditures for the second preceding fiscal year. Condition While the Organization did meet the required maintenance of effort requirement as outlined in Title 34, Code of Federal Regulations, Part 299, Subpart D, Section 299.5, the calculation that was provided to the auditor did not reconcile back to the general ledger. Questioned Costs There were no direct questioned costs associated with the condition identified. Context The condition was identified as a result of inquiry with the Organization?s Business Services personnel and through review of the Every Student Succeeds Act Maintenance of Effort form. Effect The Organization?s controls and procedures related to the preparation of the calculation failed to detect the input errors on the calculation. Cause The condition identified appears to have materialized due to clerical oversight and lack of appropriate review. Repeat Finding Yes, see finding 2021-003. Recommendation The Organization should review the requirement stated in Title 34, Code of Federal Regulations, Part 299, Subpart D, Section 299.5 and implement a procedure to address the deficiency currently identified with the Organization?s documentation of procurement processes.
Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: Title I, Part A, Basic Grants Low-Income and Neglected Assistance Listing Number: 84.010 Compliance Requirement: L Criteria or Specific Requirements Each year, a State Education Agency (SEA) must submit its average state per pupil expenditure (SPPE) data to the National Center for Education Statistics. These SPPE data are used by the Department of Education to make allocations under several Elementary and Secondary Education Act (ESEA) programs, include Title I, Part A. The Organization is required to submit SPPE data to the SEA for the SEA?s report. Condition The Organization does not have procedures in place to ensure that SPPE data is calculated and reported accurately. Questioned Costs There were no direct questioned costs associated with the condition identified. Context The condition was identified as a result of inquiry with the Organization's Business Services personnel and through review of supporting documents. Effect Due to a clerical error when the Organization calculated the annual SPPE data, the Organization?s SPPE data was inaccurately calculated and reported. Cause The condition identified appears to have materialized due to an undetected clerical error when performing the SPPE data calculation. Repeat Finding No. Recommendation The Organization should implement controls to ensure that the SPPE data calculation is properly calculated and reviewed prior to reporting.
Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: COVID-19: COVID-19: Elementary and Secondary School Emergency Relief (ESSER) Fund and COVID-19: Elementary and Secondary School Emergency Relief II (ESSER II) Fund Assistance Listing Number: 84.425D Compliance Requirement: A/B Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.430(i)(1)(vii), Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must 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 The Organization did not have sufficient controls in place to ensure that employees charged to the program maintain time accounting documentation in accordance with federal requirements. Questioned Costs There were no direct questioned costs associated with the condition identified. Context A significant amount of the federal expenditures related to these programs are derived from payroll costs. While the salaries appear to be reasonable and necessary for the program objectives, the Organization did not provide the required supporting documentation as outlined in the Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.430 (i)(1)(vii) for two of 56 employees selected for testing. Effect The Organization has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.430 (i)(1)(vii). Cause The condition identified appears to have materialized due to clerical oversight and lack of appropriate review. Repeat Finding No. Recommendation The Organization should review the requirements stated in Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.430 (i)(1)(vii) and implement a procedure to address the control deficiency identified with the Organization?s time accounting documentation as it relates to employees working on multiple activities or cost objectives.
Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: COVID-19: COVID-19: Elementary and Secondary School Emergency Relief (ESSER) Fund and COVID-19: Elementary and Secondary School Emergency Relief II (ESSER II) Fund Assistance Listing Number: 84.425D Compliance Requirement: A/B Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.430(i)(1)(vii), Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must 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 The Organization did not have sufficient controls in place to ensure that employees charged to the program maintain time accounting documentation in accordance with federal requirements. Questioned Costs There were no direct questioned costs associated with the condition identified. Context A significant amount of the federal expenditures related to these programs are derived from payroll costs. While the salaries appear to be reasonable and necessary for the program objectives, the Organization did not provide the required supporting documentation as outlined in the Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.430 (i)(1)(vii) for two of 56 employees selected for testing. Effect The Organization has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.430 (i)(1)(vii). Cause The condition identified appears to have materialized due to clerical oversight and lack of appropriate review. Repeat Finding No. Recommendation The Organization should review the requirements stated in Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.430 (i)(1)(vii) and implement a procedure to address the control deficiency identified with the Organization?s time accounting documentation as it relates to employees working on multiple activities or cost objectives.
Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: COVID-19: COVID-19: Elementary and Secondary School Emergency Relief II (ESSER II) Fund and COVID-19: Governor's Emergency Education Relief Fund Learning Loss Mitigation Assistance Listing Number: 84.425D, 84.425C Compliance Requirement: L Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The Organization was unable to provide financial records or supporting documents that agreed to the expenditure information reported to the California Department of Education. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with Organization personnel and through the unsuccessful request to review available supporting documentation. Effect The Organization has not complied with the requirement identified in Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding No. Recommendation The Organization should ensure that all federal expenditure reports are supported by financial reports. These records should be maintained for a period of three years from the date of submission of the expenditure reports to the awarding agency or pass-through entity.
Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: COVID-19: COVID-19: Elementary and Secondary School Emergency Relief II (ESSER II) Fund and COVID-19: Governor's Emergency Education Relief Fund Learning Loss Mitigation Assistance Listing Number: 84.425D, 84.425C Compliance Requirement: L Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The Organization was unable to provide financial records or supporting documents that agreed to the expenditure information reported to the California Department of Education. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with Organization personnel and through the unsuccessful request to review available supporting documentation. Effect The Organization has not complied with the requirement identified in Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding No. Recommendation The Organization should ensure that all federal expenditure reports are supported by financial reports. These records should be maintained for a period of three years from the date of submission of the expenditure reports to the awarding agency or pass-through entity.
Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: Title I, Part A, Basic Grants Low-Income and Neglected Assistance Listing Number: 84.010 Compliance Requirement: G Criteria or Specific Requirements Title 34, Code of Federal Regulations, Part 299, Subpart D, Section 299.5 requires an Organization receiving funds for Title I, Part A, Basic Grants Low-Income and Neglected program may receive its full allocation of funds only if the SEA finds that either the combined fiscal effort per student or the aggregate expenditures of State and local funds with respect to the provision of free public education in the LEA for the preceding fiscal year was not less than 90% of the combined fiscal effort per student or the aggregate expenditures for the second preceding fiscal year. Condition While the Organization did meet the required maintenance of effort requirement as outlined in Title 34, Code of Federal Regulations, Part 299, Subpart D, Section 299.5, the calculation that was provided to the auditor did not reconcile back to the general ledger. Questioned Costs There were no direct questioned costs associated with the condition identified. Context The condition was identified as a result of inquiry with the Organization?s Business Services personnel and through review of the Every Student Succeeds Act Maintenance of Effort form. Effect The Organization?s controls and procedures related to the preparation of the calculation failed to detect the input errors on the calculation. Cause The condition identified appears to have materialized due to clerical oversight and lack of appropriate review. Repeat Finding Yes, see finding 2021-003. Recommendation The Organization should review the requirement stated in Title 34, Code of Federal Regulations, Part 299, Subpart D, Section 299.5 and implement a procedure to address the deficiency currently identified with the Organization?s documentation of procurement processes.
Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: Title I, Part A, Basic Grants Low-Income and Neglected Assistance Listing Number: 84.010 Compliance Requirement: L Criteria or Specific Requirements Each year, a State Education Agency (SEA) must submit its average state per pupil expenditure (SPPE) data to the National Center for Education Statistics. These SPPE data are used by the Department of Education to make allocations under several Elementary and Secondary Education Act (ESEA) programs, include Title I, Part A. The Organization is required to submit SPPE data to the SEA for the SEA?s report. Condition The Organization does not have procedures in place to ensure that SPPE data is calculated and reported accurately. Questioned Costs There were no direct questioned costs associated with the condition identified. Context The condition was identified as a result of inquiry with the Organization's Business Services personnel and through review of supporting documents. Effect Due to a clerical error when the Organization calculated the annual SPPE data, the Organization?s SPPE data was inaccurately calculated and reported. Cause The condition identified appears to have materialized due to an undetected clerical error when performing the SPPE data calculation. Repeat Finding No. Recommendation The Organization should implement controls to ensure that the SPPE data calculation is properly calculated and reviewed prior to reporting.