Audit 59340

CHAWANAKEE UNIFIED SCHOOL DISTRICT SCHEDULE OF AUDIT FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2022 Federal Award Findings and Questioned Costs Finding Identification 2022 ? 006 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 equipment expenditures associated with a new School HVAC project. Cause Due to change in administrative personnel, including the Chief Business Officer, the request for approval was not processed timely. Effect The Chawanakee Unified School District did not comply with the requirements of acquiring approval prior to purchasing/beginning a capital equipment acquisition project. Questioned Costs None, District subsequently reclassified the expenditure to non-restricted resources thereby 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 Chawanakee Unified School District needs to implement procedures to track 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.

CHAWANAKEE UNIFIED SCHOOL DISTRICT SCHEDULE OF AUDIT FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2022 Federal Award Findings and Questioned Costs Finding Identification 2022 ? 006 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 equipment expenditures associated with a new School HVAC project. Cause Due to change in administrative personnel, including the Chief Business Officer, the request for approval was not processed timely. Effect The Chawanakee Unified School District did not comply with the requirements of acquiring approval prior to purchasing/beginning a capital equipment acquisition project. Questioned Costs None, District subsequently reclassified the expenditure to non-restricted resources thereby 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 Chawanakee Unified School District needs to implement procedures to track 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.