Finding Text
Federal Agency: U.S. Department of Education
Pass-Through Entity: California Department of
Education Federal Program: Education Stabilization
Fund Assistance Listing Number: 84.425
Compliance Requirement: Reporting
Type of Finding: Significant Deficiency and Non-Compliance Criteria or Specific Requirements
Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.334, records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of reports to the awarding agency or pass-through entity.
Condition
The District did not properly prepare two annual reports for the Elementary and Secondary School
Emergency Relief Fund.
The District was unable to provide supporting documentation that agreed to the expenditures reported to the California Department of Education.
The District was unable to provide supporting documents that agreed to the fulltime equivalent (FTE) information reported to the California Department of Education.
Questioned Costs
There are no questioned costs associated with the condition identified.
Context
The condition was identified through inquiry with District personnel and through review of available supporting documentation.
Effect
The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.334.
Cause
It appears that the condition has materialized due to the District not properly entering program expenditures from their financial system into the quarterly reports for each reporting date.
Repeat Finding
No.
Recommendation
The District should ensure that all federal program reports are supported by adequate records. These records should be maintained for a period of three years from the date of submission of the reports to the awarding agency or pass-through entity.
Corrective Action Plan and Views of Responsible Officials
Moving forward, the District will ensure that all items reported to various agencies, including the California Department of Education, are supported and are retained to external review.