Finding Text
50000 – ESSER Reporting
Federal Agency: U.S. Department of Education (ED)
Pass-Through Entity: California Department of Education
Program Name: Education Stabilization Fund
Federal Financial Assistance Listing: 84.425D, 84.425U, 84.425W
Compliance Requirement: Reporting
Criteria or Specific Requirements
Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.334, 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
Material Weakness in Internal Control over Compliance - The District was unable to provide
financial records or supporting documents that agreed to the annual expenditure report
submitted to the California Department of Education.
Cause
The identified condition appears to have materialized due to insufficient procedures related to
the retention of financial records.
Effect
The District has not complied with the requirements identified in Title 2, Code of Federal
Regulations, Part 200, Subpart D, Section 200.334.
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.
Repeat Finding (Yes or No)
No.
Recommendation
The District should ensure that all federal reports are supported by financial reports. These
records should be stored in a centralized location made accessible to necessary staff members
and should be retained in accordance with necessary timeframes for compliance with federal
and state regulations.