Finding Text
50000 – Reporting (Material Weakness, Material Noncompliance)
Federal Agency: U.S. Department of Education
Pass-Through Entity: California Department of Education
Program Name: COVID-19 ESSER III Fund: Learning Loss, COVID-19 ESSER III Fund, ESSER III State
Reserve Emergency Needs, COVID-19 ESSER III State Reserve Learning Loss, COVID-19 American
Rescue Plan – Homeless Children and Youth II
Federal Financial Assistance Listing: 84.425U and 84.425W
Compliance Requirement: Reporting
Type of Finding: Material Weakness and Material 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 its annual report for the Elementary and Secondary School
Emergency Relief Fund. Specifically, the District was unable to provide supporting documents
that agreed to the full-time equivalent (FTE) information reported to the California Department
of Education.
Cause
It appears that the condition has materialized due to the District not properly entering full-time
equivalent (FTE) information into the annual report for the reporting date.
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
A single annual report was identified and was selected for testing. The testing resulted in the
condition identified above.
Repeat Finding
Yes. See prior year finding 2023-002.
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
There was confusion as to what the data point should be used in regarding reporting FTE count
within this federal reporting module by past District staff. Clarity has been provided a strategy
has been created and professional development has been provided. The annual reporting period
is currently now open and correct FTE counts will be corrected for all reporting years.