Finding Text
Criteria or specific requirement: Section 18005 of the CARES Act, as amended and extended through the ESSER programs, and implementing guidance issued by the U.S. Department of Education, require local educational agencies (LEAs) receiving ESSER funds to provide equitable services to eligible private school students and teachers. LEAs are required to engage in timely and meaningful consultation with representatives of private schools, determine the proportionate share of funds, and ensure services are provided in accordance with applicable requirements. Condition: The District did not comply with equitable services requirements for ESSER funds. Specifically, the District did not adequately document or perform timely and meaningful consultation with eligible private school officials, and required procedures to determine and provide equitable services to private school students and teachers were not followed for the period tested. Questioned costs: None Context: There was no communication with private schools regarding ESSER funding. Cause: The District did not have sufficient policies, procedures, or monitoring controls in place to ensure compliance with equitable services requirements for ESSER funds. In addition, staff responsible for administering ESSER programs were not adequately trained on the private school participation requirements. Effect: As a result of this condition, the District did not provide assurance that eligible private school students and teachers received equitable services as required. Repeat Finding: No Recommendation: We recommend the District establish and document formal procedures to ensure compliance with equitable services requirements for ESSER funds. These procedures should include timely and meaningful consultation with private school officials, proper documentation of consultation and decision‑making, and ongoing monitoring to ensure services are provided in accordance with federal requirements. Views of responsible officials: [There is no disagreement with the audit finding.] Action taken in response to finding: We will ensure compliance with equitable services to private schools. Name of the contact person responsible for corrective action: Stacy Rodriguez Director of Finance Planned completion date for corrective action plan: September 2025