Finding Text
50000 ? COVID-19: Elementary and Secondary Emergency Relief II (ESSER II) Fund ? Equipment and Real Property Management (Material Weakness in Internal Control, Material Noncompliance) Federal Program Affected Program Name: COVID-19: Elementary and Secondary Emergency Relief II (ESSER II) Fund Assistance Listing Number: 84.425D Pass-Through Entity: California Department of Education Federal Agency: U.S. Department of Education Criteria or Specific Requirements Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.439 requires the District to obtain written approval from the California Department of Education (CDE) prior to purchasing equipment for which the per unit costs exceeds $5,000. Condition The District expended $13,811 of ESSER II funds on capital expenditures that were not preapproved by the pass-through agency, as required. The District has submitted the request for a retroactive approval; however, the District has not received a response. Questioned Costs As a result of the condition identified above, a total of $13,811 in questioned costs were identified. Context The condition was identified as a result of inquiry with the District?s Business Services personnel and review of ESSER II expenditure and related invoices. Effect The District currently assumes all the risk of non-compliance with requirements stated under Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.439 due to the lack of preapproval from the pass-through agency, as required. Cause The condition identified appears to have materialized due to the District?s lack of awareness of requirements under Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.439.