Finding Text
Federal Agency: U.S. Department of Education Pass-through Entity: California Department of Education Federal Program: COVID-19 Education Stabilization Fund ALN: 84.425C, 84.425D (FY 2021-2022) Compliance Requirement: Reporting Type of Finding: Significant Deficiency and Noncompliance Criteria or Specific Requirements Local education agencies must comply with all reporting requirements that the Department of Education may reasonably require. Section 15011 of Division B of the Coronavirus Aid, Relief, and Economic Security (CARES) Act requires that a grantee submit quarterly reports. ESSER Funds awarded under the American Rescue Plan (ARP) Act of 2021 are subject to the same quarterly reporting requirements. Condition The Organization did not properly prepare the quarterly reports for the Elementary and Secondary School Emergency Relief (ESSER) Fund, Elementary and Secondary School Emergency Relief II (ESSER II) Fund, and Governor?s Emergency Education Relief (GEER) Fund. Questioned Costs There are no questioned costs associated with the condition identified. Context The condition was identified during the course of our review of supporting documents and per inquiry with the Organization?s fiscal consultant. Effect The Organization did not report the programs? activities accurately to the pass-through entity (California Department of Education). Cause It appears that the cause is primarily attributed to the turn-over of key business personnel at the Organization which impaired the Organization?s ability to report accurately information that?s aligned with activities posted on the Organization?s accounting system. Repeat Finding No. Recommendation The Organization should identify all reporting requirements and ensure that all reports are submitted timely and accurately. In addition, the Organization should develop contingency plans to ensure that these reports are prepared and submitted even in a situation where the Organization experiences turn-over of employees.