Finding 30854 (2022-002)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2022
Accepted
2023-01-29

AI Summary

  • Core Issue: The School Plan for Student Achievement (SPSA) did not include proposed expenditures for Title I funds, failing to meet federal and state requirements.
  • Impacted Requirements: Activities must align with the comprehensive needs assessment and be approved by the School Site Council as per ESSA and Education Code.
  • Recommended Follow-Up: The County Office should review and ensure compliance with federal and state guidelines for SPSA documentation and expenditures.

Finding Text

SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2022 - 002 / 50000 U.S. Department of Education - Passed through California Department of Education Title I Part A ALN 84.010 2021-22 TITLE I SCHOOLWIDE PROGRAMS Criteria: Title I Schoolwide Programs (SWP) should always consider the following general criteria when approving activities or expenditures supported with Title I, Part A funds: ? The activity and/or expenditure meets a need identified in the comprehensive needs assessment (ESSA Section 1114(b)(6); ? The activity and/or expenditure is included in the approved Single Plan for Student Achievement (SPSA) (Education Code Section 64001(g)(C)(3); ? The activity and/or expenditure has been reviewed, approved, and recommended by the School Site Council to the local governing board (Education Code Section 64001(d). Condition: The SPSA did not include the proposed expenditure of funds, allocated to the schools through the consolidated application, to address the findings identified in needs assessment. Questioned Cost: None. We determined that Title I, Part A funds were spent on student related services, and support teachers, whose payroll charges allocated to the Title I, Part A program were supported by time and effort distribution records in accordance with 2 CFR 200.430(i)(1)(vii). Context: The condition was noted at Wellington M. Smith, Jr. School and Salinas Community School. Effect: The County Office did not comply with Federal and State requirements related to Title I Schoolwide Programs. Cause: The County Office did not review the SPSA prepared by the school sites to ensure that it complied with Federal and State requirements. Recommendation: The County Office should review the Federal and State guidelines for preparing and documenting activities/expenditures in the SPSA. County Response: The Alternative Education Department has established a procedure to ensure that the relationship between the planned supplemental instructional program and the planned expenditures are clearly reflected in the School Plan for Student Achievement (SPSA). Annually the department shall evaluate the effectiveness of the SPSA plan. The Alternative Education Department shall monitor student progress and if there is a need to modify the school?s plan in the current year, the Alternative Education Department shall update the SPSA and determine if a budget adjustment is required.

Corrective Action Plan

Finding 2022 ? 002/50000 Section III ? Federal Award Findings U.S. Department of Education ? Passed through California Department of Ed (Title I Part A) TITLE I SCHOOLWIDE PROGRAMS County Response: The Alternative Education Department has established a procedure to ensure that the relationship between the planned supplemental instructional program and the planned expenditures are clearly reflected in the School Plan for Student Achievement (SPSA). Annually the department shall evaluate the effectiveness of the SPSA plan. The Alternative Education Department shall monitor student progress and if there is a need to modify the school?s plan in the current year, the Alternative Education Department shall update the SPSA and determine if a budget adjustment is required. Contact Person responsible for corrective action: Victoria Sorensen 831.784.4226 Ernesto Vela 831.755.1405 Completion Date: January 15, 2023

Categories

Allowable Costs / Cost Principles

Other Findings in this Audit

  • 30855 2022-002
    Significant Deficiency
  • 30856 2022-002
    Significant Deficiency
  • 30857 2022-002
    Significant Deficiency
  • 607296 2022-002
    Significant Deficiency
  • 607297 2022-002
    Significant Deficiency
  • 607298 2022-002
    Significant Deficiency
  • 607299 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.600 Head Start $11.70M
84.011 Migrant Education_state Grant Program $805,066
94.006 Americorps $512,042
84.287 Twenty-First Century Community Learning Centers $337,645
84.196 Education for Homeless Children and Youth $250,000
84.425 Covid-19 Education Stabilization Fund $234,955
84.010 Title I Grants to Local Educational Agencies $133,448
84.181 Special Education-Grants for Infants and Families $111,853
84.425 Education Stabilization Fund $105,588
10.558 Child and Adult Care Food Program $75,289
84.365 English Language Acquisition State Grants $71,692
84.027 Special Education_grants to States $62,178
93.575 Child Care and Development Block Grant $56,647
84.002 Adult Education - Basic Grants to States $43,349
84.367 Improving Teacher Quality State Grants $23,732
84.048 Career and Technical Education -- Basic Grants to States $17,962
84.424 Student Support and Academic Enrichment Program $14,219
10.665 Schools and Roads - Grants to States $7,678
10.555 National School Lunch Program $4,154
84.173 Special Education_preschool Grants $2,994