Finding Text
50000 – Reporting (Significant Deficiency, Noncompliance)
Federal Program Affected
Federal Agency: U.S. Department of Education
Pass-Through Entity: California Department of Education
Program Names: COVID-19 – Elementary and Secondary School Emergency Relief Funds
Assistance Listing Number: 84.425D, 84.425U
Compliance Requirement: Reporting
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 and annual reports. ESSER Funds awarded under the American Rescue Plan (ARP) Act of 2021 are subject to the same quarterly and annual reporting requirements.
Condition
The County misreported Full-Time Equivalent (FTE) positions as of September 20, 2022 on the ESSER Annual Data Collection: General ESSER Information Report that was submitted to the California Department of Education.
Questioned Costs
There were no questioned costs associated with the identified condition.
Context
The condition was identified through inquiry with County personnel and through the review of documentation used to prepare the reports.
Effect
The County has not accurately reported full-time equivalent (FTE) positions and, as such, is not in compliance with the reporting requirements for the programs.
Cause
The identified condition appears to have materialized due to insufficient procedures related to the review process.
Repeat Finding
No.
Recommendation
The County should ensure that all full-time equivalent (FTE) positions reported on the ESSER Annual Data Collection: General ESSER Information Report are based on actual FTE positions.