Finding Text
50000 (Reporting, Significant Deficiency, and Noncompliance)
Federal Program Affected
Federal Agency: U.S. Department of Education
Pass-Through Entity: California Department of Education
Program Name: Education Stabilization Fund
Assistance Listing Numbers: 84.425C, 84.425D, 84.425U
Criteria or Specific Requirements
Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of reports to the awarding agency or pass-through entity.
Condition
The District was unable to provide supporting documents that agreed to the full-time equivalent (FTE) information reported 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 District personnel and through review of available supporting documentation.
Effect
The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333.
Cause
The identified condition appears to have materialized due to insufficient procedures related to the retention of federal program records.
Repeat Finding
Yes, similar reporting errors were identified in prior year finding 2022-002.
Recommendation
The District should ensure that all federal program reports are supported by adequate records. These records should be maintained for a period of three years from the date of submission of the reports to the awarding agency or pass-through entity.