Finding Text
50000 – Reporting (Material Weakness in Internal Control over Compliance, Material Noncompliance)
Federal Program Affected
Federal Agency: U.S. Department of Education
Pass-Through Entity: California Department of Education (CDE)
Program Name: COVID-19: Elementary and Secondary School Emergency Relief II (ESSER II) and
COVID-19: Elementary and Secondary School Emergency Relief III (ESSER III)
Assistance Listing Number: 84.425D and 84.425U
Criteria or Specific Requirements
Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity.
Condition
The District was unable to provide financial records or supporting documents that agreed to the full-time equivalent positions required by the ESSER annual report.
Questioned Costs
There were no questioned costs associated with the identified condition.
Context
The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the reports.
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 financial records.
Repeat Finding
Yes, see prior year finding 2022-005.
Recommendation
The District should ensure that all federal expenditure reports are supported by financial reports. These records should be maintained for a period of three years from the date of submission of the expenditure reports to the awarding agency or pass-through entity.