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 as of September 30, 2019 reported to the California Department of Education on the Annual Report submission dated January 29, 2021.
Questioned Costs
There were no questioned costs associated with the identified condition.
Context
The District was unable to provide supporting documents that agreed to the full-time equivalent (FTE) information as of September 30, 2019 reported to the California Department of Education on the Annual Report submission dated January 29, 2021.
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
No.
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.