Finding Text
Federal Program Affected
Federal Agency: U.S. Department of Education
Pass-Through Entity: California Department of Education (CDE)
Program Name: Education Stabilization Fund
Assistance Listing Number: 84.425C, 84.425D, 84.425U, 84.425W
Compliance Requirement: L (Reporting)
Criteria or Specific Requirements
Per Title 2, U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.334, 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
pass-through entity.
Condition
The District misreported Full-Time Equivalent (FTE) positions, for multiple date ranges, on the
ESSER Annual Data Collection: General ESSER Information Report that was submitted to the
California Department of Education. In addition, the District was not able to provide supporting
general ledger detail reports that agreed to the quarterly ESSER and GEER reports.
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. A nonstatistical sample of 9 reports out of 26
quarterly reports and both annual reports were selected for reporting testing.
Effect
The District has not complied with the requirement identified in Title 2, U.S. 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 review process.
Repeat Finding
No.
Recommendation
The District should ensure that all Full-Time Equivalent (FTE) positions are reported on the
District’s ESSER Annual Data Collection: General ESSER Information Report based on actual FTE
Positions. In addition, the District should retain the general ledger reports that are used to
complete the quarterly ESSER and GEER reports.