Finding Text
Federal Programs Affected
Federal Agency: U.S. Department of Education
Pass-Through Entity: California Department of Education
Federal Program: Education Stabilization Fund
Assistance Listing Number: 84.425C, 84.425D, 84.425U
Compliance Requirement: Reporting
Type of Finding: Significant Deficiency and Non-Compliance
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 reporting requirements.
Condition
The District did not properly prepare the annual reports for the Elementary and Secondary
School Emergency (ESSER) Relief Funds I, II, and III, Governor's Emergency Education Relief
(GEER) Fund I, and ELO Grant: ESSER III State Reserve, Learning Loss, for the 2021-2022 FY.
Questioned Costs
There are no questioned costs associated with the condition identified.
Context
The condition was identified through review of the expenditures from 7/1/2021 through
6/30/2022 and FTE counts prepared on the annual reports. In review of annual reports for all
ESSER and GEER programs, it was noted that expenditures and FTE counts were inaccurately
prepared.
Effect
The District inaccurately reported expenditures for ESSER and GEER funds and cannot verify the
reported number of FTE positions on the annual ESSER report, and as such is not in compliance
with the reporting requirements for the programs.
Cause
It appears that the condition has materialized due to the District not properly entering program
expenditures from their financial system into the annual reports and not properly retaining
supporting documentation for their reported number of FTE positions for each reporting date.
Repeat Finding
No.
Recommendation
The District should implement a review process to ensure that the information reported in the
annual reports are accurate.
Corrective Action Plan and Views of Responsible Officials
Due to a change in personnel the format and procedures for reporting were not followed during
the period of the personnel vacancy. Going forward proper procedures will be followed to
ensure accurate reporting and a plan will be put into place to continue these procedures even in
the event of personnel vacancies.