Finding 454020 (2022-005)

Significant Deficiency
Requirement
AB
Questioned Costs
$1
Year
2022
Accepted
2023-06-27
Audit: 313805
Organization: Bassett Unified School District (CA)
Auditor: Nigro & Nigro PC

AI Summary

  • Core Issue: The District failed to provide equitable services to private schools under ESSER I and GEER I, as required by federal law.
  • Impacted Requirements: Compliance with section 1117 of Title I, Part A of the ESEA, which mandates proportional funding for private schools.
  • Recommended Follow-Up: The District should consult with private schools to ensure they receive their fair share of ESSER I and GEER I funds.

Finding Text

Criteria: For programs under ESSER I and GEER I, an LEA that receives funds under one or both programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the ESEA (20 USC 6320) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act. To meet this requirement, an LEA must determine the proportional share of funds available for equitable services. Condition: The District did not offer funds from ESSER I and GEER I to private schools in the same manner as provided under Title I. Questioned Cost: Unknown Context: This finding is limited to ESSER I and GEER I. ESSER II, III and GEER II funding to the LEA does not have this requirement as private schools are directly funded. Cause/Effect: The District lacked sufficient internal controls. The District did not offer funding from ESSER I and GEER I to private schools. Consistent with sections 8501 and 8503 of ESEA, a private school may file a complaint directly with the California Department of Education (CDE). Recommendation: We recommend the District consult with private schools with any remaining ESSER 1/Geer 1 Funding. Views of Responsible Officials: The District plans to ensure that private schools receive their portion of the grants in compliance with state and federal laws and regulations.

Corrective Action Plan

Corrective Action: The District has two private schools within the District?s boundaries as follows: 1. St. Louis of France ? This private school has 77 low income qualified students (see attached students information). Based on the Title I allocation formula, the amount to be shared to St. Louis of France is as follows:"See Corrective Action Plan for Table". The District?s Student Services Director, Mr. Jason Tveit, is working with St. Louis of France administration to obtain their spending plan of $26,179 ESSER I share. Once we have their spending plan, Bassett will ensure the spending budget for the school is allocated into the unrestricted general fund (base) 00000.0 resource. 2.Bishop Amat Private School ? This school has declined acceptance of ESSER I funds.

Categories

Questioned Costs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 454021 2022-004
    Significant Deficiency
  • 454022 2022-004
    Significant Deficiency
  • 454023 2022-004
    Significant Deficiency
  • 454024 2022-004
    Significant Deficiency
  • 1030462 2022-005
    Significant Deficiency
  • 1030463 2022-004
    Significant Deficiency
  • 1030464 2022-004
    Significant Deficiency
  • 1030465 2022-004
    Significant Deficiency
  • 1030466 2022-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $1.88M
84.027 Special Education_grants to States $769,015
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $617,687
10.555 National School Lunch Program $330,500
10.553 School Breakfast Program $260,876
84.287 Twenty-First Century Community Learning Centers $178,390
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $152,031
84.002 Adult Education - Basic Grants to States $146,727
93.600 Head Start $131,250
84.367 Improving Teacher Quality State Grants $73,721
84.425 Education Stabilization Fund $58,192
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $54,510
84.424 Student Support and Academic Enrichment Program $49,058
10.558 Child and Adult Care Food Program $33,425
84.365 English Language Acquisition State Grants $7,910
93.575 Child Care and Development Block Grant $7,272
84.048 Career and Technical Education -- Basic Grants to States $2,688
84.173 Special Education_preschool Grants $49