Finding Text
Assistance Listing Numbers and Titles:
84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: Elementary and Secondary School Emergency Relief III (ESSER III) Fund
84.425U ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: Elementary and Secondary School Emergency Relief III (ESSER III) Fund: Learning Loss
84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: Expanded Learning Opportunities (ELO) Grant: ESSER II State Reserve
84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve, Learning Loss
84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: American Rescue Plan – Homeless Children and Youth II (ARP HYC II) Program
84.425 ‐COVID-19 Emergency Acts Funding/Education Stabilization Fund Discretionary Grants: After School Education and Safety (ASES): ESSER III State Reserve Summer Learning Programs
Federal Grantor Name: U.S. Department of Education; Passed through California Department of Education
Criteria: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, requires an accounting for personnel time on multi‐funded positions by the time spent on each program and to semi‐annually certify positions charged 100% to federal programs. Standards for Documentation of Personnel Expenses Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must:
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Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated;
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Be incorporated into the official records of the non‐Federal entity
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Reasonably reflect the total activity for which the employee is compensated by the non‐Federal entity, not exceeding 100% of compensated activities
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Encompass both federally assisted and all other activities compensated by the non‐Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non‐Federal entity’s written policy;
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Comply with the established accounting policies and practices of the non‐Federal entity.
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Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non‐Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity.
Condition: Auditor selected employees with salaries coded to the Education Stabilization Fund (Resource 3212 and 3213). Sixteen of 17 employees tested with salaries coded to the Education Stabilization Fund (Resource 3212, and 3213) during the fiscal year did not have any time certifications on file for the 2022-23 year. It is required that the time certifications for single-funded employees be prepared twice a year and monthly for multi-funded employees. Cause: The District has not been following its policy for proper time accounting.
Effect: The District is not in compliance. Questioned Costs: Although the District was not in compliance, we were able to review alternative documentation to determine that employees charged to the program were allowable.
Repeat Finding: This is not a repeat finding.
Recommendation: We recommend they prepare time certification semi‐annually for single funded employees and monthly for multi-funded employees.
Views of Responsible Officials: The District has not prepared a response as of the date of this report.