Finding 515852 (2024-003)

50000 – Reporting (Significant Deficiency in Internal Controls, Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Names: COVID-19 - Elementary and Secondary School Emergency Relief Funds Assistance Listing Number: 84.425 Compliance Requirement – L (Reporting) Criteria or Specific Requirements Per Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.333, 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 was unable to provide supporting documents for expenditures and 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. Cause The identified condition appears to have materialized due to insufficient procedures related to the review process. 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. Questioned Costs There were no questioned costs associated with the identified condition. Context/Sampling The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the annual report. Repeat Finding Yes, see prior year finding 2023-003. Recommendation The District should ensure that expenditures and Full-Time Equivalent (FTE) positions are reported on the District’s ESSER Annual Data Collection: General ESSER Information Report based on actual FTE positions.