Finding Text
Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: Title I, Part A, Basic Grants Low-Income and Neglected Assistance Listing Number: 84.010 Compliance Requirement: L Criteria or Specific Requirements Each year, a State Education Agency (SEA) must submit its average state per pupil expenditure (SPPE) data to the National Center for Education Statistics. These SPPE data are used by the Department of Education to make allocations under several Elementary and Secondary Education Act (ESEA) programs, include Title I, Part A. The Organization is required to submit SPPE data to the SEA for the SEA?s report. Condition The Organization does not have procedures in place to ensure that SPPE data is calculated and reported accurately. Questioned Costs There were no direct questioned costs associated with the condition identified. Context The condition was identified as a result of inquiry with the Organization's Business Services personnel and through review of supporting documents. Effect Due to a clerical error when the Organization calculated the annual SPPE data, the Organization?s SPPE data was inaccurately calculated and reported. Cause The condition identified appears to have materialized due to an undetected clerical error when performing the SPPE data calculation. Repeat Finding No. Recommendation The Organization should implement controls to ensure that the SPPE data calculation is properly calculated and reviewed prior to reporting.