Finding 947304 (2023-004)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-02-27
Audit: 292535

AI Summary

  • Core Issue: The District failed to consult with private school officials regarding ESSER funding, impacting equitable service provisions.
  • Impacted Requirements: Compliance with section 1117 of Title I, Part A of the ESEA for providing equitable services to private school students.
  • Recommended Follow-up: Review program requirements for new federal funding to ensure timely consultation and compliance moving forward.

Finding Text

FINDING #2023‐004: SPECIAL TESTS AND PROVISIONS – PARTICIPATION OF PRIVATE SCHOOL CHILDREN (50000) Assistance Listing Number and Title: 84.425 ‐ Education Stabilization Fund Discretionary Grants: Elementary, Secondary School Emergency Relief (ESSER) Fund Federal Grantor Name: U.S. Department of Education; Passed through California Department of Education Criteria: For programs under ESSER I, the District that receives funds under one or both of those 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) (Assistance Listing 84.010) 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, the District must determine the proportional share of ESSER I available for equitable services in accordance with section 1117(a)(4)(A) of the ESEA (20 USC 6320(a)(4)(A)). Condition: During our compliance procedures related to participation of private school children, we noted the District did not conduct timely consultation with private school officials to extend funding for ESSER programs. Therefore, we were not able to verify the required amount of funding was provided to the private schools in the district’s boundaries. Cause: District was unaware private school participation requirements applied to ESSER funding. Effect: The District did not reach out to the private schools within the district’s boundaries; therefore, we were not able to confirm compliance with the requirements outlined above. Questioned Costs: No questioned cost. Repeat Finding: No, this is not a repeat finding. Recommendation: Program requirements should be thoroughly reviewed for any new federal funding awarded. Views of Responsible Officials: See Corrective Action Plan on following page.

Categories

Special Tests & Provisions

Other Findings in this Audit

  • 370858 2023-004
    Significant Deficiency
  • 370859 2023-004
    Significant Deficiency
  • 370860 2023-004
    Significant Deficiency
  • 370861 2023-004
    Significant Deficiency
  • 370862 2023-004
    Significant Deficiency
  • 370863 2023-004
    Significant Deficiency
  • 370864 2023-004
    Significant Deficiency
  • 370865 2023-004
    Significant Deficiency
  • 947300 2023-004
    Significant Deficiency
  • 947301 2023-004
    Significant Deficiency
  • 947302 2023-004
    Significant Deficiency
  • 947303 2023-004
    Significant Deficiency
  • 947305 2023-004
    Significant Deficiency
  • 947306 2023-004
    Significant Deficiency
  • 947307 2023-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $280,530
10.553 School Breakfast Program $191,964
84.367 Improving Teacher Quality State Grants $50,433
10.555 National School Lunch Program $42,642
84.424 Student Support and Academic Enrichment Program $28,907
84.027 Special Education_grants to States $16,969
10.558 Child and Adult Care Food Program $12,475
10.559 Summer Food Service Program for Children $8,071
84.173 Special Education_preschool Grants $7,960
84.365 English Language Acquisition State Grants $2,263
84.425 Education Stabilization Fund $1,107