Finding Text
50000 – Reporting (Significant Deficiency, Noncompliance)
Federal Program Affected
Program Name: COVID‐19: Elementary and Secondary School Emergency Relief II (ESSER II) and
COVID‐19: Elementary and Secondary School Emergency Relief III (ESSER III)
Assistance Listing Number: 84.425D and 84.425U
Pass‐Through Entity: California Department of Education (CDE)
Federal Agency: U.S. Department of Education
Criteria or Specific Requirements
Per Title 2, 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
passthrough entity.
Condition
The District was unable to provide financial records or supporting documents that agreed to the
expenditure information and full‐time equivalent positions required by the ESSER annual report.
Questioned Costs
There were no questioned costs associated with the identified condition.
Context
The condition was identified through inquiry with District personnel and through the review of
documentation used to prepare the reports.
Effect
The District has not complied with the requirements identified in Title 2, Code of Federal
Regulations, Part 200, Subpart D, Section 200.333.
Cause
The identified condition appears to have materialized due to insufficient procedures related to
the retention of financial records.
Repeat Finding
No.
Recommendation
The District should ensure all federal expenditures and full‐time equivalent positions are
reported accurately on the ESSER annual report, and that supporting documentation is
maintained to support the amounts reported.