Finding 960109 (2023-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-03-22
Audit: 296700
Auditor: Eide Bailly LLP

AI Summary

  • Core Issue: The County inaccurately reported Full-Time Equivalent (FTE) positions for the ESSER Annual Data Collection, leading to noncompliance with federal reporting requirements.
  • Impacted Requirements: Compliance with Section 15011 of the CARES Act and reporting obligations under the American Rescue Plan, which mandate accurate quarterly and annual reports.
  • Recommended Follow-Up: Implement stronger review procedures to ensure that reported FTE positions reflect actual data before submission to the California Department of Education.

Finding Text

50000 – Reporting (Significant Deficiency, Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Names: COVID-19 – Elementary and Secondary School Emergency Relief Funds Assistance Listing Number: 84.425D, 84.425U Compliance Requirement: Reporting Criteria or Specific Requirements Local education agencies must comply with all reporting requirements that the Department of Education may reasonably require. Section 15011 of Division B of the Coronavirus Aid, Relief, and Economic Security (CARES) Act requires that a grantee submit quarterly and annual reports. ESSER Funds awarded under the American Rescue Plan (ARP) Act of 2021 are subject to the same quarterly and annual reporting requirements. Condition The County misreported Full-Time Equivalent (FTE) positions as of September 20, 2022 on the ESSER Annual Data Collection: General ESSER Information Report that was submitted to the California Department of Education. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with County personnel and through the review of documentation used to prepare the reports. Effect The County has not accurately reported full-time equivalent (FTE) positions and, as such, is not in compliance with the reporting requirements for the programs. Cause The identified condition appears to have materialized due to insufficient procedures related to the review process. Repeat Finding No. Recommendation The County should ensure that all full-time equivalent (FTE) positions reported on the ESSER Annual Data Collection: General ESSER Information Report are based on actual FTE positions.

Categories

Reporting Subrecipient Monitoring Significant Deficiency

Other Findings in this Audit

  • 383661 2023-001
    Significant Deficiency
  • 383662 2023-001
    Significant Deficiency
  • 383663 2023-001
    Significant Deficiency
  • 383664 2023-001
    Significant Deficiency
  • 383665 2023-001
    Significant Deficiency
  • 383666 2023-002
    Significant Deficiency
  • 383667 2023-002
    Significant Deficiency
  • 960103 2023-001
    Significant Deficiency
  • 960104 2023-001
    Significant Deficiency
  • 960105 2023-001
    Significant Deficiency
  • 960106 2023-001
    Significant Deficiency
  • 960107 2023-001
    Significant Deficiency
  • 960108 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.434 Every Student Succeeds Act/preschool Development Grants $1.24M
84.411 Investing in Innovation (i3) Fund $1.03M
93.575 Child Care and Development Block Grant $612,704
93.959 Block Grants for Prevention and Treatment of Substance Abuse $573,113
93.658 Foster Care_title IV-E $491,555
84.181 Special Education-Grants for Infants and Families $401,107
84.424 Student Support and Academic Enrichment Program $299,575
84.425 Education Stabilization Fund $298,766
84.196 Education for Homeless Children and Youth $265,458
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $228,537
84.367 Improving Teacher Quality State Grants $192,597
84.287 Twenty-First Century Community Learning Centers $172,001
84.010 Title I Grants to Local Educational Agencies $169,878
16.839 Stop School Violence $111,062
10.553 School Breakfast Program $105,653
84.051 Career and Technical Education -- National Programs $47,428
10.555 National School Lunch Program $20,382
84.027 Special Education_grants to States $14,045
84.365 English Language Acquisition State Grants $2,471
84.173 Special Education_preschool Grants $2,222