Finding Text
2023-001 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: 84.425D, 84.425U
Compliance Requirement – Reporting
Criteria or Specific Requirements
Per Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.334, 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 misreported 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.
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 requirement identified in Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.334.
Cause.
The identified condition appears to have materialized due to insufficient procedures related to the review process.
Repeat Finding
No.
Recommendation
The District should ensure that all Full-Time Equivalent (FTE) positions are reported on the District’s ESSER Annual Data Collection: General ESSER Information Report based on actual FTE positions.