Finding 965934 (2023-005)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-03-29
Audit: 300462
Organization: Ojai Unified School District (CA)
Auditor: Eide Bailly LLP

AI Summary

  • Core Issue: The District misreported Full-Time Equivalent (FTE) positions in the ESSER Annual Data Collection, affecting compliance with federal reporting requirements.
  • Impacted Requirements: Failure to retain financial records for three years as mandated by Title 2, U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.334.
  • Recommended Follow-Up: Ensure accurate reporting of FTE positions and retain supporting general ledger reports for future compliance.

Finding Text

Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U, 84.425W Compliance Requirement: L (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. In addition, the District was not able to provide supporting general ledger detail reports that agreed to the quarterly ESSER and GEER reports. 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. A nonstatistical sample of 9 reports out of 26 quarterly reports and both annual reports were selected for reporting testing. Effect The District has not complied with the requirement identified in Title 2, U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.333. 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. In addition, the District should retain the general ledger reports that are used to complete the quarterly ESSER and GEER reports.

Categories

Reporting Subrecipient Monitoring

Other Findings in this Audit

  • 389485 2023-005
    Material Weakness
  • 389486 2023-005
    Material Weakness
  • 389487 2023-005
    Material Weakness
  • 389488 2023-005
    Material Weakness
  • 389489 2023-005
    Material Weakness
  • 389490 2023-005
    Material Weakness
  • 389491 2023-005
    Material Weakness
  • 389492 2023-005
    Material Weakness
  • 389493 2023-002
    Material Weakness
  • 389494 2023-002
    Material Weakness
  • 389495 2023-002
    Material Weakness
  • 389496 2023-002
    Material Weakness
  • 389497 2023-002
    Material Weakness
  • 389498 2023-002
    Material Weakness
  • 389499 2023-002
    Material Weakness
  • 389500 2023-003
    Material Weakness
  • 389501 2023-003
    Material Weakness
  • 389502 2023-003
    Material Weakness
  • 389503 2023-003
    Material Weakness
  • 389504 2023-003
    Material Weakness
  • 389505 2023-003
    Material Weakness
  • 389506 2023-003
    Material Weakness
  • 389507 2023-004
    Material Weakness
  • 389508 2023-004
    Material Weakness
  • 389509 2023-004
    Material Weakness
  • 389510 2023-004
    Material Weakness
  • 389511 2023-004
    Material Weakness
  • 389512 2023-004
    Material Weakness
  • 389513 2023-004
    Material Weakness
  • 965927 2023-005
    Material Weakness
  • 965928 2023-005
    Material Weakness
  • 965929 2023-005
    Material Weakness
  • 965930 2023-005
    Material Weakness
  • 965931 2023-005
    Material Weakness
  • 965932 2023-005
    Material Weakness
  • 965933 2023-005
    Material Weakness
  • 965935 2023-002
    Material Weakness
  • 965936 2023-002
    Material Weakness
  • 965937 2023-002
    Material Weakness
  • 965938 2023-002
    Material Weakness
  • 965939 2023-002
    Material Weakness
  • 965940 2023-002
    Material Weakness
  • 965941 2023-002
    Material Weakness
  • 965942 2023-003
    Material Weakness
  • 965943 2023-003
    Material Weakness
  • 965944 2023-003
    Material Weakness
  • 965945 2023-003
    Material Weakness
  • 965946 2023-003
    Material Weakness
  • 965947 2023-003
    Material Weakness
  • 965948 2023-003
    Material Weakness
  • 965949 2023-004
    Material Weakness
  • 965950 2023-004
    Material Weakness
  • 965951 2023-004
    Material Weakness
  • 965952 2023-004
    Material Weakness
  • 965953 2023-004
    Material Weakness
  • 965954 2023-004
    Material Weakness
  • 965955 2023-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $390,949
10.553 School Breakfast Program $220,303
10.555 National School Lunch Program $109,727
84.367 Improving Teacher Quality State Grants $78,665
10.579 Child Nutrition Discretionary Grants Limited Availability $73,122
84.424 Student Support and Academic Enrichment Program $29,744
84.365 English Language Acquisition State Grants $20,892
10.665 Schools and Roads - Grants to States $12,804
84.027 Special Education_grants to States $2,192
84.173 Special Education_preschool Grants $1,618
10.558 Child and Adult Care Food Program $1,411
84.425 Education Stabilization Fund $75