EIN: 680342034
UEI: KVKBBP1BTKK9
Audited by: Christy White Inc
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 10, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by August 10, 2026 (27 days ago).
What is a management decision? →FAC accepted this audit on March 9, 2026 — management decision was due September 9, 2026.
FAC accepted this audit on January 8, 2025 — management decision was due July 8, 2025.
FAC accepted this audit on December 27, 2024 — management decision was due June 27, 2025.
FAC accepted this audit on February 22, 2024 — management decision was due August 22, 2024.
Auditor selected employees with salaries coded to the Education Stabilization Fund (Resource 3210 and 3213). All 6 (six) employees tested with salaries coded to the Education Stabilization Fund (Resource 3210 and 3213) during the fiscal year did not have any time certifications on file for the 2022-23 year. It is required that the time certifications for single-funded employees be prepared twice a year and monthly for multi-funded employees. Cause: The District has not been following its policy for proper time accounting. Effect: The District is not in compliance. Questioned Costs: Although the District was not in compliance, we were able to review alternative documentation to determine that employees charged to the program were allowable. Repeat Finding: This is not a repeat finding. Recommendation: We recommend they prepare time certification semi‐annually for single funded employees and monthly for multi-funded employees. Corrective Action Plan: See next page for the corrective action plan.
Show full finding ▾Hide full finding ▴FINDING #2023-001: ALLOWABLE COSTS/COST PRINCIPLES – TIME AND EFFORT REPORTING (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: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, requires an accounting for personnel time on multi‐funded positions by the time spent on each program and to semi‐annually certify positions charged 100% to federal programs. Standards for Documentation of Personnel Expenses Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: •Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; •Be incorporated into the official records of the non‐Federal entity •Reasonably reflect the total activity for which the employee is compensated by the non‐Federal entity, not exceeding 100% of compensated activities •Encompass both federally assisted and all other activities compensated by the non‐Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non‐Federal entity’s written policy; •Comply with the established accounting policies and practices of the non‐Federal entity. •Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non‐Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. •Budget estimates (i.e., estimates determined before the services are performed) alone do not qualify as support for charges to Federal awards but may be used for interim accounting purposes. Condition: Auditor selected employees with salaries coded to the Education Stabilization Fund (Resource 3210 and 3213). All 6 (six) employees tested with salaries coded to the Education Stabilization Fund (Resource 3210 and 3213) during the fiscal year did not have any time certifications on file for the 2022-23 year. It is required that the time certifications for single-funded employees be prepared twice a year and monthly for multi-funded employees. Cause: The District has not been following its policy for proper time accounting. Effect: The District is not in compliance. Questioned Costs: Although the District was not in compliance, we were able to review alternative documentation to determine that employees charged to the program were allowable. Repeat Finding: This is not a repeat finding. Recommendation: We recommend they prepare time certification semi‐annually for single funded employees and monthly for multi-funded employees. Corrective Action Plan: See next page for the corrective action plan.
Response to Audit Finding# 2023-001: Time and Effort Reporting (50000) Views of Responsible Officials: The Business Department in coordination with the Human Resources Department has developed standard operating procedures to meet the federal funding time accounting requirement. Employees paid from federal funds are required to complete multi-funded certification forms, whether 100% federally funded or less. The Site Principals will validate the multi-funded certification forms to ensure accuracy of time worked by the employee. All forms are to be signed by both the employee and Principal. In November and April of each year, the business department will review and complete all necessary certification forms.
2022-002
Auditor selected employees with salaries coded to the Education Stabilization Fund (Resource 3210 and 3213). All 6 (six) employees tested with salaries coded to the Education Stabilization Fund (Resource 3210 and 3213) during the fiscal year did not have any time certifications on file for the 2022-23 year. It is required that the time certifications for single-funded employees be prepared twice a year and monthly for multi-funded employees. Cause: The District has not been following its policy for proper time accounting. Effect: The District is not in compliance. Questioned Costs: Although the District was not in compliance, we were able to review alternative documentation to determine that employees charged to the program were allowable. Repeat Finding: Yes, this is a repeat finding of Finding #2022-002. Recommendation: We recommend they prepare time certification semi‐annually for single funded employees and monthly for multi-funded employees. Corrective Action Plan: See next page for the corrective action plan.
Show full finding ▾Hide full finding ▴FINDING #2023-001: ALLOWABLE COSTS/COST PRINCIPLES – TIME AND EFFORT REPORTING (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: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, requires an accounting for personnel time on multi‐funded positions by the time spent on each program and to semi‐annually certify positions charged 100% to federal programs. Standards for Documentation of Personnel Expenses Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: •Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; •Be incorporated into the official records of the non‐Federal entity •Reasonably reflect the total activity for which the employee is compensated by the non‐Federal entity, not exceeding 100% of compensated activities •Encompass both federally assisted and all other activities compensated by the non‐Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non‐Federal entity’s written policy; •Comply with the established accounting policies and practices of the non‐Federal entity. •Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non‐Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. •Budget estimates (i.e., estimates determined before the services are performed) alone do not qualify as support for charges to Federal awards but may be used for interim accounting purposes. Condition: Auditor selected employees with salaries coded to the Education Stabilization Fund (Resource 3210 and 3213). All 6 (six) employees tested with salaries coded to the Education Stabilization Fund (Resource 3210 and 3213) during the fiscal year did not have any time certifications on file for the 2022-23 year. It is required that the time certifications for single-funded employees be prepared twice a year and monthly for multi-funded employees. Cause: The District has not been following its policy for proper time accounting. Effect: The District is not in compliance. Questioned Costs: Although the District was not in compliance, we were able to review alternative documentation to determine that employees charged to the program were allowable. Repeat Finding: Yes, this is a repeat finding of Finding #2022-002. Recommendation: We recommend they prepare time certification semi‐annually for single funded employees and monthly for multi-funded employees. Corrective Action Plan: See next page for the corrective action plan.
Response to Audit Finding# 2023-001: Time and Effort Reporting (50000) Views of Responsible Officials: The Business Department in coordination with the Human Resources Department has developed standard operating procedures to meet the federal funding time accounting requirement. Employees paid from federal funds are required to complete multi-funded certification forms, whether 100% federally funded or less. The Site Principals will validate the multi-funded certification forms to ensure accuracy of time worked by the employee. All forms are to be signed by both the employee and Principal. In November and April of each year, the business department will review and complete all necessary certification forms.
2022-002
FAC accepted this audit on May 1, 2024 — management decision was due November 1, 2024.
Auditor selected employees with salaries coded to the Education Stabilization Fund (Resource 3210 and 3213). All 6 (six) employees tested with salaries coded to the Education Stabilization Fund (Resource 3210 and 3213) during the fiscal year did not have any time certifications on file for the 2022-23 year. It is required that the time certifications for single-funded employees be prepared twice a year and monthly for multi-funded employees. Cause: The District has not been following its policy for proper time accounting. Effect: The District is not in compliance. Questioned Costs: Although the District was not in compliance, we were able to review alternative documentation to determine that employees charged to the program were allowable. Repeat Finding: This is not a repeat finding. Recommendation: We recommend they prepare time certification semi‐annually for single funded employees and monthly for multi-funded employees. Corrective Action Plan: See next page for the corrective action plan.
Show full finding ▾Hide full finding ▴FINDING #2023-001: ALLOWABLE COSTS/COST PRINCIPLES – TIME AND EFFORT REPORTING (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: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, requires an accounting for personnel time on multi‐funded positions by the time spent on each program and to semi‐annually certify positions charged 100% to federal programs. Standards for Documentation of Personnel Expenses Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: •Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; •Be incorporated into the official records of the non‐Federal entity •Reasonably reflect the total activity for which the employee is compensated by the non‐Federal entity, not exceeding 100% of compensated activities •Encompass both federally assisted and all other activities compensated by the non‐Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non‐Federal entity’s written policy; •Comply with the established accounting policies and practices of the non‐Federal entity. •Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non‐Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. •Budget estimates (i.e., estimates determined before the services are performed) alone do not qualify as support for charges to Federal awards but may be used for interim accounting purposes. Condition: Auditor selected employees with salaries coded to the Education Stabilization Fund (Resource 3210 and 3213). All 6 (six) employees tested with salaries coded to the Education Stabilization Fund (Resource 3210 and 3213) during the fiscal year did not have any time certifications on file for the 2022-23 year. It is required that the time certifications for single-funded employees be prepared twice a year and monthly for multi-funded employees. Cause: The District has not been following its policy for proper time accounting. Effect: The District is not in compliance. Questioned Costs: Although the District was not in compliance, we were able to review alternative documentation to determine that employees charged to the program were allowable. Repeat Finding: This is not a repeat finding. Recommendation: We recommend they prepare time certification semi‐annually for single funded employees and monthly for multi-funded employees. Corrective Action Plan: See next page for the corrective action plan.
Response to Audit Finding# 2023-001: Time and Effort Reporting (50000) Views of Responsible Officials: The Business Department in coordination with the Human Resources Department has developed standard operating procedures to meet the federal funding time accounting requirement. Employees paid from federal funds are required to complete multi-funded certification forms, whether 100% federally funded or less. The Site Principals will validate the multi-funded certification forms to ensure accuracy of time worked by the employee. All forms are to be signed by both the employee and Principal. In November and April of each year, the business department will review and complete all necessary certification forms.
2022-002
Auditor selected employees with salaries coded to the Education Stabilization Fund (Resource 3210 and 3213). All 6 (six) employees tested with salaries coded to the Education Stabilization Fund (Resource 3210 and 3213) during the fiscal year did not have any time certifications on file for the 2022-23 year. It is required that the time certifications for single-funded employees be prepared twice a year and monthly for multi-funded employees. Cause: The District has not been following its policy for proper time accounting. Effect: The District is not in compliance. Questioned Costs: Although the District was not in compliance, we were able to review alternative documentation to determine that employees charged to the program were allowable. Repeat Finding: Yes, this is a repeat finding of Finding #2022-002. Recommendation: We recommend they prepare time certification semi‐annually for single funded employees and monthly for multi-funded employees. Corrective Action Plan: See next page for the corrective action plan.
Show full finding ▾Hide full finding ▴FINDING #2023-001: ALLOWABLE COSTS/COST PRINCIPLES – TIME AND EFFORT REPORTING (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: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, requires an accounting for personnel time on multi‐funded positions by the time spent on each program and to semi‐annually certify positions charged 100% to federal programs. Standards for Documentation of Personnel Expenses Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: •Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; •Be incorporated into the official records of the non‐Federal entity •Reasonably reflect the total activity for which the employee is compensated by the non‐Federal entity, not exceeding 100% of compensated activities •Encompass both federally assisted and all other activities compensated by the non‐Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non‐Federal entity’s written policy; •Comply with the established accounting policies and practices of the non‐Federal entity. •Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non‐Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. •Budget estimates (i.e., estimates determined before the services are performed) alone do not qualify as support for charges to Federal awards but may be used for interim accounting purposes. Condition: Auditor selected employees with salaries coded to the Education Stabilization Fund (Resource 3210 and 3213). All 6 (six) employees tested with salaries coded to the Education Stabilization Fund (Resource 3210 and 3213) during the fiscal year did not have any time certifications on file for the 2022-23 year. It is required that the time certifications for single-funded employees be prepared twice a year and monthly for multi-funded employees. Cause: The District has not been following its policy for proper time accounting. Effect: The District is not in compliance. Questioned Costs: Although the District was not in compliance, we were able to review alternative documentation to determine that employees charged to the program were allowable. Repeat Finding: Yes, this is a repeat finding of Finding #2022-002. Recommendation: We recommend they prepare time certification semi‐annually for single funded employees and monthly for multi-funded employees. Corrective Action Plan: See next page for the corrective action plan.
Response to Audit Finding# 2023-001: Time and Effort Reporting (50000) Views of Responsible Officials: The Business Department in coordination with the Human Resources Department has developed standard operating procedures to meet the federal funding time accounting requirement. Employees paid from federal funds are required to complete multi-funded certification forms, whether 100% federally funded or less. The Site Principals will validate the multi-funded certification forms to ensure accuracy of time worked by the employee. All forms are to be signed by both the employee and Principal. In November and April of each year, the business department will review and complete all necessary certification forms.
2022-002
FAC accepted this audit on March 29, 2024 — management decision was due September 29, 2024.
Auditor selected employees with salaries coded to the Education Stabilization Fund (Resource 3210 and 3213). All 6 (six) employees tested with salaries coded to the Education Stabilization Fund (Resource 3210 and 3213) during the fiscal year did not have any time certifications on file for the 2022-23 year. It is required that the time certifications for single-funded employees be prepared twice a year and monthly for multi-funded employees. Cause: The District has not been following its policy for proper time accounting. Effect: The District is not in compliance. Questioned Costs: Although the District was not in compliance, we were able to review alternative documentation to determine that employees charged to the program were allowable. Repeat Finding: This is not a repeat finding. Recommendation: We recommend they prepare time certification semi‐annually for single funded employees and monthly for multi-funded employees. Corrective Action Plan: See next page for the corrective action plan.
Show full finding ▾Hide full finding ▴FINDING #2023-001: ALLOWABLE COSTS/COST PRINCIPLES – TIME AND EFFORT REPORTING (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: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, requires an accounting for personnel time on multi‐funded positions by the time spent on each program and to semi‐annually certify positions charged 100% to federal programs. Standards for Documentation of Personnel Expenses Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: •Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; •Be incorporated into the official records of the non‐Federal entity •Reasonably reflect the total activity for which the employee is compensated by the non‐Federal entity, not exceeding 100% of compensated activities •Encompass both federally assisted and all other activities compensated by the non‐Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non‐Federal entity’s written policy; •Comply with the established accounting policies and practices of the non‐Federal entity. •Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non‐Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. •Budget estimates (i.e., estimates determined before the services are performed) alone do not qualify as support for charges to Federal awards but may be used for interim accounting purposes. Condition: Auditor selected employees with salaries coded to the Education Stabilization Fund (Resource 3210 and 3213). All 6 (six) employees tested with salaries coded to the Education Stabilization Fund (Resource 3210 and 3213) during the fiscal year did not have any time certifications on file for the 2022-23 year. It is required that the time certifications for single-funded employees be prepared twice a year and monthly for multi-funded employees. Cause: The District has not been following its policy for proper time accounting. Effect: The District is not in compliance. Questioned Costs: Although the District was not in compliance, we were able to review alternative documentation to determine that employees charged to the program were allowable. Repeat Finding: This is not a repeat finding. Recommendation: We recommend they prepare time certification semi‐annually for single funded employees and monthly for multi-funded employees. Corrective Action Plan: See next page for the corrective action plan.
Response to Audit Finding# 2023-001: Time and Effort Reporting (50000) Views of Responsible Officials: The Business Department in coordination with the Human Resources Department has developed standard operating procedures to meet the federal funding time accounting requirement. Employees paid from federal funds are required to complete multi-funded certification forms, whether 100% federally funded or less. The Site Principals will validate the multi-funded certification forms to ensure accuracy of time worked by the employee. All forms are to be signed by both the employee and Principal. In November and April of each year, the business department will review and complete all necessary certification forms.
2022-002
Auditor selected employees with salaries coded to the Education Stabilization Fund (Resource 3210 and 3213). All 6 (six) employees tested with salaries coded to the Education Stabilization Fund (Resource 3210 and 3213) during the fiscal year did not have any time certifications on file for the 2022-23 year. It is required that the time certifications for single-funded employees be prepared twice a year and monthly for multi-funded employees. Cause: The District has not been following its policy for proper time accounting. Effect: The District is not in compliance. Questioned Costs: Although the District was not in compliance, we were able to review alternative documentation to determine that employees charged to the program were allowable. Repeat Finding: Yes, this is a repeat finding of Finding #2022-002. Recommendation: We recommend they prepare time certification semi‐annually for single funded employees and monthly for multi-funded employees. Corrective Action Plan: See next page for the corrective action plan.
Show full finding ▾Hide full finding ▴FINDING #2023-001: ALLOWABLE COSTS/COST PRINCIPLES – TIME AND EFFORT REPORTING (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: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, requires an accounting for personnel time on multi‐funded positions by the time spent on each program and to semi‐annually certify positions charged 100% to federal programs. Standards for Documentation of Personnel Expenses Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: •Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; •Be incorporated into the official records of the non‐Federal entity •Reasonably reflect the total activity for which the employee is compensated by the non‐Federal entity, not exceeding 100% of compensated activities •Encompass both federally assisted and all other activities compensated by the non‐Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non‐Federal entity’s written policy; •Comply with the established accounting policies and practices of the non‐Federal entity. •Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non‐Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. •Budget estimates (i.e., estimates determined before the services are performed) alone do not qualify as support for charges to Federal awards but may be used for interim accounting purposes. Condition: Auditor selected employees with salaries coded to the Education Stabilization Fund (Resource 3210 and 3213). All 6 (six) employees tested with salaries coded to the Education Stabilization Fund (Resource 3210 and 3213) during the fiscal year did not have any time certifications on file for the 2022-23 year. It is required that the time certifications for single-funded employees be prepared twice a year and monthly for multi-funded employees. Cause: The District has not been following its policy for proper time accounting. Effect: The District is not in compliance. Questioned Costs: Although the District was not in compliance, we were able to review alternative documentation to determine that employees charged to the program were allowable. Repeat Finding: Yes, this is a repeat finding of Finding #2022-002. Recommendation: We recommend they prepare time certification semi‐annually for single funded employees and monthly for multi-funded employees. Corrective Action Plan: See next page for the corrective action plan.
Response to Audit Finding# 2023-001: Time and Effort Reporting (50000) Views of Responsible Officials: The Business Department in coordination with the Human Resources Department has developed standard operating procedures to meet the federal funding time accounting requirement. Employees paid from federal funds are required to complete multi-funded certification forms, whether 100% federally funded or less. The Site Principals will validate the multi-funded certification forms to ensure accuracy of time worked by the employee. All forms are to be signed by both the employee and Principal. In November and April of each year, the business department will review and complete all necessary certification forms.
2022-002
FAC accepted this audit on May 3, 2023 — management decision was due November 3, 2023.
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.
Show full finding ▾Hide full finding ▴FINDING #2022-001: 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.
Response to Audit Finding #2022-001: SPECIAL TESTS AND PROVISIONS - PARTICIPATION OF PRIVATE SCHOOL CHILDREN (50000) Views of Responsible Officials: The program requirements have been thoroughly reviewed and corrective action is in place. The district has corrected its process and procedures for 2022-23 and has reached out to the private schools within its boundaries in order to meet the federal requirements. The district is conducting timely consultation with private schools' officials to extend funding for ESSER programs.
Auditor selected employees with salaries coded to the Education Stabilization Fund (Resource 3210, 3212, and 3213). All 7 (seven) employees tested with salaries coded to the Education Stabilization Fund (Resource 3210, 3212, and 3213) during the fiscal year did not have any time certifications on file for the 2021-22 year. It is required that the time certifications for single-funded employees be prepared twice a year and monthly for multi-funded employees. Cause: The District has not been following its policy for proper time accounting. Effect: The District is not in compliance. Questioned Costs: Although the District was not in compliance, we were able to review alternative documentation to determine that employees charged to the program were allowable. Repeat Finding: This is not a repeat finding. Recommendation: We recommend they prepare time certification semi-annually for single funded employees and monthly for multi-funded employees. Views of Responsible Officials: See Corrective Action Plan on following page.
Show full finding ▾Hide full finding ▴FINDING #2022-002: ALLOWABLE COSTS/COST PRINCIPLES ? TIME AND EFFORT REPORTING (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: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, requires an accounting for personnel time on multi-funded positions by the time spent on each program and to semi-annually certify positions charged 100% to federal programs. Standards for Documentation of Personnel Expenses Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: ? Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; ? Be incorporated into the official records of the non-Federal entity ? Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities ? Encompass both federally assisted and all other activities compensated by the non-Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non-Federal entity?s written policy; ? Comply with the established accounting policies and practices of the non-Federal entity. ? Support the distribution of the employee?s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. ? Budget estimates (i.e., estimates determined before the services are performed) alone do not qualify as support for charges to Federal awards but may be used for interim accounting purposes. Condition: Auditor selected employees with salaries coded to the Education Stabilization Fund (Resource 3210, 3212, and 3213). All 7 (seven) employees tested with salaries coded to the Education Stabilization Fund (Resource 3210, 3212, and 3213) during the fiscal year did not have any time certifications on file for the 2021-22 year. It is required that the time certifications for single-funded employees be prepared twice a year and monthly for multi-funded employees. Cause: The District has not been following its policy for proper time accounting. Effect: The District is not in compliance. Questioned Costs: Although the District was not in compliance, we were able to review alternative documentation to determine that employees charged to the program were allowable. Repeat Finding: This is not a repeat finding. Recommendation: We recommend they prepare time certification semi-annually for single funded employees and monthly for multi-funded employees. Views of Responsible Officials: See Corrective Action Plan on following page.
Response to Audit Finding #2022-002: ALLOWABLE COSTS/COST PRINCIPLES - TIME AND EFFORT REPORTTNG (50000) Views of Responsible Officials: The Business office in coordination with the HR Department has developed standard operating procedures in order to meet the federal funding time accounting requirement. Employees paid from federal funds are required to complete multi-funded certification forms, whether 100% federally funded or less. The Principals will validate the multi-funded certification forms to ensure accuracy of time worked by the employee. All forms are to be signed by the employee and Principal. ln November and April of each year, the business department will review and file all certification forms.
FAC accepted this audit on May 24, 2023 — management decision was due November 24, 2023.
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.
Show full finding ▾Hide full finding ▴FINDING #2022-001: 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.
Response to Audit Finding #2022-001: SPECIAL TESTS AND PROVISIONS - PARTICIPATION OF PRIVATE SCHOOL CHILDREN (50000) Views of Responsible Officials: The program requirements have been thoroughly reviewed and corrective action is in place. The district has corrected its process and procedures for 2022-23 and has reached out to the private schools within its boundaries in order to meet the federal requirements. The district is conducting timely consultation with private schools' officials to extend funding for ESSER programs.
Auditor selected employees with salaries coded to the Education Stabilization Fund (Resource 3210, 3212, and 3213). All 7 (seven) employees tested with salaries coded to the Education Stabilization Fund (Resource 3210, 3212, and 3213) during the fiscal year did not have any time certifications on file for the 2021-22 year. It is required that the time certifications for single-funded employees be prepared twice a year and monthly for multi-funded employees. Cause: The District has not been following its policy for proper time accounting. Effect: The District is not in compliance. Questioned Costs: Although the District was not in compliance, we were able to review alternative documentation to determine that employees charged to the program were allowable. Repeat Finding: This is not a repeat finding. Recommendation: We recommend they prepare time certification semi-annually for single funded employees and monthly for multi-funded employees. Views of Responsible Officials: See Corrective Action Plan on following page.
Show full finding ▾Hide full finding ▴FINDING #2022-002: ALLOWABLE COSTS/COST PRINCIPLES ? TIME AND EFFORT REPORTING (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: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, requires an accounting for personnel time on multi-funded positions by the time spent on each program and to semi-annually certify positions charged 100% to federal programs. Standards for Documentation of Personnel Expenses Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: ? Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; ? Be incorporated into the official records of the non-Federal entity ? Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities ? Encompass both federally assisted and all other activities compensated by the non-Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non-Federal entity?s written policy; ? Comply with the established accounting policies and practices of the non-Federal entity. ? Support the distribution of the employee?s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. ? Budget estimates (i.e., estimates determined before the services are performed) alone do not qualify as support for charges to Federal awards but may be used for interim accounting purposes. Condition: Auditor selected employees with salaries coded to the Education Stabilization Fund (Resource 3210, 3212, and 3213). All 7 (seven) employees tested with salaries coded to the Education Stabilization Fund (Resource 3210, 3212, and 3213) during the fiscal year did not have any time certifications on file for the 2021-22 year. It is required that the time certifications for single-funded employees be prepared twice a year and monthly for multi-funded employees. Cause: The District has not been following its policy for proper time accounting. Effect: The District is not in compliance. Questioned Costs: Although the District was not in compliance, we were able to review alternative documentation to determine that employees charged to the program were allowable. Repeat Finding: This is not a repeat finding. Recommendation: We recommend they prepare time certification semi-annually for single funded employees and monthly for multi-funded employees. Views of Responsible Officials: See Corrective Action Plan on following page.
Response to Audit Finding #2022-002: ALLOWABLE COSTS/COST PRINCIPLES - TIME AND EFFORT REPORTTNG (50000) Views of Responsible Officials: The Business office in coordination with the HR Department has developed standard operating procedures in order to meet the federal funding time accounting requirement. Employees paid from federal funds are required to complete multi-funded certification forms, whether 100% federally funded or less. The Principals will validate the multi-funded certification forms to ensure accuracy of time worked by the employee. All forms are to be signed by the employee and Principal. ln November and April of each year, the business department will review and file all certification forms.
FAC accepted this audit on February 28, 2022 — management decision was due August 28, 2022.
FAC accepted this audit on February 15, 2022 — management decision was due August 15, 2022.
FAC accepted this audit on February 17, 2021 — management decision was due August 17, 2021.
FAC accepted this audit on April 20, 2021 — management decision was due October 20, 2021.
FAC accepted this audit on January 22, 2020 — management decision was due July 22, 2020.
FAC accepted this audit on January 6, 2019 — management decision was due July 6, 2019.
FAC accepted this audit on January 24, 2019 — management decision was due July 24, 2019.
FAC accepted this audit on January 12, 2018 — management decision was due July 12, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on March 28, 2018 — management decision was due September 28, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on February 20, 2017 — management decision was due August 20, 2017.
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