EIN: 946002210
UEI: ZVKGKX82TLR3
Audited by: LINGER, PETERSON & SHRUM
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 23, 2025. 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 June 23, 2026 (67 days ago).
What is a management decision? →FAC accepted this audit on January 12, 2026 — management decision was due July 12, 2026.
FAC accepted this audit on February 11, 2026 — management decision was due August 11, 2026.
FAC accepted this audit on February 20, 2026 — management decision was due August 20, 2026.
FAC accepted this audit on March 17, 2026 — management decision was due September 17, 2026.
FAC accepted this audit on March 26, 2026 — management decision was due September 26, 2026.
FAC accepted this audit on July 6, 2026 — management decision was due January 6, 2027.
FAC accepted this audit on December 19, 2024 — management decision was due June 19, 2025.
FAC accepted this audit on February 11, 2025 — management decision was due August 11, 2025.
FAC accepted this audit on February 11, 2025 — management decision was due August 11, 2025.
FAC accepted this audit on February 25, 2025 — management decision was due August 25, 2025.
FAC accepted this audit on March 24, 2025 — management decision was due September 24, 2025.
FAC accepted this audit on April 7, 2025 — management decision was due October 7, 2025.
FAC accepted this audit on January 24, 2024 — management decision was due July 24, 2024.
Federal Program Affected Program Names: COVID‐19 – 21st Century Community Learning Centers Rate Increase: ESSER III State Reserve Afterschool Program (Resource 3227) and Title IV, 21st Century Technical Assistance Program (Resource 4123) Assistance Listing Number: 84.425U and 84.287 Pass‐Through Entity: California Department of Education (CDE) Federal Agency: U.S. Department of Education Compliance Area: Activities Allowed and Unallowed and Allowable Costs Criteria or Specific Requirements The United States Department of Education has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California’s local education agencies (LEAs). The CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For the programs allowed to charge indirect costs in fiscal year 2022‐2023, Education Code Section 38101(c) limits LEA’s indirect costs to the lesser of the LEA’s individual CDE approved indirect cost rate, or the statewide average indirect cost rate. Per the CDE, the Indirect cost rate for both programs should be 5%. In addition, the Uniform Guidance, Section 200.303 Internal Controls, requires that the non‐Federal entity must establish and maintain documentation of effective internal controls over Federal awards that provide reasonable assurance that awards are being managed in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition During our audit, we found the County incorrectly overcharged $3,283 of indirect costs to COVID‐19 – 21st Century Community Learning Centers Rate Increase: ESSER III State Reserve Afterschool Program (Resource 3227) and $11,110 to Title IV, 21st Century Technical Assistance Program (Resource 4123). The County used the incorrect indirect cost rate when calculating the indirect cost charges. Questioned Costs A total of $14,393 in questioned costs was identified for both programs combined as a result of the conditions identified above. Context The conditions were identified through review of the general ledger and indirect cost recalculations for all programs under the ESF programs and 21st Century programs. Effect The County is out of compliance with allowable indirect cost charge requirements of the COVID‐19 ‐ ESF programs and 21st Century programs. Cause The condition identified above appears to be due to the County not being familiar with the indirect cost requirements for each of the ESF federal programs and 21st Century programs. In addition, the independent reviewer did not complete a thorough review of the indirect cost calculations. Repeat Finding No Recommendation In the 2023‐2024 fiscal year, the County should transfer $3,283 from the General Fund unrestricted resource to the General Fund Resource 3227 and $11,110 from the General Fund unrestricted resource to the Resource 4123. In addition, the County should revamp its internal control procedures over indirect cost calculation to ensure that amounts charged are not in excess of approved rate.
Show full finding ▾Hide full finding ▴Federal Program Affected Program Names: COVID‐19 – 21st Century Community Learning Centers Rate Increase: ESSER III State Reserve Afterschool Program (Resource 3227) and Title IV, 21st Century Technical Assistance Program (Resource 4123) Assistance Listing Number: 84.425U and 84.287 Pass‐Through Entity: California Department of Education (CDE) Federal Agency: U.S. Department of Education Compliance Area: Activities Allowed and Unallowed and Allowable Costs Criteria or Specific Requirements The United States Department of Education has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California’s local education agencies (LEAs). The CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For the programs allowed to charge indirect costs in fiscal year 2022‐2023, Education Code Section 38101(c) limits LEA’s indirect costs to the lesser of the LEA’s individual CDE approved indirect cost rate, or the statewide average indirect cost rate. Per the CDE, the Indirect cost rate for both programs should be 5%. In addition, the Uniform Guidance, Section 200.303 Internal Controls, requires that the non‐Federal entity must establish and maintain documentation of effective internal controls over Federal awards that provide reasonable assurance that awards are being managed in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition During our audit, we found the County incorrectly overcharged $3,283 of indirect costs to COVID‐19 – 21st Century Community Learning Centers Rate Increase: ESSER III State Reserve Afterschool Program (Resource 3227) and $11,110 to Title IV, 21st Century Technical Assistance Program (Resource 4123). The County used the incorrect indirect cost rate when calculating the indirect cost charges. Questioned Costs A total of $14,393 in questioned costs was identified for both programs combined as a result of the conditions identified above. Context The conditions were identified through review of the general ledger and indirect cost recalculations for all programs under the ESF programs and 21st Century programs. Effect The County is out of compliance with allowable indirect cost charge requirements of the COVID‐19 ‐ ESF programs and 21st Century programs. Cause The condition identified above appears to be due to the County not being familiar with the indirect cost requirements for each of the ESF federal programs and 21st Century programs. In addition, the independent reviewer did not complete a thorough review of the indirect cost calculations. Repeat Finding No Recommendation In the 2023‐2024 fiscal year, the County should transfer $3,283 from the General Fund unrestricted resource to the General Fund Resource 3227 and $11,110 from the General Fund unrestricted resource to the Resource 4123. In addition, the County should revamp its internal control procedures over indirect cost calculation to ensure that amounts charged are not in excess of approved rate.
Corrective Action Plan and Views of Responsible Officials These errors were due to an oversight by the enter‐in and reviewing staff that oversaw these resources. Going forward the Internal Financial Services department will make all departments more aware of the need to match the indirect cost charged to the funding source’s guidelines and we will be more diligent in our final review of all indirect cost rates charged. Contributions, as noted in the report, will be made into both resources in the 2023‐2024 fiscal year to address the 2022‐2023 fiscal year indirect cost rate calculation error.
FAC accepted this audit on March 11, 2024 — management decision was due September 11, 2024.
Federal Program Affected Program Names: COVID‐19 – 21st Century Community Learning Centers Rate Increase: ESSER III State Reserve Afterschool Program (Resource 3227) and Title IV, 21st Century Technical Assistance Program (Resource 4123) Assistance Listing Number: 84.425U and 84.287 Pass‐Through Entity: California Department of Education (CDE) Federal Agency: U.S. Department of Education Compliance Area: Activities Allowed and Unallowed and Allowable Costs Criteria or Specific Requirements The United States Department of Education has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California’s local education agencies (LEAs). The CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For the programs allowed to charge indirect costs in fiscal year 2022‐2023, Education Code Section 38101(c) limits LEA’s indirect costs to the lesser of the LEA’s individual CDE approved indirect cost rate, or the statewide average indirect cost rate. Per the CDE, the Indirect cost rate for both programs should be 5%. In addition, the Uniform Guidance, Section 200.303 Internal Controls, requires that the non‐Federal entity must establish and maintain documentation of effective internal controls over Federal awards that provide reasonable assurance that awards are being managed in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition During our audit, we found the County incorrectly overcharged $3,283 of indirect costs to COVID‐19 – 21st Century Community Learning Centers Rate Increase: ESSER III State Reserve Afterschool Program (Resource 3227) and $11,110 to Title IV, 21st Century Technical Assistance Program (Resource 4123). The County used the incorrect indirect cost rate when calculating the indirect cost charges. Questioned Costs A total of $14,393 in questioned costs was identified for both programs combined as a result of the conditions identified above. Context The conditions were identified through review of the general ledger and indirect cost recalculations for all programs under the ESF programs and 21st Century programs. Effect The County is out of compliance with allowable indirect cost charge requirements of the COVID‐19 ‐ ESF programs and 21st Century programs. Cause The condition identified above appears to be due to the County not being familiar with the indirect cost requirements for each of the ESF federal programs and 21st Century programs. In addition, the independent reviewer did not complete a thorough review of the indirect cost calculations. Repeat Finding No Recommendation In the 2023‐2024 fiscal year, the County should transfer $3,283 from the General Fund unrestricted resource to the General Fund Resource 3227 and $11,110 from the General Fund unrestricted resource to the Resource 4123. In addition, the County should revamp its internal control procedures over indirect cost calculation to ensure that amounts charged are not in excess of approved rate.
Show full finding ▾Hide full finding ▴Federal Program Affected Program Names: COVID‐19 – 21st Century Community Learning Centers Rate Increase: ESSER III State Reserve Afterschool Program (Resource 3227) and Title IV, 21st Century Technical Assistance Program (Resource 4123) Assistance Listing Number: 84.425U and 84.287 Pass‐Through Entity: California Department of Education (CDE) Federal Agency: U.S. Department of Education Compliance Area: Activities Allowed and Unallowed and Allowable Costs Criteria or Specific Requirements The United States Department of Education has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California’s local education agencies (LEAs). The CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For the programs allowed to charge indirect costs in fiscal year 2022‐2023, Education Code Section 38101(c) limits LEA’s indirect costs to the lesser of the LEA’s individual CDE approved indirect cost rate, or the statewide average indirect cost rate. Per the CDE, the Indirect cost rate for both programs should be 5%. In addition, the Uniform Guidance, Section 200.303 Internal Controls, requires that the non‐Federal entity must establish and maintain documentation of effective internal controls over Federal awards that provide reasonable assurance that awards are being managed in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition During our audit, we found the County incorrectly overcharged $3,283 of indirect costs to COVID‐19 – 21st Century Community Learning Centers Rate Increase: ESSER III State Reserve Afterschool Program (Resource 3227) and $11,110 to Title IV, 21st Century Technical Assistance Program (Resource 4123). The County used the incorrect indirect cost rate when calculating the indirect cost charges. Questioned Costs A total of $14,393 in questioned costs was identified for both programs combined as a result of the conditions identified above. Context The conditions were identified through review of the general ledger and indirect cost recalculations for all programs under the ESF programs and 21st Century programs. Effect The County is out of compliance with allowable indirect cost charge requirements of the COVID‐19 ‐ ESF programs and 21st Century programs. Cause The condition identified above appears to be due to the County not being familiar with the indirect cost requirements for each of the ESF federal programs and 21st Century programs. In addition, the independent reviewer did not complete a thorough review of the indirect cost calculations. Repeat Finding No Recommendation In the 2023‐2024 fiscal year, the County should transfer $3,283 from the General Fund unrestricted resource to the General Fund Resource 3227 and $11,110 from the General Fund unrestricted resource to the Resource 4123. In addition, the County should revamp its internal control procedures over indirect cost calculation to ensure that amounts charged are not in excess of approved rate.
Corrective Action Plan and Views of Responsible Officials These errors were due to an oversight by the enter‐in and reviewing staff that oversaw these resources. Going forward the Internal Financial Services department will make all departments more aware of the need to match the indirect cost charged to the funding source’s guidelines and we will be more diligent in our final review of all indirect cost rates charged. Contributions, as noted in the report, will be made into both resources in the 2023‐2024 fiscal year to address the 2022‐2023 fiscal year indirect cost rate calculation error.
FAC accepted this audit on March 26, 2024 — management decision was due September 26, 2024.
Federal Program Affected Program Names: COVID‐19 – 21st Century Community Learning Centers Rate Increase: ESSER III State Reserve Afterschool Program (Resource 3227) and Title IV, 21st Century Technical Assistance Program (Resource 4123) Assistance Listing Number: 84.425U and 84.287 Pass‐Through Entity: California Department of Education (CDE) Federal Agency: U.S. Department of Education Compliance Area: Activities Allowed and Unallowed and Allowable Costs Criteria or Specific Requirements The United States Department of Education has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California’s local education agencies (LEAs). The CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For the programs allowed to charge indirect costs in fiscal year 2022‐2023, Education Code Section 38101(c) limits LEA’s indirect costs to the lesser of the LEA’s individual CDE approved indirect cost rate, or the statewide average indirect cost rate. Per the CDE, the Indirect cost rate for both programs should be 5%. In addition, the Uniform Guidance, Section 200.303 Internal Controls, requires that the non‐Federal entity must establish and maintain documentation of effective internal controls over Federal awards that provide reasonable assurance that awards are being managed in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition During our audit, we found the County incorrectly overcharged $3,283 of indirect costs to COVID‐19 – 21st Century Community Learning Centers Rate Increase: ESSER III State Reserve Afterschool Program (Resource 3227) and $11,110 to Title IV, 21st Century Technical Assistance Program (Resource 4123). The County used the incorrect indirect cost rate when calculating the indirect cost charges. Questioned Costs A total of $14,393 in questioned costs was identified for both programs combined as a result of the conditions identified above. Context The conditions were identified through review of the general ledger and indirect cost recalculations for all programs under the ESF programs and 21st Century programs. Effect The County is out of compliance with allowable indirect cost charge requirements of the COVID‐19 ‐ ESF programs and 21st Century programs. Cause The condition identified above appears to be due to the County not being familiar with the indirect cost requirements for each of the ESF federal programs and 21st Century programs. In addition, the independent reviewer did not complete a thorough review of the indirect cost calculations. Repeat Finding No Recommendation In the 2023‐2024 fiscal year, the County should transfer $3,283 from the General Fund unrestricted resource to the General Fund Resource 3227 and $11,110 from the General Fund unrestricted resource to the Resource 4123. In addition, the County should revamp its internal control procedures over indirect cost calculation to ensure that amounts charged are not in excess of approved rate.
Show full finding ▾Hide full finding ▴Federal Program Affected Program Names: COVID‐19 – 21st Century Community Learning Centers Rate Increase: ESSER III State Reserve Afterschool Program (Resource 3227) and Title IV, 21st Century Technical Assistance Program (Resource 4123) Assistance Listing Number: 84.425U and 84.287 Pass‐Through Entity: California Department of Education (CDE) Federal Agency: U.S. Department of Education Compliance Area: Activities Allowed and Unallowed and Allowable Costs Criteria or Specific Requirements The United States Department of Education has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California’s local education agencies (LEAs). The CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For the programs allowed to charge indirect costs in fiscal year 2022‐2023, Education Code Section 38101(c) limits LEA’s indirect costs to the lesser of the LEA’s individual CDE approved indirect cost rate, or the statewide average indirect cost rate. Per the CDE, the Indirect cost rate for both programs should be 5%. In addition, the Uniform Guidance, Section 200.303 Internal Controls, requires that the non‐Federal entity must establish and maintain documentation of effective internal controls over Federal awards that provide reasonable assurance that awards are being managed in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition During our audit, we found the County incorrectly overcharged $3,283 of indirect costs to COVID‐19 – 21st Century Community Learning Centers Rate Increase: ESSER III State Reserve Afterschool Program (Resource 3227) and $11,110 to Title IV, 21st Century Technical Assistance Program (Resource 4123). The County used the incorrect indirect cost rate when calculating the indirect cost charges. Questioned Costs A total of $14,393 in questioned costs was identified for both programs combined as a result of the conditions identified above. Context The conditions were identified through review of the general ledger and indirect cost recalculations for all programs under the ESF programs and 21st Century programs. Effect The County is out of compliance with allowable indirect cost charge requirements of the COVID‐19 ‐ ESF programs and 21st Century programs. Cause The condition identified above appears to be due to the County not being familiar with the indirect cost requirements for each of the ESF federal programs and 21st Century programs. In addition, the independent reviewer did not complete a thorough review of the indirect cost calculations. Repeat Finding No Recommendation In the 2023‐2024 fiscal year, the County should transfer $3,283 from the General Fund unrestricted resource to the General Fund Resource 3227 and $11,110 from the General Fund unrestricted resource to the Resource 4123. In addition, the County should revamp its internal control procedures over indirect cost calculation to ensure that amounts charged are not in excess of approved rate.
Corrective Action Plan and Views of Responsible Officials These errors were due to an oversight by the enter‐in and reviewing staff that oversaw these resources. Going forward the Internal Financial Services department will make all departments more aware of the need to match the indirect cost charged to the funding source’s guidelines and we will be more diligent in our final review of all indirect cost rates charged. Contributions, as noted in the report, will be made into both resources in the 2023‐2024 fiscal year to address the 2022‐2023 fiscal year indirect cost rate calculation error.
FAC accepted this audit on March 28, 2024 — management decision was due September 28, 2024.
Federal Program Affected Program Names: COVID‐19 – 21st Century Community Learning Centers Rate Increase: ESSER III State Reserve Afterschool Program (Resource 3227) and Title IV, 21st Century Technical Assistance Program (Resource 4123) Assistance Listing Number: 84.425U and 84.287 Pass‐Through Entity: California Department of Education (CDE) Federal Agency: U.S. Department of Education Compliance Area: Activities Allowed and Unallowed and Allowable Costs Criteria or Specific Requirements The United States Department of Education has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California’s local education agencies (LEAs). The CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For the programs allowed to charge indirect costs in fiscal year 2022‐2023, Education Code Section 38101(c) limits LEA’s indirect costs to the lesser of the LEA’s individual CDE approved indirect cost rate, or the statewide average indirect cost rate. Per the CDE, the Indirect cost rate for both programs should be 5%. In addition, the Uniform Guidance, Section 200.303 Internal Controls, requires that the non‐Federal entity must establish and maintain documentation of effective internal controls over Federal awards that provide reasonable assurance that awards are being managed in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition During our audit, we found the County incorrectly overcharged $3,283 of indirect costs to COVID‐19 – 21st Century Community Learning Centers Rate Increase: ESSER III State Reserve Afterschool Program (Resource 3227) and $11,110 to Title IV, 21st Century Technical Assistance Program (Resource 4123). The County used the incorrect indirect cost rate when calculating the indirect cost charges. Questioned Costs A total of $14,393 in questioned costs was identified for both programs combined as a result of the conditions identified above. Context The conditions were identified through review of the general ledger and indirect cost recalculations for all programs under the ESF programs and 21st Century programs. Effect The County is out of compliance with allowable indirect cost charge requirements of the COVID‐19 ‐ ESF programs and 21st Century programs. Cause The condition identified above appears to be due to the County not being familiar with the indirect cost requirements for each of the ESF federal programs and 21st Century programs. In addition, the independent reviewer did not complete a thorough review of the indirect cost calculations. Repeat Finding No Recommendation In the 2023‐2024 fiscal year, the County should transfer $3,283 from the General Fund unrestricted resource to the General Fund Resource 3227 and $11,110 from the General Fund unrestricted resource to the Resource 4123. In addition, the County should revamp its internal control procedures over indirect cost calculation to ensure that amounts charged are not in excess of approved rate.
Show full finding ▾Hide full finding ▴Federal Program Affected Program Names: COVID‐19 – 21st Century Community Learning Centers Rate Increase: ESSER III State Reserve Afterschool Program (Resource 3227) and Title IV, 21st Century Technical Assistance Program (Resource 4123) Assistance Listing Number: 84.425U and 84.287 Pass‐Through Entity: California Department of Education (CDE) Federal Agency: U.S. Department of Education Compliance Area: Activities Allowed and Unallowed and Allowable Costs Criteria or Specific Requirements The United States Department of Education has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California’s local education agencies (LEAs). The CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For the programs allowed to charge indirect costs in fiscal year 2022‐2023, Education Code Section 38101(c) limits LEA’s indirect costs to the lesser of the LEA’s individual CDE approved indirect cost rate, or the statewide average indirect cost rate. Per the CDE, the Indirect cost rate for both programs should be 5%. In addition, the Uniform Guidance, Section 200.303 Internal Controls, requires that the non‐Federal entity must establish and maintain documentation of effective internal controls over Federal awards that provide reasonable assurance that awards are being managed in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition During our audit, we found the County incorrectly overcharged $3,283 of indirect costs to COVID‐19 – 21st Century Community Learning Centers Rate Increase: ESSER III State Reserve Afterschool Program (Resource 3227) and $11,110 to Title IV, 21st Century Technical Assistance Program (Resource 4123). The County used the incorrect indirect cost rate when calculating the indirect cost charges. Questioned Costs A total of $14,393 in questioned costs was identified for both programs combined as a result of the conditions identified above. Context The conditions were identified through review of the general ledger and indirect cost recalculations for all programs under the ESF programs and 21st Century programs. Effect The County is out of compliance with allowable indirect cost charge requirements of the COVID‐19 ‐ ESF programs and 21st Century programs. Cause The condition identified above appears to be due to the County not being familiar with the indirect cost requirements for each of the ESF federal programs and 21st Century programs. In addition, the independent reviewer did not complete a thorough review of the indirect cost calculations. Repeat Finding No Recommendation In the 2023‐2024 fiscal year, the County should transfer $3,283 from the General Fund unrestricted resource to the General Fund Resource 3227 and $11,110 from the General Fund unrestricted resource to the Resource 4123. In addition, the County should revamp its internal control procedures over indirect cost calculation to ensure that amounts charged are not in excess of approved rate.
Corrective Action Plan and Views of Responsible Officials These errors were due to an oversight by the enter‐in and reviewing staff that oversaw these resources. Going forward the Internal Financial Services department will make all departments more aware of the need to match the indirect cost charged to the funding source’s guidelines and we will be more diligent in our final review of all indirect cost rates charged. Contributions, as noted in the report, will be made into both resources in the 2023‐2024 fiscal year to address the 2022‐2023 fiscal year indirect cost rate calculation error.
FAC accepted this audit on March 29, 2024 — management decision was due September 29, 2024.
Federal Program Affected Program Names: COVID‐19 – 21st Century Community Learning Centers Rate Increase: ESSER III State Reserve Afterschool Program (Resource 3227) and Title IV, 21st Century Technical Assistance Program (Resource 4123) Assistance Listing Number: 84.425U and 84.287 Pass‐Through Entity: California Department of Education (CDE) Federal Agency: U.S. Department of Education Compliance Area: Activities Allowed and Unallowed and Allowable Costs Criteria or Specific Requirements The United States Department of Education has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California’s local education agencies (LEAs). The CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For the programs allowed to charge indirect costs in fiscal year 2022‐2023, Education Code Section 38101(c) limits LEA’s indirect costs to the lesser of the LEA’s individual CDE approved indirect cost rate, or the statewide average indirect cost rate. Per the CDE, the Indirect cost rate for both programs should be 5%. In addition, the Uniform Guidance, Section 200.303 Internal Controls, requires that the non‐Federal entity must establish and maintain documentation of effective internal controls over Federal awards that provide reasonable assurance that awards are being managed in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition During our audit, we found the County incorrectly overcharged $3,283 of indirect costs to COVID‐19 – 21st Century Community Learning Centers Rate Increase: ESSER III State Reserve Afterschool Program (Resource 3227) and $11,110 to Title IV, 21st Century Technical Assistance Program (Resource 4123). The County used the incorrect indirect cost rate when calculating the indirect cost charges. Questioned Costs A total of $14,393 in questioned costs was identified for both programs combined as a result of the conditions identified above. Context The conditions were identified through review of the general ledger and indirect cost recalculations for all programs under the ESF programs and 21st Century programs. Effect The County is out of compliance with allowable indirect cost charge requirements of the COVID‐19 ‐ ESF programs and 21st Century programs. Cause The condition identified above appears to be due to the County not being familiar with the indirect cost requirements for each of the ESF federal programs and 21st Century programs. In addition, the independent reviewer did not complete a thorough review of the indirect cost calculations. Repeat Finding No Recommendation In the 2023‐2024 fiscal year, the County should transfer $3,283 from the General Fund unrestricted resource to the General Fund Resource 3227 and $11,110 from the General Fund unrestricted resource to the Resource 4123. In addition, the County should revamp its internal control procedures over indirect cost calculation to ensure that amounts charged are not in excess of approved rate.
Show full finding ▾Hide full finding ▴Federal Program Affected Program Names: COVID‐19 – 21st Century Community Learning Centers Rate Increase: ESSER III State Reserve Afterschool Program (Resource 3227) and Title IV, 21st Century Technical Assistance Program (Resource 4123) Assistance Listing Number: 84.425U and 84.287 Pass‐Through Entity: California Department of Education (CDE) Federal Agency: U.S. Department of Education Compliance Area: Activities Allowed and Unallowed and Allowable Costs Criteria or Specific Requirements The United States Department of Education has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California’s local education agencies (LEAs). The CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For the programs allowed to charge indirect costs in fiscal year 2022‐2023, Education Code Section 38101(c) limits LEA’s indirect costs to the lesser of the LEA’s individual CDE approved indirect cost rate, or the statewide average indirect cost rate. Per the CDE, the Indirect cost rate for both programs should be 5%. In addition, the Uniform Guidance, Section 200.303 Internal Controls, requires that the non‐Federal entity must establish and maintain documentation of effective internal controls over Federal awards that provide reasonable assurance that awards are being managed in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition During our audit, we found the County incorrectly overcharged $3,283 of indirect costs to COVID‐19 – 21st Century Community Learning Centers Rate Increase: ESSER III State Reserve Afterschool Program (Resource 3227) and $11,110 to Title IV, 21st Century Technical Assistance Program (Resource 4123). The County used the incorrect indirect cost rate when calculating the indirect cost charges. Questioned Costs A total of $14,393 in questioned costs was identified for both programs combined as a result of the conditions identified above. Context The conditions were identified through review of the general ledger and indirect cost recalculations for all programs under the ESF programs and 21st Century programs. Effect The County is out of compliance with allowable indirect cost charge requirements of the COVID‐19 ‐ ESF programs and 21st Century programs. Cause The condition identified above appears to be due to the County not being familiar with the indirect cost requirements for each of the ESF federal programs and 21st Century programs. In addition, the independent reviewer did not complete a thorough review of the indirect cost calculations. Repeat Finding No Recommendation In the 2023‐2024 fiscal year, the County should transfer $3,283 from the General Fund unrestricted resource to the General Fund Resource 3227 and $11,110 from the General Fund unrestricted resource to the Resource 4123. In addition, the County should revamp its internal control procedures over indirect cost calculation to ensure that amounts charged are not in excess of approved rate.
Corrective Action Plan and Views of Responsible Officials These errors were due to an oversight by the enter‐in and reviewing staff that oversaw these resources. Going forward the Internal Financial Services department will make all departments more aware of the need to match the indirect cost charged to the funding source’s guidelines and we will be more diligent in our final review of all indirect cost rates charged. Contributions, as noted in the report, will be made into both resources in the 2023‐2024 fiscal year to address the 2022‐2023 fiscal year indirect cost rate calculation error.
FAC accepted this audit on May 2, 2024 — management decision was due November 2, 2024.
Federal Program Affected Program Names: COVID‐19 – 21st Century Community Learning Centers Rate Increase: ESSER III State Reserve Afterschool Program (Resource 3227) and Title IV, 21st Century Technical Assistance Program (Resource 4123) Assistance Listing Number: 84.425U and 84.287 Pass‐Through Entity: California Department of Education (CDE) Federal Agency: U.S. Department of Education Compliance Area: Activities Allowed and Unallowed and Allowable Costs Criteria or Specific Requirements The United States Department of Education has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California’s local education agencies (LEAs). The CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For the programs allowed to charge indirect costs in fiscal year 2022‐2023, Education Code Section 38101(c) limits LEA’s indirect costs to the lesser of the LEA’s individual CDE approved indirect cost rate, or the statewide average indirect cost rate. Per the CDE, the Indirect cost rate for both programs should be 5%. In addition, the Uniform Guidance, Section 200.303 Internal Controls, requires that the non‐Federal entity must establish and maintain documentation of effective internal controls over Federal awards that provide reasonable assurance that awards are being managed in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition During our audit, we found the County incorrectly overcharged $3,283 of indirect costs to COVID‐19 – 21st Century Community Learning Centers Rate Increase: ESSER III State Reserve Afterschool Program (Resource 3227) and $11,110 to Title IV, 21st Century Technical Assistance Program (Resource 4123). The County used the incorrect indirect cost rate when calculating the indirect cost charges. Questioned Costs A total of $14,393 in questioned costs was identified for both programs combined as a result of the conditions identified above. Context The conditions were identified through review of the general ledger and indirect cost recalculations for all programs under the ESF programs and 21st Century programs. Effect The County is out of compliance with allowable indirect cost charge requirements of the COVID‐19 ‐ ESF programs and 21st Century programs. Cause The condition identified above appears to be due to the County not being familiar with the indirect cost requirements for each of the ESF federal programs and 21st Century programs. In addition, the independent reviewer did not complete a thorough review of the indirect cost calculations. Repeat Finding No Recommendation In the 2023‐2024 fiscal year, the County should transfer $3,283 from the General Fund unrestricted resource to the General Fund Resource 3227 and $11,110 from the General Fund unrestricted resource to the Resource 4123. In addition, the County should revamp its internal control procedures over indirect cost calculation to ensure that amounts charged are not in excess of approved rate.
Show full finding ▾Hide full finding ▴Federal Program Affected Program Names: COVID‐19 – 21st Century Community Learning Centers Rate Increase: ESSER III State Reserve Afterschool Program (Resource 3227) and Title IV, 21st Century Technical Assistance Program (Resource 4123) Assistance Listing Number: 84.425U and 84.287 Pass‐Through Entity: California Department of Education (CDE) Federal Agency: U.S. Department of Education Compliance Area: Activities Allowed and Unallowed and Allowable Costs Criteria or Specific Requirements The United States Department of Education has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California’s local education agencies (LEAs). The CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For the programs allowed to charge indirect costs in fiscal year 2022‐2023, Education Code Section 38101(c) limits LEA’s indirect costs to the lesser of the LEA’s individual CDE approved indirect cost rate, or the statewide average indirect cost rate. Per the CDE, the Indirect cost rate for both programs should be 5%. In addition, the Uniform Guidance, Section 200.303 Internal Controls, requires that the non‐Federal entity must establish and maintain documentation of effective internal controls over Federal awards that provide reasonable assurance that awards are being managed in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition During our audit, we found the County incorrectly overcharged $3,283 of indirect costs to COVID‐19 – 21st Century Community Learning Centers Rate Increase: ESSER III State Reserve Afterschool Program (Resource 3227) and $11,110 to Title IV, 21st Century Technical Assistance Program (Resource 4123). The County used the incorrect indirect cost rate when calculating the indirect cost charges. Questioned Costs A total of $14,393 in questioned costs was identified for both programs combined as a result of the conditions identified above. Context The conditions were identified through review of the general ledger and indirect cost recalculations for all programs under the ESF programs and 21st Century programs. Effect The County is out of compliance with allowable indirect cost charge requirements of the COVID‐19 ‐ ESF programs and 21st Century programs. Cause The condition identified above appears to be due to the County not being familiar with the indirect cost requirements for each of the ESF federal programs and 21st Century programs. In addition, the independent reviewer did not complete a thorough review of the indirect cost calculations. Repeat Finding No Recommendation In the 2023‐2024 fiscal year, the County should transfer $3,283 from the General Fund unrestricted resource to the General Fund Resource 3227 and $11,110 from the General Fund unrestricted resource to the Resource 4123. In addition, the County should revamp its internal control procedures over indirect cost calculation to ensure that amounts charged are not in excess of approved rate.
Corrective Action Plan and Views of Responsible Officials These errors were due to an oversight by the enter‐in and reviewing staff that oversaw these resources. Going forward the Internal Financial Services department will make all departments more aware of the need to match the indirect cost charged to the funding source’s guidelines and we will be more diligent in our final review of all indirect cost rates charged. Contributions, as noted in the report, will be made into both resources in the 2023‐2024 fiscal year to address the 2022‐2023 fiscal year indirect cost rate calculation error.
FAC accepted this audit on March 16, 2023 — management decision was due September 16, 2023.
FAC accepted this audit on February 27, 2023 — management decision was due August 27, 2023.
FAC accepted this audit on March 8, 2023 — management decision was due September 8, 2023.
FAC accepted this audit on July 11, 2023 — management decision was due January 11, 2024.
FAC accepted this audit on March 13, 2023 — management decision was due September 13, 2023.
FAC accepted this audit on January 22, 2023 — management decision was due July 22, 2023.
FAC accepted this audit on February 8, 2022 — management decision was due August 8, 2022.
Federal Program Affected Program Name: Title II, Part A, Supporting Effective Instruction Local Grants CFDA Number: 84.367 Pass-Through Entity: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria or Specific Requirements The United States Department of Education has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California LEAs. CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For Title II, Part A, Supporting Effective Instruction Local Grants in fiscal year 2020-2021, Education Code Section 38101(c) limits school district indirect costs to the lesser of the District?s individual CDE approved indirect cost rate or the statewide average indirect rate Condition This fiscal year, the CDE approved an indirect cost rate for the District of 6.65 percent. During our audit, we found that the actual indirect charge made by the District was $16,033, which is $2,956 in excess of the allowable charge. Questioned Costs A total of $2,956 in questioned costs was identified as a result of the condition identified above. Context The condition was identified as a result of the auditor?s federal program testing of the District?s indirect cost charges. Effect The District is out of compliance with allowable indirect cost charge requirements. Cause The condition identified appears to have materialized due to the use of an incorrect indirect cost rate. Repeat Finding (Yes or No) This finding is a repeat a finding relating to indirect cost rate charged to federal programs but was related to a different program, Title I, in the prior year. (Finding 2020-003). Recommendation In the 2021-2022 fiscal year, the District should transfer $2,956 from the District?s General Fund Unrestricted Resource to the District?s General Fund Title II, Part A, Supporting Effective Instruction Local Grants. Corrective Action Plan and Views of Responsible Officials The District will transfer the overcharged amount from unrestricted funds back to the Title II, Part A, Supporting Effective Instruction Local Grants resource to repay the overcharge. The transfer will be made prior to closing the 2021-2022 fiscal year.
Show full finding ▾Hide full finding ▴Federal Program Affected Program Name: Title II, Part A, Supporting Effective Instruction Local Grants CFDA Number: 84.367 Pass-Through Entity: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria or Specific Requirements The United States Department of Education has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California LEAs. CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For Title II, Part A, Supporting Effective Instruction Local Grants in fiscal year 2020-2021, Education Code Section 38101(c) limits school district indirect costs to the lesser of the District?s individual CDE approved indirect cost rate or the statewide average indirect rate Condition This fiscal year, the CDE approved an indirect cost rate for the District of 6.65 percent. During our audit, we found that the actual indirect charge made by the District was $16,033, which is $2,956 in excess of the allowable charge. Questioned Costs A total of $2,956 in questioned costs was identified as a result of the condition identified above. Context The condition was identified as a result of the auditor?s federal program testing of the District?s indirect cost charges. Effect The District is out of compliance with allowable indirect cost charge requirements. Cause The condition identified appears to have materialized due to the use of an incorrect indirect cost rate. Repeat Finding (Yes or No) This finding is a repeat a finding relating to indirect cost rate charged to federal programs but was related to a different program, Title I, in the prior year. (Finding 2020-003). Recommendation In the 2021-2022 fiscal year, the District should transfer $2,956 from the District?s General Fund Unrestricted Resource to the District?s General Fund Title II, Part A, Supporting Effective Instruction Local Grants. Corrective Action Plan and Views of Responsible Officials The District will transfer the overcharged amount from unrestricted funds back to the Title II, Part A, Supporting Effective Instruction Local Grants resource to repay the overcharge. The transfer will be made prior to closing the 2021-2022 fiscal year.
Finding 2021-002 This finding is a repeat finding. Management?s or Department?s Response: We concur. Views of Responsible Officials and Corrective Action: Responsible Person: Jose Alcaide, Chief Financial Officer Projected Date of Corrective Action: June 30, 2022 Corrective Action Plan and Views of Responsible Official: The District will transfer the overcharged amount from unrestricted funds back to the Title II, Part A, Supporting Effective Instruction Local Grants resource to repay the overcharge. The transfer will be made prior to closing the 2021-2022 fiscal year.
2020-003
FAC accepted this audit on April 13, 2022 — management decision was due October 13, 2022.
Federal Program Affected Program Name: Title II, Part A, Supporting Effective Instruction Local Grants CFDA Number: 84.367 Pass-Through Entity: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria or Specific Requirements The United States Department of Education has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California LEAs. CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For Title II, Part A, Supporting Effective Instruction Local Grants in fiscal year 2020-2021, Education Code Section 38101(c) limits school district indirect costs to the lesser of the District?s individual CDE approved indirect cost rate or the statewide average indirect rate Condition This fiscal year, the CDE approved an indirect cost rate for the District of 6.65 percent. During our audit, we found that the actual indirect charge made by the District was $16,033, which is $2,956 in excess of the allowable charge. Questioned Costs A total of $2,956 in questioned costs was identified as a result of the condition identified above. Context The condition was identified as a result of the auditor?s federal program testing of the District?s indirect cost charges. Effect The District is out of compliance with allowable indirect cost charge requirements. Cause The condition identified appears to have materialized due to the use of an incorrect indirect cost rate. Repeat Finding (Yes or No) This finding is a repeat a finding relating to indirect cost rate charged to federal programs but was related to a different program, Title I, in the prior year. (Finding 2020-003). Recommendation In the 2021-2022 fiscal year, the District should transfer $2,956 from the District?s General Fund Unrestricted Resource to the District?s General Fund Title II, Part A, Supporting Effective Instruction Local Grants. Corrective Action Plan and Views of Responsible Officials The District will transfer the overcharged amount from unrestricted funds back to the Title II, Part A, Supporting Effective Instruction Local Grants resource to repay the overcharge. The transfer will be made prior to closing the 2021-2022 fiscal year.
Show full finding ▾Hide full finding ▴Federal Program Affected Program Name: Title II, Part A, Supporting Effective Instruction Local Grants CFDA Number: 84.367 Pass-Through Entity: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria or Specific Requirements The United States Department of Education has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California LEAs. CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For Title II, Part A, Supporting Effective Instruction Local Grants in fiscal year 2020-2021, Education Code Section 38101(c) limits school district indirect costs to the lesser of the District?s individual CDE approved indirect cost rate or the statewide average indirect rate Condition This fiscal year, the CDE approved an indirect cost rate for the District of 6.65 percent. During our audit, we found that the actual indirect charge made by the District was $16,033, which is $2,956 in excess of the allowable charge. Questioned Costs A total of $2,956 in questioned costs was identified as a result of the condition identified above. Context The condition was identified as a result of the auditor?s federal program testing of the District?s indirect cost charges. Effect The District is out of compliance with allowable indirect cost charge requirements. Cause The condition identified appears to have materialized due to the use of an incorrect indirect cost rate. Repeat Finding (Yes or No) This finding is a repeat a finding relating to indirect cost rate charged to federal programs but was related to a different program, Title I, in the prior year. (Finding 2020-003). Recommendation In the 2021-2022 fiscal year, the District should transfer $2,956 from the District?s General Fund Unrestricted Resource to the District?s General Fund Title II, Part A, Supporting Effective Instruction Local Grants. Corrective Action Plan and Views of Responsible Officials The District will transfer the overcharged amount from unrestricted funds back to the Title II, Part A, Supporting Effective Instruction Local Grants resource to repay the overcharge. The transfer will be made prior to closing the 2021-2022 fiscal year.
Finding 2021-002 This finding is a repeat finding. Management?s or Department?s Response: We concur. Views of Responsible Officials and Corrective Action: Responsible Person: Jose Alcaide, Chief Financial Officer Projected Date of Corrective Action: June 30, 2022 Corrective Action Plan and Views of Responsible Official: The District will transfer the overcharged amount from unrestricted funds back to the Title II, Part A, Supporting Effective Instruction Local Grants resource to repay the overcharge. The transfer will be made prior to closing the 2021-2022 fiscal year.
2020-003
FAC accepted this audit on February 8, 2022 — management decision was due August 8, 2022.
Federal Program Affected Program Name: Title II, Part A, Supporting Effective Instruction Local Grants CFDA Number: 84.367 Pass-Through Entity: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria or Specific Requirements The United States Department of Education has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California LEAs. CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For Title II, Part A, Supporting Effective Instruction Local Grants in fiscal year 2020-2021, Education Code Section 38101(c) limits school district indirect costs to the lesser of the District?s individual CDE approved indirect cost rate or the statewide average indirect rate Condition This fiscal year, the CDE approved an indirect cost rate for the District of 6.65 percent. During our audit, we found that the actual indirect charge made by the District was $16,033, which is $2,956 in excess of the allowable charge. Questioned Costs A total of $2,956 in questioned costs was identified as a result of the condition identified above. Context The condition was identified as a result of the auditor?s federal program testing of the District?s indirect cost charges. Effect The District is out of compliance with allowable indirect cost charge requirements. Cause The condition identified appears to have materialized due to the use of an incorrect indirect cost rate. Repeat Finding (Yes or No) This finding is a repeat a finding relating to indirect cost rate charged to federal programs but was related to a different program, Title I, in the prior year. (Finding 2020-003). Recommendation In the 2021-2022 fiscal year, the District should transfer $2,956 from the District?s General Fund Unrestricted Resource to the District?s General Fund Title II, Part A, Supporting Effective Instruction Local Grants. Corrective Action Plan and Views of Responsible Officials The District will transfer the overcharged amount from unrestricted funds back to the Title II, Part A, Supporting Effective Instruction Local Grants resource to repay the overcharge. The transfer will be made prior to closing the 2021-2022 fiscal year.
Show full finding ▾Hide full finding ▴Federal Program Affected Program Name: Title II, Part A, Supporting Effective Instruction Local Grants CFDA Number: 84.367 Pass-Through Entity: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria or Specific Requirements The United States Department of Education has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California LEAs. CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For Title II, Part A, Supporting Effective Instruction Local Grants in fiscal year 2020-2021, Education Code Section 38101(c) limits school district indirect costs to the lesser of the District?s individual CDE approved indirect cost rate or the statewide average indirect rate Condition This fiscal year, the CDE approved an indirect cost rate for the District of 6.65 percent. During our audit, we found that the actual indirect charge made by the District was $16,033, which is $2,956 in excess of the allowable charge. Questioned Costs A total of $2,956 in questioned costs was identified as a result of the condition identified above. Context The condition was identified as a result of the auditor?s federal program testing of the District?s indirect cost charges. Effect The District is out of compliance with allowable indirect cost charge requirements. Cause The condition identified appears to have materialized due to the use of an incorrect indirect cost rate. Repeat Finding (Yes or No) This finding is a repeat a finding relating to indirect cost rate charged to federal programs but was related to a different program, Title I, in the prior year. (Finding 2020-003). Recommendation In the 2021-2022 fiscal year, the District should transfer $2,956 from the District?s General Fund Unrestricted Resource to the District?s General Fund Title II, Part A, Supporting Effective Instruction Local Grants. Corrective Action Plan and Views of Responsible Officials The District will transfer the overcharged amount from unrestricted funds back to the Title II, Part A, Supporting Effective Instruction Local Grants resource to repay the overcharge. The transfer will be made prior to closing the 2021-2022 fiscal year.
Finding 2021-002 This finding is a repeat finding. Management?s or Department?s Response: We concur. Views of Responsible Officials and Corrective Action: Responsible Person: Jose Alcaide, Chief Financial Officer Projected Date of Corrective Action: June 30, 2022 Corrective Action Plan and Views of Responsible Official: The District will transfer the overcharged amount from unrestricted funds back to the Title II, Part A, Supporting Effective Instruction Local Grants resource to repay the overcharge. The transfer will be made prior to closing the 2021-2022 fiscal year.
2020-003
FAC accepted this audit on February 9, 2022 — management decision was due August 9, 2022.
Federal Program Affected Program Name: Title II, Part A, Supporting Effective Instruction Local Grants CFDA Number: 84.367 Pass-Through Entity: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria or Specific Requirements The United States Department of Education has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California LEAs. CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For Title II, Part A, Supporting Effective Instruction Local Grants in fiscal year 2020-2021, Education Code Section 38101(c) limits school district indirect costs to the lesser of the District?s individual CDE approved indirect cost rate or the statewide average indirect rate Condition This fiscal year, the CDE approved an indirect cost rate for the District of 6.65 percent. During our audit, we found that the actual indirect charge made by the District was $16,033, which is $2,956 in excess of the allowable charge. Questioned Costs A total of $2,956 in questioned costs was identified as a result of the condition identified above. Context The condition was identified as a result of the auditor?s federal program testing of the District?s indirect cost charges. Effect The District is out of compliance with allowable indirect cost charge requirements. Cause The condition identified appears to have materialized due to the use of an incorrect indirect cost rate. Repeat Finding (Yes or No) This finding is a repeat a finding relating to indirect cost rate charged to federal programs but was related to a different program, Title I, in the prior year. (Finding 2020-003). Recommendation In the 2021-2022 fiscal year, the District should transfer $2,956 from the District?s General Fund Unrestricted Resource to the District?s General Fund Title II, Part A, Supporting Effective Instruction Local Grants. Corrective Action Plan and Views of Responsible Officials The District will transfer the overcharged amount from unrestricted funds back to the Title II, Part A, Supporting Effective Instruction Local Grants resource to repay the overcharge. The transfer will be made prior to closing the 2021-2022 fiscal year.
Show full finding ▾Hide full finding ▴Federal Program Affected Program Name: Title II, Part A, Supporting Effective Instruction Local Grants CFDA Number: 84.367 Pass-Through Entity: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria or Specific Requirements The United States Department of Education has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California LEAs. CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For Title II, Part A, Supporting Effective Instruction Local Grants in fiscal year 2020-2021, Education Code Section 38101(c) limits school district indirect costs to the lesser of the District?s individual CDE approved indirect cost rate or the statewide average indirect rate Condition This fiscal year, the CDE approved an indirect cost rate for the District of 6.65 percent. During our audit, we found that the actual indirect charge made by the District was $16,033, which is $2,956 in excess of the allowable charge. Questioned Costs A total of $2,956 in questioned costs was identified as a result of the condition identified above. Context The condition was identified as a result of the auditor?s federal program testing of the District?s indirect cost charges. Effect The District is out of compliance with allowable indirect cost charge requirements. Cause The condition identified appears to have materialized due to the use of an incorrect indirect cost rate. Repeat Finding (Yes or No) This finding is a repeat a finding relating to indirect cost rate charged to federal programs but was related to a different program, Title I, in the prior year. (Finding 2020-003). Recommendation In the 2021-2022 fiscal year, the District should transfer $2,956 from the District?s General Fund Unrestricted Resource to the District?s General Fund Title II, Part A, Supporting Effective Instruction Local Grants. Corrective Action Plan and Views of Responsible Officials The District will transfer the overcharged amount from unrestricted funds back to the Title II, Part A, Supporting Effective Instruction Local Grants resource to repay the overcharge. The transfer will be made prior to closing the 2021-2022 fiscal year.
Finding 2021-002 This finding is a repeat finding. Management?s or Department?s Response: We concur. Views of Responsible Officials and Corrective Action: Responsible Person: Jose Alcaide, Chief Financial Officer Projected Date of Corrective Action: June 30, 2022 Corrective Action Plan and Views of Responsible Official: The District will transfer the overcharged amount from unrestricted funds back to the Title II, Part A, Supporting Effective Instruction Local Grants resource to repay the overcharge. The transfer will be made prior to closing the 2021-2022 fiscal year.
2020-003
FAC accepted this audit on August 10, 2022 — management decision was due February 10, 2023.
Federal Program Affected Program Name: Title II, Part A, Supporting Effective Instruction Local Grants CFDA Number: 84.367 Pass-Through Entity: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria or Specific Requirements The United States Department of Education has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California LEAs. CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For Title II, Part A, Supporting Effective Instruction Local Grants in fiscal year 2020-2021, Education Code Section 38101(c) limits school district indirect costs to the lesser of the District?s individual CDE approved indirect cost rate or the statewide average indirect rate Condition This fiscal year, the CDE approved an indirect cost rate for the District of 6.65 percent. During our audit, we found that the actual indirect charge made by the District was $16,033, which is $2,956 in excess of the allowable charge. Questioned Costs A total of $2,956 in questioned costs was identified as a result of the condition identified above. Context The condition was identified as a result of the auditor?s federal program testing of the District?s indirect cost charges. Effect The District is out of compliance with allowable indirect cost charge requirements. Cause The condition identified appears to have materialized due to the use of an incorrect indirect cost rate. Repeat Finding (Yes or No) This finding is a repeat a finding relating to indirect cost rate charged to federal programs but was related to a different program, Title I, in the prior year. (Finding 2020-003). Recommendation In the 2021-2022 fiscal year, the District should transfer $2,956 from the District?s General Fund Unrestricted Resource to the District?s General Fund Title II, Part A, Supporting Effective Instruction Local Grants. Corrective Action Plan and Views of Responsible Officials The District will transfer the overcharged amount from unrestricted funds back to the Title II, Part A, Supporting Effective Instruction Local Grants resource to repay the overcharge. The transfer will be made prior to closing the 2021-2022 fiscal year.
Show full finding ▾Hide full finding ▴Federal Program Affected Program Name: Title II, Part A, Supporting Effective Instruction Local Grants CFDA Number: 84.367 Pass-Through Entity: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria or Specific Requirements The United States Department of Education has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California LEAs. CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For Title II, Part A, Supporting Effective Instruction Local Grants in fiscal year 2020-2021, Education Code Section 38101(c) limits school district indirect costs to the lesser of the District?s individual CDE approved indirect cost rate or the statewide average indirect rate Condition This fiscal year, the CDE approved an indirect cost rate for the District of 6.65 percent. During our audit, we found that the actual indirect charge made by the District was $16,033, which is $2,956 in excess of the allowable charge. Questioned Costs A total of $2,956 in questioned costs was identified as a result of the condition identified above. Context The condition was identified as a result of the auditor?s federal program testing of the District?s indirect cost charges. Effect The District is out of compliance with allowable indirect cost charge requirements. Cause The condition identified appears to have materialized due to the use of an incorrect indirect cost rate. Repeat Finding (Yes or No) This finding is a repeat a finding relating to indirect cost rate charged to federal programs but was related to a different program, Title I, in the prior year. (Finding 2020-003). Recommendation In the 2021-2022 fiscal year, the District should transfer $2,956 from the District?s General Fund Unrestricted Resource to the District?s General Fund Title II, Part A, Supporting Effective Instruction Local Grants. Corrective Action Plan and Views of Responsible Officials The District will transfer the overcharged amount from unrestricted funds back to the Title II, Part A, Supporting Effective Instruction Local Grants resource to repay the overcharge. The transfer will be made prior to closing the 2021-2022 fiscal year.
Finding 2021-002 This finding is a repeat finding. Management?s or Department?s Response: We concur. Views of Responsible Officials and Corrective Action: Responsible Person: Jose Alcaide, Chief Financial Officer Projected Date of Corrective Action: June 30, 2022 Corrective Action Plan and Views of Responsible Official: The District will transfer the overcharged amount from unrestricted funds back to the Title II, Part A, Supporting Effective Instruction Local Grants resource to repay the overcharge. The transfer will be made prior to closing the 2021-2022 fiscal year.
2020-003
FAC accepted this audit on May 16, 2022 — management decision was due November 16, 2022.
Federal Program Affected Program Name: Title II, Part A, Supporting Effective Instruction Local Grants CFDA Number: 84.367 Pass-Through Entity: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria or Specific Requirements The United States Department of Education has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California LEAs. CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For Title II, Part A, Supporting Effective Instruction Local Grants in fiscal year 2020-2021, Education Code Section 38101(c) limits school district indirect costs to the lesser of the District?s individual CDE approved indirect cost rate or the statewide average indirect rate Condition This fiscal year, the CDE approved an indirect cost rate for the District of 6.65 percent. During our audit, we found that the actual indirect charge made by the District was $16,033, which is $2,956 in excess of the allowable charge. Questioned Costs A total of $2,956 in questioned costs was identified as a result of the condition identified above. Context The condition was identified as a result of the auditor?s federal program testing of the District?s indirect cost charges. Effect The District is out of compliance with allowable indirect cost charge requirements. Cause The condition identified appears to have materialized due to the use of an incorrect indirect cost rate. Repeat Finding (Yes or No) This finding is a repeat a finding relating to indirect cost rate charged to federal programs but was related to a different program, Title I, in the prior year. (Finding 2020-003). Recommendation In the 2021-2022 fiscal year, the District should transfer $2,956 from the District?s General Fund Unrestricted Resource to the District?s General Fund Title II, Part A, Supporting Effective Instruction Local Grants. Corrective Action Plan and Views of Responsible Officials The District will transfer the overcharged amount from unrestricted funds back to the Title II, Part A, Supporting Effective Instruction Local Grants resource to repay the overcharge. The transfer will be made prior to closing the 2021-2022 fiscal year.
Show full finding ▾Hide full finding ▴Federal Program Affected Program Name: Title II, Part A, Supporting Effective Instruction Local Grants CFDA Number: 84.367 Pass-Through Entity: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria or Specific Requirements The United States Department of Education has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California LEAs. CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For Title II, Part A, Supporting Effective Instruction Local Grants in fiscal year 2020-2021, Education Code Section 38101(c) limits school district indirect costs to the lesser of the District?s individual CDE approved indirect cost rate or the statewide average indirect rate Condition This fiscal year, the CDE approved an indirect cost rate for the District of 6.65 percent. During our audit, we found that the actual indirect charge made by the District was $16,033, which is $2,956 in excess of the allowable charge. Questioned Costs A total of $2,956 in questioned costs was identified as a result of the condition identified above. Context The condition was identified as a result of the auditor?s federal program testing of the District?s indirect cost charges. Effect The District is out of compliance with allowable indirect cost charge requirements. Cause The condition identified appears to have materialized due to the use of an incorrect indirect cost rate. Repeat Finding (Yes or No) This finding is a repeat a finding relating to indirect cost rate charged to federal programs but was related to a different program, Title I, in the prior year. (Finding 2020-003). Recommendation In the 2021-2022 fiscal year, the District should transfer $2,956 from the District?s General Fund Unrestricted Resource to the District?s General Fund Title II, Part A, Supporting Effective Instruction Local Grants. Corrective Action Plan and Views of Responsible Officials The District will transfer the overcharged amount from unrestricted funds back to the Title II, Part A, Supporting Effective Instruction Local Grants resource to repay the overcharge. The transfer will be made prior to closing the 2021-2022 fiscal year.
Finding 2021-002 This finding is a repeat finding. Management?s or Department?s Response: We concur. Views of Responsible Officials and Corrective Action: Responsible Person: Jose Alcaide, Chief Financial Officer Projected Date of Corrective Action: June 30, 2022 Corrective Action Plan and Views of Responsible Official: The District will transfer the overcharged amount from unrestricted funds back to the Title II, Part A, Supporting Effective Instruction Local Grants resource to repay the overcharge. The transfer will be made prior to closing the 2021-2022 fiscal year.
2020-003
FAC accepted this audit on April 28, 2021 — management decision was due October 28, 2021.
FAC accepted this audit on April 20, 2022 — management decision was due October 20, 2022.
FAC accepted this audit on February 23, 2021 — management decision was due August 23, 2021.
FAC accepted this audit on March 31, 2021 — management decision was due October 1, 2021.
FAC accepted this audit on March 31, 2021 — management decision was due October 1, 2021.
FAC accepted this audit on February 8, 2021 — management decision was due August 8, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on January 5, 2020 — management decision was due July 5, 2020.
FAC accepted this audit on February 25, 2020 — management decision was due August 25, 2020.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on February 2, 2020 — management decision was due August 2, 2020.
FAC accepted this audit on January 29, 2020 — management decision was due July 29, 2020.
FAC accepted this audit on January 18, 2019 — management decision was due July 18, 2019.
FAC accepted this audit on January 15, 2019 — management decision was due July 15, 2019.
FAC accepted this audit on December 17, 2018 — management decision was due June 17, 2019.
FAC accepted this audit on December 18, 2018 — management decision was due June 18, 2019.
FAC accepted this audit on March 31, 2019 — management decision was due October 1, 2019.
FAC accepted this audit on December 18, 2018 — management decision was due June 18, 2019.
FAC accepted this audit on December 17, 2017 — management decision was due June 17, 2018.
GSA_MIGRATION
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2016-001
FAC accepted this audit on December 19, 2017 — management decision was due June 19, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
FAC accepted this audit on March 19, 2018 — management decision was due September 19, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
FAC accepted this audit on January 1, 2018 — management decision was due July 1, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
FAC accepted this audit on January 28, 2018 — management decision was due July 28, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
FAC accepted this audit on April 3, 2018 — management decision was due October 3, 2018.
GSA_MIGRATION
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2016-001
FAC accepted this audit on December 19, 2016 — management decision was due June 19, 2017.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on January 2, 2017 — management decision was due July 2, 2017.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on December 20, 2016 — management decision was due June 20, 2017.
GSA_MIGRATION
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FAC accepted this audit on January 9, 2017 — management decision was due July 9, 2017.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on January 12, 2017 — management decision was due July 12, 2017.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on January 17, 2017 — management decision was due July 17, 2017.
GSA_MIGRATION
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FAC accepted this audit on December 27, 2016 — management decision was due June 27, 2017.
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GSA_MIGRATION
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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