EIN: 956000249
UEI: QXSAL8KK2M89
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 3, 2023. 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 3, 2023 (1115 days ago).
What is a management decision? →The District charged $108,000 for the cost of an annual subscription to ?Kids? Internet Defense Shield? for the period 8/25/2021 through 8/24/2022, so the full amount of the services were not rendered by October 6, 2021.Cause: The District earnestly attempted to utilize the money from the CARES Act, but the guidance regarding the use and documentation needed was frequently changing and often confusing.Context: The error appears to be isolated. Other expenditures that we reviewed were timely, according to the program guidelines.Questioned Cost: By pro-rating a portion of the amount, we determined that $95,573 of the costs are attributable to the period after October 6, 2021 and are unallowable costs of the program.Recommendation: The District should reimburse Resource 3220 in the 2022-23 fiscal year for the amount charged for services beyond October 6, 2021.Views of Responsible Officials: The District, as stated in the cause, earnestly attempted to use the funds to benefit students and meet all the requirements from the CARES Act, being that guidance and deadlines were not clear. The District will follow the auditors? recommendations and work with CDE in the future to retain backup documentation as needed. We will also seek the guidance of our auditors if needed.
Show full finding ▾Hide full finding ▴Finding 2022-001: Period of Performance (50000)This is a repeat of Finding 2021-004.Assistance Listing No. 21.019 ? Coronavirus Relief Funds (CRF): Learning Loss MitigationU.S. Department of TreasuryPassed through California Department of EducationCriteria: An eligible LEA with unspent funds as of December 30, 2020, shall recertify that funding received from the CR Fund will be used in full compliance with federal law by May 31, 2021. The recertification shall be made by the LEA as part of the reporting required for the quarterly period ending March 31, 2021. If an eligible LEA does not recertify as required, unspent funds received from the CR Fund may be reallocated upon order of the Director of Finance pursuant to Section 11.90 of the Budget Act of 2020 (Chapters 6 and 7 of the Statutes of 2020). Funds that are not expended by May 31, 2021, shall be reported to the Superintendent as part of the quarterly reporting period ending June 30, 2021, and the Superintendent shall recover funds from the eligible local educational agency.The only exception would be for items or goods not received by May 31, 2021 due to supply chain issues provided the goods or items at the time the order is placed are expected to be received by May 31, 2021. In these cases, obligations must have been liquidated by the end of the reporting window on October 6, 2021.Condition: The District charged $108,000 for the cost of an annual subscription to ?Kids? Internet Defense Shield? for the period 8/25/2021 through 8/24/2022, so the full amount of the services were not rendered by October 6, 2021.Cause: The District earnestly attempted to utilize the money from the CARES Act, but the guidance regarding the use and documentation needed was frequently changing and often confusing.Context: The error appears to be isolated. Other expenditures that we reviewed were timely, according to the program guidelines.Questioned Cost: By pro-rating a portion of the amount, we determined that $95,573 of the costs are attributable to the period after October 6, 2021 and are unallowable costs of the program.Recommendation: The District should reimburse Resource 3220 in the 2022-23 fiscal year for the amount charged for services beyond October 6, 2021.Views of Responsible Officials: The District, as stated in the cause, earnestly attempted to use the funds to benefit students and meet all the requirements from the CARES Act, being that guidance and deadlines were not clear. The District will follow the auditors? recommendations and work with CDE in the future to retain backup documentation as needed. We will also seek the guidance of our auditors if needed.
January 12, 2023To Whom It May Concern:Finding 2022-001Finding 2022-001 addresses the use of CRF funding and the purchase made that covered period 8/25/21-8/24/22. The District moved forward with this expenditure in good faith based on their understanding of expenditure allowances and reporting. However, because the contract was for yearlong services and extended beyond the close of the reporting window on 10/06/21, CRF funding should not have been utilized.The District has contacted and shared the finding with CDE for additional guidance of how they want us to correct this matter. The District will also implement moving forward a check and balance system of working with the grantee to clarify any concerns about deadlines or allowable expenditures. If further assistance is needed we will work with our auditors to make the adjustments needed.Respectfully,Jorge MartinezDirector, Fiscal ServicesBellflower Unified School District562-866-9011 x 2161
2021-004
FAC accepted this audit on March 8, 2022 — management decision was due September 8, 2022.
We reviewed the expenditures charged to the federal grant, as required by the granting agency. Our audit found that the District did not design an effective process to monitor the expenditures were expended or obligated by May 31, 2021 and liquidated within 90 days. We discussed with the CA Department of Education (CDE) about the condition and the CDE allowed the District to transfer eligible expenditures to cover the portion not liquidated within the allowed time period and reported the changes to the CDE. Cause of Condition Misunderstand the obligation and liquidation date criteria. The District interpreted the rule is as long as they obligated before May 31, 2021 and upon receiving the services or goods and if payment made within 90 days. The obligation would then be considered liquidated. Effect of Condition and Questioned Costs The District?s noncompliance with grant requirements resulted in the District?s reporting by expenditures categories to be incorrect. Recommendation We recommend the District improve its monitoring process to ensure understanding the period of performance and file a corrected expenditures reporting by categories.
Show full finding ▾Hide full finding ▴The District period of performance and reporting was not accurate. 50000 CFDA Number and Title: 21.019, Coronavirus Relief Fund: Learning Loss Mitigation Federal Grantor Name: U.S. Department of Treasury Federal Award/Contract Number: NA Pass-through Entity Name: California Department of Education Pass-through Award/Contract Number: 10149 Compliance Requirement ? Period of performance and Reporting Questioned Cost Amount: $0 Description of the Condition: We reviewed the expenditures charged to the federal grant, as required by the granting agency. Our audit found that the District did not design an effective process to monitor the expenditures were expended or obligated by May 31, 2021 and liquidated within 90 days. We discussed with the CA Department of Education (CDE) about the condition and the CDE allowed the District to transfer eligible expenditures to cover the portion not liquidated within the allowed time period and reported the changes to the CDE. Cause of Condition Misunderstand the obligation and liquidation date criteria. The District interpreted the rule is as long as they obligated before May 31, 2021 and upon receiving the services or goods and if payment made within 90 days. The obligation would then be considered liquidated. Effect of Condition and Questioned Costs The District?s noncompliance with grant requirements resulted in the District?s reporting by expenditures categories to be incorrect. Recommendation We recommend the District improve its monitoring process to ensure understanding the period of performance and file a corrected expenditures reporting by categories.
The District disagrees with this finding and reported information based on the financial information at the time of reporting using the guidance from CDE. The guidance states the following: ?LEAs are required to report the amount of funds that they have obligated. Please report your outstanding obligations as of the last day of the reporting period, even if the funds were obligated during a previous reporting period. Per the Department of Finance, obligations are commitments of funds outlined in an agreement such as a contract, grant, purchase order, or requisition related to a good or service. This would not include salaries and wages of staff employed by the entity, nor would it include an approved plan for expenditures, such as a budget approved by a School Board. Funds expended should not be included as an obligation (or it will be double counted). The amounts entered in this box should represent the total remaining obligations (excluding expenditures), even if liquidation of these obligations is anticipated in a later reporting period.? The District did have a meeting with CDE regarding the reporting and shared that they are not able to comment regarding whether this is a finding or not, as that is the discretion of the auditors and will be allowing us to update our reporting based on the current eligible transfers. We also disagree with the statement that we did not design an effective process to monitor the expenditures as we obligated the funds in December of 2020. Since they were obligated and it was our understanding that once obligated they would continue to be considered obligated for the purpose of the fund. We also understood that these obligated funds were to be expended 90 days of receipt of service. Section 1001 of Division N of the Consolidated Appropriations Act, 2021 amended section 601(d)(3) of the Social Security Act by extending the end of the covered period for Coronavirus Relief Fund expenditures from December 30, 2020 to December 31, 2021. All obligated expenditures were within this period.
FAC accepted this audit on January 13, 2020 — management decision was due July 13, 2020.
Wereviewed payroll transactions to determine whetherthe District retained adequate time and effort documentation for salaries and benefits chargedto federal grants, as required by the granting agency. Depending on the numberandtype of activities an employee works on, documentation can be a semi-annualcertification or monthly personnelactivity report, such as a timesheet. Our audit found that the District did not design an effective process to monitor employees whose positions were funded with federal grant funds to ensureall required time and effort documentation were completed in a timely manner. Weconsiderthe lack of monitoring to be a significantdeficiency. Cause of Condition Time keeping forms are in place; howevertimelines for collection of forms and review were not being monitored in a timely manner. Effect of Condition and Questioned Costs Without proper time and effort documentation, federal grantors cannotbe assured salaries and benefits chargedto their programs are accurate and valid. The District?s noncompliance with grant requirements can jeopardize future federal funding and may require it to return federal funds to the grantor. Our audit found that the District did not complete the required time and effort documentation in a timely mannerfor all employees who were fully funded throughthis program. Recommendation We recommend the District improve its monitoring process to ensure all employees paid through federal grants submit required documentation to support time worked in a timely manner. District?s Response There was a transition with administration and both administrators overseeing the program believed the process they were using was appropriate based on experience at their previous District. We have designed and implemented procedures that have been reviewed to ensure that all employees paid through federal grants submit required documentation in a timely manner and are reviewed. The implementation procedures include fiscal conducting interment/quarterly audits of documents. Auditor?s Remarks Weappreciate the District?s commitment to resolving the issue. We will review the condition during our next audit.
Show full finding ▾Hide full finding ▴Finding 2019-001 The District did not have adequate monitoring in place to ensure compliance with time and effort requirements, 50000 CFDA Number and Title: 84.027, 84.173, Special Education (IDEA) State Grants Cluster Federal Grantor Name: U.S. Department of Education Federal Award/Contract Number: NA Pass-through Entity Name: California Department of Education Pass-through Award/Contract Number: 13379, 13430, 15197, 13431 Compliance Requirement ? Allowable Costs/Cost Principles Questioned Cost Amount: $0 Description of the Condition: Wereviewed payroll transactions to determine whetherthe District retained adequate time and effort documentation for salaries and benefits chargedto federal grants, as required by the granting agency. Depending on the numberandtype of activities an employee works on, documentation can be a semi-annualcertification or monthly personnelactivity report, such as a timesheet. Our audit found that the District did not design an effective process to monitor employees whose positions were funded with federal grant funds to ensureall required time and effort documentation were completed in a timely manner. Weconsiderthe lack of monitoring to be a significantdeficiency. Cause of Condition Time keeping forms are in place; howevertimelines for collection of forms and review were not being monitored in a timely manner. Effect of Condition and Questioned Costs Without proper time and effort documentation, federal grantors cannotbe assured salaries and benefits chargedto their programs are accurate and valid. The District?s noncompliance with grant requirements can jeopardize future federal funding and may require it to return federal funds to the grantor. Our audit found that the District did not complete the required time and effort documentation in a timely mannerfor all employees who were fully funded throughthis program. Recommendation We recommend the District improve its monitoring process to ensure all employees paid through federal grants submit required documentation to support time worked in a timely manner. District?s Response There was a transition with administration and both administrators overseeing the program believed the process they were using was appropriate based on experience at their previous District. We have designed and implemented procedures that have been reviewed to ensure that all employees paid through federal grants submit required documentation in a timely manner and are reviewed. The implementation procedures include fiscal conducting interment/quarterly audits of documents. Auditor?s Remarks Weappreciate the District?s commitment to resolving the issue. We will review the condition during our next audit.
Finding 2019-001 The District did not have adequate internal controls to ensure compliance with time and effort requirements. 50000 CFDA Number and Title: 84.027, 84.173, Special Education (IDEA) State Grants Cluster Federal Grantor Name: U.S. Department of Education Federal Award/Contract Number: NA Pass-through Entity Name: California Department of Education Pass-through Award/Contract Number: 13379, 13430, 15197, 13431 Compliance Requirement ? Allowable Costs/Cost Principles Questioned Cost Amount: $0 Management?s or Department?s Response: Weconcur. Viewsof Responsible Officials and Corrective Action: There wasa transition with administration and both administrators overseeing the program believed the process they were using was appropriate based on experienceat their previous District. We have designed and implemented procedures that have been reviewed to ensure that all employees paid through federal grants submit required documentation in a timely mannerand are reviewed, The implementation procedures include fiscal conducting interment/quarterly audits of documents. Name of Responsible Person: Sulema Holguin, Chief Business Officer Implementation Date: December 31, 2019
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