Audit 176879

Assistance Listing Number: 84.010 Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.430(i)(1), charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Condition Through review of wages charged to the federal programs, it was noted that employee timecards are not consistently reviewed and approved by supervisors and department heads. Questioned Costs This finding represents a significant deficiency in internal control over federal compliance. However, there were no questioned costs associated with this finding as we did not identify any unallowable expenditures as a result of the finding. Context A significant amount of the federal expenditures related to the program are derived from payroll costs. While the wages appear to be reasonable and necessary for the program objectives, the District did not provide documentation that indicates review and approval of the charged earnings. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.430 (i)(1). Cause The identified condition appears to have materialized due to ineffective monitoring of timecard approval statuses within District?s automated payroll processing system related to the program. Repeat Finding No. Recommendation The District should monitor the status of timecard approvals within the automated payroll system and procedures should be implemented to ensure that all timecards have been reviewed and approved prior to processing payroll.

Federal Program: COVID-19: Epidemiology and Laboratory Capacity for Infectious Diseases Assistance Listing Number: 93.323 Federal Agency: U.S. Department of Human Services Pass-Through Entity: Los Angeles County Office of Education Criteria or Specific Requirements Under the sub-granting conditions and grant agreement between the District and the Los Angeles County Office of Education (LACOE), the District is required to perform the following under Section 4.2.4 of the grant agreement: ? Submit weekly progress reports and monthly financial reports to LACOE. The report will include the following information: o Total enrollment o Number of individuals tested (student and staff) o Number of testing locations o Number of tests ? PCR (total and positive tests) o Number of tests ? Antigen (total and positive tests) o Total positive tests o Description of program activities o Other indicators that may arise to ascertain program progress Condition The District did not have sufficient supporting evidence to document its weekly submission of the reports required under Section 4.2.4 of the grant agreement. Specifically, the District was unable to provide documents to support the number of tests (Antigen) and the total positive tests reported. Questioned Costs There were no questioned costs associated with the condition identified. Context The condition was identified as a result of our examination on weekly report created by the District under Section 4.2.4 and through inquiry with District?s personnel. Effect Due to the condition identified, we were unable to validate the accuracy of the weekly reports submitted to LACOE, as required under Section 4.2.4 of the grant agreement. Cause The condition appears to have materialized due to the District insufficiently maintaining its supporting files required under the grant agreement. Repeat Finding No. Recommendation The District should ensure records are sufficiently maintained with respect to all compliance reporting requirement. Failure to maintain supporting documents for grants would potentially lead to questioned costs that can require the District to return program funds to the sponsoring entity.

Assistance Listing Number: 84.010 Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.430(i)(1), charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Condition Through review of wages charged to the federal programs, it was noted that employee timecards are not consistently reviewed and approved by supervisors and department heads. Questioned Costs This finding represents a significant deficiency in internal control over federal compliance. However, there were no questioned costs associated with this finding as we did not identify any unallowable expenditures as a result of the finding. Context A significant amount of the federal expenditures related to the program are derived from payroll costs. While the wages appear to be reasonable and necessary for the program objectives, the District did not provide documentation that indicates review and approval of the charged earnings. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.430 (i)(1). Cause The identified condition appears to have materialized due to ineffective monitoring of timecard approval statuses within District?s automated payroll processing system related to the program. Repeat Finding No. Recommendation The District should monitor the status of timecard approvals within the automated payroll system and procedures should be implemented to ensure that all timecards have been reviewed and approved prior to processing payroll.

Federal Program: COVID-19: Epidemiology and Laboratory Capacity for Infectious Diseases Assistance Listing Number: 93.323 Federal Agency: U.S. Department of Human Services Pass-Through Entity: Los Angeles County Office of Education Criteria or Specific Requirements Under the sub-granting conditions and grant agreement between the District and the Los Angeles County Office of Education (LACOE), the District is required to perform the following under Section 4.2.4 of the grant agreement: ? Submit weekly progress reports and monthly financial reports to LACOE. The report will include the following information: o Total enrollment o Number of individuals tested (student and staff) o Number of testing locations o Number of tests ? PCR (total and positive tests) o Number of tests ? Antigen (total and positive tests) o Total positive tests o Description of program activities o Other indicators that may arise to ascertain program progress Condition The District did not have sufficient supporting evidence to document its weekly submission of the reports required under Section 4.2.4 of the grant agreement. Specifically, the District was unable to provide documents to support the number of tests (Antigen) and the total positive tests reported. Questioned Costs There were no questioned costs associated with the condition identified. Context The condition was identified as a result of our examination on weekly report created by the District under Section 4.2.4 and through inquiry with District?s personnel. Effect Due to the condition identified, we were unable to validate the accuracy of the weekly reports submitted to LACOE, as required under Section 4.2.4 of the grant agreement. Cause The condition appears to have materialized due to the District insufficiently maintaining its supporting files required under the grant agreement. Repeat Finding No. Recommendation The District should ensure records are sufficiently maintained with respect to all compliance reporting requirement. Failure to maintain supporting documents for grants would potentially lead to questioned costs that can require the District to return program funds to the sponsoring entity.