FAC Explorer

Audit 18007

FY End
2022-06-30
Total Expended
$23.85M
Findings
2
Programs
15
Organization: El Monte Union High School District (CA)
Year: 2022 Accepted: 2023-05-02
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
21839 2022-003 Material Weakness - L
598281 2022-003 Material Weakness - L

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $4.16M Yes 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $1.33M Yes 1
10.553 School Breakfast Program $1.26M - 0
84.425 Education Stabilization Fund $496,166 Yes 0
84.002 Adult Education - Basic Grants to States $322,567 - 0
84.424 Student Support and Academic Enrichment Program $223,326 - 0
84.027 Special Education_grants to States $184,335 - 0
10.555 National School Lunch Program $183,059 - 0
84.367 Improving Teacher Quality State Grants $56,132 - 0
84.048 Career and Technical Education -- Basic Grants to States $49,000 - 0
84.011 Migrant Education_state Grant Program $46,840 - 0
17.259 Wia Youth Activities $34,244 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $15,818 - 0
10.649 Pandemic Ebt Administrative Costs $5,814 - 0
84.365 English Language Acquisition State Grants $534 - 0

Contacts

Name Title Type
NJ71BG1M6RK3 David Norton Auditee
6264449005 Andrew Park Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activityof the El Monte Union High School District (the District) under programs of the federal government for the yearended June 30, 2022. The information is presented in accordance with the requirements of Title 2 U.S. Code ofFederal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirementsfor Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operationsof the El Monte Union High School District, it is not intended to and does not present the financial position andchange in fund balance of El Monte School District. Expenditures reported in the schedule are reported on the modified accrual basis of accounting. When applicable, such expenditures are recognized following the cost principles contained in the Uniform Guidance,wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal financialassistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-003
2022-003 50000 (Reporting, Material Weakness) Federal Program Affected Federal Agency: U.S. Department of Health and Human Services Pass-through Entity: Los Angeles County Office of Education Federal Program: COVID-19 Epidemiology and Laboratory Capacity for Infectious Diseases CFDA/ALN: 93.323 (FY 2021-2022) Compliance Requirement: Reporting Type of Finding: Material Weakness and Material Non-Compliance 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 report to LACOE. The report will include the following information: ? Total enrollment ? Number of individuals tested (student and staff) ? Number of testing locations ? Number of tests ? PCR (total and positive tests) ? Number of tests ? Antigen (total and positive tests) ? Number of tests ? Other (type of test; total and positive tests) ? Total positive tests ? Description of program activities ? Other indicators that may arise to ascertain program progress Condition The District did not have 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 (PCR) 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 of weekly reports generated 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 inadequately maintaining its supporting files required under the grant agreement. Repeat Finding No. Recommendation The District should ensure meticulous records are 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.
Finding 2022-003
2022-003 50000 (Reporting, Material Weakness) Federal Program Affected Federal Agency: U.S. Department of Health and Human Services Pass-through Entity: Los Angeles County Office of Education Federal Program: COVID-19 Epidemiology and Laboratory Capacity for Infectious Diseases CFDA/ALN: 93.323 (FY 2021-2022) Compliance Requirement: Reporting Type of Finding: Material Weakness and Material Non-Compliance 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 report to LACOE. The report will include the following information: ? Total enrollment ? Number of individuals tested (student and staff) ? Number of testing locations ? Number of tests ? PCR (total and positive tests) ? Number of tests ? Antigen (total and positive tests) ? Number of tests ? Other (type of test; total and positive tests) ? Total positive tests ? Description of program activities ? Other indicators that may arise to ascertain program progress Condition The District did not have 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 (PCR) 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 of weekly reports generated 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 inadequately maintaining its supporting files required under the grant agreement. Repeat Finding No. Recommendation The District should ensure meticulous records are 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.