FAC Explorer

Audit 19591

FY End
2022-06-30
Total Expended
$1.58M
Findings
4
Programs
8
Organization: Guajome Park Academy (CA)
Year: 2022 Accepted: 2023-04-16
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
16089 2022-003 Significant Deficiency - L
16090 2022-003 Significant Deficiency - L
592531 2022-003 Significant Deficiency - L
592532 2022-003 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $339,850 - 0
10.555 National School Lunch Program $230,100 - 0
84.027 Special Education_grants to States $208,581 Yes 0
10.553 School Breakfast Program $137,576 - 0
84.425 Education Stabilization Fund $55,661 Yes 1
84.365 English Language Acquisition State Grants $17,514 - 0
84.367 Improving Teacher Quality State Grants $73 - 0
84.424 Student Support and Academic Enrichment Program $37 - 0

Contacts

Name Title Type
DB3UDEWQ2JK3 Kevin Humphrey Auditee
7606318505 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 awardactivity of the Organization under programs of the federal government for the year ended June 30, 2022.The information is presented in accordance with the requirements of Title 2 U.S. Code of Federal RegulationsPart 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards(Uniform Guidance). Because the schedule presents only a selected portion of the operations of theOrganization, it is not intended to and does not present the financial position, changes in net assets, orcash flows of the Organization. Expenditures reported in the schedule are reported on the accrual basis of accounting. When applicable, suchexpenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certaintypes of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-003
Federal Agency: U.S. Department of Education Pass-through Entity: California Department of Education Federal Program: COVID-19 Education Stabilization Fund ALN: 84.425C, 84.425D (FY 2021-2022) Compliance Requirement: Reporting Type of Finding: Significant Deficiency and Noncompliance Criteria or Specific Requirements Local education agencies must comply with all reporting requirements that the Department of Education may reasonably require. Section 15011 of Division B of the Coronavirus Aid, Relief, and Economic Security (CARES) Act requires that a grantee submit quarterly reports. ESSER Funds awarded under the American Rescue Plan (ARP) Act of 2021 are subject to the same quarterly reporting requirements. Condition The Organization did not properly prepare the quarterly reports for the Elementary and Secondary School Emergency Relief (ESSER) Fund, Elementary and Secondary School Emergency Relief II (ESSER II) Fund, and Governor?s Emergency Education Relief (GEER) Fund. Questioned Costs There are no questioned costs associated with the condition identified. Context The condition was identified during the course of our review of supporting documents and per inquiry with the Organization?s fiscal consultant. Effect The Organization did not report the programs? activities accurately to the pass-through entity (California Department of Education). Cause It appears that the cause is primarily attributed to the turn-over of key business personnel at the Organization which impaired the Organization?s ability to report accurately information that?s aligned with activities posted on the Organization?s accounting system. Repeat Finding No. Recommendation The Organization should identify all reporting requirements and ensure that all reports are submitted timely and accurately. In addition, the Organization should develop contingency plans to ensure that these reports are prepared and submitted even in a situation where the Organization experiences turn-over of employees.
Finding 2022-003
Federal Agency: U.S. Department of Education Pass-through Entity: California Department of Education Federal Program: COVID-19 Education Stabilization Fund ALN: 84.425C, 84.425D (FY 2021-2022) Compliance Requirement: Reporting Type of Finding: Significant Deficiency and Noncompliance Criteria or Specific Requirements Local education agencies must comply with all reporting requirements that the Department of Education may reasonably require. Section 15011 of Division B of the Coronavirus Aid, Relief, and Economic Security (CARES) Act requires that a grantee submit quarterly reports. ESSER Funds awarded under the American Rescue Plan (ARP) Act of 2021 are subject to the same quarterly reporting requirements. Condition The Organization did not properly prepare the quarterly reports for the Elementary and Secondary School Emergency Relief (ESSER) Fund, Elementary and Secondary School Emergency Relief II (ESSER II) Fund, and Governor?s Emergency Education Relief (GEER) Fund. Questioned Costs There are no questioned costs associated with the condition identified. Context The condition was identified during the course of our review of supporting documents and per inquiry with the Organization?s fiscal consultant. Effect The Organization did not report the programs? activities accurately to the pass-through entity (California Department of Education). Cause It appears that the cause is primarily attributed to the turn-over of key business personnel at the Organization which impaired the Organization?s ability to report accurately information that?s aligned with activities posted on the Organization?s accounting system. Repeat Finding No. Recommendation The Organization should identify all reporting requirements and ensure that all reports are submitted timely and accurately. In addition, the Organization should develop contingency plans to ensure that these reports are prepared and submitted even in a situation where the Organization experiences turn-over of employees.
Finding 2022-003
Federal Agency: U.S. Department of Education Pass-through Entity: California Department of Education Federal Program: COVID-19 Education Stabilization Fund ALN: 84.425C, 84.425D (FY 2021-2022) Compliance Requirement: Reporting Type of Finding: Significant Deficiency and Noncompliance Criteria or Specific Requirements Local education agencies must comply with all reporting requirements that the Department of Education may reasonably require. Section 15011 of Division B of the Coronavirus Aid, Relief, and Economic Security (CARES) Act requires that a grantee submit quarterly reports. ESSER Funds awarded under the American Rescue Plan (ARP) Act of 2021 are subject to the same quarterly reporting requirements. Condition The Organization did not properly prepare the quarterly reports for the Elementary and Secondary School Emergency Relief (ESSER) Fund, Elementary and Secondary School Emergency Relief II (ESSER II) Fund, and Governor?s Emergency Education Relief (GEER) Fund. Questioned Costs There are no questioned costs associated with the condition identified. Context The condition was identified during the course of our review of supporting documents and per inquiry with the Organization?s fiscal consultant. Effect The Organization did not report the programs? activities accurately to the pass-through entity (California Department of Education). Cause It appears that the cause is primarily attributed to the turn-over of key business personnel at the Organization which impaired the Organization?s ability to report accurately information that?s aligned with activities posted on the Organization?s accounting system. Repeat Finding No. Recommendation The Organization should identify all reporting requirements and ensure that all reports are submitted timely and accurately. In addition, the Organization should develop contingency plans to ensure that these reports are prepared and submitted even in a situation where the Organization experiences turn-over of employees.
Finding 2022-003
Federal Agency: U.S. Department of Education Pass-through Entity: California Department of Education Federal Program: COVID-19 Education Stabilization Fund ALN: 84.425C, 84.425D (FY 2021-2022) Compliance Requirement: Reporting Type of Finding: Significant Deficiency and Noncompliance Criteria or Specific Requirements Local education agencies must comply with all reporting requirements that the Department of Education may reasonably require. Section 15011 of Division B of the Coronavirus Aid, Relief, and Economic Security (CARES) Act requires that a grantee submit quarterly reports. ESSER Funds awarded under the American Rescue Plan (ARP) Act of 2021 are subject to the same quarterly reporting requirements. Condition The Organization did not properly prepare the quarterly reports for the Elementary and Secondary School Emergency Relief (ESSER) Fund, Elementary and Secondary School Emergency Relief II (ESSER II) Fund, and Governor?s Emergency Education Relief (GEER) Fund. Questioned Costs There are no questioned costs associated with the condition identified. Context The condition was identified during the course of our review of supporting documents and per inquiry with the Organization?s fiscal consultant. Effect The Organization did not report the programs? activities accurately to the pass-through entity (California Department of Education). Cause It appears that the cause is primarily attributed to the turn-over of key business personnel at the Organization which impaired the Organization?s ability to report accurately information that?s aligned with activities posted on the Organization?s accounting system. Repeat Finding No. Recommendation The Organization should identify all reporting requirements and ensure that all reports are submitted timely and accurately. In addition, the Organization should develop contingency plans to ensure that these reports are prepared and submitted even in a situation where the Organization experiences turn-over of employees.