Audit 29102

FY End
2022-06-30
Total Expended
$63.99M
Findings
4
Programs
18
Year: 2022 Accepted: 2023-04-04
Auditor: Eide Bailly LLP

Organization Exclusion Status:

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Findings

ID Ref Severity Repeat Requirement
32624 2022-001 Significant Deficiency - N
32625 2022-001 Significant Deficiency - N
609066 2022-001 Significant Deficiency - N
609067 2022-001 Significant Deficiency - N

Contacts

Name Title Type
RVLCKGNB9FF1 Trixie Flores Auditee
6619487655 Shilo Gorospe Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the schedule) includes the Federal grant activityof the Antelope Valley Union High School District (the District) under programs of the federal government forthe year ended June 30, 2022. The information is presented in accordance with the requirements of title 2 U.S.Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion ofthe operations of the District, it is not intended to and does not present the financial position of the District. Expenditures reported in the schedule are reported on the modified accrual basis of accounting. Whenapplicable, 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

50000 ? Private School Participation (Significant Deficiency, Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Federal Program: Title I Grants to Local Educational Agencies ALN Number: 84.010 Compliance Requirement: Special Tests and Provisions ? Private School Participation Type of Finding: Significant Deficiency and Other Matters Criteria or Specific Requirements Per Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a), Local Education Agencies (LEAs) must provide timely and meaningful consultations with appropriate officials of private schools. LEAs must be able to demonstrate that eligible private schools were contacted and notified of the opportunity to participate in the Title I, Part A program. Condition Through inquiry with District personnel. It appears that records were not maintained or could not be located to demonstrate that private schools had been contacted and notified of the opportunity to participate in Title I for the current year. Questioned Costs There were no questioned costs associated with the condition identified. Context The condition was identified through inquiry with District personnel and request for documentation to support meaningful consultations being held. Effect The District was not in compliance with Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a). Cause The condition may have materialized as a result of oversight to maintain the documentation. Repeat Finding No. Recommendation It is recommended that the District maintain private school correspondence records, minutes from meetings with private school representatives, and written affirmations from private school officials to demonstrate compliance with provisions under Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a).
50000 ? Private School Participation (Significant Deficiency, Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Federal Program: Title I Grants to Local Educational Agencies ALN Number: 84.010 Compliance Requirement: Special Tests and Provisions ? Private School Participation Type of Finding: Significant Deficiency and Other Matters Criteria or Specific Requirements Per Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a), Local Education Agencies (LEAs) must provide timely and meaningful consultations with appropriate officials of private schools. LEAs must be able to demonstrate that eligible private schools were contacted and notified of the opportunity to participate in the Title I, Part A program. Condition Through inquiry with District personnel. It appears that records were not maintained or could not be located to demonstrate that private schools had been contacted and notified of the opportunity to participate in Title I for the current year. Questioned Costs There were no questioned costs associated with the condition identified. Context The condition was identified through inquiry with District personnel and request for documentation to support meaningful consultations being held. Effect The District was not in compliance with Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a). Cause The condition may have materialized as a result of oversight to maintain the documentation. Repeat Finding No. Recommendation It is recommended that the District maintain private school correspondence records, minutes from meetings with private school representatives, and written affirmations from private school officials to demonstrate compliance with provisions under Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a).
50000 ? Private School Participation (Significant Deficiency, Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Federal Program: Title I Grants to Local Educational Agencies ALN Number: 84.010 Compliance Requirement: Special Tests and Provisions ? Private School Participation Type of Finding: Significant Deficiency and Other Matters Criteria or Specific Requirements Per Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a), Local Education Agencies (LEAs) must provide timely and meaningful consultations with appropriate officials of private schools. LEAs must be able to demonstrate that eligible private schools were contacted and notified of the opportunity to participate in the Title I, Part A program. Condition Through inquiry with District personnel. It appears that records were not maintained or could not be located to demonstrate that private schools had been contacted and notified of the opportunity to participate in Title I for the current year. Questioned Costs There were no questioned costs associated with the condition identified. Context The condition was identified through inquiry with District personnel and request for documentation to support meaningful consultations being held. Effect The District was not in compliance with Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a). Cause The condition may have materialized as a result of oversight to maintain the documentation. Repeat Finding No. Recommendation It is recommended that the District maintain private school correspondence records, minutes from meetings with private school representatives, and written affirmations from private school officials to demonstrate compliance with provisions under Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a).
50000 ? Private School Participation (Significant Deficiency, Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Federal Program: Title I Grants to Local Educational Agencies ALN Number: 84.010 Compliance Requirement: Special Tests and Provisions ? Private School Participation Type of Finding: Significant Deficiency and Other Matters Criteria or Specific Requirements Per Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a), Local Education Agencies (LEAs) must provide timely and meaningful consultations with appropriate officials of private schools. LEAs must be able to demonstrate that eligible private schools were contacted and notified of the opportunity to participate in the Title I, Part A program. Condition Through inquiry with District personnel. It appears that records were not maintained or could not be located to demonstrate that private schools had been contacted and notified of the opportunity to participate in Title I for the current year. Questioned Costs There were no questioned costs associated with the condition identified. Context The condition was identified through inquiry with District personnel and request for documentation to support meaningful consultations being held. Effect The District was not in compliance with Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a). Cause The condition may have materialized as a result of oversight to maintain the documentation. Repeat Finding No. Recommendation It is recommended that the District maintain private school correspondence records, minutes from meetings with private school representatives, and written affirmations from private school officials to demonstrate compliance with provisions under Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a).