Federal Agency: U.S. Department of Education
Federal Program Title: Elementary and Secondary School Emergency Relief III Fund
and Elementary and Secondary School Emergency Relief III Fund: Learning Loss
FAL Number: 84.425U
Pass-Through Agency: California Department of Education
Pass-Through Number: 15559, 10155
Type of Finding: Significant Deficiency in Internal Control over Reporting
Lighthouse Community Charter High School – 700 (LCCHS)
Lodestar: A Lighthouse Community Charter Public School – 1783 (Lodestar)
Criteria or specific requirement: Per 2 CFR Part 200, Appendix XI, Compliance Supplement LEAs are required to report annual performance data to its SEA which included expenditure category and object codes for the period of 7/1/21 – 6/30/22.
Condition: During review of 6 ESSER program annual performance reports that were sampled, it was noted that 2 of reports inaccurately reported expenditures for the reporting period ending June 30, 2022. Questioned Costs: No questioned costs.
Cause: Lack of sufficient secondary review of inputs prior to annual performance report submissions.
Effect: LCCHS over-reported $22,051 expenditures and Lodestar under-reported $4,291 expenditures on the ESSER III annual performance reports.
Repeat Finding: Not a repeat finding.
Recommendation: We recommend the School design an additional internal control to review the annual performance reports prior to submission.
Views of responsible officials and Corrective Action Plan: Controls will be implemented for future reporting and the School will correct the reporting errors in the following period.
Federal Agency: U.S. Department of Agriculture
Federal Program Title: Child Nutrition Cluster
FAL Number: 10.553, 10.555
Pass-Through Agency: California Department of Education
Pass-Through Number: 13526, 13396, 13755, 15655
Type of Finding: Significant Deficiency in Internal Control over Procurement
Lighthouse Community Charter School – 0413 (LCCS)
Lighthouse Community Charter High School – 700 (LCCHS)
Lodestar: A Lighthouse Community Charter Public School – 1783 (Lodestar)
Criteria or specific requirement: Per 2 CFR Section 200.320 formal procurement methods are required for vendor contracts over $250,000.
Condition: During testing of procurement, we noted the School did not follow formal procedures methods required under 2 CFR section 200.320 for a contract with a vendor that resulted in payments totaling $521,576 during the fiscal year 2022-2023.
Questioned Costs: No questioned costs.
Cause: Bids were obtained in 2019, however, a contract for 2022-2023 was signed without going through the formal bidding process due resource constraints and an increase in unduplicated count and enrollment that shifted the School’s focus on support systems for the shift in demographic.
Effect: Noncompliance with 2 CFR Section 200.320.
Repeat Finding: Not a repeat finding.
Recommendation: We recommend the School follow federal procurement methods and establish monitoring procedures to ensure they are completed. Views of responsible officials and Corrective Action Plan: Management of the School has noted the 2 CFR Section 200.320 to ensure that the procurement requirements are met.
Federal Agency: U.S. Department of Education
Federal Program Title: Elementary and Secondary School Emergency Relief III Fund
and Elementary and Secondary School Emergency Relief III Fund: Learning Loss
FAL Number: 84.425U
Pass-Through Agency: California Department of Education
Pass-Through Number: 15559, 10155
Type of Finding: Significant Deficiency in Internal Control over Reporting
Lighthouse Community Charter High School – 700 (LCCHS)
Lodestar: A Lighthouse Community Charter Public School – 1783 (Lodestar)
Criteria or specific requirement: Per 2 CFR Part 200, Appendix XI, Compliance Supplement LEAs are required to report annual performance data to its SEA which included expenditure category and object codes for the period of 7/1/21 – 6/30/22.
Condition: During review of 6 ESSER program annual performance reports that were sampled, it was noted that 2 of reports inaccurately reported expenditures for the reporting period ending June 30, 2022. Questioned Costs: No questioned costs.
Cause: Lack of sufficient secondary review of inputs prior to annual performance report submissions.
Effect: LCCHS over-reported $22,051 expenditures and Lodestar under-reported $4,291 expenditures on the ESSER III annual performance reports.
Repeat Finding: Not a repeat finding.
Recommendation: We recommend the School design an additional internal control to review the annual performance reports prior to submission.
Views of responsible officials and Corrective Action Plan: Controls will be implemented for future reporting and the School will correct the reporting errors in the following period.
Federal Agency: U.S. Department of Agriculture
Federal Program Title: Child Nutrition Cluster
FAL Number: 10.553, 10.555
Pass-Through Agency: California Department of Education
Pass-Through Number: 13526, 13396, 13755, 15655
Type of Finding: Significant Deficiency in Internal Control over Procurement
Lighthouse Community Charter School – 0413 (LCCS)
Lighthouse Community Charter High School – 700 (LCCHS)
Lodestar: A Lighthouse Community Charter Public School – 1783 (Lodestar)
Criteria or specific requirement: Per 2 CFR Section 200.320 formal procurement methods are required for vendor contracts over $250,000.
Condition: During testing of procurement, we noted the School did not follow formal procedures methods required under 2 CFR section 200.320 for a contract with a vendor that resulted in payments totaling $521,576 during the fiscal year 2022-2023.
Questioned Costs: No questioned costs.
Cause: Bids were obtained in 2019, however, a contract for 2022-2023 was signed without going through the formal bidding process due resource constraints and an increase in unduplicated count and enrollment that shifted the School’s focus on support systems for the shift in demographic.
Effect: Noncompliance with 2 CFR Section 200.320.
Repeat Finding: Not a repeat finding.
Recommendation: We recommend the School follow federal procurement methods and establish monitoring procedures to ensure they are completed. Views of responsible officials and Corrective Action Plan: Management of the School has noted the 2 CFR Section 200.320 to ensure that the procurement requirements are met.
Federal Agency: U.S. Department of Agriculture
Federal Program Title: Child Nutrition Cluster
FAL Number: 10.553, 10.555
Pass-Through Agency: California Department of Education
Pass-Through Number: 13526, 13396, 13755, 15655
Type of Finding: Significant Deficiency in Internal Control over Procurement
Lighthouse Community Charter School – 0413 (LCCS)
Lighthouse Community Charter High School – 700 (LCCHS)
Lodestar: A Lighthouse Community Charter Public School – 1783 (Lodestar)
Criteria or specific requirement: Per 2 CFR Section 200.320 formal procurement methods are required for vendor contracts over $250,000.
Condition: During testing of procurement, we noted the School did not follow formal procedures methods required under 2 CFR section 200.320 for a contract with a vendor that resulted in payments totaling $521,576 during the fiscal year 2022-2023.
Questioned Costs: No questioned costs.
Cause: Bids were obtained in 2019, however, a contract for 2022-2023 was signed without going through the formal bidding process due resource constraints and an increase in unduplicated count and enrollment that shifted the School’s focus on support systems for the shift in demographic.
Effect: Noncompliance with 2 CFR Section 200.320.
Repeat Finding: Not a repeat finding.
Recommendation: We recommend the School follow federal procurement methods and establish monitoring procedures to ensure they are completed. Views of responsible officials and Corrective Action Plan: Management of the School has noted the 2 CFR Section 200.320 to ensure that the procurement requirements are met.
Federal Agency: U.S. Department of Agriculture
Federal Program Title: Child Nutrition Cluster
FAL Number: 10.553, 10.555
Pass-Through Agency: California Department of Education
Pass-Through Number: 13526, 13396, 13755, 15655
Type of Finding: Significant Deficiency in Internal Control over Procurement
Lighthouse Community Charter School – 0413 (LCCS)
Lighthouse Community Charter High School – 700 (LCCHS)
Lodestar: A Lighthouse Community Charter Public School – 1783 (Lodestar)
Criteria or specific requirement: Per 2 CFR Section 200.320 formal procurement methods are required for vendor contracts over $250,000.
Condition: During testing of procurement, we noted the School did not follow formal procedures methods required under 2 CFR section 200.320 for a contract with a vendor that resulted in payments totaling $521,576 during the fiscal year 2022-2023.
Questioned Costs: No questioned costs.
Cause: Bids were obtained in 2019, however, a contract for 2022-2023 was signed without going through the formal bidding process due resource constraints and an increase in unduplicated count and enrollment that shifted the School’s focus on support systems for the shift in demographic.
Effect: Noncompliance with 2 CFR Section 200.320.
Repeat Finding: Not a repeat finding.
Recommendation: We recommend the School follow federal procurement methods and establish monitoring procedures to ensure they are completed. Views of responsible officials and Corrective Action Plan: Management of the School has noted the 2 CFR Section 200.320 to ensure that the procurement requirements are met.
Federal Agency: U.S. Department of Education
Federal Program Title: Elementary and Secondary School Emergency Relief III Fund
and Elementary and Secondary School Emergency Relief III Fund: Learning Loss
FAL Number: 84.425U
Pass-Through Agency: California Department of Education
Pass-Through Number: 15559, 10155
Type of Finding: Significant Deficiency in Internal Control over Reporting
Lighthouse Community Charter High School – 700 (LCCHS)
Lodestar: A Lighthouse Community Charter Public School – 1783 (Lodestar)
Criteria or specific requirement: Per 2 CFR Part 200, Appendix XI, Compliance Supplement LEAs are required to report annual performance data to its SEA which included expenditure category and object codes for the period of 7/1/21 – 6/30/22.
Condition: During review of 6 ESSER program annual performance reports that were sampled, it was noted that 2 of reports inaccurately reported expenditures for the reporting period ending June 30, 2022. Questioned Costs: No questioned costs.
Cause: Lack of sufficient secondary review of inputs prior to annual performance report submissions.
Effect: LCCHS over-reported $22,051 expenditures and Lodestar under-reported $4,291 expenditures on the ESSER III annual performance reports.
Repeat Finding: Not a repeat finding.
Recommendation: We recommend the School design an additional internal control to review the annual performance reports prior to submission.
Views of responsible officials and Corrective Action Plan: Controls will be implemented for future reporting and the School will correct the reporting errors in the following period.
Federal Agency: U.S. Department of Agriculture
Federal Program Title: Child Nutrition Cluster
FAL Number: 10.553, 10.555
Pass-Through Agency: California Department of Education
Pass-Through Number: 13526, 13396, 13755, 15655
Type of Finding: Significant Deficiency in Internal Control over Procurement
Lighthouse Community Charter School – 0413 (LCCS)
Lighthouse Community Charter High School – 700 (LCCHS)
Lodestar: A Lighthouse Community Charter Public School – 1783 (Lodestar)
Criteria or specific requirement: Per 2 CFR Section 200.320 formal procurement methods are required for vendor contracts over $250,000.
Condition: During testing of procurement, we noted the School did not follow formal procedures methods required under 2 CFR section 200.320 for a contract with a vendor that resulted in payments totaling $521,576 during the fiscal year 2022-2023.
Questioned Costs: No questioned costs.
Cause: Bids were obtained in 2019, however, a contract for 2022-2023 was signed without going through the formal bidding process due resource constraints and an increase in unduplicated count and enrollment that shifted the School’s focus on support systems for the shift in demographic.
Effect: Noncompliance with 2 CFR Section 200.320.
Repeat Finding: Not a repeat finding.
Recommendation: We recommend the School follow federal procurement methods and establish monitoring procedures to ensure they are completed. Views of responsible officials and Corrective Action Plan: Management of the School has noted the 2 CFR Section 200.320 to ensure that the procurement requirements are met.
Federal Agency: U.S. Department of Education
Federal Program Title: Elementary and Secondary School Emergency Relief III Fund
and Elementary and Secondary School Emergency Relief III Fund: Learning Loss
FAL Number: 84.425U
Pass-Through Agency: California Department of Education
Pass-Through Number: 15559, 10155
Type of Finding: Significant Deficiency in Internal Control over Reporting
Lighthouse Community Charter High School – 700 (LCCHS)
Lodestar: A Lighthouse Community Charter Public School – 1783 (Lodestar)
Criteria or specific requirement: Per 2 CFR Part 200, Appendix XI, Compliance Supplement LEAs are required to report annual performance data to its SEA which included expenditure category and object codes for the period of 7/1/21 – 6/30/22.
Condition: During review of 6 ESSER program annual performance reports that were sampled, it was noted that 2 of reports inaccurately reported expenditures for the reporting period ending June 30, 2022. Questioned Costs: No questioned costs.
Cause: Lack of sufficient secondary review of inputs prior to annual performance report submissions.
Effect: LCCHS over-reported $22,051 expenditures and Lodestar under-reported $4,291 expenditures on the ESSER III annual performance reports.
Repeat Finding: Not a repeat finding.
Recommendation: We recommend the School design an additional internal control to review the annual performance reports prior to submission.
Views of responsible officials and Corrective Action Plan: Controls will be implemented for future reporting and the School will correct the reporting errors in the following period.
Federal Agency: U.S. Department of Agriculture
Federal Program Title: Child Nutrition Cluster
FAL Number: 10.553, 10.555
Pass-Through Agency: California Department of Education
Pass-Through Number: 13526, 13396, 13755, 15655
Type of Finding: Significant Deficiency in Internal Control over Procurement
Lighthouse Community Charter School – 0413 (LCCS)
Lighthouse Community Charter High School – 700 (LCCHS)
Lodestar: A Lighthouse Community Charter Public School – 1783 (Lodestar)
Criteria or specific requirement: Per 2 CFR Section 200.320 formal procurement methods are required for vendor contracts over $250,000.
Condition: During testing of procurement, we noted the School did not follow formal procedures methods required under 2 CFR section 200.320 for a contract with a vendor that resulted in payments totaling $521,576 during the fiscal year 2022-2023.
Questioned Costs: No questioned costs.
Cause: Bids were obtained in 2019, however, a contract for 2022-2023 was signed without going through the formal bidding process due resource constraints and an increase in unduplicated count and enrollment that shifted the School’s focus on support systems for the shift in demographic.
Effect: Noncompliance with 2 CFR Section 200.320.
Repeat Finding: Not a repeat finding.
Recommendation: We recommend the School follow federal procurement methods and establish monitoring procedures to ensure they are completed. Views of responsible officials and Corrective Action Plan: Management of the School has noted the 2 CFR Section 200.320 to ensure that the procurement requirements are met.
Federal Agency: U.S. Department of Agriculture
Federal Program Title: Child Nutrition Cluster
FAL Number: 10.553, 10.555
Pass-Through Agency: California Department of Education
Pass-Through Number: 13526, 13396, 13755, 15655
Type of Finding: Significant Deficiency in Internal Control over Procurement
Lighthouse Community Charter School – 0413 (LCCS)
Lighthouse Community Charter High School – 700 (LCCHS)
Lodestar: A Lighthouse Community Charter Public School – 1783 (Lodestar)
Criteria or specific requirement: Per 2 CFR Section 200.320 formal procurement methods are required for vendor contracts over $250,000.
Condition: During testing of procurement, we noted the School did not follow formal procedures methods required under 2 CFR section 200.320 for a contract with a vendor that resulted in payments totaling $521,576 during the fiscal year 2022-2023.
Questioned Costs: No questioned costs.
Cause: Bids were obtained in 2019, however, a contract for 2022-2023 was signed without going through the formal bidding process due resource constraints and an increase in unduplicated count and enrollment that shifted the School’s focus on support systems for the shift in demographic.
Effect: Noncompliance with 2 CFR Section 200.320.
Repeat Finding: Not a repeat finding.
Recommendation: We recommend the School follow federal procurement methods and establish monitoring procedures to ensure they are completed. Views of responsible officials and Corrective Action Plan: Management of the School has noted the 2 CFR Section 200.320 to ensure that the procurement requirements are met.
Federal Agency: U.S. Department of Agriculture
Federal Program Title: Child Nutrition Cluster
FAL Number: 10.553, 10.555
Pass-Through Agency: California Department of Education
Pass-Through Number: 13526, 13396, 13755, 15655
Type of Finding: Significant Deficiency in Internal Control over Procurement
Lighthouse Community Charter School – 0413 (LCCS)
Lighthouse Community Charter High School – 700 (LCCHS)
Lodestar: A Lighthouse Community Charter Public School – 1783 (Lodestar)
Criteria or specific requirement: Per 2 CFR Section 200.320 formal procurement methods are required for vendor contracts over $250,000.
Condition: During testing of procurement, we noted the School did not follow formal procedures methods required under 2 CFR section 200.320 for a contract with a vendor that resulted in payments totaling $521,576 during the fiscal year 2022-2023.
Questioned Costs: No questioned costs.
Cause: Bids were obtained in 2019, however, a contract for 2022-2023 was signed without going through the formal bidding process due resource constraints and an increase in unduplicated count and enrollment that shifted the School’s focus on support systems for the shift in demographic.
Effect: Noncompliance with 2 CFR Section 200.320.
Repeat Finding: Not a repeat finding.
Recommendation: We recommend the School follow federal procurement methods and establish monitoring procedures to ensure they are completed. Views of responsible officials and Corrective Action Plan: Management of the School has noted the 2 CFR Section 200.320 to ensure that the procurement requirements are met.