FAC Explorer

Audit 297777

FY End
2023-06-30
Total Expended
$9.76M
Findings
6
Programs
9
Organization: La Habra City School District (CA)
Year: 2023 Accepted: 2024-03-26
Auditor: Eidebailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
384675 2023-003 Significant Deficiency - L
384676 2023-003 Significant Deficiency - L
384677 2023-003 Significant Deficiency - L
961117 2023-003 Significant Deficiency - L
961118 2023-003 Significant Deficiency - L
961119 2023-003 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $1.13M - 0
10.553 School Breakfast Program $681,678 Yes 0
10.555 National School Lunch Program $255,396 Yes 0
84.365 English Language Acquisition State Grants $225,415 - 0
84.367 Improving Teacher Quality State Grants $220,526 - 0
84.424 Student Support and Academic Enrichment Program $82,000 - 0
84.173 Special Education_preschool Grants $34,405 - 0
84.027 Special Education_grants to States $4,741 - 0
84.425 Education Stabilization Fund $792 Yes 1

Contacts

Name Title Type
N6BWLJM9P1D7 Christeen Betz Auditee
5626902388 Bobby J. Patel Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported in the schedule are reported on the modified accrual basis of accounting except for subrecipient expenditures, which are recorded on the cash basis. 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. De Minimis Rate Used: N Rate Explanation: The District has not elected to use the ten percent de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards (the schedule) includes the federal award activity of the LaHabra City School District (the District) under programs of the federal government for the year ended June 30, 2023. 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 Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position or changes in net position of the District.
Title: Food Donation Accounting Policies: Expenditures reported in the schedule are reported on the modified accrual basis of accounting except for subrecipient expenditures, which are recorded on the cash basis. 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. De Minimis Rate Used: N Rate Explanation: The District has not elected to use the ten percent de minimis cost rate. Nonmonetary assistance is reported in the schedule at the fair market value of the commodities received and disbursed. At June 30, 2023, the District did not report any commodities in inventory.

Finding Details

Finding 2023-003
Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Names: COVID-19 - Elementary and Secondary School Emergency Relief Funds Assistance Listing Number: 84.425 Compliance Requirement – L (Reporting) Criteria or Specific Requirements Per Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or pass-through entity. Condition The District misreported expenditures and Full-Time Equivalent (FTE) positions, for multiple date ranges, on the ESSER Annual Data Collection: General ESSER Information Report that was submitted to the California Department of Education. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the reports. Effect The District has not complied with the requirement identified in Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the review process. Repeat Finding No. Recommendation The District should ensure that expenditures and Full-Time Equivalent (FTE) positions are reported on the District’s ESSER Annual Data Collection: General ESSER Information Report based on actual FTE positions.
Finding 2023-003
Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Names: COVID-19 - Elementary and Secondary School Emergency Relief Funds Assistance Listing Number: 84.425 Compliance Requirement – L (Reporting) Criteria or Specific Requirements Per Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or pass-through entity. Condition The District misreported expenditures and Full-Time Equivalent (FTE) positions, for multiple date ranges, on the ESSER Annual Data Collection: General ESSER Information Report that was submitted to the California Department of Education. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the reports. Effect The District has not complied with the requirement identified in Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the review process. Repeat Finding No. Recommendation The District should ensure that expenditures and Full-Time Equivalent (FTE) positions are reported on the District’s ESSER Annual Data Collection: General ESSER Information Report based on actual FTE positions.
Finding 2023-003
Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Names: COVID-19 - Elementary and Secondary School Emergency Relief Funds Assistance Listing Number: 84.425 Compliance Requirement – L (Reporting) Criteria or Specific Requirements Per Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or pass-through entity. Condition The District misreported expenditures and Full-Time Equivalent (FTE) positions, for multiple date ranges, on the ESSER Annual Data Collection: General ESSER Information Report that was submitted to the California Department of Education. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the reports. Effect The District has not complied with the requirement identified in Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the review process. Repeat Finding No. Recommendation The District should ensure that expenditures and Full-Time Equivalent (FTE) positions are reported on the District’s ESSER Annual Data Collection: General ESSER Information Report based on actual FTE positions.
Finding 2023-003
Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Names: COVID-19 - Elementary and Secondary School Emergency Relief Funds Assistance Listing Number: 84.425 Compliance Requirement – L (Reporting) Criteria or Specific Requirements Per Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or pass-through entity. Condition The District misreported expenditures and Full-Time Equivalent (FTE) positions, for multiple date ranges, on the ESSER Annual Data Collection: General ESSER Information Report that was submitted to the California Department of Education. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the reports. Effect The District has not complied with the requirement identified in Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the review process. Repeat Finding No. Recommendation The District should ensure that expenditures and Full-Time Equivalent (FTE) positions are reported on the District’s ESSER Annual Data Collection: General ESSER Information Report based on actual FTE positions.
Finding 2023-003
Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Names: COVID-19 - Elementary and Secondary School Emergency Relief Funds Assistance Listing Number: 84.425 Compliance Requirement – L (Reporting) Criteria or Specific Requirements Per Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or pass-through entity. Condition The District misreported expenditures and Full-Time Equivalent (FTE) positions, for multiple date ranges, on the ESSER Annual Data Collection: General ESSER Information Report that was submitted to the California Department of Education. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the reports. Effect The District has not complied with the requirement identified in Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the review process. Repeat Finding No. Recommendation The District should ensure that expenditures and Full-Time Equivalent (FTE) positions are reported on the District’s ESSER Annual Data Collection: General ESSER Information Report based on actual FTE positions.
Finding 2023-003
Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Names: COVID-19 - Elementary and Secondary School Emergency Relief Funds Assistance Listing Number: 84.425 Compliance Requirement – L (Reporting) Criteria or Specific Requirements Per Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or pass-through entity. Condition The District misreported expenditures and Full-Time Equivalent (FTE) positions, for multiple date ranges, on the ESSER Annual Data Collection: General ESSER Information Report that was submitted to the California Department of Education. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the reports. Effect The District has not complied with the requirement identified in Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the review process. Repeat Finding No. Recommendation The District should ensure that expenditures and Full-Time Equivalent (FTE) positions are reported on the District’s ESSER Annual Data Collection: General ESSER Information Report based on actual FTE positions.