FAC Explorer

Audit 297979

FY End
2023-06-30
Total Expended
$5.22M
Findings
12
Programs
6
Organization: Palmdale Aerospace Academy (CA)
Year: 2023 Accepted: 2024-03-26
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
384934 2023-002 Significant Deficiency Yes AB
384935 2023-002 Significant Deficiency Yes AB
384936 2023-002 Significant Deficiency Yes AB
384937 2023-003 Significant Deficiency - L
384938 2023-003 Significant Deficiency - L
384939 2023-003 Significant Deficiency - L
961376 2023-002 Significant Deficiency Yes AB
961377 2023-002 Significant Deficiency Yes AB
961378 2023-002 Significant Deficiency Yes AB
961379 2023-003 Significant Deficiency - L
961380 2023-003 Significant Deficiency - L
961381 2023-003 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $829,005 - 0
10.555 National School Lunch Program $371,066 - 0
84.027 Special Education_grants to States $338,982 - 0
84.425 Education Stabilization Fund $171,673 Yes 2
10.553 School Breakfast Program $127,613 - 0
84.367 Improving Teacher Quality State Grants $108,788 - 0

Contacts

Name Title Type
DR3TF4ZMLPF9 Everardo Trujillo Auditee
6612733680 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 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 financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: The Organization 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 Organization 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 Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.

Finding Details

Finding 2023-002
50000 – Time and Effort Accounting (Significant Deficiency in Internal Controls, Noncompliance) Federal Agency: U.S. Department of Education Pass‐Through Entity: California Department of Education Program Name: Education Stabilization Fund Assistance Listing Numbers: 84.425D, 84.425U Criteria or Specific Requirements Per Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.430(i)(1)(vii), Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non‐Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition The Organization did not have sufficient controls in place to ensure that retroactive payments being charged to the ESSER program for employees were for allowable activities only and not other retros during the year. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with Organization personnel and review of documentation used to prepare the retroactive calculation for each employee. Effect The Organization has not complied with the requirement identified in Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.430 (i)(1)(vii). Cause The identified condition appears to have materialized due to clerical oversight and lack of appropriate review. Repeat Finding Yes, see prior year finding 2022‐002. Recommendation The Organization should review the requirements stated in Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.430(i)(1)(vii) and implement a procedure to address the control deficiency identified with the Organization’s time and accounting documentation as it relates to employees working on multiple activities or cost objectives.
Finding 2023-002
50000 – Time and Effort Accounting (Significant Deficiency in Internal Controls, Noncompliance) Federal Agency: U.S. Department of Education Pass‐Through Entity: California Department of Education Program Name: Education Stabilization Fund Assistance Listing Numbers: 84.425D, 84.425U Criteria or Specific Requirements Per Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.430(i)(1)(vii), Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non‐Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition The Organization did not have sufficient controls in place to ensure that retroactive payments being charged to the ESSER program for employees were for allowable activities only and not other retros during the year. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with Organization personnel and review of documentation used to prepare the retroactive calculation for each employee. Effect The Organization has not complied with the requirement identified in Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.430 (i)(1)(vii). Cause The identified condition appears to have materialized due to clerical oversight and lack of appropriate review. Repeat Finding Yes, see prior year finding 2022‐002. Recommendation The Organization should review the requirements stated in Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.430(i)(1)(vii) and implement a procedure to address the control deficiency identified with the Organization’s time and accounting documentation as it relates to employees working on multiple activities or cost objectives.
Finding 2023-002
50000 – Time and Effort Accounting (Significant Deficiency in Internal Controls, Noncompliance) Federal Agency: U.S. Department of Education Pass‐Through Entity: California Department of Education Program Name: Education Stabilization Fund Assistance Listing Numbers: 84.425D, 84.425U Criteria or Specific Requirements Per Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.430(i)(1)(vii), Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non‐Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition The Organization did not have sufficient controls in place to ensure that retroactive payments being charged to the ESSER program for employees were for allowable activities only and not other retros during the year. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with Organization personnel and review of documentation used to prepare the retroactive calculation for each employee. Effect The Organization has not complied with the requirement identified in Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.430 (i)(1)(vii). Cause The identified condition appears to have materialized due to clerical oversight and lack of appropriate review. Repeat Finding Yes, see prior year finding 2022‐002. Recommendation The Organization should review the requirements stated in Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.430(i)(1)(vii) and implement a procedure to address the control deficiency identified with the Organization’s time and accounting documentation as it relates to employees working on multiple activities or cost objectives.
Finding 2023-003
50000 – Reporting (Significant Deficiency in Internal Controls, Noncompliance) Federal Agency: U.S. Department of Education Pass‐Through Entity: California Department of Education Program Name: Education Stabilization Fund Assistance Listing Numbers: 84.425D, 84.425U Criteria or Specific Requirements Per Title 2, 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 passthrough entity. Condition The Organization was unable to provide financial records or supporting documents that agreed to the expenditure information reported 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 Organization personnel and through the unsuccessful request to review available supporting documentation. Effect The Organization has not complied with the requirement identified in Title 2, 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 retention of financial records. Repeat Finding Yes, see prior year finding 2022‐003. Recommendation The Organization should ensure that all federal expenditure reports are supported by financial reports. These records should be maintained for a period of three years from the date of submission of the expenditure reports to the awarding agency or pass‐through entity.
Finding 2023-003
50000 – Reporting (Significant Deficiency in Internal Controls, Noncompliance) Federal Agency: U.S. Department of Education Pass‐Through Entity: California Department of Education Program Name: Education Stabilization Fund Assistance Listing Numbers: 84.425D, 84.425U Criteria or Specific Requirements Per Title 2, 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 passthrough entity. Condition The Organization was unable to provide financial records or supporting documents that agreed to the expenditure information reported 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 Organization personnel and through the unsuccessful request to review available supporting documentation. Effect The Organization has not complied with the requirement identified in Title 2, 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 retention of financial records. Repeat Finding Yes, see prior year finding 2022‐003. Recommendation The Organization should ensure that all federal expenditure reports are supported by financial reports. These records should be maintained for a period of three years from the date of submission of the expenditure reports to the awarding agency or pass‐through entity.
Finding 2023-003
50000 – Reporting (Significant Deficiency in Internal Controls, Noncompliance) Federal Agency: U.S. Department of Education Pass‐Through Entity: California Department of Education Program Name: Education Stabilization Fund Assistance Listing Numbers: 84.425D, 84.425U Criteria or Specific Requirements Per Title 2, 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 passthrough entity. Condition The Organization was unable to provide financial records or supporting documents that agreed to the expenditure information reported 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 Organization personnel and through the unsuccessful request to review available supporting documentation. Effect The Organization has not complied with the requirement identified in Title 2, 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 retention of financial records. Repeat Finding Yes, see prior year finding 2022‐003. Recommendation The Organization should ensure that all federal expenditure reports are supported by financial reports. These records should be maintained for a period of three years from the date of submission of the expenditure reports to the awarding agency or pass‐through entity.
Finding 2023-002
50000 – Time and Effort Accounting (Significant Deficiency in Internal Controls, Noncompliance) Federal Agency: U.S. Department of Education Pass‐Through Entity: California Department of Education Program Name: Education Stabilization Fund Assistance Listing Numbers: 84.425D, 84.425U Criteria or Specific Requirements Per Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.430(i)(1)(vii), Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non‐Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition The Organization did not have sufficient controls in place to ensure that retroactive payments being charged to the ESSER program for employees were for allowable activities only and not other retros during the year. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with Organization personnel and review of documentation used to prepare the retroactive calculation for each employee. Effect The Organization has not complied with the requirement identified in Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.430 (i)(1)(vii). Cause The identified condition appears to have materialized due to clerical oversight and lack of appropriate review. Repeat Finding Yes, see prior year finding 2022‐002. Recommendation The Organization should review the requirements stated in Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.430(i)(1)(vii) and implement a procedure to address the control deficiency identified with the Organization’s time and accounting documentation as it relates to employees working on multiple activities or cost objectives.
Finding 2023-002
50000 – Time and Effort Accounting (Significant Deficiency in Internal Controls, Noncompliance) Federal Agency: U.S. Department of Education Pass‐Through Entity: California Department of Education Program Name: Education Stabilization Fund Assistance Listing Numbers: 84.425D, 84.425U Criteria or Specific Requirements Per Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.430(i)(1)(vii), Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non‐Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition The Organization did not have sufficient controls in place to ensure that retroactive payments being charged to the ESSER program for employees were for allowable activities only and not other retros during the year. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with Organization personnel and review of documentation used to prepare the retroactive calculation for each employee. Effect The Organization has not complied with the requirement identified in Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.430 (i)(1)(vii). Cause The identified condition appears to have materialized due to clerical oversight and lack of appropriate review. Repeat Finding Yes, see prior year finding 2022‐002. Recommendation The Organization should review the requirements stated in Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.430(i)(1)(vii) and implement a procedure to address the control deficiency identified with the Organization’s time and accounting documentation as it relates to employees working on multiple activities or cost objectives.
Finding 2023-002
50000 – Time and Effort Accounting (Significant Deficiency in Internal Controls, Noncompliance) Federal Agency: U.S. Department of Education Pass‐Through Entity: California Department of Education Program Name: Education Stabilization Fund Assistance Listing Numbers: 84.425D, 84.425U Criteria or Specific Requirements Per Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.430(i)(1)(vii), Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non‐Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition The Organization did not have sufficient controls in place to ensure that retroactive payments being charged to the ESSER program for employees were for allowable activities only and not other retros during the year. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with Organization personnel and review of documentation used to prepare the retroactive calculation for each employee. Effect The Organization has not complied with the requirement identified in Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.430 (i)(1)(vii). Cause The identified condition appears to have materialized due to clerical oversight and lack of appropriate review. Repeat Finding Yes, see prior year finding 2022‐002. Recommendation The Organization should review the requirements stated in Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.430(i)(1)(vii) and implement a procedure to address the control deficiency identified with the Organization’s time and accounting documentation as it relates to employees working on multiple activities or cost objectives.
Finding 2023-003
50000 – Reporting (Significant Deficiency in Internal Controls, Noncompliance) Federal Agency: U.S. Department of Education Pass‐Through Entity: California Department of Education Program Name: Education Stabilization Fund Assistance Listing Numbers: 84.425D, 84.425U Criteria or Specific Requirements Per Title 2, 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 passthrough entity. Condition The Organization was unable to provide financial records or supporting documents that agreed to the expenditure information reported 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 Organization personnel and through the unsuccessful request to review available supporting documentation. Effect The Organization has not complied with the requirement identified in Title 2, 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 retention of financial records. Repeat Finding Yes, see prior year finding 2022‐003. Recommendation The Organization should ensure that all federal expenditure reports are supported by financial reports. These records should be maintained for a period of three years from the date of submission of the expenditure reports to the awarding agency or pass‐through entity.
Finding 2023-003
50000 – Reporting (Significant Deficiency in Internal Controls, Noncompliance) Federal Agency: U.S. Department of Education Pass‐Through Entity: California Department of Education Program Name: Education Stabilization Fund Assistance Listing Numbers: 84.425D, 84.425U Criteria or Specific Requirements Per Title 2, 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 passthrough entity. Condition The Organization was unable to provide financial records or supporting documents that agreed to the expenditure information reported 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 Organization personnel and through the unsuccessful request to review available supporting documentation. Effect The Organization has not complied with the requirement identified in Title 2, 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 retention of financial records. Repeat Finding Yes, see prior year finding 2022‐003. Recommendation The Organization should ensure that all federal expenditure reports are supported by financial reports. These records should be maintained for a period of three years from the date of submission of the expenditure reports to the awarding agency or pass‐through entity.
Finding 2023-003
50000 – Reporting (Significant Deficiency in Internal Controls, Noncompliance) Federal Agency: U.S. Department of Education Pass‐Through Entity: California Department of Education Program Name: Education Stabilization Fund Assistance Listing Numbers: 84.425D, 84.425U Criteria or Specific Requirements Per Title 2, 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 passthrough entity. Condition The Organization was unable to provide financial records or supporting documents that agreed to the expenditure information reported 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 Organization personnel and through the unsuccessful request to review available supporting documentation. Effect The Organization has not complied with the requirement identified in Title 2, 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 retention of financial records. Repeat Finding Yes, see prior year finding 2022‐003. Recommendation The Organization should ensure that all federal expenditure reports are supported by financial reports. These records should be maintained for a period of three years from the date of submission of the expenditure reports to the awarding agency or pass‐through entity.