FAC Explorer

Audit 333483

FY End
2024-06-30
Total Expended
$51.98M
Findings
2
Programs
17
Organization: Lake Elsinore Unified School District (CA)
Year: 2024 Accepted: 2024-12-18
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
515675 2024-002 Significant Deficiency - F
1092117 2024-002 Significant Deficiency - F

Programs

ALN Program Spent Major Findings
93.600 Head Start $2.63M - 0
10.553 School Breakfast Program $2.61M - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $1.35M - 0
84.027 Special Education Grants to States $944,580 - 0
10.555 National School Lunch Program $636,519 - 0
84.424 Student Support and Academic Enrichment Program $508,866 - 0
84.002 Adult Education - Basic Grants to States $372,431 - 0
84.048 Career and Technical Education -- Basic Grants to States $246,990 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $236,200 - 0
93.575 Child Care and Development Block Grant $138,628 - 0
84.365 English Language Acquisition State Grants $138,251 - 0
84.425 Education Stabilization Fund $120,347 Yes 0
84.010 Title I Grants to Local Educational Agencies $104,771 - 0
10.582 Fresh Fruit and Vegetable Program $90,000 - 0
12.000 Junior Reserve Office Training Corps $84,005 - 0
10.665 Schools and Roads - Grants to States $10,142 - 0
84.173 Special Education Preschool Grants $980 - 0

Contacts

Name Title Type
FG8HAYKLHGN7 Julie Edmunds Auditee
9512537000 Shilo Gorospe 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. 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 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 Lake Elsinore Unified School District (the District) under programs of the federal government for the year ended June 30, 2024. 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, changes in net position and fund balance of the District.

Finding Details

Finding 2024-002
Federal Agency: Department of Education Pass-Through Entity: California Department of Education Program Name: COVID-19 Elementary and Secondary School Emergency Relief III (ESSER III) Fund Federal Financial Assistance Listing: 84.425U Compliance Requirement: Equipment Type of Finding: Significant Deficiency in Internal Control Over Compliance, Noncompliance Criteria or Specific Requirements The Uniform Guidance in 2 CFR 200.313(d)(2) requires that a physical inventory of federally funded property be conducted at least every two years. The results of the inventory must be reconciled with the property records. Condition The District’s last physical inventory of federally funded property did not take place within the last two years. Cause The cause appears to be due to delays in the District arranging for a physical inventory. Effect The District is not in compliance with the provisions of 2 CFR 200.313(d)(2). Questioned Costs None reported. Context/Sampling The condition was identified through inquiry with District personnel and through review of available District records related to physical inventory of equipment. Repeat Finding No. Recommendation The District should implement internal controls to ensure that physical inventories are performed at least every two years. Corrective Action Plan and Views of Responsible Officials The District will re-implement bi-annual physical inventory of inventoriable items by an independent third-party vendor, as required under the provisions of 2 CFR 200.313. This process will be under the direction of the Purchasing Services Department and will begin in Fiscal Year 2024-2025.
Finding 2024-002
Federal Agency: Department of Education Pass-Through Entity: California Department of Education Program Name: COVID-19 Elementary and Secondary School Emergency Relief III (ESSER III) Fund Federal Financial Assistance Listing: 84.425U Compliance Requirement: Equipment Type of Finding: Significant Deficiency in Internal Control Over Compliance, Noncompliance Criteria or Specific Requirements The Uniform Guidance in 2 CFR 200.313(d)(2) requires that a physical inventory of federally funded property be conducted at least every two years. The results of the inventory must be reconciled with the property records. Condition The District’s last physical inventory of federally funded property did not take place within the last two years. Cause The cause appears to be due to delays in the District arranging for a physical inventory. Effect The District is not in compliance with the provisions of 2 CFR 200.313(d)(2). Questioned Costs None reported. Context/Sampling The condition was identified through inquiry with District personnel and through review of available District records related to physical inventory of equipment. Repeat Finding No. Recommendation The District should implement internal controls to ensure that physical inventories are performed at least every two years. Corrective Action Plan and Views of Responsible Officials The District will re-implement bi-annual physical inventory of inventoriable items by an independent third-party vendor, as required under the provisions of 2 CFR 200.313. This process will be under the direction of the Purchasing Services Department and will begin in Fiscal Year 2024-2025.