FAC Explorer

Audit 333724

FY End
2024-06-30
Total Expended
$7.53M
Findings
6
Programs
9
Organization: La Habra City School District (CA)
Year: 2024 Accepted: 2024-12-19
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
515852 2024-003 Significant Deficiency Yes L
515853 2024-003 Significant Deficiency Yes L
515854 2024-003 Significant Deficiency Yes L
1092294 2024-003 Significant Deficiency Yes L
1092295 2024-003 Significant Deficiency Yes L
1092296 2024-003 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
84.027 Special Education Grants to States $1.19M Yes 0
84.010 Title I Grants to Local Educational Agencies $985,000 - 0
10.553 School Breakfast Program $716,893 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $147,842 - 0
84.365 English Language Acquisition State Grants $147,802 - 0
10.555 National School Lunch Program $128,944 - 0
84.424 Student Support and Academic Enrichment Program $85,829 - 0
84.173 Special Education Preschool Grants $34,081 Yes 0
84.425 Education Stabilization Fund $2,789 Yes 1

Contacts

Name Title Type
N6BWLJM9P1D7 Christeen Betz Auditee
5626902388 Bobby 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. 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 La Habra City 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, or changes in net position and fund balance of the District.
Title: Summary of Significant Accounting Policies 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. 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.
Title: Indirect Cost Rate 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 District has not elected to use the ten percent de minimis cost rate.
Title: Food Donation 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. Nonmonetary assistance is reported in the schedule at the fair market value of the commodities received and disbursed. At June 30, 2024, the District did not report any commodities in inventory.

Finding Details

Finding 2024-003
50000 – Reporting (Significant Deficiency in Internal Controls, Noncompliance) 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 was unable to provide supporting documents for 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. Cause The identified condition appears to have materialized due to insufficient procedures related to the review process. 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. Questioned Costs There were no questioned costs associated with the identified condition. Context/Sampling The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the annual report. Repeat Finding Yes, see prior year finding 2023-003. 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 2024-003
50000 – Reporting (Significant Deficiency in Internal Controls, Noncompliance) 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 was unable to provide supporting documents for 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. Cause The identified condition appears to have materialized due to insufficient procedures related to the review process. 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. Questioned Costs There were no questioned costs associated with the identified condition. Context/Sampling The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the annual report. Repeat Finding Yes, see prior year finding 2023-003. 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 2024-003
50000 – Reporting (Significant Deficiency in Internal Controls, Noncompliance) 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 was unable to provide supporting documents for 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. Cause The identified condition appears to have materialized due to insufficient procedures related to the review process. 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. Questioned Costs There were no questioned costs associated with the identified condition. Context/Sampling The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the annual report. Repeat Finding Yes, see prior year finding 2023-003. 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 2024-003
50000 – Reporting (Significant Deficiency in Internal Controls, Noncompliance) 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 was unable to provide supporting documents for 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. Cause The identified condition appears to have materialized due to insufficient procedures related to the review process. 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. Questioned Costs There were no questioned costs associated with the identified condition. Context/Sampling The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the annual report. Repeat Finding Yes, see prior year finding 2023-003. 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 2024-003
50000 – Reporting (Significant Deficiency in Internal Controls, Noncompliance) 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 was unable to provide supporting documents for 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. Cause The identified condition appears to have materialized due to insufficient procedures related to the review process. 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. Questioned Costs There were no questioned costs associated with the identified condition. Context/Sampling The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the annual report. Repeat Finding Yes, see prior year finding 2023-003. 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 2024-003
50000 – Reporting (Significant Deficiency in Internal Controls, Noncompliance) 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 was unable to provide supporting documents for 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. Cause The identified condition appears to have materialized due to insufficient procedures related to the review process. 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. Questioned Costs There were no questioned costs associated with the identified condition. Context/Sampling The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the annual report. Repeat Finding Yes, see prior year finding 2023-003. 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.