FAC Explorer

Audit 336087

FY End
2024-06-30
Total Expended
$86.27M
Findings
8
Programs
19
Organization: Orange County Department of Education (CA)
Year: 2024 Accepted: 2025-01-06
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
517876 2024-001 Significant Deficiency Yes N
517877 2024-001 Significant Deficiency Yes N
517878 2024-001 Significant Deficiency Yes N
517879 2024-001 Significant Deficiency Yes N
1094318 2024-001 Significant Deficiency Yes N
1094319 2024-001 Significant Deficiency Yes N
1094320 2024-001 Significant Deficiency Yes N
1094321 2024-001 Significant Deficiency Yes N

Programs

ALN Program Spent Major Findings
93.575 Child Care and Development Block Grant $10.72M - 0
84.411 Education Innovation and Research (formerly Investing in Innovation (i3) Fund) $900,081 - 0
96.354 Cooperative Agreement for Emergency Response - Public Workforce Development Safe School Grant $691,707 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $557,101 - 0
93.658 Foster Care Title IV-E $494,759 - 0
84.181 Special Education-Grants for Infants and Families $401,107 - 0
84.196 Education for Homeless Children and Youth $354,042 - 0
16.839 Stop School Violence $328,248 - 0
84.424 Student Support and Academic Enrichment Program $292,645 - 0
84.010 Title I Grants to Local Educational Agencies $238,490 - 1
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $237,790 - 0
10.553 School Breakfast Program $175,622 - 0
84.287 Twenty-First Century Community Learning Centers $142,474 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $53,989 - 0
10.555 National School Lunch Program $17,520 - 0
84.425 Education Stabilization Fund $17,277 Yes 0
84.027 Special Education Grants to States $14,647 Yes 0
84.365 English Language Acquisition State Grants $9,913 - 0
84.173 Special Education Preschool Grants $2,262 Yes 0

Contacts

Name Title Type
JADAMD8BMG23 David Giordano Auditee
7149664447 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, 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 County has not elected to use the 10% de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards (the schedule) includes the federal award activity of the Orange County Department of Education (the County) 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 County it is not intended to and does not present the financial position, changes in net position or fund balance, or cash flows of Orange County Department of Education.
Title: Summary of Significant Accounting Policies 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 County has not elected to use the 10% de minimis cost rate. 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.
Title: Indirect Cost Rate 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 County has not elected to use the 10% de minimis cost rate. The County has not elected to use the 10% de minimis cost rate.

Finding Details

Finding 2024-001
50000 – Title I, Part A – Annual Report Card, High School Graduation Rate (Significant Deficiency, Noncompliance) Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: Title I, Part A Federal Financial Assistance Listing: 84.010 Compliance Requirement: N.3. Annual Report Card, High School Graduation Rate Type of Finding: Significant Deficiency in Internal Control over Compliance, Noncompliance Criteria or Specific Requirements Local Education Agencies (LEAs) must report graduation rate data for all public high schools at the school and LEA levels using the four-year adjusted cohort rate and, at an LEA’s discretion, one or more extended-year adjusted cohort rates. Graduation rate data must be reported both in the aggregate and disaggregated by the subgroups in Section 1111(c)(2) of the Elementary and Secondary Education Act (ESEA), homeless status, status as a child in foster care using a four-year adjusted cohort graduation rate (and any extended-year adjusted cohort rates) (ESEA sections 1111(h)(1)(C)(iii)(II) and 8101(23), (25)(20 USC 6311(h)(1)(C)(iii)(II) and 7801(23), (25))). Written documentation must be maintained to remove a student from the cohort. Condition The County did not maintain written documentation for three of the sampled students that were removed from the cohort. Cause The Program has written procedures but the procedures were not followed, resulting in the condition noted. Effect The County has not complied with the requirement to maintain written documentation to remove students from the cohort. Questioned Costs There were no questioned costs associated with the condition identified. Context/Sampling The condition was identified through review of supporting documentation for a sample of students who were identified as removed from the cohort on the California Longitudinal Pupil Achievement Data System (CALPADS) 15.2 Cohort Outcome report. Three of five students identified as removed from the cohort on the CALPADS 15.2 Cohort Outcome report did not have written documentation to support the removal of the students from the cohort. Repeat Finding Yes, see prior finding 2023-001. Recommendation The County should ensure that they meet all of the requirements of ESEA. The County should revise its procedures to ensure that written documentation for all students removed from the cohort is maintained and data inputted into the system is accurate.
Finding 2024-001
50000 – Title I, Part A – Annual Report Card, High School Graduation Rate (Significant Deficiency, Noncompliance) Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: Title I, Part A Federal Financial Assistance Listing: 84.010 Compliance Requirement: N.3. Annual Report Card, High School Graduation Rate Type of Finding: Significant Deficiency in Internal Control over Compliance, Noncompliance Criteria or Specific Requirements Local Education Agencies (LEAs) must report graduation rate data for all public high schools at the school and LEA levels using the four-year adjusted cohort rate and, at an LEA’s discretion, one or more extended-year adjusted cohort rates. Graduation rate data must be reported both in the aggregate and disaggregated by the subgroups in Section 1111(c)(2) of the Elementary and Secondary Education Act (ESEA), homeless status, status as a child in foster care using a four-year adjusted cohort graduation rate (and any extended-year adjusted cohort rates) (ESEA sections 1111(h)(1)(C)(iii)(II) and 8101(23), (25)(20 USC 6311(h)(1)(C)(iii)(II) and 7801(23), (25))). Written documentation must be maintained to remove a student from the cohort. Condition The County did not maintain written documentation for three of the sampled students that were removed from the cohort. Cause The Program has written procedures but the procedures were not followed, resulting in the condition noted. Effect The County has not complied with the requirement to maintain written documentation to remove students from the cohort. Questioned Costs There were no questioned costs associated with the condition identified. Context/Sampling The condition was identified through review of supporting documentation for a sample of students who were identified as removed from the cohort on the California Longitudinal Pupil Achievement Data System (CALPADS) 15.2 Cohort Outcome report. Three of five students identified as removed from the cohort on the CALPADS 15.2 Cohort Outcome report did not have written documentation to support the removal of the students from the cohort. Repeat Finding Yes, see prior finding 2023-001. Recommendation The County should ensure that they meet all of the requirements of ESEA. The County should revise its procedures to ensure that written documentation for all students removed from the cohort is maintained and data inputted into the system is accurate.
Finding 2024-001
50000 – Title I, Part A – Annual Report Card, High School Graduation Rate (Significant Deficiency, Noncompliance) Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: Title I, Part A Federal Financial Assistance Listing: 84.010 Compliance Requirement: N.3. Annual Report Card, High School Graduation Rate Type of Finding: Significant Deficiency in Internal Control over Compliance, Noncompliance Criteria or Specific Requirements Local Education Agencies (LEAs) must report graduation rate data for all public high schools at the school and LEA levels using the four-year adjusted cohort rate and, at an LEA’s discretion, one or more extended-year adjusted cohort rates. Graduation rate data must be reported both in the aggregate and disaggregated by the subgroups in Section 1111(c)(2) of the Elementary and Secondary Education Act (ESEA), homeless status, status as a child in foster care using a four-year adjusted cohort graduation rate (and any extended-year adjusted cohort rates) (ESEA sections 1111(h)(1)(C)(iii)(II) and 8101(23), (25)(20 USC 6311(h)(1)(C)(iii)(II) and 7801(23), (25))). Written documentation must be maintained to remove a student from the cohort. Condition The County did not maintain written documentation for three of the sampled students that were removed from the cohort. Cause The Program has written procedures but the procedures were not followed, resulting in the condition noted. Effect The County has not complied with the requirement to maintain written documentation to remove students from the cohort. Questioned Costs There were no questioned costs associated with the condition identified. Context/Sampling The condition was identified through review of supporting documentation for a sample of students who were identified as removed from the cohort on the California Longitudinal Pupil Achievement Data System (CALPADS) 15.2 Cohort Outcome report. Three of five students identified as removed from the cohort on the CALPADS 15.2 Cohort Outcome report did not have written documentation to support the removal of the students from the cohort. Repeat Finding Yes, see prior finding 2023-001. Recommendation The County should ensure that they meet all of the requirements of ESEA. The County should revise its procedures to ensure that written documentation for all students removed from the cohort is maintained and data inputted into the system is accurate.
Finding 2024-001
50000 – Title I, Part A – Annual Report Card, High School Graduation Rate (Significant Deficiency, Noncompliance) Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: Title I, Part A Federal Financial Assistance Listing: 84.010 Compliance Requirement: N.3. Annual Report Card, High School Graduation Rate Type of Finding: Significant Deficiency in Internal Control over Compliance, Noncompliance Criteria or Specific Requirements Local Education Agencies (LEAs) must report graduation rate data for all public high schools at the school and LEA levels using the four-year adjusted cohort rate and, at an LEA’s discretion, one or more extended-year adjusted cohort rates. Graduation rate data must be reported both in the aggregate and disaggregated by the subgroups in Section 1111(c)(2) of the Elementary and Secondary Education Act (ESEA), homeless status, status as a child in foster care using a four-year adjusted cohort graduation rate (and any extended-year adjusted cohort rates) (ESEA sections 1111(h)(1)(C)(iii)(II) and 8101(23), (25)(20 USC 6311(h)(1)(C)(iii)(II) and 7801(23), (25))). Written documentation must be maintained to remove a student from the cohort. Condition The County did not maintain written documentation for three of the sampled students that were removed from the cohort. Cause The Program has written procedures but the procedures were not followed, resulting in the condition noted. Effect The County has not complied with the requirement to maintain written documentation to remove students from the cohort. Questioned Costs There were no questioned costs associated with the condition identified. Context/Sampling The condition was identified through review of supporting documentation for a sample of students who were identified as removed from the cohort on the California Longitudinal Pupil Achievement Data System (CALPADS) 15.2 Cohort Outcome report. Three of five students identified as removed from the cohort on the CALPADS 15.2 Cohort Outcome report did not have written documentation to support the removal of the students from the cohort. Repeat Finding Yes, see prior finding 2023-001. Recommendation The County should ensure that they meet all of the requirements of ESEA. The County should revise its procedures to ensure that written documentation for all students removed from the cohort is maintained and data inputted into the system is accurate.
Finding 2024-001
50000 – Title I, Part A – Annual Report Card, High School Graduation Rate (Significant Deficiency, Noncompliance) Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: Title I, Part A Federal Financial Assistance Listing: 84.010 Compliance Requirement: N.3. Annual Report Card, High School Graduation Rate Type of Finding: Significant Deficiency in Internal Control over Compliance, Noncompliance Criteria or Specific Requirements Local Education Agencies (LEAs) must report graduation rate data for all public high schools at the school and LEA levels using the four-year adjusted cohort rate and, at an LEA’s discretion, one or more extended-year adjusted cohort rates. Graduation rate data must be reported both in the aggregate and disaggregated by the subgroups in Section 1111(c)(2) of the Elementary and Secondary Education Act (ESEA), homeless status, status as a child in foster care using a four-year adjusted cohort graduation rate (and any extended-year adjusted cohort rates) (ESEA sections 1111(h)(1)(C)(iii)(II) and 8101(23), (25)(20 USC 6311(h)(1)(C)(iii)(II) and 7801(23), (25))). Written documentation must be maintained to remove a student from the cohort. Condition The County did not maintain written documentation for three of the sampled students that were removed from the cohort. Cause The Program has written procedures but the procedures were not followed, resulting in the condition noted. Effect The County has not complied with the requirement to maintain written documentation to remove students from the cohort. Questioned Costs There were no questioned costs associated with the condition identified. Context/Sampling The condition was identified through review of supporting documentation for a sample of students who were identified as removed from the cohort on the California Longitudinal Pupil Achievement Data System (CALPADS) 15.2 Cohort Outcome report. Three of five students identified as removed from the cohort on the CALPADS 15.2 Cohort Outcome report did not have written documentation to support the removal of the students from the cohort. Repeat Finding Yes, see prior finding 2023-001. Recommendation The County should ensure that they meet all of the requirements of ESEA. The County should revise its procedures to ensure that written documentation for all students removed from the cohort is maintained and data inputted into the system is accurate.
Finding 2024-001
50000 – Title I, Part A – Annual Report Card, High School Graduation Rate (Significant Deficiency, Noncompliance) Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: Title I, Part A Federal Financial Assistance Listing: 84.010 Compliance Requirement: N.3. Annual Report Card, High School Graduation Rate Type of Finding: Significant Deficiency in Internal Control over Compliance, Noncompliance Criteria or Specific Requirements Local Education Agencies (LEAs) must report graduation rate data for all public high schools at the school and LEA levels using the four-year adjusted cohort rate and, at an LEA’s discretion, one or more extended-year adjusted cohort rates. Graduation rate data must be reported both in the aggregate and disaggregated by the subgroups in Section 1111(c)(2) of the Elementary and Secondary Education Act (ESEA), homeless status, status as a child in foster care using a four-year adjusted cohort graduation rate (and any extended-year adjusted cohort rates) (ESEA sections 1111(h)(1)(C)(iii)(II) and 8101(23), (25)(20 USC 6311(h)(1)(C)(iii)(II) and 7801(23), (25))). Written documentation must be maintained to remove a student from the cohort. Condition The County did not maintain written documentation for three of the sampled students that were removed from the cohort. Cause The Program has written procedures but the procedures were not followed, resulting in the condition noted. Effect The County has not complied with the requirement to maintain written documentation to remove students from the cohort. Questioned Costs There were no questioned costs associated with the condition identified. Context/Sampling The condition was identified through review of supporting documentation for a sample of students who were identified as removed from the cohort on the California Longitudinal Pupil Achievement Data System (CALPADS) 15.2 Cohort Outcome report. Three of five students identified as removed from the cohort on the CALPADS 15.2 Cohort Outcome report did not have written documentation to support the removal of the students from the cohort. Repeat Finding Yes, see prior finding 2023-001. Recommendation The County should ensure that they meet all of the requirements of ESEA. The County should revise its procedures to ensure that written documentation for all students removed from the cohort is maintained and data inputted into the system is accurate.
Finding 2024-001
50000 – Title I, Part A – Annual Report Card, High School Graduation Rate (Significant Deficiency, Noncompliance) Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: Title I, Part A Federal Financial Assistance Listing: 84.010 Compliance Requirement: N.3. Annual Report Card, High School Graduation Rate Type of Finding: Significant Deficiency in Internal Control over Compliance, Noncompliance Criteria or Specific Requirements Local Education Agencies (LEAs) must report graduation rate data for all public high schools at the school and LEA levels using the four-year adjusted cohort rate and, at an LEA’s discretion, one or more extended-year adjusted cohort rates. Graduation rate data must be reported both in the aggregate and disaggregated by the subgroups in Section 1111(c)(2) of the Elementary and Secondary Education Act (ESEA), homeless status, status as a child in foster care using a four-year adjusted cohort graduation rate (and any extended-year adjusted cohort rates) (ESEA sections 1111(h)(1)(C)(iii)(II) and 8101(23), (25)(20 USC 6311(h)(1)(C)(iii)(II) and 7801(23), (25))). Written documentation must be maintained to remove a student from the cohort. Condition The County did not maintain written documentation for three of the sampled students that were removed from the cohort. Cause The Program has written procedures but the procedures were not followed, resulting in the condition noted. Effect The County has not complied with the requirement to maintain written documentation to remove students from the cohort. Questioned Costs There were no questioned costs associated with the condition identified. Context/Sampling The condition was identified through review of supporting documentation for a sample of students who were identified as removed from the cohort on the California Longitudinal Pupil Achievement Data System (CALPADS) 15.2 Cohort Outcome report. Three of five students identified as removed from the cohort on the CALPADS 15.2 Cohort Outcome report did not have written documentation to support the removal of the students from the cohort. Repeat Finding Yes, see prior finding 2023-001. Recommendation The County should ensure that they meet all of the requirements of ESEA. The County should revise its procedures to ensure that written documentation for all students removed from the cohort is maintained and data inputted into the system is accurate.
Finding 2024-001
50000 – Title I, Part A – Annual Report Card, High School Graduation Rate (Significant Deficiency, Noncompliance) Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: Title I, Part A Federal Financial Assistance Listing: 84.010 Compliance Requirement: N.3. Annual Report Card, High School Graduation Rate Type of Finding: Significant Deficiency in Internal Control over Compliance, Noncompliance Criteria or Specific Requirements Local Education Agencies (LEAs) must report graduation rate data for all public high schools at the school and LEA levels using the four-year adjusted cohort rate and, at an LEA’s discretion, one or more extended-year adjusted cohort rates. Graduation rate data must be reported both in the aggregate and disaggregated by the subgroups in Section 1111(c)(2) of the Elementary and Secondary Education Act (ESEA), homeless status, status as a child in foster care using a four-year adjusted cohort graduation rate (and any extended-year adjusted cohort rates) (ESEA sections 1111(h)(1)(C)(iii)(II) and 8101(23), (25)(20 USC 6311(h)(1)(C)(iii)(II) and 7801(23), (25))). Written documentation must be maintained to remove a student from the cohort. Condition The County did not maintain written documentation for three of the sampled students that were removed from the cohort. Cause The Program has written procedures but the procedures were not followed, resulting in the condition noted. Effect The County has not complied with the requirement to maintain written documentation to remove students from the cohort. Questioned Costs There were no questioned costs associated with the condition identified. Context/Sampling The condition was identified through review of supporting documentation for a sample of students who were identified as removed from the cohort on the California Longitudinal Pupil Achievement Data System (CALPADS) 15.2 Cohort Outcome report. Three of five students identified as removed from the cohort on the CALPADS 15.2 Cohort Outcome report did not have written documentation to support the removal of the students from the cohort. Repeat Finding Yes, see prior finding 2023-001. Recommendation The County should ensure that they meet all of the requirements of ESEA. The County should revise its procedures to ensure that written documentation for all students removed from the cohort is maintained and data inputted into the system is accurate.