50000 (Maintenance of Effort, Significant Deficiency) Federal Program Affected Federal Agency: U.S. Department of Education Pass-through Entity: California Department of Education Federal Program: Special Education Cluster CFDA/ALN: 84.173 & 84.027 (FY 2021-2022) Compliance Requirement: Maintenance of Effort Type of Finding: Significant Deficiency and Non-Compliance Criteria or Specific Requirements The Code of Federal Regulations, Title 34, Subtitle B, Chapter III, Part 300, Subpart C, Section 300.203(a)(1)) states: For purposes of establishing the LEA's eligibility for an award for a fiscal year, the SEA must determine that the LEA budgets, for the education of children with disabilities, at least the same amount, from at least one of the following sources, as the LEA spent for that purpose from the same source for the most recent fiscal year for which information is available: i. Local funds only; ii. The combination of State and local funds; iii. Local funds only on a per capita basis; or iv. The combination of State and local funds on a per capita basis. The State of California Department of Education checks compliance with the federal code through the LEA?s completion of the Report SEMA within the Standardized Account Code Structure Financial Reporting Software Unaudited Actuals module. The Report SEMA calculates the LEA?s maintenance of effort (MOE) compliance by comparing the current year?s applicable expenditures to the most recent year that the LEA met the MOE. Condition The District did not meet the maintenance of effort requirement for the 2021-2022 fiscal year using any of the four tests noted in the federal code.Questioned Costs There were no questioned costs associated with the condition identified. Context The condition was identified as a result of our examination of Report SEMA within the Standardized Account Code Structure Financial Reporting Software Unaudited Actuals reporting package for the 2021-2022 fiscal year.Effect The District did not comply with Code of Federal Regulations, Title 34, Subtitle B, Chapter III, Part 300, Subpart C, Section 300.203(a)(1). Cause The condition appears to have resulted from the District?s decreased expenditure of state and local funds on Special Education programs. Repeat Finding No Recommendation The District should examine if any of the exempt reduction options apply to its situation. If none apply, the District should prepare for a possible reduction in federal Special Education/IDEA funding.
50000 (Maintenance of Effort, Significant Deficiency) Federal Program Affected Federal Agency: U.S. Department of Education Pass-through Entity: California Department of Education Federal Program: Special Education Cluster CFDA/ALN: 84.173 & 84.027 (FY 2021-2022) Compliance Requirement: Maintenance of Effort Type of Finding: Significant Deficiency and Non-Compliance Criteria or Specific Requirements The Code of Federal Regulations, Title 34, Subtitle B, Chapter III, Part 300, Subpart C, Section 300.203(a)(1)) states: For purposes of establishing the LEA's eligibility for an award for a fiscal year, the SEA must determine that the LEA budgets, for the education of children with disabilities, at least the same amount, from at least one of the following sources, as the LEA spent for that purpose from the same source for the most recent fiscal year for which information is available: i. Local funds only; ii. The combination of State and local funds; iii. Local funds only on a per capita basis; or iv. The combination of State and local funds on a per capita basis. The State of California Department of Education checks compliance with the federal code through the LEA?s completion of the Report SEMA within the Standardized Account Code Structure Financial Reporting Software Unaudited Actuals module. The Report SEMA calculates the LEA?s maintenance of effort (MOE) compliance by comparing the current year?s applicable expenditures to the most recent year that the LEA met the MOE. Condition The District did not meet the maintenance of effort requirement for the 2021-2022 fiscal year using any of the four tests noted in the federal code.Questioned Costs There were no questioned costs associated with the condition identified. Context The condition was identified as a result of our examination of Report SEMA within the Standardized Account Code Structure Financial Reporting Software Unaudited Actuals reporting package for the 2021-2022 fiscal year.Effect The District did not comply with Code of Federal Regulations, Title 34, Subtitle B, Chapter III, Part 300, Subpart C, Section 300.203(a)(1). Cause The condition appears to have resulted from the District?s decreased expenditure of state and local funds on Special Education programs. Repeat Finding No Recommendation The District should examine if any of the exempt reduction options apply to its situation. If none apply, the District should prepare for a possible reduction in federal Special Education/IDEA funding.
50000 (Maintenance of Effort, Significant Deficiency) Federal Program Affected Federal Agency: U.S. Department of Education Pass-through Entity: California Department of Education Federal Program: Special Education Cluster CFDA/ALN: 84.173 & 84.027 (FY 2021-2022) Compliance Requirement: Maintenance of Effort Type of Finding: Significant Deficiency and Non-Compliance Criteria or Specific Requirements The Code of Federal Regulations, Title 34, Subtitle B, Chapter III, Part 300, Subpart C, Section 300.203(a)(1)) states: For purposes of establishing the LEA's eligibility for an award for a fiscal year, the SEA must determine that the LEA budgets, for the education of children with disabilities, at least the same amount, from at least one of the following sources, as the LEA spent for that purpose from the same source for the most recent fiscal year for which information is available: i. Local funds only; ii. The combination of State and local funds; iii. Local funds only on a per capita basis; or iv. The combination of State and local funds on a per capita basis. The State of California Department of Education checks compliance with the federal code through the LEA?s completion of the Report SEMA within the Standardized Account Code Structure Financial Reporting Software Unaudited Actuals module. The Report SEMA calculates the LEA?s maintenance of effort (MOE) compliance by comparing the current year?s applicable expenditures to the most recent year that the LEA met the MOE. Condition The District did not meet the maintenance of effort requirement for the 2021-2022 fiscal year using any of the four tests noted in the federal code.Questioned Costs There were no questioned costs associated with the condition identified. Context The condition was identified as a result of our examination of Report SEMA within the Standardized Account Code Structure Financial Reporting Software Unaudited Actuals reporting package for the 2021-2022 fiscal year.Effect The District did not comply with Code of Federal Regulations, Title 34, Subtitle B, Chapter III, Part 300, Subpart C, Section 300.203(a)(1). Cause The condition appears to have resulted from the District?s decreased expenditure of state and local funds on Special Education programs. Repeat Finding No Recommendation The District should examine if any of the exempt reduction options apply to its situation. If none apply, the District should prepare for a possible reduction in federal Special Education/IDEA funding.
50000 (Maintenance of Effort, Significant Deficiency) Federal Program Affected Federal Agency: U.S. Department of Education Pass-through Entity: California Department of Education Federal Program: Special Education Cluster CFDA/ALN: 84.173 & 84.027 (FY 2021-2022) Compliance Requirement: Maintenance of Effort Type of Finding: Significant Deficiency and Non-Compliance Criteria or Specific Requirements The Code of Federal Regulations, Title 34, Subtitle B, Chapter III, Part 300, Subpart C, Section 300.203(a)(1)) states: For purposes of establishing the LEA's eligibility for an award for a fiscal year, the SEA must determine that the LEA budgets, for the education of children with disabilities, at least the same amount, from at least one of the following sources, as the LEA spent for that purpose from the same source for the most recent fiscal year for which information is available: i. Local funds only; ii. The combination of State and local funds; iii. Local funds only on a per capita basis; or iv. The combination of State and local funds on a per capita basis. The State of California Department of Education checks compliance with the federal code through the LEA?s completion of the Report SEMA within the Standardized Account Code Structure Financial Reporting Software Unaudited Actuals module. The Report SEMA calculates the LEA?s maintenance of effort (MOE) compliance by comparing the current year?s applicable expenditures to the most recent year that the LEA met the MOE. Condition The District did not meet the maintenance of effort requirement for the 2021-2022 fiscal year using any of the four tests noted in the federal code.Questioned Costs There were no questioned costs associated with the condition identified. Context The condition was identified as a result of our examination of Report SEMA within the Standardized Account Code Structure Financial Reporting Software Unaudited Actuals reporting package for the 2021-2022 fiscal year.Effect The District did not comply with Code of Federal Regulations, Title 34, Subtitle B, Chapter III, Part 300, Subpart C, Section 300.203(a)(1). Cause The condition appears to have resulted from the District?s decreased expenditure of state and local funds on Special Education programs. Repeat Finding No Recommendation The District should examine if any of the exempt reduction options apply to its situation. If none apply, the District should prepare for a possible reduction in federal Special Education/IDEA funding.
50000 (Reporting, Material Weakness) Federal Program Affected Federal Agency: U.S. Department of Health and Human Services Pass-through Entity: Los Angeles County Office of Education Federal Program: COVID-19 Epidemiology and Laboratory Capacity for Infectious Diseases CFDA/ALN: 93.323 (FY 2021-2022) Compliance Requirement: Reporting Type of Finding: Material Weakness and Material Non-Compliance Criteria or Specific Requirements Under the sub-granting conditions and grant agreements between the District and the Los Angeles County Office of Education (LACOE), the District is required to perform the following under Section 4.2.4 of the grant agreement: Submit weekly progress reports and monthly financial reports to LACOE. The reports will include the following information: ? Total enrollment ? Number of individuals tested (student and staff) ? Number of testing locations ? Number of tests ? PCR (total and positive tests) ? Number of tests ? Antigen (total and positive tests) ? Number of tests ? Other (type of test; total and positive tests) ? Total positive tests ? Description of program activities ? Other indicators that may arise to ascertain program progress Condition The District did not have supporting evidence to document its weekly submission of the reports required under Section 4.2.4 of the grant agreement. Specifically, the District was unable to provide documents to support the number of tests (PCR) and the total positive tests reported.Questioned Costs There were no questioned costs associated with the condition identified.Context The condition was identified as a result of our examination on weekly reports created by the District under Section 4.2.4 and through inquiry with District personnel. Effect Due to the condition identified, we were unable to validate the accuracy of the weekly reports submitted to LACOE as required under Section 4.2.4 of the grant agreement. Cause The condition appears to have materialized due to the District inadequately maintaining files required under the grant agreement. Repeat Finding No Recommendation The District should ensure that meticulous records are maintained with respect to all compliance reporting requirements. Failure to maintain supporting documents for grants could potentially lead to questioned costs that would require the District to return program funds to the sponsoring entity.
50000 (Maintenance of Effort, Significant Deficiency) Federal Program Affected Federal Agency: U.S. Department of Education Pass-through Entity: California Department of Education Federal Program: Special Education Cluster CFDA/ALN: 84.173 & 84.027 (FY 2021-2022) Compliance Requirement: Maintenance of Effort Type of Finding: Significant Deficiency and Non-Compliance Criteria or Specific Requirements The Code of Federal Regulations, Title 34, Subtitle B, Chapter III, Part 300, Subpart C, Section 300.203(a)(1)) states: For purposes of establishing the LEA's eligibility for an award for a fiscal year, the SEA must determine that the LEA budgets, for the education of children with disabilities, at least the same amount, from at least one of the following sources, as the LEA spent for that purpose from the same source for the most recent fiscal year for which information is available: i. Local funds only; ii. The combination of State and local funds; iii. Local funds only on a per capita basis; or iv. The combination of State and local funds on a per capita basis. The State of California Department of Education checks compliance with the federal code through the LEA?s completion of the Report SEMA within the Standardized Account Code Structure Financial Reporting Software Unaudited Actuals module. The Report SEMA calculates the LEA?s maintenance of effort (MOE) compliance by comparing the current year?s applicable expenditures to the most recent year that the LEA met the MOE. Condition The District did not meet the maintenance of effort requirement for the 2021-2022 fiscal year using any of the four tests noted in the federal code.Questioned Costs There were no questioned costs associated with the condition identified. Context The condition was identified as a result of our examination of Report SEMA within the Standardized Account Code Structure Financial Reporting Software Unaudited Actuals reporting package for the 2021-2022 fiscal year.Effect The District did not comply with Code of Federal Regulations, Title 34, Subtitle B, Chapter III, Part 300, Subpart C, Section 300.203(a)(1). Cause The condition appears to have resulted from the District?s decreased expenditure of state and local funds on Special Education programs. Repeat Finding No Recommendation The District should examine if any of the exempt reduction options apply to its situation. If none apply, the District should prepare for a possible reduction in federal Special Education/IDEA funding.
50000 (Maintenance of Effort, Significant Deficiency) Federal Program Affected Federal Agency: U.S. Department of Education Pass-through Entity: California Department of Education Federal Program: Special Education Cluster CFDA/ALN: 84.173 & 84.027 (FY 2021-2022) Compliance Requirement: Maintenance of Effort Type of Finding: Significant Deficiency and Non-Compliance Criteria or Specific Requirements The Code of Federal Regulations, Title 34, Subtitle B, Chapter III, Part 300, Subpart C, Section 300.203(a)(1)) states: For purposes of establishing the LEA's eligibility for an award for a fiscal year, the SEA must determine that the LEA budgets, for the education of children with disabilities, at least the same amount, from at least one of the following sources, as the LEA spent for that purpose from the same source for the most recent fiscal year for which information is available: i. Local funds only; ii. The combination of State and local funds; iii. Local funds only on a per capita basis; or iv. The combination of State and local funds on a per capita basis. The State of California Department of Education checks compliance with the federal code through the LEA?s completion of the Report SEMA within the Standardized Account Code Structure Financial Reporting Software Unaudited Actuals module. The Report SEMA calculates the LEA?s maintenance of effort (MOE) compliance by comparing the current year?s applicable expenditures to the most recent year that the LEA met the MOE. Condition The District did not meet the maintenance of effort requirement for the 2021-2022 fiscal year using any of the four tests noted in the federal code.Questioned Costs There were no questioned costs associated with the condition identified. Context The condition was identified as a result of our examination of Report SEMA within the Standardized Account Code Structure Financial Reporting Software Unaudited Actuals reporting package for the 2021-2022 fiscal year.Effect The District did not comply with Code of Federal Regulations, Title 34, Subtitle B, Chapter III, Part 300, Subpart C, Section 300.203(a)(1). Cause The condition appears to have resulted from the District?s decreased expenditure of state and local funds on Special Education programs. Repeat Finding No Recommendation The District should examine if any of the exempt reduction options apply to its situation. If none apply, the District should prepare for a possible reduction in federal Special Education/IDEA funding.
50000 (Maintenance of Effort, Significant Deficiency) Federal Program Affected Federal Agency: U.S. Department of Education Pass-through Entity: California Department of Education Federal Program: Special Education Cluster CFDA/ALN: 84.173 & 84.027 (FY 2021-2022) Compliance Requirement: Maintenance of Effort Type of Finding: Significant Deficiency and Non-Compliance Criteria or Specific Requirements The Code of Federal Regulations, Title 34, Subtitle B, Chapter III, Part 300, Subpart C, Section 300.203(a)(1)) states: For purposes of establishing the LEA's eligibility for an award for a fiscal year, the SEA must determine that the LEA budgets, for the education of children with disabilities, at least the same amount, from at least one of the following sources, as the LEA spent for that purpose from the same source for the most recent fiscal year for which information is available: i. Local funds only; ii. The combination of State and local funds; iii. Local funds only on a per capita basis; or iv. The combination of State and local funds on a per capita basis. The State of California Department of Education checks compliance with the federal code through the LEA?s completion of the Report SEMA within the Standardized Account Code Structure Financial Reporting Software Unaudited Actuals module. The Report SEMA calculates the LEA?s maintenance of effort (MOE) compliance by comparing the current year?s applicable expenditures to the most recent year that the LEA met the MOE. Condition The District did not meet the maintenance of effort requirement for the 2021-2022 fiscal year using any of the four tests noted in the federal code.Questioned Costs There were no questioned costs associated with the condition identified. Context The condition was identified as a result of our examination of Report SEMA within the Standardized Account Code Structure Financial Reporting Software Unaudited Actuals reporting package for the 2021-2022 fiscal year.Effect The District did not comply with Code of Federal Regulations, Title 34, Subtitle B, Chapter III, Part 300, Subpart C, Section 300.203(a)(1). Cause The condition appears to have resulted from the District?s decreased expenditure of state and local funds on Special Education programs. Repeat Finding No Recommendation The District should examine if any of the exempt reduction options apply to its situation. If none apply, the District should prepare for a possible reduction in federal Special Education/IDEA funding.
50000 (Maintenance of Effort, Significant Deficiency) Federal Program Affected Federal Agency: U.S. Department of Education Pass-through Entity: California Department of Education Federal Program: Special Education Cluster CFDA/ALN: 84.173 & 84.027 (FY 2021-2022) Compliance Requirement: Maintenance of Effort Type of Finding: Significant Deficiency and Non-Compliance Criteria or Specific Requirements The Code of Federal Regulations, Title 34, Subtitle B, Chapter III, Part 300, Subpart C, Section 300.203(a)(1)) states: For purposes of establishing the LEA's eligibility for an award for a fiscal year, the SEA must determine that the LEA budgets, for the education of children with disabilities, at least the same amount, from at least one of the following sources, as the LEA spent for that purpose from the same source for the most recent fiscal year for which information is available: i. Local funds only; ii. The combination of State and local funds; iii. Local funds only on a per capita basis; or iv. The combination of State and local funds on a per capita basis. The State of California Department of Education checks compliance with the federal code through the LEA?s completion of the Report SEMA within the Standardized Account Code Structure Financial Reporting Software Unaudited Actuals module. The Report SEMA calculates the LEA?s maintenance of effort (MOE) compliance by comparing the current year?s applicable expenditures to the most recent year that the LEA met the MOE. Condition The District did not meet the maintenance of effort requirement for the 2021-2022 fiscal year using any of the four tests noted in the federal code.Questioned Costs There were no questioned costs associated with the condition identified. Context The condition was identified as a result of our examination of Report SEMA within the Standardized Account Code Structure Financial Reporting Software Unaudited Actuals reporting package for the 2021-2022 fiscal year.Effect The District did not comply with Code of Federal Regulations, Title 34, Subtitle B, Chapter III, Part 300, Subpart C, Section 300.203(a)(1). Cause The condition appears to have resulted from the District?s decreased expenditure of state and local funds on Special Education programs. Repeat Finding No Recommendation The District should examine if any of the exempt reduction options apply to its situation. If none apply, the District should prepare for a possible reduction in federal Special Education/IDEA funding.
50000 (Reporting, Material Weakness) Federal Program Affected Federal Agency: U.S. Department of Health and Human Services Pass-through Entity: Los Angeles County Office of Education Federal Program: COVID-19 Epidemiology and Laboratory Capacity for Infectious Diseases CFDA/ALN: 93.323 (FY 2021-2022) Compliance Requirement: Reporting Type of Finding: Material Weakness and Material Non-Compliance Criteria or Specific Requirements Under the sub-granting conditions and grant agreements between the District and the Los Angeles County Office of Education (LACOE), the District is required to perform the following under Section 4.2.4 of the grant agreement: Submit weekly progress reports and monthly financial reports to LACOE. The reports will include the following information: ? Total enrollment ? Number of individuals tested (student and staff) ? Number of testing locations ? Number of tests ? PCR (total and positive tests) ? Number of tests ? Antigen (total and positive tests) ? Number of tests ? Other (type of test; total and positive tests) ? Total positive tests ? Description of program activities ? Other indicators that may arise to ascertain program progress Condition The District did not have supporting evidence to document its weekly submission of the reports required under Section 4.2.4 of the grant agreement. Specifically, the District was unable to provide documents to support the number of tests (PCR) and the total positive tests reported.Questioned Costs There were no questioned costs associated with the condition identified.Context The condition was identified as a result of our examination on weekly reports created by the District under Section 4.2.4 and through inquiry with District personnel. Effect Due to the condition identified, we were unable to validate the accuracy of the weekly reports submitted to LACOE as required under Section 4.2.4 of the grant agreement. Cause The condition appears to have materialized due to the District inadequately maintaining files required under the grant agreement. Repeat Finding No Recommendation The District should ensure that meticulous records are maintained with respect to all compliance reporting requirements. Failure to maintain supporting documents for grants could potentially lead to questioned costs that would require the District to return program funds to the sponsoring entity.