FAC Explorer

Audit 69237

FY End
2022-06-30
Total Expended
$14.55M
Findings
2
Programs
13
Organization: Lennox School District (CA)
Year: 2022 Accepted: 2023-03-28
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
63263 2022-005 Significant Deficiency - L
639705 2022-005 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $2.11M Yes 0
84.287 Twenty-First Century Community Learning Centers $1.38M - 0
84.027 Special Education_grants to States $1.06M Yes 0
10.553 School Breakfast Program $638,706 - 0
10.555 National School Lunch Program $395,794 - 0
84.367 Improving Teacher Quality State Grants $364,784 - 0
84.365 English Language Acquisition State Grants $270,224 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $183,284 - 0
84.425 Education Stabilization Fund $150,367 Yes 1
84.424 Student Support and Academic Enrichment Program $146,627 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $93,068 - 0
10.558 Child and Adult Care Food Program $69,508 - 0
84.173 Special Education_preschool Grants $315 Yes 0

Contacts

Name Title Type
WGAWPLQNHAT7 Susan Ibarra Auditee
3106954054 Bobby Patel Auditor
No contacts on file

Notes to SEFA

Title: Food Donation Accounting Policies: Basis of PresentationThe accompanying Schedule of Expenditures of Federal Awards (the schedule) includes the federal award activity of the Lennox School District (the District) under programs of the federal government for the year ended June 30, 2022. 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 Lennox School District, it is not intended to and does not present the net position, changes in net position or fund balance of the District.Summary of Significant Accounting PoliciesExpenditures 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 auditee did not use the de minimis cost rate. Nonmonetary assistance is reported in this schedule at the fair market value of the commodities received and disbursed. At June 30, 2022, the District did not report any commodities in inventory.

Finding Details

Finding 2022-005
Program Name: COVID-19: Expanded Learning Opportunities (ELO) Grant: GEER II Assistance Listing Number: 84.425C Pass-Through Entity: California Department of Education (CDE) Federal Agency: U.S. Department of Education 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 District 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 District personnel and through review of available supporting documentation. Effect The District has not complied with the requirements 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 No. Recommendation The District 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 2022-005
Program Name: COVID-19: Expanded Learning Opportunities (ELO) Grant: GEER II Assistance Listing Number: 84.425C Pass-Through Entity: California Department of Education (CDE) Federal Agency: U.S. Department of Education 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 District 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 District personnel and through review of available supporting documentation. Effect The District has not complied with the requirements 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 No. Recommendation The District 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.