Finding Text
Federal Agency: U.S. Department of Education
Federal Program Title: Elementary and Secondary School Emergency Relief III Fund
and Elementary and Secondary School Emergency Relief III Fund: Learning Loss
FAL Number: 84.425U
Pass-Through Agency: California Department of Education
Pass-Through Number: 15559, 10155
Type of Finding: Significant Deficiency in Internal Control over Reporting
Lighthouse Community Charter High School – 700 (LCCHS)
Lodestar: A Lighthouse Community Charter Public School – 1783 (Lodestar)
Criteria or specific requirement: Per 2 CFR Part 200, Appendix XI, Compliance Supplement LEAs are required to report annual performance data to its SEA which included expenditure category and object codes for the period of 7/1/21 – 6/30/22.
Condition: During review of 6 ESSER program annual performance reports that were sampled, it was noted that 2 of reports inaccurately reported expenditures for the reporting period ending June 30, 2022. Questioned Costs: No questioned costs.
Cause: Lack of sufficient secondary review of inputs prior to annual performance report submissions.
Effect: LCCHS over-reported $22,051 expenditures and Lodestar under-reported $4,291 expenditures on the ESSER III annual performance reports.
Repeat Finding: Not a repeat finding.
Recommendation: We recommend the School design an additional internal control to review the annual performance reports prior to submission.
Views of responsible officials and Corrective Action Plan: Controls will be implemented for future reporting and the School will correct the reporting errors in the following period.