FAC Explorer

Finding 46877 (2022-005)

Material Weakness
Requirement
E
Questioned Costs
$1
Year
2022
Accepted
2022-12-19
Audit: 45922
Organization: Los Angeles Unified School District (CA)
Auditor: Simpson and Simpson LLP

AI Summary

  • Core Issue: Two students under 18 were incorrectly enrolled in the Adult Education Program, violating state compulsory education laws.
  • Impacted Requirements: Eligibility criteria for the program were not met, risking non-compliance and potential funding adjustments.
  • Recommended Follow-Up: Revise enrollment policies to prevent underage students from participating and identify alternative funding for those affected.

Finding Text

Program Identification Finding Reference Number: F-2022-005 Assistance Listing Number: 84.002A Federal Program Titles: Adult Education ? Basic Grants to States (Material Weakness) Awarding Agency / Pass-Through Entity: U.S. Department of Education / California Department of Education Award Number: PCA Nos. 13978, 14109, and 14508 Compliance Requirement: Eligibility State Audit Guide Finding Code: 30000 and 50000 Criteria According to 29 U.S. Code Section 3272 (4) Eligible Individual, the term ?eligible individual? means an individual ? (A) who is at least 16 years of age; (B) who is not enrolled or required to be enrolled in secondary school under State law; and (C) who ? (iii) is basic skills deficient; (ii) does not have a secondary school diploma or its recognized equivalent and has not achieved an equivalent level of education; or (iii) is an English language learner. Condition We sampled a total of sixty (60) out of 24,009 students with at least one A Comprehensive System for Adult Education?s (CASAS) test score to verify eligibility for the Adult Education Basic Grants to States Program (Adult Education Program) and identified two (2) students who were sixteen years old at the time of enrollment, but not enrolled in secondary school. Based on the compulsory education law in the State of California, students under the age of 18 are required to be enrolled in secondary school. As such, sixteen-year-old students are not eligible to participate in the Adult Education Program. Additionally, we noted that the two (2) aforementioned sixteen-year-old students were enrolled in a subprogram specifically designed for high school dropouts between the ages of 16 and 24. As such, we had reasonable doubt that there could potentially be more students in the population who were under the age of 18. After further investigation, we found 631 students enrolled in the Adult Education Program who were under the age of 18 at the time of enrollment. Cause and Effect The District?s policies and procedures regarding the Adult Education Program were not consistent with the age requirements under the State?s compulsory education law. Ineligible participants could result in non-compliance with the program requirements, as well as adjustments to future funding amounts, which are determined based on payment points generated from the District?s past performance. Questioned Costs Undetermined. The questioned costs for the above-mentioned ineligible participants could not be assessed as the exact expenditure amount related to specific students could not be determined. This grant is a cost reimbursement grant, in which future funding is determined based on payment points generated from the current students? performance. Recommendation We recommend that the District develop policies and procedures over eligibility determination and intake process/assessment to ensure that students under the age of 18 are not enrolled in a program funded by the Adult Education Program. In addition, the District should find alternative funding source(s) for students under the age of 18 that are enrolled in the high school dropouts subprogram. Views of Responsible Officials, Planned Corrective Actions, and Contact Information Division of Adult and Career Education (DACE) will review the current process and implement the following: 1. Directive will be provided to DACE principals to stop enrolling 16?17-year-old students. 2. Instructions will be given to DACE Accelerated College and Career Transitions (ACCT) Advisors not to enroll students between ages 16-17 moving forward. 3. The District will utilize unrestricted funds for students under the age of 18 that are enrolled in the Workforce Innovation and Opportunity Act (WIOA) program. 4. DACE will continue to serve the existing 16?17-year-old ACCT student population through the end of the school year 2022-23 and use unrestricted funding sources other than WIOA. 5. During school year 2022-23 and henceforth, DACE will not report or claim any student outcomes other than those earned by students who are of 18 years of age and older. 6. DACE will amend the ACCT intake and enrollment policies and procedures in the DACE Counseling Handbook. Name: Megan Carroll Title: Program and Policy Development Coordinator Contact Information: mmc78271@lausd.net or (213) 241-3781 Name: Alejandra Salcedo Title: Federal Grants Specialist Contact Information: axs60041@lausd.net or (213) 241-3812

Categories

Questioned Costs Eligibility Subrecipient Monitoring Cash Management Material Weakness

Other Findings in this Audit

  • 46865 2022-003
    Significant Deficiency Repeat
  • 46866 2022-003
    Significant Deficiency Repeat
  • 46867 2022-003
    Significant Deficiency Repeat
  • 46868 2022-003
    Significant Deficiency Repeat
  • 46869 2022-003
    Significant Deficiency Repeat
  • 46870 2022-003
    Significant Deficiency Repeat
  • 46871 2022-003
    Significant Deficiency Repeat
  • 46872 2022-003
    Significant Deficiency Repeat
  • 46873 2022-003
    Significant Deficiency Repeat
  • 46874 2022-004
    Significant Deficiency
  • 46875 2022-005
    Material Weakness
  • 46876 2022-005
    Material Weakness
  • 46878 2022-002
    Material Weakness Repeat
  • 46879 2022-002
    Material Weakness Repeat
  • 46880 2022-002
    Material Weakness Repeat
  • 46881 2022-002
    Material Weakness Repeat
  • 46882 2022-001
    Material Weakness Repeat
  • 46883 2022-001
    Material Weakness Repeat
  • 623307 2022-003
    Significant Deficiency Repeat
  • 623308 2022-003
    Significant Deficiency Repeat
  • 623309 2022-003
    Significant Deficiency Repeat
  • 623310 2022-003
    Significant Deficiency Repeat
  • 623311 2022-003
    Significant Deficiency Repeat
  • 623312 2022-003
    Significant Deficiency Repeat
  • 623313 2022-003
    Significant Deficiency Repeat
  • 623314 2022-003
    Significant Deficiency Repeat
  • 623315 2022-003
    Significant Deficiency Repeat
  • 623316 2022-004
    Significant Deficiency
  • 623317 2022-005
    Material Weakness
  • 623318 2022-005
    Material Weakness
  • 623319 2022-005
    Material Weakness
  • 623320 2022-002
    Material Weakness Repeat
  • 623321 2022-002
    Material Weakness Repeat
  • 623322 2022-002
    Material Weakness Repeat
  • 623323 2022-002
    Material Weakness Repeat
  • 623324 2022-001
    Material Weakness Repeat
  • 623325 2022-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Covid-19 Elementary and Secondary School Emergency Relief (esser Ii) Fund $693.06M
84.425 Covid-19 American Rescue Plan Act (arp Act) Esser III Fund $392.28M
84.010 Every Student Succeeds Act (essa), Title I Part A Basic $331.33M
10.555 Child Nutrition School Programs Lunch $176.59M
10.558 Child Nutrition Child Care Food Program (ccfp) Claims $142.65M
84.027 Special Ed: Idea Basic Local Assistance Entitlement $110.06M
93.323 Covid-19 Epidemiology and Laboratory Capacity for Infectious Diseases (elc), School Based Covid-19 Testing $75.04M
10.553 Child Nutrition School Programs Breakfast $68.41M
84.425 Covid-19 Expanded Learning Opportunities (elo) Esser II Fund State Reserve $54.21M
10.559 Child Nutrition Summer Food Services Program Operations $28.67M
84.424 Essa Title Iv, Part A, Student Support and Academic Enrichment Grant Program $28.22M
84.367 Essa Title Ii, Part A, Supporting Effective Instruction $26.51M
32.009 Emergency Connectivity Fund Program $25.91M
10.555 Donated Food Commodities $24.70M
10.555 Covid-19 Child Nutrition School Nutrition Program (snp) Emergency Operational Costs Reimbursement (ecr) $13.30M
84.027 Special Ed: Individual with Disabilities Education (idea) Local Assistance, Part B, Sec.611 Early Intervening Services $13.17M
10.558 Child Nutrition Child Care Food Program - Cash in Lieu of Commodities $9.73M
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $9.37M
84.365 Title III English Learner Student $8.95M
84.002 Wioa - Adult Basic Ed/ela $8.66M
84.425 Covid-19 Governor's Emergency Education Relief (geer) Fund: Learning Loss Mitigation $7.11M
10.558 Covid-19 Child Nutrition Child and Adult Care Food Program (cacfp) Ecr $6.87M
84.027 Special Ed: Idea Mental Health Allocation Plan $6.53M
84.010 Essa, Comprehensive Support & Improvement (csi) $6.08M
84.048 Carl D. Perkins - Secondary Program, Sec131 $6.00M
84.173 Idea Preschool Expansion Grant $5.09M
84.002 Wioa - Ad Ed & Fam Lit/el - Civics $4.88M
84.425 Covid-19 Esser Fund California Community Schools Partnership Program $4.59M
84.002 Wioa - Adult Secondary Ed $3.72M
93.575 Covid-19 Child Development: Coronavirus Response and Relief Supplemental Appropriations (crrsa) Act - One Time Stipend $3.54M
84.425 Covid-19 Elo Grant Geer II $3.18M
93.596 General Child Care Center - Mandatory & Matching Fund $3.06M
84.425 Covid-19 Esser Fund $2.51M
97.039 Hazard Mitigation Grant Program $2.22M
84.126 Rehab- Transition Partnership Program/trans Part - Greater La $2.04M
12.U00 Reserve Officer Training Corps Vitalization Act $1.87M
84.048 Carl D. Perkins - Vocational and Technical Education, Sec 132 $1.74M
84.027 Special Ed: Idea Local Assistance, Private School Isps $1.68M
93.575 General Child Care Center - Block Grant $1.41M
84.377 School Improvement Grants $1.28M
84.173 Special Ed: Idea - Part B, Sec 619; Preschool Grants Early $1.23M
84.010 Essa, Title I Part A. Neglected $1.18M
84.181 Special Education-Grants for Infants and Families: Early Intervention Funds - Part C $1.17M
17.259 Wioa - T-1 Youth Source System $1.07M
93.505 Affordable Care Act (aca) Maternal, Infant, and Early Childhood Home Visiting Program $1.02M
84.011 Title I - Migrant Ed - Regular $874,537
10.559 Child Nutrition Summer Food Services Program Sponsor Administration $756,231
84.173 Special Ed: Idea - Part B, Sec 619; Preschool Grants Early Intervening Services $708,178
84.365 Title III Immigrant Student $507,829
84.425 Covid-19 Twenty-First Century Learning Centers Rate Increase Elementary and Secondary School Emergency Relief (esser Iii) State Reserve After School Programs $492,444
93.079 Cdcp - School Based Hiv/std Prevention $455,922
84.425 Covid-19 Arp Act - Homeless Children and Youth (arp-Hcy) Program $310,076
84.196 Education for Homeless Children & Youth $301,288
84.287 Twenty-First Century Community Learning Centers $299,829
93.600 Early Head Start $289,157
84.305 Air Credit Recovery $209,681
84.011 Title I - Migrant Ed - Summer $208,189
84.425 Covid-19 Coronavirus Aid, Relief, and Economic Security (cares) Act Esser Child Nutrition $207,015
93.994 Child Health Outreach Initiative - Whole Person Care $177,470
84.060 Indian Education $115,847
17.259 Wioa Youth $102,000
93.575 Cctr Programs Administered by California Department of Social Services $99,736
17.258 Workforce Innovation and Opportunity Act (wioa) - Worksource Educational Partnership - Adult $90,279
20.205 Highway Planning and Construction: Active Transportation Program $86,843
84.027 Special Ed: Idea - Supporting Inclusive Practices, Part B - Sec 611 $83,799
17.278 Wioa - Worksource Educational Partnership - Dislocated Workers $71,974
17.245 Employment Development Department Trade Act: Trade Adjustment Assistance (taa) $71,300
84.027 Special Ed: Idea - Alternate Dispute Resolution, Part B - Sec 611 $69,986
84.365 National Professional Development Grant, Project Royal $65,295
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) Tick Fire $49,003
93.566 California Department of Social Services Refugee Program Bureau $47,687
47.076 Usc - Math for America Los Angeles $47,577
10.665 Forest Reserve $42,851
12.900 Startalk: Exploring Arabic Through Technology, Startalk - Lausd $39,063
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) Getty Fire $34,567
84.011 Title I - Migrant Ed - School Readiness $32,656
84.010 Essa, Title I Part D. Delinquent $30,919
84.173 Preschool Expansion - Staff Development $26,402
84.365 Loyola Marymount University (lmu) Purposeful Engagement in Academic Rigor and Language Learning (pearll) Project $26,382
93.558 County Youth Jobs Program - Calworks $13,999
84.411 Wested Federal Investing in Innovation and Improvement Program I3 Grant $13,058
84.173 Special Ed: Idea - Preschool Capacity Building, Part B - Sec 619 2020-21 Embedded Instruction $9,504
10.649 Pandemic Electronic Benefit Transfer (ebt) Administrative Grant $5,814
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $4,527
10.574 Child Nutrition Team Nutrition Grants $3,893
94.014 Youth Service America Corporation $3,601
93.719 Arra - State Grants to Promote Health Information Technology $842
93.079 Youth Risk Behavior Survey Participation $500
16.839 Stop School Violence $421
93.575 Covid-19 Cares Act General Child Care and Development (cctr) $118