Finding 598281 (2022-003)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-05-02
Audit: 18007
Auditor: Eide Bailly LLP

AI Summary

  • Core Issue: The District failed to provide necessary documentation for weekly reports required by the grant agreement, leading to a material weakness in compliance.
  • Impacted Requirements: Weekly progress and monthly financial reports must include specific data on testing and program activities, as outlined in Section 4.2.4 of the grant agreement.
  • Recommended Follow-Up: The District should improve record-keeping practices to ensure all compliance documentation is maintained, preventing potential financial repercussions.

Finding Text

2022-003 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 agreement 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 report to LACOE. The report 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 of weekly reports generated by the District under Section 4.2.4 and through inquiry with District?s 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 its supporting files required under the grant agreement. Repeat Finding No. Recommendation The District should ensure meticulous records are maintained with respect to all compliance reporting requirement. Failure to maintain supporting documents for grants would potentially lead to questioned costs that can require the District to return program funds to the sponsoring entity.

Categories

Subrecipient Monitoring Material Weakness Reporting

Other Findings in this Audit

  • 21839 2022-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $4.16M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $1.33M
10.553 School Breakfast Program $1.26M
84.425 Education Stabilization Fund $496,166
84.002 Adult Education - Basic Grants to States $322,567
84.424 Student Support and Academic Enrichment Program $223,326
84.027 Special Education_grants to States $184,335
10.555 National School Lunch Program $183,059
84.367 Improving Teacher Quality State Grants $56,132
84.048 Career and Technical Education -- Basic Grants to States $49,000
84.011 Migrant Education_state Grant Program $46,840
17.259 Wia Youth Activities $34,244
10.579 Child Nutrition Discretionary Grants Limited Availability $15,818
10.649 Pandemic Ebt Administrative Costs $5,814
84.365 English Language Acquisition State Grants $534