Finding Text
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 in Internal Control 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 reports 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 that agreed to 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.