Finding 950936 (2023-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-03-08

AI Summary

  • Core Issue: Significant deficiency in internal control over reporting for ESSER III Fund, leading to inaccurate expenditure reporting.
  • Impacted Requirements: Compliance with 2 CFR Part 200, which mandates accurate annual performance data reporting to the State Education Agency.
  • Recommended Follow-Up: Implement an additional internal control for reviewing annual performance reports before submission to prevent future inaccuracies.

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.

Categories

Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 374492 2023-001
    Significant Deficiency
  • 374493 2023-003
    Significant Deficiency
  • 374494 2023-001
    Significant Deficiency
  • 374495 2023-003
    Significant Deficiency
  • 374496 2023-003
    Significant Deficiency
  • 374497 2023-003
    Significant Deficiency
  • 950934 2023-001
    Significant Deficiency
  • 950935 2023-003
    Significant Deficiency
  • 950937 2023-003
    Significant Deficiency
  • 950938 2023-003
    Significant Deficiency
  • 950939 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Elementary and Secondary School Emergency Relief III (esser Iii) Fund $750,213
10.555 National School Lunch Program $529,050
84.010 Title I, Part A, Basic Grants: Low-Income and Neglected $439,066
10.553 Breakfast Program Severe Need $265,000
84.027 Idea Basic Local Assistance Entitlement, Part B, Section 611 $222,120
84.287 Title Iv, Part B, 21st Century Community Learning Centers (cclc) - High School Assets $151,724
84.425 Elementary and Secondary School Emergency Relief III (esser Iii) Fund: Learning Loss $135,567
84.425 Expanded Learning Opportunities (elo) Grant Esser II State Reserve $92,239
10.555 Supply Chain Assistance Funds $90,725
10.555 Meal Supplements $69,517
84.010 School Improvement (csi) Funding for Lea's $50,151
84.365 Title Iii, Limited English Proficient Student Program $46,714
84.367 Title Ii, Part A, Teacher Quality $42,660
84.425 Expanded Learning Opportunities (elo) Grant: Esser III State Reserve, Emergency Needs $18,386
84.425 American Rescue Plan Elementary and Secondary School Emergency Relief - Homeless Children and Youth (arp-Hcy) $1,855
84.424 Title Iv, Student Support and Academic Enrichment Grant $853