EIN: 953909218
UEI: ZM7UD6LK16G5
Audited by: Foumberg, Juneja, Rocher & Company
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by October 1, 2026 (33 days from today).
What is a management decision? →FAC accepted this audit on March 24, 2025 — management decision was due September 24, 2025.
FAC accepted this audit on May 23, 2024 — management decision was due November 23, 2024.
U.S. Department of Health and Human Services (“DHHS”) Administration for Children and Families, Office of Head Start – Early Head Start Grants – ALN 93.600 Criteria: PART 200—UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS, Section 200.430, (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (vii) Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award. Condition The Organization did not comply with these requirements at the bi‐weekly payroll level. Effect At the bi‐weekly payroll level, not all the documentation supporting the salary expense charged to the federal award for certain employees was maintained. Questioned Costs The Organization has documentation to support the assertion that total salary expense allocated to federal awards for the year ended June 30, 2023 is, in aggregate, commensurate with the actual activity of employees. Hence there is no questioned cost. Context During the year ended June 30, 2023 there were personnel changes in connection with who was overseeing and performing the accounting at the Organization. Repeat finding This is a repeat finding. Recommendations The Organization should implement appropriate procedures to create and retain the documentation noted above supporting salary expense, at the bi‐weekly payroll level, for each employee allocated to federal programs. View of responsible officials Management agrees that we do not always have documentation of allocation on the payroll level and with the turnover of staff in the accounting department during the year, it exacerbated the situation. However, we want to emphasize that our records accurately reflect the work performed for the total year basis. Further, we are currently putting a system in place to remediate the situation. This system is expected to provide documentation of allocation on a payroll level.
Show full finding ▾Hide full finding ▴U.S. Department of Health and Human Services (“DHHS”) Administration for Children and Families, Office of Head Start – Early Head Start Grants – ALN 93.600 Criteria: PART 200—UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS, Section 200.430, (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (vii) Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award. Condition The Organization did not comply with these requirements at the bi‐weekly payroll level. Effect At the bi‐weekly payroll level, not all the documentation supporting the salary expense charged to the federal award for certain employees was maintained. Questioned Costs The Organization has documentation to support the assertion that total salary expense allocated to federal awards for the year ended June 30, 2023 is, in aggregate, commensurate with the actual activity of employees. Hence there is no questioned cost. Context During the year ended June 30, 2023 there were personnel changes in connection with who was overseeing and performing the accounting at the Organization. Repeat finding This is a repeat finding. Recommendations The Organization should implement appropriate procedures to create and retain the documentation noted above supporting salary expense, at the bi‐weekly payroll level, for each employee allocated to federal programs. View of responsible officials Management agrees that we do not always have documentation of allocation on the payroll level and with the turnover of staff in the accounting department during the year, it exacerbated the situation. However, we want to emphasize that our records accurately reflect the work performed for the total year basis. Further, we are currently putting a system in place to remediate the situation. This system is expected to provide documentation of allocation on a payroll level.
LAEP encountered significant delay in the implementation of the new payroll processing software, hence, this repeat finding. LAEP has since transitioned from Gusto to Paylocity effective its March 30th, 2023 payroll. This new system has automated the process of tracking approvals and real time audit trail. LAEP encountered a significant delay in implementing salary allocations with proper documentation support within the software due to finance staff transitions in the organization. LAEP will be contracting a consultant to assist in the implementation of salary allocations within the software.
2022-002
FAC accepted this audit on September 26, 2023 — management decision was due March 26, 2024.
The Organization did not comply with these requirements at the bi-weekly payroll level. Effect: At the bi-weekly payroll level, not all the documentation supporting the salary expense charged to the federal award for certain employees was maintained. Questioned Costs: The Organization has documentation to support the assertion that total salary expense allocated to federal awards for the year ended June 30, 2022 is, in aggregate, commensurate with the actual activity of employees. Hence there is no questioned cost. Context: During the year ended June 30, 2022 there were personnel changes in connection with who was overseeing and performing the accounting at the Organization. Repeat finding: This is a repeat finding. Recommendations: The Organization should implement appropriate procedures to create and retain the documentation noted above supporting salary expense, at the bi-weekly payroll level, for each employee allocated to federal programs. View of responsible officials: Management agrees that we do not always have documentation of allocation on the payroll level and with the turnover of staff in the accounting department during the year, it exacerbated the situation. However, we want to emphasize that our records accurately reflect the work performed for the total year basis. Further, we are currently putting a system in place to remediate the situation. This system is expected to provide documentation of allocation on a payroll level.
Show full finding ▾Hide full finding ▴U.S. Department of Health and Human Services (?DHHS?) Administration for Children and Families, Office of Head Start ? Early Head Start Grants ? ALN 93.600 U.S. Department of Education, pass-through California Department of Education, Supporting Effective Instructions ? ALN 84.424 Criteria: PART 200?UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS, Section 200.430, (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (vii) Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award. Condition: The Organization did not comply with these requirements at the bi-weekly payroll level. Effect: At the bi-weekly payroll level, not all the documentation supporting the salary expense charged to the federal award for certain employees was maintained. Questioned Costs: The Organization has documentation to support the assertion that total salary expense allocated to federal awards for the year ended June 30, 2022 is, in aggregate, commensurate with the actual activity of employees. Hence there is no questioned cost. Context: During the year ended June 30, 2022 there were personnel changes in connection with who was overseeing and performing the accounting at the Organization. Repeat finding: This is a repeat finding. Recommendations: The Organization should implement appropriate procedures to create and retain the documentation noted above supporting salary expense, at the bi-weekly payroll level, for each employee allocated to federal programs. View of responsible officials: Management agrees that we do not always have documentation of allocation on the payroll level and with the turnover of staff in the accounting department during the year, it exacerbated the situation. However, we want to emphasize that our records accurately reflect the work performed for the total year basis. Further, we are currently putting a system in place to remediate the situation. This system is expected to provide documentation of allocation on a payroll level.
May 5, 2023 Los Angeles Education Pannership (LAEP) Co1Tective Action Plan for the year ended June 30. 2022 Fincling 2022-001 Condition: LAEP does not have a robust year-end financial sratemenr close process that results in the financial statemenrs being closed accurately and timely. In addition, LAEP had difficulty prepa1ing an accurate Schedule of Expenditures of Federal Awards. Auditee Response: Concur Co1Tective Action Plan: 1. LAEP will require Finance staff to attend training on recognition. measurement. and presentation of revenue as well as provide on-going training on all policies and procedures. 2. The Accounting Manual will be updated to include a step-by-step financial sratement close process and Management will require Finance staff to follow the procedures diligenrly. A year-end review of all accounts will also be pe1fo1med. 3. Another Sr. Accountant was hired on May l '1, 2023, to free up the workload of the Director of Finance. In addition, LAEP has temporarily augmented its staff by hiring a fo1mer consultant to assist with training. year-end closing. and audit process. 4. LAEP will implement controls to ensure accuracy and completeness of the Schedule ofExpendinires of Federal Awards. Management will be aware of all Federal awards received and expended. their source. and their compliance requiremenrs. LAEP will also ensure that accounting/reconciliation of SEF A will be perfo1med and reviewed prior to audit col1ll1lencement. Projected Completion Dare: October 31 , 2023 Contact Person Responsible for Co1Tecrive Action: Director of Finance Phone: 213 .622.5237 ext. 255 Finding 2022-002 Condition: LAEP did not comply with federal requirements at the bi-weekly payroll level. Not all the documentation supporting the salmy expense charged to the federal award for ce1tain employees was maintained. Auditee Response: Concur Co1Tective Action Plan: LAEP encountered significant delay in the implementation of a new payroll processing software, hence, this repeat finding. LAEP has since trm1sitionecl from Gusto to Paylocity effective its March 3ot11, 2023 payroll. This new system has automated the process of tracking approvals, real time audit trail, coITect sala1y allocations with proper documentation supp01t within the software. Projected Completion Date: Completed March 2023 Contact Person Responsible for Co1rnctive Action: Director of Finance Phone: 213 .622.5237 ext. 255
2021-001
FAC accepted this audit on September 27, 2022 — management decision was due March 27, 2023.
The Organization did not comply with these requirements at the bi-weekly payroll level. Effect: At the bi-weekly payroll level, not all the documentation supporting the salary expense charged to the federal award for certain employees was maintained. Questioned Costs: The Organization has documentation to support the assertion that total salary expense allocated to federal awards for the year ended June 30, 2021 is, in aggregate, commensurate with the actual activity of employees. Hence there is no questioned cost. Context: During the year ended June 30, 2021 there were several personnel changes in connection with who was overseeing and performing the accounting at the Organization. Repeat finding: This is a repeat finding Recommendations: The Organization should implement appropriate procedures to create and retain the documentation noted above supporting salary expense, at the bi-weekly payroll level, for each employee allocated to federal programs. View of responsible officials: Management agrees that we do not always have documentation of allocation on the payroll level and with the turnover of staff in the accounting department during the year, it exacerbated the situation. However, we want to emphasize that our records accurately reflect the work performed for the total year basis. Further, we are currently putting a system in place to remediate the situation. This system is expected to provide documentation of allocation on a payroll level
Show full finding ▾Hide full finding ▴2021-001 U.S. Department of Education, pass-through California Department of Education, Supporting Effective Instructions ? 21st Century California School Leadership Academy S367A210005 ? ALN 84.367 Criteria: PART 200?UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS, Section 200.430, (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (vii) Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award. Condition: The Organization did not comply with these requirements at the bi-weekly payroll level. Effect: At the bi-weekly payroll level, not all the documentation supporting the salary expense charged to the federal award for certain employees was maintained. Questioned Costs: The Organization has documentation to support the assertion that total salary expense allocated to federal awards for the year ended June 30, 2021 is, in aggregate, commensurate with the actual activity of employees. Hence there is no questioned cost. Context: During the year ended June 30, 2021 there were several personnel changes in connection with who was overseeing and performing the accounting at the Organization. Repeat finding: This is a repeat finding Recommendations: The Organization should implement appropriate procedures to create and retain the documentation noted above supporting salary expense, at the bi-weekly payroll level, for each employee allocated to federal programs. View of responsible officials: Management agrees that we do not always have documentation of allocation on the payroll level and with the turnover of staff in the accounting department during the year, it exacerbated the situation. However, we want to emphasize that our records accurately reflect the work performed for the total year basis. Further, we are currently putting a system in place to remediate the situation. This system is expected to provide documentation of allocation on a payroll level
Finding Reference Number: No. 2021-001 Description of Finding: At the bi-weekly payroll level, not all documentation supporting the salary expense charged to the federal award for certain employees was maintained. Statement of Concurrence or Nonconcurrence: Although LAEP has a process of producing bi-weekly timesheets with proper approvals for employees by supervisors ? the following unforeseen circumstances with the pandemic and use of PPP Loan to support salaries for certain employees, as well the transition of individuals within the accounting department created internal deficiencies to maintain full documentation support. LAEP is in concurrence with the above finding. Corrective Action: In the short term, LAEP will continue with the annual budget allocations for each employee reviewed and signed by CEO; COO; and Director of Finance. Also have Time Certification and Salary Allocations for staff members part of multiple federal awards funding. On bi-weekly basis - these documents will be signed by the employee and approved by their supervisor who has first-hand knowledge of the activities performed by the employee. In the long term: LAEP is assessing all current software used within Payroll Processing and Accounting software. This is to identify the optimal utilization of these and accommodate to the multi-funding with direct tracing of funds. This process will then transition from the short-term solution with manual record keeping to long term an automated process of tracking approvals, real time audit trail and correct salary allocations with proper documentation support within the software. Name of Contact Person: Beanie Bains, Director of Finance for Los Angeles Education Partnership (LAEP) 213.622.5237, ext. 255 bbains@laep.org Projected Completion Date: In the short term the corrective action plan will be immediately implemented and anticipate completion by September 30, 2022. For the long-term corrective action plan wok will begin in September 2022 and anticipate completion from research to implementation by June 30, 2023
2020-002
FAC accepted this audit on February 16, 2021 — management decision was due August 16, 2021.
The Organization did not comply with these requirements at the bi-weekly payroll level. Effect: At the bi-weekly payroll level, not all the documentation supporting the salary expense charged to the federal award for certain employees was maintained. Questioned Costs: The Organization has documentation to support the assertion that total salary expense allocated to federal awards for the year ended June 30, 2020 is, in aggregate, commensurate with the actual activity of employees. Hence there is no questioned cost. Context: During the year ended June 30, 2020 there were several personnel changes in connection with who was overseeing and performing the accounting at the Organization. Repeat finding: This is not a repeat finding Recommendations: The Organization should implement appropriate procedures to create and retain the documentation noted above supporting salary expense, at the bi-weekly payroll level, for each employee allocated to federal programs. View of responsible officials: Management agrees that we do not always have documentation of allocation on the payroll level and with the turnover of staff in the accounting department during the year, it exacerbated the situation. However, we want to emphasize that our records accurately reflect the work performed for the total year basis. Further, we are currently putting a system in place to remediate the situation. This system is expected to provide documentation of allocation on a payroll level.
Show full finding ▾Hide full finding ▴2020-002 U.S. Department of Education - Fund for the Improvement of Education ? CFDA 84.215J Criteria: PART 200?UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS, Section 200.430, (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (vii) Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award. Condition: The Organization did not comply with these requirements at the bi-weekly payroll level. Effect: At the bi-weekly payroll level, not all the documentation supporting the salary expense charged to the federal award for certain employees was maintained. Questioned Costs: The Organization has documentation to support the assertion that total salary expense allocated to federal awards for the year ended June 30, 2020 is, in aggregate, commensurate with the actual activity of employees. Hence there is no questioned cost. Context: During the year ended June 30, 2020 there were several personnel changes in connection with who was overseeing and performing the accounting at the Organization. Repeat finding: This is not a repeat finding Recommendations: The Organization should implement appropriate procedures to create and retain the documentation noted above supporting salary expense, at the bi-weekly payroll level, for each employee allocated to federal programs. View of responsible officials: Management agrees that we do not always have documentation of allocation on the payroll level and with the turnover of staff in the accounting department during the year, it exacerbated the situation. However, we want to emphasize that our records accurately reflect the work performed for the total year basis. Further, we are currently putting a system in place to remediate the situation. This system is expected to provide documentation of allocation on a payroll level.
Criteria: PART 200?UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS, Section 200.430,(i) Standards for Documentation of Personnel Expenses (2) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (viii) Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award. Recommendations: The Organization should implement appropriate procedures to create and retain the documentation noted above supporting salary expense, at the bi-weekly payroll level, for each employee allocated to federal programs. Planned Corrective Action 1. Contact Person Responsible for Corrective Action: Aileen Hermoso, Controller for Los Angeles Education Partnership ahermoso@laep.org Phone number: 213.622.5237, ext. 255 2. Corrective Action Plan: LAEP will immediately implement the Time Certification and Salary Allocation reporting processes for staff to document their time and effort on each project. These documents will be signed by employees and approved by their supervisor who has first-hand knowledge of the activities performed by the employee. 3. Anticipated Completion Date: February 28, 2021 covering the period beginning July 1, 2020. 4. Auditee Response to CAP Concur
FAC accepted this audit on March 30, 2020 — management decision was due September 30, 2020.
FAC accepted this audit on February 13, 2019 — management decision was due August 13, 2019.
FAC accepted this audit on March 28, 2018 — management decision was due September 28, 2018.
FAC accepted this audit on December 21, 2016 — management decision was due June 21, 2017.
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