Los Angeles Unified School District’s Internal Controls Over Nonpayroll Purchases Using U.S. Department of Education Funds

We found that the Los Angeles Unified School District designed internal controls that provided reasonable assurance that its personnel used Department funds for nonpayroll purchases in accordance with applicable Federal requirements. In addition to its own system of controls, the District was also subject to oversight, monitoring, and audits from multiple entities, including the California Department of Education and the school district’s own Inspector General. Our report did not include any recommendations.