FAC Explorer

Audit 11229

FY End
2023-06-30
Total Expended
$849,357
Findings
2
Programs
9
Organization: Santa Ynez Valley Union High School District (CA)
Year: 2023 Accepted: 2024-01-12
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
8374 2023-001 Material Weakness - N
584816 2023-001 Material Weakness - N

Programs

ALN Program Spent Major Findings
32.009 Emergency Connectivity Fund Program $243,944 Yes 1
84.425 Education Stabilization Fund $72,521 Yes 0
10.553 School Breakfast Program $44,262 - 0
84.010 Title I Grants to Local Educational Agencies $37,473 - 0
84.048 Career and Technical Education -- Basic Grants to States $21,600 - 0
84.367 Improving Teacher Quality State Grants $18,515 - 0
10.555 National School Lunch Program $16,561 - 0
10.665 Schools and Roads - Grants to States $6,721 - 0
84.424 Student Support and Academic Enrichment Program $15 - 0

Contacts

Name Title Type
D831KTEFMG23 Elysia Lewis Auditee
8056863560 Bobby Patel Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards (the schedule) includes the federal award activity of the Santa Ynez Valley Union High School District (the District) under programs of the federal government for the year ended June 30, 2023. The information is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, or changes in net position or fund balance of the District. Summary of Significant Accounting Policies Expenditures reported in the schedule are reported on the modified accrual basis of accounting. When applicable, such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: The District does not draw for indirect administrative expenses and has not elected to use the ten percent de minimus cost rate. The accompanying Schedule of Expenditures of Federal Awards (the schedule) includes the federal award activity of the Santa Ynez Valley Union High School District (the District) under programs of the federal government for the year ended June 30, 2023. The information is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, or changes in net position or fund balance of the District.
Title: Summary of Significant Accounting Policies Accounting Policies: Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards (the schedule) includes the federal award activity of the Santa Ynez Valley Union High School District (the District) under programs of the federal government for the year ended June 30, 2023. The information is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, or changes in net position or fund balance of the District. Summary of Significant Accounting Policies Expenditures reported in the schedule are reported on the modified accrual basis of accounting. When applicable, such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: The District does not draw for indirect administrative expenses and has not elected to use the ten percent de minimus cost rate. Expenditures reported in the schedule are reported on the modified accrual basis of accounting. When applicable, such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal financial assistance has been provided to a subrecipient.
Title: Food Donation Accounting Policies: Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards (the schedule) includes the federal award activity of the Santa Ynez Valley Union High School District (the District) under programs of the federal government for the year ended June 30, 2023. The information is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, or changes in net position or fund balance of the District. Summary of Significant Accounting Policies Expenditures reported in the schedule are reported on the modified accrual basis of accounting. When applicable, such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: The District does not draw for indirect administrative expenses and has not elected to use the ten percent de minimus cost rate. Nonmonetary assistance is reported in the schedule at the fair market value of the commodities received and disbursed. At June 30, 2023, the District did not report any commodities in inventory.

Finding Details

Finding 2023-001
Criteria or Specific Requirements In accordance with FCC Report and Order 21-58 paragraph 5, ECF Program support shall be used by schools to meet the otherwise unmet connectivity needs of students and school staff during the COVID-19 pandemic. In accordance with FCC Report and Order 21-58 paragraph 54, ECF Program support shall not be used to fund more than one connected device and more than one Wi-Fi hotspot per students or school staff member during the COVID-19 emergency period. Condition The District did not maintain adequate documentation to substantiate some of the unmet need and per-user limitations. Based on the available records, the District was able to substantiate unmet need for 144 computers (unit costs of $1,101.12). Questioned Costs Due to lack of records to substantiate the some unmet need, which was the primary goal of the program, we identify $75,425.84 as questioned costs out of the total reimbursement of $233,987.12 (devices only) as questioned costs. (A) Unmet Need 144 (B) Per Unit Costs $ 1,101.12 (C) = (A) x (B) Calcualted Allowable Costs $ 158,561.28 (D) Amount Received $ 233,987.12 (E) = (D) - (C) Questioned Costs $ 75,425.84 Context The condition was identified through inquiries with District management and review of program records. Effect The District is not in compliance with the Restricted Purpose Special Tests for the ECF Program. Cause Due to the time-sensitive need to maintain connectivity for student learning, the District did not prioritize adequate record-keeping in accordance with program requirements. Repeat Finding No. Recommendation The District should ensure that program requirements are reviewed and adequate controls over compliance are in place prior to commencing program activities under federal programs. Corrective Action Plan and Views of Responsible Officials The IT Manager, prior to the filing of any E-Rate or ECF grant documents, have all entries approved by his supervisor. The IT Manager will also set a meeting to review any documentation related to any applications for funding prior to submitting an application to ensure the District is prepared to adequately meet all funding requirements.
Finding 2023-001
Criteria or Specific Requirements In accordance with FCC Report and Order 21-58 paragraph 5, ECF Program support shall be used by schools to meet the otherwise unmet connectivity needs of students and school staff during the COVID-19 pandemic. In accordance with FCC Report and Order 21-58 paragraph 54, ECF Program support shall not be used to fund more than one connected device and more than one Wi-Fi hotspot per students or school staff member during the COVID-19 emergency period. Condition The District did not maintain adequate documentation to substantiate some of the unmet need and per-user limitations. Based on the available records, the District was able to substantiate unmet need for 144 computers (unit costs of $1,101.12). Questioned Costs Due to lack of records to substantiate the some unmet need, which was the primary goal of the program, we identify $75,425.84 as questioned costs out of the total reimbursement of $233,987.12 (devices only) as questioned costs. (A) Unmet Need 144 (B) Per Unit Costs $ 1,101.12 (C) = (A) x (B) Calcualted Allowable Costs $ 158,561.28 (D) Amount Received $ 233,987.12 (E) = (D) - (C) Questioned Costs $ 75,425.84 Context The condition was identified through inquiries with District management and review of program records. Effect The District is not in compliance with the Restricted Purpose Special Tests for the ECF Program. Cause Due to the time-sensitive need to maintain connectivity for student learning, the District did not prioritize adequate record-keeping in accordance with program requirements. Repeat Finding No. Recommendation The District should ensure that program requirements are reviewed and adequate controls over compliance are in place prior to commencing program activities under federal programs. Corrective Action Plan and Views of Responsible Officials The IT Manager, prior to the filing of any E-Rate or ECF grant documents, have all entries approved by his supervisor. The IT Manager will also set a meeting to review any documentation related to any applications for funding prior to submitting an application to ensure the District is prepared to adequately meet all funding requirements.