FAC Explorer

Audit 19597

FY End
2022-06-30
Total Expended
$12.09M
Findings
2
Programs
19
Organization: South San Francisco Unified School District (CA)
Year: 2022 Accepted: 2023-03-27
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
16095 2022-002 Material Weakness - EN
592537 2022-002 Material Weakness - EN

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $1.04M - 0
32.009 Emergency Connectivity Fund Program $377,062 Yes 1
84.365 English Language Acquisition State Grants $228,207 - 0
10.553 School Breakfast Program $194,568 - 0
84.367 Improving Teacher Quality State Grants $183,846 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $158,566 - 0
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $117,798 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $78,784 - 0
10.555 National School Lunch Program $75,639 - 0
84.424 Student Support and Academic Enrichment Program $54,614 - 0
84.048 Career and Technical Education -- Basic Grants to States $50,825 - 0
84.027 Special Education_grants to States $46,925 - 0
93.575 Child Care and Development Block Grant $28,278 - 0
84.002 Adult Education - Basic Grants to States $18,728 - 0
10.558 Child and Adult Care Food Program $13,010 - 0
84.011 Migrant Education_state Grant Program $10,124 - 0
84.425 Education Stabilization Fund $1,000 Yes 0
84.173 Special Education_preschool Grants $529 - 0
15.226 Payments in Lieu of Taxes $444 - 0

Contacts

Name Title Type
PFERJXKNB8J4 Ted O Auditee
6508778707 Bobby Patel Auditor
No contacts on file

Notes to SEFA

Title: Food Donation Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the schedule) includes the federal award activity of the South San Francisco Unified School District (the District) under programs of the federal government for the year ended June 30, 2022. 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 South San Francisco Unified School District, it is not intended to anddoes not present the financial position and change in fund balance of South San Francisco Unified School District. 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 auditee did not use the de minimis cost rate. Nonmonetary assistance is reported in this schedule at the fair market value of the commodities received and disbursed. At June 30, 2022, the District did not report any commodities as inventory.

Finding Details

Finding 2022-002
Federal Program Affected Program Name: COVID-19 Emergency Connectivity Fund Program Assistance Listing Number: 32.009 Pass-Through Entity: N/A ? Direct Award Federal Agency: Federal Communications Commission Criteria or Specific Requirements In accordance with Federal Communications Commission (FCC) Report and Order 21-58 paragraphs 116-118, COVID-19 Emergency Connectivity Fund (ECF) Program participants are required to maintain asset and service inventories of the devices and services purchased with ECF Program support. Asset inventories are required to contain the following elements: (a) device type, (b) device make/model, (c) equipment serial number, (d) the name of the person to whom the device was provided, and (e) the dates the device was loaned out and returned to the school. The asset inventory for devices not provided to individual students or school staff, but used to provide service to multiple eligible users must include the following information: (a) device type, (b) device make/model, (c) equipment serial number, (d) the name of the school or library employee responsible for that device, and (e) the dates the device was in service. Service records must include (a) type of service provided, (b) broadband plan details, including: upload and download speeds and monthly data cap, (c) the name(s) of the person(s) to whom the service was provided, and for fixed broadband service; (d) the service address, and (e) the installation date of service, and (f) the last date of service (as applicable). 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 asset or service inventories for Wi-Fi hotspots purchased using ECF support, as inventory records are not up-to-date and do not contain all of the aforementioned required elements. In addition, the District did not maintain adequate documentation to substantiate unmet need and per-user limitations. 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. Effect The District is not in compliance with the Equipment or Restricted Purpose Special Tests for the ECF Program. Questioned Costs Due to lack of records to substantiate the unmet need, which was the primary goal of the program, we identify the entire program reimbursement of $377,062 as questioned costs. Context The condition was identified through inquiries with District management and review of program records. 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 new federal programs.
Finding 2022-002
Federal Program Affected Program Name: COVID-19 Emergency Connectivity Fund Program Assistance Listing Number: 32.009 Pass-Through Entity: N/A ? Direct Award Federal Agency: Federal Communications Commission Criteria or Specific Requirements In accordance with Federal Communications Commission (FCC) Report and Order 21-58 paragraphs 116-118, COVID-19 Emergency Connectivity Fund (ECF) Program participants are required to maintain asset and service inventories of the devices and services purchased with ECF Program support. Asset inventories are required to contain the following elements: (a) device type, (b) device make/model, (c) equipment serial number, (d) the name of the person to whom the device was provided, and (e) the dates the device was loaned out and returned to the school. The asset inventory for devices not provided to individual students or school staff, but used to provide service to multiple eligible users must include the following information: (a) device type, (b) device make/model, (c) equipment serial number, (d) the name of the school or library employee responsible for that device, and (e) the dates the device was in service. Service records must include (a) type of service provided, (b) broadband plan details, including: upload and download speeds and monthly data cap, (c) the name(s) of the person(s) to whom the service was provided, and for fixed broadband service; (d) the service address, and (e) the installation date of service, and (f) the last date of service (as applicable). 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 asset or service inventories for Wi-Fi hotspots purchased using ECF support, as inventory records are not up-to-date and do not contain all of the aforementioned required elements. In addition, the District did not maintain adequate documentation to substantiate unmet need and per-user limitations. 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. Effect The District is not in compliance with the Equipment or Restricted Purpose Special Tests for the ECF Program. Questioned Costs Due to lack of records to substantiate the unmet need, which was the primary goal of the program, we identify the entire program reimbursement of $377,062 as questioned costs. Context The condition was identified through inquiries with District management and review of program records. 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 new federal programs.