Audit 22169

FY End
2022-06-30
Total Expended
$48.95M
Findings
10
Programs
18
Year: 2022 Accepted: 2023-02-10
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
21014 2022-004 Significant Deficiency Yes C
21015 2022-004 Significant Deficiency Yes C
21016 2022-004 Significant Deficiency Yes C
21017 2022-004 Significant Deficiency Yes C
21018 2022-004 Significant Deficiency Yes C
597456 2022-004 Significant Deficiency Yes C
597457 2022-004 Significant Deficiency Yes C
597458 2022-004 Significant Deficiency Yes C
597459 2022-004 Significant Deficiency Yes C
597460 2022-004 Significant Deficiency Yes C

Contacts

Name Title Type
QFNRZR2ZCPB1 Mariamanda Sarabia Auditee
9095805000 Royce Townsend Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Basis of Presentation: The accompanying Schedule of Expenditures of Federal Awards (the schedule) includes the federal awardactivity of the Colton Joint Unified School District (the District) under programs of the federal government forthe 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 AuditRequirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion ofthe operations of the District, it is not intended to and does not present the financial position, changes in netposition, or cash flows 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 federalassistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

2022-004 50000 ? Federal Compliance Federal Program Affected Title: Child Nutrition Cluster CFDA: 10.553, 10.555, 10.556 Pass-Through Agency: California Department of Education Federal Agency: U.S. Department of Agriculture (USDA) Criteria or Specific Requirements Title 7, Code of Federal Regulations, Part 210, Subpart B, Section 210.7(c) outlines various requirements deemed necessary for the accurate submission of monthly lunch count reimbursement claims. These include, but are not limited to, the correct recording and reporting of lunch and supplement counts onto submitted claims. Furthermore, as outlined in Title 7, Code of Federal Regulations, Part 210, Subpart B, Section 210.8(a), internal controls should be implemented to ensure that lunch counts reported on reimbursement claims are reviewed and verified prior to their submission. Condition Recording errors were identified based on the review of a sample of the District's meal reimbursement claim forms. Recording errors resulted in the District understating its reimbursable meals for the month of October 2021. The District reported 368,433 meals served under the National School Lunch Program. However, supporting documentation indicated that 368,869 meals were served, resulting in an understatement of 436 meals. Questioned Costs There were no direct questioned costs associated with the condition identified. Context The condition was identified as a result of the auditor's inquiry with the District's food services personnel and through review of supporting documents.
2022-004 50000 ? Federal Compliance Federal Program Affected Title: Child Nutrition Cluster CFDA: 10.553, 10.555, 10.556 Pass-Through Agency: California Department of Education Federal Agency: U.S. Department of Agriculture (USDA) Criteria or Specific Requirements Title 7, Code of Federal Regulations, Part 210, Subpart B, Section 210.7(c) outlines various requirements deemed necessary for the accurate submission of monthly lunch count reimbursement claims. These include, but are not limited to, the correct recording and reporting of lunch and supplement counts onto submitted claims. Furthermore, as outlined in Title 7, Code of Federal Regulations, Part 210, Subpart B, Section 210.8(a), internal controls should be implemented to ensure that lunch counts reported on reimbursement claims are reviewed and verified prior to their submission. Condition Recording errors were identified based on the review of a sample of the District's meal reimbursement claim forms. Recording errors resulted in the District understating its reimbursable meals for the month of October 2021. The District reported 368,433 meals served under the National School Lunch Program. However, supporting documentation indicated that 368,869 meals were served, resulting in an understatement of 436 meals. Questioned Costs There were no direct questioned costs associated with the condition identified. Context The condition was identified as a result of the auditor's inquiry with the District's food services personnel and through review of supporting documents.
2022-004 50000 ? Federal Compliance Federal Program Affected Title: Child Nutrition Cluster CFDA: 10.553, 10.555, 10.556 Pass-Through Agency: California Department of Education Federal Agency: U.S. Department of Agriculture (USDA) Criteria or Specific Requirements Title 7, Code of Federal Regulations, Part 210, Subpart B, Section 210.7(c) outlines various requirements deemed necessary for the accurate submission of monthly lunch count reimbursement claims. These include, but are not limited to, the correct recording and reporting of lunch and supplement counts onto submitted claims. Furthermore, as outlined in Title 7, Code of Federal Regulations, Part 210, Subpart B, Section 210.8(a), internal controls should be implemented to ensure that lunch counts reported on reimbursement claims are reviewed and verified prior to their submission. Condition Recording errors were identified based on the review of a sample of the District's meal reimbursement claim forms. Recording errors resulted in the District understating its reimbursable meals for the month of October 2021. The District reported 368,433 meals served under the National School Lunch Program. However, supporting documentation indicated that 368,869 meals were served, resulting in an understatement of 436 meals. Questioned Costs There were no direct questioned costs associated with the condition identified. Context The condition was identified as a result of the auditor's inquiry with the District's food services personnel and through review of supporting documents.
2022-004 50000 ? Federal Compliance Federal Program Affected Title: Child Nutrition Cluster CFDA: 10.553, 10.555, 10.556 Pass-Through Agency: California Department of Education Federal Agency: U.S. Department of Agriculture (USDA) Criteria or Specific Requirements Title 7, Code of Federal Regulations, Part 210, Subpart B, Section 210.7(c) outlines various requirements deemed necessary for the accurate submission of monthly lunch count reimbursement claims. These include, but are not limited to, the correct recording and reporting of lunch and supplement counts onto submitted claims. Furthermore, as outlined in Title 7, Code of Federal Regulations, Part 210, Subpart B, Section 210.8(a), internal controls should be implemented to ensure that lunch counts reported on reimbursement claims are reviewed and verified prior to their submission. Condition Recording errors were identified based on the review of a sample of the District's meal reimbursement claim forms. Recording errors resulted in the District understating its reimbursable meals for the month of October 2021. The District reported 368,433 meals served under the National School Lunch Program. However, supporting documentation indicated that 368,869 meals were served, resulting in an understatement of 436 meals. Questioned Costs There were no direct questioned costs associated with the condition identified. Context The condition was identified as a result of the auditor's inquiry with the District's food services personnel and through review of supporting documents.
2022-004 50000 ? Federal Compliance Federal Program Affected Title: Child Nutrition Cluster CFDA: 10.553, 10.555, 10.556 Pass-Through Agency: California Department of Education Federal Agency: U.S. Department of Agriculture (USDA) Criteria or Specific Requirements Title 7, Code of Federal Regulations, Part 210, Subpart B, Section 210.7(c) outlines various requirements deemed necessary for the accurate submission of monthly lunch count reimbursement claims. These include, but are not limited to, the correct recording and reporting of lunch and supplement counts onto submitted claims. Furthermore, as outlined in Title 7, Code of Federal Regulations, Part 210, Subpart B, Section 210.8(a), internal controls should be implemented to ensure that lunch counts reported on reimbursement claims are reviewed and verified prior to their submission. Condition Recording errors were identified based on the review of a sample of the District's meal reimbursement claim forms. Recording errors resulted in the District understating its reimbursable meals for the month of October 2021. The District reported 368,433 meals served under the National School Lunch Program. However, supporting documentation indicated that 368,869 meals were served, resulting in an understatement of 436 meals. Questioned Costs There were no direct questioned costs associated with the condition identified. Context The condition was identified as a result of the auditor's inquiry with the District's food services personnel and through review of supporting documents.
2022-004 50000 ? Federal Compliance Federal Program Affected Title: Child Nutrition Cluster CFDA: 10.553, 10.555, 10.556 Pass-Through Agency: California Department of Education Federal Agency: U.S. Department of Agriculture (USDA) Criteria or Specific Requirements Title 7, Code of Federal Regulations, Part 210, Subpart B, Section 210.7(c) outlines various requirements deemed necessary for the accurate submission of monthly lunch count reimbursement claims. These include, but are not limited to, the correct recording and reporting of lunch and supplement counts onto submitted claims. Furthermore, as outlined in Title 7, Code of Federal Regulations, Part 210, Subpart B, Section 210.8(a), internal controls should be implemented to ensure that lunch counts reported on reimbursement claims are reviewed and verified prior to their submission. Condition Recording errors were identified based on the review of a sample of the District's meal reimbursement claim forms. Recording errors resulted in the District understating its reimbursable meals for the month of October 2021. The District reported 368,433 meals served under the National School Lunch Program. However, supporting documentation indicated that 368,869 meals were served, resulting in an understatement of 436 meals. Questioned Costs There were no direct questioned costs associated with the condition identified. Context The condition was identified as a result of the auditor's inquiry with the District's food services personnel and through review of supporting documents.
2022-004 50000 ? Federal Compliance Federal Program Affected Title: Child Nutrition Cluster CFDA: 10.553, 10.555, 10.556 Pass-Through Agency: California Department of Education Federal Agency: U.S. Department of Agriculture (USDA) Criteria or Specific Requirements Title 7, Code of Federal Regulations, Part 210, Subpart B, Section 210.7(c) outlines various requirements deemed necessary for the accurate submission of monthly lunch count reimbursement claims. These include, but are not limited to, the correct recording and reporting of lunch and supplement counts onto submitted claims. Furthermore, as outlined in Title 7, Code of Federal Regulations, Part 210, Subpart B, Section 210.8(a), internal controls should be implemented to ensure that lunch counts reported on reimbursement claims are reviewed and verified prior to their submission. Condition Recording errors were identified based on the review of a sample of the District's meal reimbursement claim forms. Recording errors resulted in the District understating its reimbursable meals for the month of October 2021. The District reported 368,433 meals served under the National School Lunch Program. However, supporting documentation indicated that 368,869 meals were served, resulting in an understatement of 436 meals. Questioned Costs There were no direct questioned costs associated with the condition identified. Context The condition was identified as a result of the auditor's inquiry with the District's food services personnel and through review of supporting documents.
2022-004 50000 ? Federal Compliance Federal Program Affected Title: Child Nutrition Cluster CFDA: 10.553, 10.555, 10.556 Pass-Through Agency: California Department of Education Federal Agency: U.S. Department of Agriculture (USDA) Criteria or Specific Requirements Title 7, Code of Federal Regulations, Part 210, Subpart B, Section 210.7(c) outlines various requirements deemed necessary for the accurate submission of monthly lunch count reimbursement claims. These include, but are not limited to, the correct recording and reporting of lunch and supplement counts onto submitted claims. Furthermore, as outlined in Title 7, Code of Federal Regulations, Part 210, Subpart B, Section 210.8(a), internal controls should be implemented to ensure that lunch counts reported on reimbursement claims are reviewed and verified prior to their submission. Condition Recording errors were identified based on the review of a sample of the District's meal reimbursement claim forms. Recording errors resulted in the District understating its reimbursable meals for the month of October 2021. The District reported 368,433 meals served under the National School Lunch Program. However, supporting documentation indicated that 368,869 meals were served, resulting in an understatement of 436 meals. Questioned Costs There were no direct questioned costs associated with the condition identified. Context The condition was identified as a result of the auditor's inquiry with the District's food services personnel and through review of supporting documents.
2022-004 50000 ? Federal Compliance Federal Program Affected Title: Child Nutrition Cluster CFDA: 10.553, 10.555, 10.556 Pass-Through Agency: California Department of Education Federal Agency: U.S. Department of Agriculture (USDA) Criteria or Specific Requirements Title 7, Code of Federal Regulations, Part 210, Subpart B, Section 210.7(c) outlines various requirements deemed necessary for the accurate submission of monthly lunch count reimbursement claims. These include, but are not limited to, the correct recording and reporting of lunch and supplement counts onto submitted claims. Furthermore, as outlined in Title 7, Code of Federal Regulations, Part 210, Subpart B, Section 210.8(a), internal controls should be implemented to ensure that lunch counts reported on reimbursement claims are reviewed and verified prior to their submission. Condition Recording errors were identified based on the review of a sample of the District's meal reimbursement claim forms. Recording errors resulted in the District understating its reimbursable meals for the month of October 2021. The District reported 368,433 meals served under the National School Lunch Program. However, supporting documentation indicated that 368,869 meals were served, resulting in an understatement of 436 meals. Questioned Costs There were no direct questioned costs associated with the condition identified. Context The condition was identified as a result of the auditor's inquiry with the District's food services personnel and through review of supporting documents.
2022-004 50000 ? Federal Compliance Federal Program Affected Title: Child Nutrition Cluster CFDA: 10.553, 10.555, 10.556 Pass-Through Agency: California Department of Education Federal Agency: U.S. Department of Agriculture (USDA) Criteria or Specific Requirements Title 7, Code of Federal Regulations, Part 210, Subpart B, Section 210.7(c) outlines various requirements deemed necessary for the accurate submission of monthly lunch count reimbursement claims. These include, but are not limited to, the correct recording and reporting of lunch and supplement counts onto submitted claims. Furthermore, as outlined in Title 7, Code of Federal Regulations, Part 210, Subpart B, Section 210.8(a), internal controls should be implemented to ensure that lunch counts reported on reimbursement claims are reviewed and verified prior to their submission. Condition Recording errors were identified based on the review of a sample of the District's meal reimbursement claim forms. Recording errors resulted in the District understating its reimbursable meals for the month of October 2021. The District reported 368,433 meals served under the National School Lunch Program. However, supporting documentation indicated that 368,869 meals were served, resulting in an understatement of 436 meals. Questioned Costs There were no direct questioned costs associated with the condition identified. Context The condition was identified as a result of the auditor's inquiry with the District's food services personnel and through review of supporting documents.