FAC Explorer

Audit 293299

FY End
2023-06-30
Total Expended
$7.61M
Findings
4
Programs
12
Organization: Rim of the World Unified School District (CA)
Year: 2023 Accepted: 2024-03-04
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
372052 2023-001 Significant Deficiency - B
372053 2023-001 Significant Deficiency - B
948494 2023-001 Significant Deficiency - B
948495 2023-001 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $185,646 - 0
10.553 School Breakfast Program $181,023 - 0
84.367 Improving Teacher Quality State Grants $142,712 - 0
84.424 Student Support and Academic Enrichment Program $83,440 - 0
10.555 National School Lunch Program $71,273 - 0
10.665 Schools and Roads - Grants to States $64,737 - 0
84.425 Education Stabilization Fund $61,500 Yes 0
84.365 English Language Acquisition State Grants $44,634 - 0
84.048 Career and Technical Education -- Basic Grants to States $38,160 - 0
84.027 Special Education_grants to States $32,947 Yes 0
10.579 Child Nutrition Discretionary Grants Limited Availability $978 - 0
84.173 Special Education_preschool Grants $58 Yes 0

Contacts

Name Title Type
VMLJALNH5B86 Jenny Haberlin Auditee
9093364140 Royce Townsend Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation 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 has not elected to use the 10% de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards (the schedule) includes the federal award activity of the Rim of the World Unified 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 net position or change in net position and fund balance of the District.

Finding Details

Finding 2023-001
50000 – Reporting (Significant Deficiency, Noncompliance) Federal Program Affected Program Name: COVID‐19: Elementary and Secondary School Emergency Relief II (ESSER II) and COVID‐19: Elementary and Secondary School Emergency Relief III (ESSER III) Assistance Listing Number: 84.425D and 84.425U Pass‐Through Entity: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents that agreed to the expenditure information and full‐time equivalent positions required by the ESSER annual report. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the reports. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding No. Recommendation The District should ensure all federal expenditures and full‐time equivalent positions are reported accurately on the ESSER annual report, and that supporting documentation is maintained to support the amounts reported.
Finding 2023-001
50000 – Reporting (Significant Deficiency, Noncompliance) Federal Program Affected Program Name: COVID‐19: Elementary and Secondary School Emergency Relief II (ESSER II) and COVID‐19: Elementary and Secondary School Emergency Relief III (ESSER III) Assistance Listing Number: 84.425D and 84.425U Pass‐Through Entity: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents that agreed to the expenditure information and full‐time equivalent positions required by the ESSER annual report. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the reports. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding No. Recommendation The District should ensure all federal expenditures and full‐time equivalent positions are reported accurately on the ESSER annual report, and that supporting documentation is maintained to support the amounts reported.
Finding 2023-001
50000 – Reporting (Significant Deficiency, Noncompliance) Federal Program Affected Program Name: COVID‐19: Elementary and Secondary School Emergency Relief II (ESSER II) and COVID‐19: Elementary and Secondary School Emergency Relief III (ESSER III) Assistance Listing Number: 84.425D and 84.425U Pass‐Through Entity: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents that agreed to the expenditure information and full‐time equivalent positions required by the ESSER annual report. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the reports. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding No. Recommendation The District should ensure all federal expenditures and full‐time equivalent positions are reported accurately on the ESSER annual report, and that supporting documentation is maintained to support the amounts reported.
Finding 2023-001
50000 – Reporting (Significant Deficiency, Noncompliance) Federal Program Affected Program Name: COVID‐19: Elementary and Secondary School Emergency Relief II (ESSER II) and COVID‐19: Elementary and Secondary School Emergency Relief III (ESSER III) Assistance Listing Number: 84.425D and 84.425U Pass‐Through Entity: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents that agreed to the expenditure information and full‐time equivalent positions required by the ESSER annual report. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the reports. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding No. Recommendation The District should ensure all federal expenditures and full‐time equivalent positions are reported accurately on the ESSER annual report, and that supporting documentation is maintained to support the amounts reported.