FAC Explorer

Audit 294314

FY End
2023-06-30
Total Expended
$4.87M
Findings
14
Programs
10
Organization: Oakley Union Elementary School District (CA)
Year: 2023 Accepted: 2024-03-08
Auditor: Christy White INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
374635 2023-001 Significant Deficiency - AB
374636 2023-001 Significant Deficiency - AB
374637 2023-001 Significant Deficiency - AB
374638 2023-001 Significant Deficiency - AB
374639 2023-001 Significant Deficiency - AB
374640 2023-001 Significant Deficiency - AB
374641 2023-001 Significant Deficiency - AB
951077 2023-001 Significant Deficiency - AB
951078 2023-001 Significant Deficiency - AB
951079 2023-001 Significant Deficiency - AB
951080 2023-001 Significant Deficiency - AB
951081 2023-001 Significant Deficiency - AB
951082 2023-001 Significant Deficiency - AB
951083 2023-001 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $503,457 - 0
10.553 School Breakfast Program $163,220 - 0
10.555 National School Lunch Program $109,448 - 0
84.367 Improving Teacher Quality State Grants $90,810 - 0
84.027 Special Education_grants to States $59,091 Yes 0
84.173 Special Education_preschool Grants $37,402 Yes 0
84.424 Student Support and Academic Enrichment Program $28,168 - 0
93.575 Child Care and Development Block Grant $23,790 - 0
84.425 Education Stabilization Fund $2,283 Yes 1
84.365 English Language Acquisition State Grants $786 - 0

Contacts

Name Title Type
K9SMB914EMF9 Rianne Pfaltzgraff Auditee
9256250700 John, Whitehouse Auditor
No contacts on file

Notes to SEFA

Title: Purpose of Schedules - Schedule of Expenditures of Federal Awards Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the Federal grant activity of the District and is presented on the modified accrual basis of accounting. The information in this schedule 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: As the agency authorized by the United States Department of Education to approve California kindergarten through grade twelve (K–12) local educational agency (LEA) indirect cost rates, the California Department of Education (CDE) has reviewed the 2020–21 standardized account code structure (SACS) expenditure data and has finalized the approved indirect cost rates. The rates are for use, as allowable, with 2022–23 federal and state programs. As such the district may not use the de minimis rate The accompanying Schedule of Expenditures of Federal Awards includes the Federal grant activity of the District and is presented on the modified accrual basis of accounting. The information in this schedule 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. The following schedule provides reconciliation between revenues reported on the Statement of Revenue, Expenditures, and Changes in Fund Balance, and the related expenditures reported on the Schedule of Expenditures of Federal Awards. The reconciling amounts represent Federal funds that have been recorded as revenues in a prior year that have been expended by June 30, 2023 or Federal funds that have been recorded as revenues in the current year and were not expended by June 30, 2023.

Finding Details

Finding 2023-001
Condition: During our compliance procedures related to activities allowed or unallowed, we noted that the District charged unallowable indirect costs totaling $26,667 to the ELO Grant and ESSER III: Learning Loss portions of the ESF Program.
Finding 2023-001
Condition: During our compliance procedures related to activities allowed or unallowed, we noted that the District charged unallowable indirect costs totaling $26,667 to the ELO Grant and ESSER III: Learning Loss portions of the ESF Program.
Finding 2023-001
Condition: During our compliance procedures related to activities allowed or unallowed, we noted that the District charged unallowable indirect costs totaling $26,667 to the ELO Grant and ESSER III: Learning Loss portions of the ESF Program.
Finding 2023-001
Condition: During our compliance procedures related to activities allowed or unallowed, we noted that the District charged unallowable indirect costs totaling $26,667 to the ELO Grant and ESSER III: Learning Loss portions of the ESF Program.
Finding 2023-001
Condition: During our compliance procedures related to activities allowed or unallowed, we noted that the District charged unallowable indirect costs totaling $26,667 to the ELO Grant and ESSER III: Learning Loss portions of the ESF Program.
Finding 2023-001
Condition: During our compliance procedures related to activities allowed or unallowed, we noted that the District charged unallowable indirect costs totaling $26,667 to the ELO Grant and ESSER III: Learning Loss portions of the ESF Program.
Finding 2023-001
Condition: During our compliance procedures related to activities allowed or unallowed, we noted that the District charged unallowable indirect costs totaling $26,667 to the ELO Grant and ESSER III: Learning Loss portions of the ESF Program.
Finding 2023-001
Condition: During our compliance procedures related to activities allowed or unallowed, we noted that the District charged unallowable indirect costs totaling $26,667 to the ELO Grant and ESSER III: Learning Loss portions of the ESF Program.
Finding 2023-001
Condition: During our compliance procedures related to activities allowed or unallowed, we noted that the District charged unallowable indirect costs totaling $26,667 to the ELO Grant and ESSER III: Learning Loss portions of the ESF Program.
Finding 2023-001
Condition: During our compliance procedures related to activities allowed or unallowed, we noted that the District charged unallowable indirect costs totaling $26,667 to the ELO Grant and ESSER III: Learning Loss portions of the ESF Program.
Finding 2023-001
Condition: During our compliance procedures related to activities allowed or unallowed, we noted that the District charged unallowable indirect costs totaling $26,667 to the ELO Grant and ESSER III: Learning Loss portions of the ESF Program.
Finding 2023-001
Condition: During our compliance procedures related to activities allowed or unallowed, we noted that the District charged unallowable indirect costs totaling $26,667 to the ELO Grant and ESSER III: Learning Loss portions of the ESF Program.
Finding 2023-001
Condition: During our compliance procedures related to activities allowed or unallowed, we noted that the District charged unallowable indirect costs totaling $26,667 to the ELO Grant and ESSER III: Learning Loss portions of the ESF Program.
Finding 2023-001
Condition: During our compliance procedures related to activities allowed or unallowed, we noted that the District charged unallowable indirect costs totaling $26,667 to the ELO Grant and ESSER III: Learning Loss portions of the ESF Program.