FAC Explorer

Audit 295936

FY End
2023-06-30
Total Expended
$12.37M
Findings
12
Programs
15
Organization: Konocti Unified School District (CA)
Year: 2023 Accepted: 2024-03-19
Auditor: Christy White INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
381217 2023-004 Significant Deficiency - F
381218 2023-004 Significant Deficiency - F
381219 2023-004 Significant Deficiency - F
381220 2023-004 Significant Deficiency - F
381221 2023-004 Significant Deficiency - F
381222 2023-004 Significant Deficiency - F
957659 2023-004 Significant Deficiency - F
957660 2023-004 Significant Deficiency - F
957661 2023-004 Significant Deficiency - F
957662 2023-004 Significant Deficiency - F
957663 2023-004 Significant Deficiency - F
957664 2023-004 Significant Deficiency - F

Programs

ALN Program Spent Major Findings
10.553 School Breakfast Program $553,859 Yes 0
84.010 Title I Grants to Local Educational Agencies $473,981 - 0
84.365 English Language Acquisition State Grants $380,730 - 0
84.358 Rural Education $323,292 - 0
10.558 Child and Adult Care Food Program $252,777 - 0
84.367 Improving Teacher Quality State Grants $220,463 - 0
17.259 Wia Youth Activities $159,942 - 0
10.555 National School Lunch Program $48,109 Yes 0
84.027 Special Education_grants to States $38,822 - 0
84.425 Education Stabilization Fund $29,372 Yes 1
84.173 Special Education_preschool Grants $18,548 - 0
10.665 Schools and Roads - Grants to States $7,358 - 0
10.559 Summer Food Service Program for Children $7,273 Yes 0
84.424 Student Support and Academic Enrichment Program $3,191 - 0
84.048 Career and Technical Education -- Basic Grants to States $1,400 - 0

Contacts

Name Title Type
HKZUDKDQ1PZ5 Dan Janakes Auditee
7079946475 Christy White 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. The District has not elected to use the 10 percent de minimis indirect cost rate. 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. The District has not elected to use the 10 percent de minimis indirect cost rate.

Finding Details

Finding 2023-004
FINDING #2023-004: EDUCATION STABILIZATION FUNDS (ESF) – EQUIPMENT AND OTHER CAPITAL EXPENDITURES (50000) Program Names: Elementary and Secondary School Emergency Relief III (ESSER III) Fund (Resource 3213) Assistance Listing Number: 84.425 Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria: Consistent with 2 CFR section 200.311 (real property), section 200.313 (equipment), and section 200.439 (equipment and other capital expenditures) ESF funds may be used to purchase equipment. Capital expenditures for general and special purpose equipment purchases are subject to prior approval by ED or the pass-through entity. Condition: Through testing of a representative sample of ESF expenditures, we noted used funds did not appear to be pre-approved by the California Department of Education (CDE). The District used ESF Funds to pay for a portion of their financed purchase agreement for solar. The District did not receive pre-approval to utilize the funds in this way. In addition, multi-year payment contracts must all occur within the grant period, of which requires funds to be obligated by September 30, 2024. The payment schedule for the financed purchase agreement exceeds the grant period. Context: The condition was identified through the testing of ESF expenditures. Cause: District oversight. Effect: The funds spent on these purchases may be subject to review by or return to the awarding agency. Questioned Costs: $240,801. This is the total of the solar financed purchase agreement payments charged to Resource 3213 during the 2022-23 year. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the District obtain prior approval from CDE for all capital expenditure purchases from the Education Stabilization Fund in excess of $5,000 for capital projects. Views of Responsible Officials: See Corrective Action Plan on following page.
Finding 2023-004
FINDING #2023-004: EDUCATION STABILIZATION FUNDS (ESF) – EQUIPMENT AND OTHER CAPITAL EXPENDITURES (50000) Program Names: Elementary and Secondary School Emergency Relief III (ESSER III) Fund (Resource 3213) Assistance Listing Number: 84.425 Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria: Consistent with 2 CFR section 200.311 (real property), section 200.313 (equipment), and section 200.439 (equipment and other capital expenditures) ESF funds may be used to purchase equipment. Capital expenditures for general and special purpose equipment purchases are subject to prior approval by ED or the pass-through entity. Condition: Through testing of a representative sample of ESF expenditures, we noted used funds did not appear to be pre-approved by the California Department of Education (CDE). The District used ESF Funds to pay for a portion of their financed purchase agreement for solar. The District did not receive pre-approval to utilize the funds in this way. In addition, multi-year payment contracts must all occur within the grant period, of which requires funds to be obligated by September 30, 2024. The payment schedule for the financed purchase agreement exceeds the grant period. Context: The condition was identified through the testing of ESF expenditures. Cause: District oversight. Effect: The funds spent on these purchases may be subject to review by or return to the awarding agency. Questioned Costs: $240,801. This is the total of the solar financed purchase agreement payments charged to Resource 3213 during the 2022-23 year. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the District obtain prior approval from CDE for all capital expenditure purchases from the Education Stabilization Fund in excess of $5,000 for capital projects. Views of Responsible Officials: See Corrective Action Plan on following page.
Finding 2023-004
FINDING #2023-004: EDUCATION STABILIZATION FUNDS (ESF) – EQUIPMENT AND OTHER CAPITAL EXPENDITURES (50000) Program Names: Elementary and Secondary School Emergency Relief III (ESSER III) Fund (Resource 3213) Assistance Listing Number: 84.425 Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria: Consistent with 2 CFR section 200.311 (real property), section 200.313 (equipment), and section 200.439 (equipment and other capital expenditures) ESF funds may be used to purchase equipment. Capital expenditures for general and special purpose equipment purchases are subject to prior approval by ED or the pass-through entity. Condition: Through testing of a representative sample of ESF expenditures, we noted used funds did not appear to be pre-approved by the California Department of Education (CDE). The District used ESF Funds to pay for a portion of their financed purchase agreement for solar. The District did not receive pre-approval to utilize the funds in this way. In addition, multi-year payment contracts must all occur within the grant period, of which requires funds to be obligated by September 30, 2024. The payment schedule for the financed purchase agreement exceeds the grant period. Context: The condition was identified through the testing of ESF expenditures. Cause: District oversight. Effect: The funds spent on these purchases may be subject to review by or return to the awarding agency. Questioned Costs: $240,801. This is the total of the solar financed purchase agreement payments charged to Resource 3213 during the 2022-23 year. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the District obtain prior approval from CDE for all capital expenditure purchases from the Education Stabilization Fund in excess of $5,000 for capital projects. Views of Responsible Officials: See Corrective Action Plan on following page.
Finding 2023-004
FINDING #2023-004: EDUCATION STABILIZATION FUNDS (ESF) – EQUIPMENT AND OTHER CAPITAL EXPENDITURES (50000) Program Names: Elementary and Secondary School Emergency Relief III (ESSER III) Fund (Resource 3213) Assistance Listing Number: 84.425 Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria: Consistent with 2 CFR section 200.311 (real property), section 200.313 (equipment), and section 200.439 (equipment and other capital expenditures) ESF funds may be used to purchase equipment. Capital expenditures for general and special purpose equipment purchases are subject to prior approval by ED or the pass-through entity. Condition: Through testing of a representative sample of ESF expenditures, we noted used funds did not appear to be pre-approved by the California Department of Education (CDE). The District used ESF Funds to pay for a portion of their financed purchase agreement for solar. The District did not receive pre-approval to utilize the funds in this way. In addition, multi-year payment contracts must all occur within the grant period, of which requires funds to be obligated by September 30, 2024. The payment schedule for the financed purchase agreement exceeds the grant period. Context: The condition was identified through the testing of ESF expenditures. Cause: District oversight. Effect: The funds spent on these purchases may be subject to review by or return to the awarding agency. Questioned Costs: $240,801. This is the total of the solar financed purchase agreement payments charged to Resource 3213 during the 2022-23 year. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the District obtain prior approval from CDE for all capital expenditure purchases from the Education Stabilization Fund in excess of $5,000 for capital projects. Views of Responsible Officials: See Corrective Action Plan on following page.
Finding 2023-004
FINDING #2023-004: EDUCATION STABILIZATION FUNDS (ESF) – EQUIPMENT AND OTHER CAPITAL EXPENDITURES (50000) Program Names: Elementary and Secondary School Emergency Relief III (ESSER III) Fund (Resource 3213) Assistance Listing Number: 84.425 Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria: Consistent with 2 CFR section 200.311 (real property), section 200.313 (equipment), and section 200.439 (equipment and other capital expenditures) ESF funds may be used to purchase equipment. Capital expenditures for general and special purpose equipment purchases are subject to prior approval by ED or the pass-through entity. Condition: Through testing of a representative sample of ESF expenditures, we noted used funds did not appear to be pre-approved by the California Department of Education (CDE). The District used ESF Funds to pay for a portion of their financed purchase agreement for solar. The District did not receive pre-approval to utilize the funds in this way. In addition, multi-year payment contracts must all occur within the grant period, of which requires funds to be obligated by September 30, 2024. The payment schedule for the financed purchase agreement exceeds the grant period. Context: The condition was identified through the testing of ESF expenditures. Cause: District oversight. Effect: The funds spent on these purchases may be subject to review by or return to the awarding agency. Questioned Costs: $240,801. This is the total of the solar financed purchase agreement payments charged to Resource 3213 during the 2022-23 year. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the District obtain prior approval from CDE for all capital expenditure purchases from the Education Stabilization Fund in excess of $5,000 for capital projects. Views of Responsible Officials: See Corrective Action Plan on following page.
Finding 2023-004
FINDING #2023-004: EDUCATION STABILIZATION FUNDS (ESF) – EQUIPMENT AND OTHER CAPITAL EXPENDITURES (50000) Program Names: Elementary and Secondary School Emergency Relief III (ESSER III) Fund (Resource 3213) Assistance Listing Number: 84.425 Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria: Consistent with 2 CFR section 200.311 (real property), section 200.313 (equipment), and section 200.439 (equipment and other capital expenditures) ESF funds may be used to purchase equipment. Capital expenditures for general and special purpose equipment purchases are subject to prior approval by ED or the pass-through entity. Condition: Through testing of a representative sample of ESF expenditures, we noted used funds did not appear to be pre-approved by the California Department of Education (CDE). The District used ESF Funds to pay for a portion of their financed purchase agreement for solar. The District did not receive pre-approval to utilize the funds in this way. In addition, multi-year payment contracts must all occur within the grant period, of which requires funds to be obligated by September 30, 2024. The payment schedule for the financed purchase agreement exceeds the grant period. Context: The condition was identified through the testing of ESF expenditures. Cause: District oversight. Effect: The funds spent on these purchases may be subject to review by or return to the awarding agency. Questioned Costs: $240,801. This is the total of the solar financed purchase agreement payments charged to Resource 3213 during the 2022-23 year. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the District obtain prior approval from CDE for all capital expenditure purchases from the Education Stabilization Fund in excess of $5,000 for capital projects. Views of Responsible Officials: See Corrective Action Plan on following page.
Finding 2023-004
FINDING #2023-004: EDUCATION STABILIZATION FUNDS (ESF) – EQUIPMENT AND OTHER CAPITAL EXPENDITURES (50000) Program Names: Elementary and Secondary School Emergency Relief III (ESSER III) Fund (Resource 3213) Assistance Listing Number: 84.425 Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria: Consistent with 2 CFR section 200.311 (real property), section 200.313 (equipment), and section 200.439 (equipment and other capital expenditures) ESF funds may be used to purchase equipment. Capital expenditures for general and special purpose equipment purchases are subject to prior approval by ED or the pass-through entity. Condition: Through testing of a representative sample of ESF expenditures, we noted used funds did not appear to be pre-approved by the California Department of Education (CDE). The District used ESF Funds to pay for a portion of their financed purchase agreement for solar. The District did not receive pre-approval to utilize the funds in this way. In addition, multi-year payment contracts must all occur within the grant period, of which requires funds to be obligated by September 30, 2024. The payment schedule for the financed purchase agreement exceeds the grant period. Context: The condition was identified through the testing of ESF expenditures. Cause: District oversight. Effect: The funds spent on these purchases may be subject to review by or return to the awarding agency. Questioned Costs: $240,801. This is the total of the solar financed purchase agreement payments charged to Resource 3213 during the 2022-23 year. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the District obtain prior approval from CDE for all capital expenditure purchases from the Education Stabilization Fund in excess of $5,000 for capital projects. Views of Responsible Officials: See Corrective Action Plan on following page.
Finding 2023-004
FINDING #2023-004: EDUCATION STABILIZATION FUNDS (ESF) – EQUIPMENT AND OTHER CAPITAL EXPENDITURES (50000) Program Names: Elementary and Secondary School Emergency Relief III (ESSER III) Fund (Resource 3213) Assistance Listing Number: 84.425 Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria: Consistent with 2 CFR section 200.311 (real property), section 200.313 (equipment), and section 200.439 (equipment and other capital expenditures) ESF funds may be used to purchase equipment. Capital expenditures for general and special purpose equipment purchases are subject to prior approval by ED or the pass-through entity. Condition: Through testing of a representative sample of ESF expenditures, we noted used funds did not appear to be pre-approved by the California Department of Education (CDE). The District used ESF Funds to pay for a portion of their financed purchase agreement for solar. The District did not receive pre-approval to utilize the funds in this way. In addition, multi-year payment contracts must all occur within the grant period, of which requires funds to be obligated by September 30, 2024. The payment schedule for the financed purchase agreement exceeds the grant period. Context: The condition was identified through the testing of ESF expenditures. Cause: District oversight. Effect: The funds spent on these purchases may be subject to review by or return to the awarding agency. Questioned Costs: $240,801. This is the total of the solar financed purchase agreement payments charged to Resource 3213 during the 2022-23 year. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the District obtain prior approval from CDE for all capital expenditure purchases from the Education Stabilization Fund in excess of $5,000 for capital projects. Views of Responsible Officials: See Corrective Action Plan on following page.
Finding 2023-004
FINDING #2023-004: EDUCATION STABILIZATION FUNDS (ESF) – EQUIPMENT AND OTHER CAPITAL EXPENDITURES (50000) Program Names: Elementary and Secondary School Emergency Relief III (ESSER III) Fund (Resource 3213) Assistance Listing Number: 84.425 Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria: Consistent with 2 CFR section 200.311 (real property), section 200.313 (equipment), and section 200.439 (equipment and other capital expenditures) ESF funds may be used to purchase equipment. Capital expenditures for general and special purpose equipment purchases are subject to prior approval by ED or the pass-through entity. Condition: Through testing of a representative sample of ESF expenditures, we noted used funds did not appear to be pre-approved by the California Department of Education (CDE). The District used ESF Funds to pay for a portion of their financed purchase agreement for solar. The District did not receive pre-approval to utilize the funds in this way. In addition, multi-year payment contracts must all occur within the grant period, of which requires funds to be obligated by September 30, 2024. The payment schedule for the financed purchase agreement exceeds the grant period. Context: The condition was identified through the testing of ESF expenditures. Cause: District oversight. Effect: The funds spent on these purchases may be subject to review by or return to the awarding agency. Questioned Costs: $240,801. This is the total of the solar financed purchase agreement payments charged to Resource 3213 during the 2022-23 year. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the District obtain prior approval from CDE for all capital expenditure purchases from the Education Stabilization Fund in excess of $5,000 for capital projects. Views of Responsible Officials: See Corrective Action Plan on following page.
Finding 2023-004
FINDING #2023-004: EDUCATION STABILIZATION FUNDS (ESF) – EQUIPMENT AND OTHER CAPITAL EXPENDITURES (50000) Program Names: Elementary and Secondary School Emergency Relief III (ESSER III) Fund (Resource 3213) Assistance Listing Number: 84.425 Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria: Consistent with 2 CFR section 200.311 (real property), section 200.313 (equipment), and section 200.439 (equipment and other capital expenditures) ESF funds may be used to purchase equipment. Capital expenditures for general and special purpose equipment purchases are subject to prior approval by ED or the pass-through entity. Condition: Through testing of a representative sample of ESF expenditures, we noted used funds did not appear to be pre-approved by the California Department of Education (CDE). The District used ESF Funds to pay for a portion of their financed purchase agreement for solar. The District did not receive pre-approval to utilize the funds in this way. In addition, multi-year payment contracts must all occur within the grant period, of which requires funds to be obligated by September 30, 2024. The payment schedule for the financed purchase agreement exceeds the grant period. Context: The condition was identified through the testing of ESF expenditures. Cause: District oversight. Effect: The funds spent on these purchases may be subject to review by or return to the awarding agency. Questioned Costs: $240,801. This is the total of the solar financed purchase agreement payments charged to Resource 3213 during the 2022-23 year. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the District obtain prior approval from CDE for all capital expenditure purchases from the Education Stabilization Fund in excess of $5,000 for capital projects. Views of Responsible Officials: See Corrective Action Plan on following page.
Finding 2023-004
FINDING #2023-004: EDUCATION STABILIZATION FUNDS (ESF) – EQUIPMENT AND OTHER CAPITAL EXPENDITURES (50000) Program Names: Elementary and Secondary School Emergency Relief III (ESSER III) Fund (Resource 3213) Assistance Listing Number: 84.425 Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria: Consistent with 2 CFR section 200.311 (real property), section 200.313 (equipment), and section 200.439 (equipment and other capital expenditures) ESF funds may be used to purchase equipment. Capital expenditures for general and special purpose equipment purchases are subject to prior approval by ED or the pass-through entity. Condition: Through testing of a representative sample of ESF expenditures, we noted used funds did not appear to be pre-approved by the California Department of Education (CDE). The District used ESF Funds to pay for a portion of their financed purchase agreement for solar. The District did not receive pre-approval to utilize the funds in this way. In addition, multi-year payment contracts must all occur within the grant period, of which requires funds to be obligated by September 30, 2024. The payment schedule for the financed purchase agreement exceeds the grant period. Context: The condition was identified through the testing of ESF expenditures. Cause: District oversight. Effect: The funds spent on these purchases may be subject to review by or return to the awarding agency. Questioned Costs: $240,801. This is the total of the solar financed purchase agreement payments charged to Resource 3213 during the 2022-23 year. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the District obtain prior approval from CDE for all capital expenditure purchases from the Education Stabilization Fund in excess of $5,000 for capital projects. Views of Responsible Officials: See Corrective Action Plan on following page.
Finding 2023-004
FINDING #2023-004: EDUCATION STABILIZATION FUNDS (ESF) – EQUIPMENT AND OTHER CAPITAL EXPENDITURES (50000) Program Names: Elementary and Secondary School Emergency Relief III (ESSER III) Fund (Resource 3213) Assistance Listing Number: 84.425 Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria: Consistent with 2 CFR section 200.311 (real property), section 200.313 (equipment), and section 200.439 (equipment and other capital expenditures) ESF funds may be used to purchase equipment. Capital expenditures for general and special purpose equipment purchases are subject to prior approval by ED or the pass-through entity. Condition: Through testing of a representative sample of ESF expenditures, we noted used funds did not appear to be pre-approved by the California Department of Education (CDE). The District used ESF Funds to pay for a portion of their financed purchase agreement for solar. The District did not receive pre-approval to utilize the funds in this way. In addition, multi-year payment contracts must all occur within the grant period, of which requires funds to be obligated by September 30, 2024. The payment schedule for the financed purchase agreement exceeds the grant period. Context: The condition was identified through the testing of ESF expenditures. Cause: District oversight. Effect: The funds spent on these purchases may be subject to review by or return to the awarding agency. Questioned Costs: $240,801. This is the total of the solar financed purchase agreement payments charged to Resource 3213 during the 2022-23 year. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the District obtain prior approval from CDE for all capital expenditure purchases from the Education Stabilization Fund in excess of $5,000 for capital projects. Views of Responsible Officials: See Corrective Action Plan on following page.