FAC Explorer

Audit 296927

FY End
2023-06-30
Total Expended
$78.89M
Findings
4
Programs
19
Organization: Moreno Valley Unified School District (CA)
Year: 2023 Accepted: 2024-03-22
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
383920 2023-004 Significant Deficiency - N
383921 2023-004 Significant Deficiency - N
960362 2023-004 Significant Deficiency - N
960363 2023-004 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
10.553 School Breakfast Program $2.93M - 0
93.600 Head Start $2.68M - 0
84.367 Improving Teacher Quality State Grants $1.37M - 0
84.027 Special Education_grants to States $1.35M Yes 0
84.424 Student Support and Academic Enrichment Program $959,405 - 0
84.365 English Language Acquisition State Grants $942,202 - 0
10.555 National School Lunch Program $739,455 - 0
10.582 Fresh Fruit and Vegetable Program $563,694 - 0
84.010 Title I Grants to Local Educational Agencies $449,460 Yes 1
84.048 Career and Technical Education -- Basic Grants to States $365,905 - 0
16.839 Stop School Violence $212,422 - 0
84.425 Education Stabilization Fund $180,723 Yes 0
84.196 Education for Homeless Children and Youth $177,546 - 0
10.558 Child and Adult Care Food Program $160,923 - 0
84.002 Adult Education - Basic Grants to States $61,490 - 0
84.181 Special Education-Grants for Infants and Families $56,047 - 0
93.575 Child Care and Development Block Grant $42,978 - 0
84.323 Special Education - State Personnel Development $3,935 - 0
84.173 Special Education_preschool Grants $1,436 Yes 0

Contacts

Name Title Type
Y3HNUPX9KVK6 Susana Lopez Auditee
9515717500 Bobby J. Patel 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 ten percent de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards (the schedule) includes the federal award activity of the Moreno Valley 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 financial position, changes in net position and fund balance, or cash flows of the District.
Title: Food Donation 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 ten percent 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, 2023, the District did not report any commodities in inventory.

Finding Details

Finding 2023-004
50000 - Special Tests and Provisions – Annual Report Card, High School Graduation Rate (Significant Deficiency in Internal Controls, Noncompliance) Federal Program Affected: Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: Title I, Part A Assistance Listing Number: 84.010 Compliance Requirement: N (Special Tests and Provisions) Criteria or Specific Requirements According to U.S. Code, Title 20, Chapter 70, Subchapter VII, Part A, Section 7801(23)(B), school districts are required to maintain written documentation to support the removal of students from the extended-year adjusted cohort. Condition During the review of available documentation for 26 sampled students who were removed from the extended-year adjusted cohort, it was observed that the District had failed to maintain the necessary written documentation to support the removal of 14 students from the cohort. Questioned Costs There are no questioned costs associated with this finding. Context The condition was identified through review of provided records for selected students who were removed from the cohort. Effect Due to the District’s failure to maintain written documentation to support the removal of students from the cohort, the District is not compliant with the requirements of U.S. Code, Title 20, Chapter 70, Subchapter VII, Part A, Section 7801(23)(B). Cause The cause of this non-compliance finding is the District’s failure to implement proper recordkeeping practices and procedures to ensure the maintenance of written documentation for removal of students from the extended-year adjusted cohort. Repeat Finding No. Recommendation To address this compliance finding, it is recommended that the District develop and implement a comprehensive policy and procedure regarding the maintenance of written documentation to support the removal of students from the extended-year adjusted cohort. The District should train relevant staff members on the new policy and procedures, emphasizing the importance of accurate record-keeping and compliance with federal regulations.
Finding 2023-004
50000 - Special Tests and Provisions – Annual Report Card, High School Graduation Rate (Significant Deficiency in Internal Controls, Noncompliance) Federal Program Affected: Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: Title I, Part A Assistance Listing Number: 84.010 Compliance Requirement: N (Special Tests and Provisions) Criteria or Specific Requirements According to U.S. Code, Title 20, Chapter 70, Subchapter VII, Part A, Section 7801(23)(B), school districts are required to maintain written documentation to support the removal of students from the extended-year adjusted cohort. Condition During the review of available documentation for 26 sampled students who were removed from the extended-year adjusted cohort, it was observed that the District had failed to maintain the necessary written documentation to support the removal of 14 students from the cohort. Questioned Costs There are no questioned costs associated with this finding. Context The condition was identified through review of provided records for selected students who were removed from the cohort. Effect Due to the District’s failure to maintain written documentation to support the removal of students from the cohort, the District is not compliant with the requirements of U.S. Code, Title 20, Chapter 70, Subchapter VII, Part A, Section 7801(23)(B). Cause The cause of this non-compliance finding is the District’s failure to implement proper recordkeeping practices and procedures to ensure the maintenance of written documentation for removal of students from the extended-year adjusted cohort. Repeat Finding No. Recommendation To address this compliance finding, it is recommended that the District develop and implement a comprehensive policy and procedure regarding the maintenance of written documentation to support the removal of students from the extended-year adjusted cohort. The District should train relevant staff members on the new policy and procedures, emphasizing the importance of accurate record-keeping and compliance with federal regulations.
Finding 2023-004
50000 - Special Tests and Provisions – Annual Report Card, High School Graduation Rate (Significant Deficiency in Internal Controls, Noncompliance) Federal Program Affected: Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: Title I, Part A Assistance Listing Number: 84.010 Compliance Requirement: N (Special Tests and Provisions) Criteria or Specific Requirements According to U.S. Code, Title 20, Chapter 70, Subchapter VII, Part A, Section 7801(23)(B), school districts are required to maintain written documentation to support the removal of students from the extended-year adjusted cohort. Condition During the review of available documentation for 26 sampled students who were removed from the extended-year adjusted cohort, it was observed that the District had failed to maintain the necessary written documentation to support the removal of 14 students from the cohort. Questioned Costs There are no questioned costs associated with this finding. Context The condition was identified through review of provided records for selected students who were removed from the cohort. Effect Due to the District’s failure to maintain written documentation to support the removal of students from the cohort, the District is not compliant with the requirements of U.S. Code, Title 20, Chapter 70, Subchapter VII, Part A, Section 7801(23)(B). Cause The cause of this non-compliance finding is the District’s failure to implement proper recordkeeping practices and procedures to ensure the maintenance of written documentation for removal of students from the extended-year adjusted cohort. Repeat Finding No. Recommendation To address this compliance finding, it is recommended that the District develop and implement a comprehensive policy and procedure regarding the maintenance of written documentation to support the removal of students from the extended-year adjusted cohort. The District should train relevant staff members on the new policy and procedures, emphasizing the importance of accurate record-keeping and compliance with federal regulations.
Finding 2023-004
50000 - Special Tests and Provisions – Annual Report Card, High School Graduation Rate (Significant Deficiency in Internal Controls, Noncompliance) Federal Program Affected: Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: Title I, Part A Assistance Listing Number: 84.010 Compliance Requirement: N (Special Tests and Provisions) Criteria or Specific Requirements According to U.S. Code, Title 20, Chapter 70, Subchapter VII, Part A, Section 7801(23)(B), school districts are required to maintain written documentation to support the removal of students from the extended-year adjusted cohort. Condition During the review of available documentation for 26 sampled students who were removed from the extended-year adjusted cohort, it was observed that the District had failed to maintain the necessary written documentation to support the removal of 14 students from the cohort. Questioned Costs There are no questioned costs associated with this finding. Context The condition was identified through review of provided records for selected students who were removed from the cohort. Effect Due to the District’s failure to maintain written documentation to support the removal of students from the cohort, the District is not compliant with the requirements of U.S. Code, Title 20, Chapter 70, Subchapter VII, Part A, Section 7801(23)(B). Cause The cause of this non-compliance finding is the District’s failure to implement proper recordkeeping practices and procedures to ensure the maintenance of written documentation for removal of students from the extended-year adjusted cohort. Repeat Finding No. Recommendation To address this compliance finding, it is recommended that the District develop and implement a comprehensive policy and procedure regarding the maintenance of written documentation to support the removal of students from the extended-year adjusted cohort. The District should train relevant staff members on the new policy and procedures, emphasizing the importance of accurate record-keeping and compliance with federal regulations.