FAC Explorer

Audit 298972

FY End
2023-06-30
Total Expended
$73.01M
Findings
12
Programs
15
Organization: Palmdale School District (CA)
Year: 2023 Accepted: 2024-03-27
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
386661 2023-002 Significant Deficiency - L
386662 2023-002 Significant Deficiency - L
386663 2023-002 Significant Deficiency - L
386664 2023-002 Significant Deficiency - L
386665 2023-002 Significant Deficiency - L
386666 2023-002 Significant Deficiency - L
963103 2023-002 Significant Deficiency - L
963104 2023-002 Significant Deficiency - L
963105 2023-002 Significant Deficiency - L
963106 2023-002 Significant Deficiency - L
963107 2023-002 Significant Deficiency - L
963108 2023-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
10.553 School Breakfast Program $4.12M Yes 0
84.027 Special Education_grants to States $1.18M Yes 0
93.600 Head Start $903,602 - 0
84.165 Magnet Schools Assistance $871,520 - 0
84.010 Title I Grants to Local Educational Agencies $839,653 - 0
84.365 English Language Acquisition State Grants $748,188 - 0
84.367 Improving Teacher Quality State Grants $742,039 - 0
84.424 Student Support and Academic Enrichment Program $439,181 - 0
10.555 National School Lunch Program $363,154 Yes 0
84.181 Special Education-Grants for Infants and Families $138,566 - 0
10.558 Child and Adult Care Food Program $119,112 Yes 0
84.425 Education Stabilization Fund $77,267 Yes 0
84.011 Migrant Education_state Grant Program $72,570 - 0
93.575 Child Care and Development Block Grant $71,430 - 0
84.173 Special Education_preschool Grants $3,325 Yes 0

Contacts

Name Title Type
HKL8DKNSXUC9 Dr. Francis Ufondu Auditee
6617896512 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, except for subrecipient expenditures, which are recorded on the cash basis. 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. 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 Palmdale 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 or fund balance of the District.
Title: Food Donation Accounting Policies: Expenditures reported in the schedule are reported on the modified accrual basis of accounting, except for subrecipient expenditures, which are recorded on the cash basis. 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. 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 2023-002
50000 (Reporting, Significant Deficiency, and Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: Education Stabilization Fund Assistance Listing Numbers: 84.425C, 84.425D, 84.425U Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of reports to the awarding agency or pass-through entity. Condition The District was unable to provide supporting documents that agreed to the full-time equivalent (FTE) information as of September 30, 2019 reported to the California Department of Education on the Annual Report submission dated January 29, 2021. Questioned Costs There were no questioned costs associated with the identified condition. Context The District was unable to provide supporting documents that agreed to the full-time equivalent (FTE) information as of September 30, 2019 reported to the California Department of Education on the Annual Report submission dated January 29, 2021. 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 federal program records. Repeat Finding No. Recommendation The District should ensure that all federal program reports are supported by adequate records. These records should be maintained for a period of three years from the date of submission of the reports to the awarding agency or pass-through entity.
Finding 2023-002
50000 (Reporting, Significant Deficiency, and Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: Education Stabilization Fund Assistance Listing Numbers: 84.425C, 84.425D, 84.425U Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of reports to the awarding agency or pass-through entity. Condition The District was unable to provide supporting documents that agreed to the full-time equivalent (FTE) information as of September 30, 2019 reported to the California Department of Education on the Annual Report submission dated January 29, 2021. Questioned Costs There were no questioned costs associated with the identified condition. Context The District was unable to provide supporting documents that agreed to the full-time equivalent (FTE) information as of September 30, 2019 reported to the California Department of Education on the Annual Report submission dated January 29, 2021. 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 federal program records. Repeat Finding No. Recommendation The District should ensure that all federal program reports are supported by adequate records. These records should be maintained for a period of three years from the date of submission of the reports to the awarding agency or pass-through entity.
Finding 2023-002
50000 (Reporting, Significant Deficiency, and Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: Education Stabilization Fund Assistance Listing Numbers: 84.425C, 84.425D, 84.425U Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of reports to the awarding agency or pass-through entity. Condition The District was unable to provide supporting documents that agreed to the full-time equivalent (FTE) information as of September 30, 2019 reported to the California Department of Education on the Annual Report submission dated January 29, 2021. Questioned Costs There were no questioned costs associated with the identified condition. Context The District was unable to provide supporting documents that agreed to the full-time equivalent (FTE) information as of September 30, 2019 reported to the California Department of Education on the Annual Report submission dated January 29, 2021. 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 federal program records. Repeat Finding No. Recommendation The District should ensure that all federal program reports are supported by adequate records. These records should be maintained for a period of three years from the date of submission of the reports to the awarding agency or pass-through entity.
Finding 2023-002
50000 (Reporting, Significant Deficiency, and Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: Education Stabilization Fund Assistance Listing Numbers: 84.425C, 84.425D, 84.425U Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of reports to the awarding agency or pass-through entity. Condition The District was unable to provide supporting documents that agreed to the full-time equivalent (FTE) information as of September 30, 2019 reported to the California Department of Education on the Annual Report submission dated January 29, 2021. Questioned Costs There were no questioned costs associated with the identified condition. Context The District was unable to provide supporting documents that agreed to the full-time equivalent (FTE) information as of September 30, 2019 reported to the California Department of Education on the Annual Report submission dated January 29, 2021. 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 federal program records. Repeat Finding No. Recommendation The District should ensure that all federal program reports are supported by adequate records. These records should be maintained for a period of three years from the date of submission of the reports to the awarding agency or pass-through entity.
Finding 2023-002
50000 (Reporting, Significant Deficiency, and Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: Education Stabilization Fund Assistance Listing Numbers: 84.425C, 84.425D, 84.425U Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of reports to the awarding agency or pass-through entity. Condition The District was unable to provide supporting documents that agreed to the full-time equivalent (FTE) information as of September 30, 2019 reported to the California Department of Education on the Annual Report submission dated January 29, 2021. Questioned Costs There were no questioned costs associated with the identified condition. Context The District was unable to provide supporting documents that agreed to the full-time equivalent (FTE) information as of September 30, 2019 reported to the California Department of Education on the Annual Report submission dated January 29, 2021. 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 federal program records. Repeat Finding No. Recommendation The District should ensure that all federal program reports are supported by adequate records. These records should be maintained for a period of three years from the date of submission of the reports to the awarding agency or pass-through entity.
Finding 2023-002
50000 (Reporting, Significant Deficiency, and Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: Education Stabilization Fund Assistance Listing Numbers: 84.425C, 84.425D, 84.425U Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of reports to the awarding agency or pass-through entity. Condition The District was unable to provide supporting documents that agreed to the full-time equivalent (FTE) information as of September 30, 2019 reported to the California Department of Education on the Annual Report submission dated January 29, 2021. Questioned Costs There were no questioned costs associated with the identified condition. Context The District was unable to provide supporting documents that agreed to the full-time equivalent (FTE) information as of September 30, 2019 reported to the California Department of Education on the Annual Report submission dated January 29, 2021. 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 federal program records. Repeat Finding No. Recommendation The District should ensure that all federal program reports are supported by adequate records. These records should be maintained for a period of three years from the date of submission of the reports to the awarding agency or pass-through entity.
Finding 2023-002
50000 (Reporting, Significant Deficiency, and Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: Education Stabilization Fund Assistance Listing Numbers: 84.425C, 84.425D, 84.425U Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of reports to the awarding agency or pass-through entity. Condition The District was unable to provide supporting documents that agreed to the full-time equivalent (FTE) information as of September 30, 2019 reported to the California Department of Education on the Annual Report submission dated January 29, 2021. Questioned Costs There were no questioned costs associated with the identified condition. Context The District was unable to provide supporting documents that agreed to the full-time equivalent (FTE) information as of September 30, 2019 reported to the California Department of Education on the Annual Report submission dated January 29, 2021. 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 federal program records. Repeat Finding No. Recommendation The District should ensure that all federal program reports are supported by adequate records. These records should be maintained for a period of three years from the date of submission of the reports to the awarding agency or pass-through entity.
Finding 2023-002
50000 (Reporting, Significant Deficiency, and Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: Education Stabilization Fund Assistance Listing Numbers: 84.425C, 84.425D, 84.425U Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of reports to the awarding agency or pass-through entity. Condition The District was unable to provide supporting documents that agreed to the full-time equivalent (FTE) information as of September 30, 2019 reported to the California Department of Education on the Annual Report submission dated January 29, 2021. Questioned Costs There were no questioned costs associated with the identified condition. Context The District was unable to provide supporting documents that agreed to the full-time equivalent (FTE) information as of September 30, 2019 reported to the California Department of Education on the Annual Report submission dated January 29, 2021. 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 federal program records. Repeat Finding No. Recommendation The District should ensure that all federal program reports are supported by adequate records. These records should be maintained for a period of three years from the date of submission of the reports to the awarding agency or pass-through entity.
Finding 2023-002
50000 (Reporting, Significant Deficiency, and Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: Education Stabilization Fund Assistance Listing Numbers: 84.425C, 84.425D, 84.425U Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of reports to the awarding agency or pass-through entity. Condition The District was unable to provide supporting documents that agreed to the full-time equivalent (FTE) information as of September 30, 2019 reported to the California Department of Education on the Annual Report submission dated January 29, 2021. Questioned Costs There were no questioned costs associated with the identified condition. Context The District was unable to provide supporting documents that agreed to the full-time equivalent (FTE) information as of September 30, 2019 reported to the California Department of Education on the Annual Report submission dated January 29, 2021. 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 federal program records. Repeat Finding No. Recommendation The District should ensure that all federal program reports are supported by adequate records. These records should be maintained for a period of three years from the date of submission of the reports to the awarding agency or pass-through entity.
Finding 2023-002
50000 (Reporting, Significant Deficiency, and Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: Education Stabilization Fund Assistance Listing Numbers: 84.425C, 84.425D, 84.425U Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of reports to the awarding agency or pass-through entity. Condition The District was unable to provide supporting documents that agreed to the full-time equivalent (FTE) information as of September 30, 2019 reported to the California Department of Education on the Annual Report submission dated January 29, 2021. Questioned Costs There were no questioned costs associated with the identified condition. Context The District was unable to provide supporting documents that agreed to the full-time equivalent (FTE) information as of September 30, 2019 reported to the California Department of Education on the Annual Report submission dated January 29, 2021. 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 federal program records. Repeat Finding No. Recommendation The District should ensure that all federal program reports are supported by adequate records. These records should be maintained for a period of three years from the date of submission of the reports to the awarding agency or pass-through entity.
Finding 2023-002
50000 (Reporting, Significant Deficiency, and Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: Education Stabilization Fund Assistance Listing Numbers: 84.425C, 84.425D, 84.425U Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of reports to the awarding agency or pass-through entity. Condition The District was unable to provide supporting documents that agreed to the full-time equivalent (FTE) information as of September 30, 2019 reported to the California Department of Education on the Annual Report submission dated January 29, 2021. Questioned Costs There were no questioned costs associated with the identified condition. Context The District was unable to provide supporting documents that agreed to the full-time equivalent (FTE) information as of September 30, 2019 reported to the California Department of Education on the Annual Report submission dated January 29, 2021. 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 federal program records. Repeat Finding No. Recommendation The District should ensure that all federal program reports are supported by adequate records. These records should be maintained for a period of three years from the date of submission of the reports to the awarding agency or pass-through entity.
Finding 2023-002
50000 (Reporting, Significant Deficiency, and Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: Education Stabilization Fund Assistance Listing Numbers: 84.425C, 84.425D, 84.425U Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of reports to the awarding agency or pass-through entity. Condition The District was unable to provide supporting documents that agreed to the full-time equivalent (FTE) information as of September 30, 2019 reported to the California Department of Education on the Annual Report submission dated January 29, 2021. Questioned Costs There were no questioned costs associated with the identified condition. Context The District was unable to provide supporting documents that agreed to the full-time equivalent (FTE) information as of September 30, 2019 reported to the California Department of Education on the Annual Report submission dated January 29, 2021. 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 federal program records. Repeat Finding No. Recommendation The District should ensure that all federal program reports are supported by adequate records. These records should be maintained for a period of three years from the date of submission of the reports to the awarding agency or pass-through entity.