Audit 300112

FY End
2023-06-30
Total Expended
$1.73M
Findings
16
Programs
11
Year: 2023 Accepted: 2024-03-28

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
388316 2023-001 - - AB
388317 2023-001 - - AB
388318 2023-001 - - AB
388319 2023-001 - - AB
388320 2023-001 - - AB
388321 2023-001 - - AB
388322 2023-001 - - AB
388323 2023-001 - - AB
964758 2023-001 - - AB
964759 2023-001 - - AB
964760 2023-001 - - AB
964761 2023-001 - - AB
964762 2023-001 - - AB
964763 2023-001 - - AB
964764 2023-001 - - AB
964765 2023-001 - - AB

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $212,227 - 0
10.553 School Breakfast Program $115,426 - 0
84.425U Education Stabilization Fund $92,100 Yes 1
84.367 Improving Teacher Quality State Grants $52,999 - 0
10.555 National School Lunch Program $32,720 - 0
84.424 Student Support and Academic Enrichment Program $19,407 - 0
84.027A Special Education_grants to States $9,624 - 0
84.173 Special Education_preschool Grants $9,042 - 0
84.425 Education Stabilization Fund $6,387 Yes 1
84.027 Special Education_grants to States $1,854 - 0
84.365 English Language Acquisition State Grants $1,659 - 0

Contacts

Name Title Type
DH9GSW27DU51 Kay, Vang Auditee
7079672708 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. The District has not elected to use the 10 percent de minimis indirect cost rate.

Finding Details

Auditor selected employees with salaries coded to the Education Stabilization Fund. Two of Five employees tested with salaries coded to the Education Stabilization Fund during the fiscal year did not have any time certifications on file for the 2022-23 year. It is required that the time certifications for single-funded employees be prepared twice a year and monthly for multi- funded employees.
Auditor selected employees with salaries coded to the Education Stabilization Fund. Two of Five employees tested with salaries coded to the Education Stabilization Fund during the fiscal year did not have any time certifications on file for the 2022-23 year. It is required that the time certifications for single-funded employees be prepared twice a year and monthly for multi- funded employees.
Auditor selected employees with salaries coded to the Education Stabilization Fund. Two of Five employees tested with salaries coded to the Education Stabilization Fund during the fiscal year did not have any time certifications on file for the 2022-23 year. It is required that the time certifications for single-funded employees be prepared twice a year and monthly for multi- funded employees.
Auditor selected employees with salaries coded to the Education Stabilization Fund. Two of Five employees tested with salaries coded to the Education Stabilization Fund during the fiscal year did not have any time certifications on file for the 2022-23 year. It is required that the time certifications for single-funded employees be prepared twice a year and monthly for multi- funded employees.
Auditor selected employees with salaries coded to the Education Stabilization Fund. Two of Five employees tested with salaries coded to the Education Stabilization Fund during the fiscal year did not have any time certifications on file for the 2022-23 year. It is required that the time certifications for single-funded employees be prepared twice a year and monthly for multi- funded employees.
Auditor selected employees with salaries coded to the Education Stabilization Fund. Two of Five employees tested with salaries coded to the Education Stabilization Fund during the fiscal year did not have any time certifications on file for the 2022-23 year. It is required that the time certifications for single-funded employees be prepared twice a year and monthly for multi- funded employees.
Auditor selected employees with salaries coded to the Education Stabilization Fund. Two of Five employees tested with salaries coded to the Education Stabilization Fund during the fiscal year did not have any time certifications on file for the 2022-23 year. It is required that the time certifications for single-funded employees be prepared twice a year and monthly for multi- funded employees.
Auditor selected employees with salaries coded to the Education Stabilization Fund. Two of Five employees tested with salaries coded to the Education Stabilization Fund during the fiscal year did not have any time certifications on file for the 2022-23 year. It is required that the time certifications for single-funded employees be prepared twice a year and monthly for multi- funded employees.
Auditor selected employees with salaries coded to the Education Stabilization Fund. Two of Five employees tested with salaries coded to the Education Stabilization Fund during the fiscal year did not have any time certifications on file for the 2022-23 year. It is required that the time certifications for single-funded employees be prepared twice a year and monthly for multi- funded employees.
Auditor selected employees with salaries coded to the Education Stabilization Fund. Two of Five employees tested with salaries coded to the Education Stabilization Fund during the fiscal year did not have any time certifications on file for the 2022-23 year. It is required that the time certifications for single-funded employees be prepared twice a year and monthly for multi- funded employees.
Auditor selected employees with salaries coded to the Education Stabilization Fund. Two of Five employees tested with salaries coded to the Education Stabilization Fund during the fiscal year did not have any time certifications on file for the 2022-23 year. It is required that the time certifications for single-funded employees be prepared twice a year and monthly for multi- funded employees.
Auditor selected employees with salaries coded to the Education Stabilization Fund. Two of Five employees tested with salaries coded to the Education Stabilization Fund during the fiscal year did not have any time certifications on file for the 2022-23 year. It is required that the time certifications for single-funded employees be prepared twice a year and monthly for multi- funded employees.
Auditor selected employees with salaries coded to the Education Stabilization Fund. Two of Five employees tested with salaries coded to the Education Stabilization Fund during the fiscal year did not have any time certifications on file for the 2022-23 year. It is required that the time certifications for single-funded employees be prepared twice a year and monthly for multi- funded employees.
Auditor selected employees with salaries coded to the Education Stabilization Fund. Two of Five employees tested with salaries coded to the Education Stabilization Fund during the fiscal year did not have any time certifications on file for the 2022-23 year. It is required that the time certifications for single-funded employees be prepared twice a year and monthly for multi- funded employees.
Auditor selected employees with salaries coded to the Education Stabilization Fund. Two of Five employees tested with salaries coded to the Education Stabilization Fund during the fiscal year did not have any time certifications on file for the 2022-23 year. It is required that the time certifications for single-funded employees be prepared twice a year and monthly for multi- funded employees.
Auditor selected employees with salaries coded to the Education Stabilization Fund. Two of Five employees tested with salaries coded to the Education Stabilization Fund during the fiscal year did not have any time certifications on file for the 2022-23 year. It is required that the time certifications for single-funded employees be prepared twice a year and monthly for multi- funded employees.