FAC Explorer

Audit 306933

FY End
2023-06-30
Total Expended
$68.07M
Findings
4
Programs
18
Organization: Rialto Unified School District (CA)
Year: 2023 Accepted: 2024-05-22
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
398250 2023-001 Significant Deficiency - N
398251 2023-001 Significant Deficiency - N
974692 2023-001 Significant Deficiency - N
974693 2023-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
10.553 School Breakfast Program $8.90M - 0
84.367 Improving Teacher Quality State Grants $1.49M - 0
10.555 National School Lunch Program $1.29M - 0
84.424 Student Support and Academic Enrichment Program $1.08M - 0
84.010 Title I Grants to Local Educational Agencies $905,288 Yes 1
10.559 Summer Food Service Program for Children $771,265 - 0
84.365 English Language Acquisition State Grants $695,288 - 0
10.582 Fresh Fruit and Vegetable Program $684,196 - 0
12.357 Rotc Language and Culture Training Grants $294,905 - 0
84.027 Special Education_grants to States $281,099 - 0
84.048 Career and Technical Education -- Basic Grants to States $280,864 - 0
84.287 Twenty-First Century Community Learning Centers $241,775 - 0
10.558 Child and Adult Care Food Program $134,843 - 0
84.002 Adult Education - Basic Grants to States $120,525 - 0
10.665 Schools and Roads - Grants to States $55,723 - 0
32.009 Emergency Connectivity Fund Program $49,016 - 0
84.425 Education Stabilization Fund $20,857 Yes 0
84.173 Special Education_preschool Grants $644 - 0

Contacts

Name Title Type
DJFBNCL1VYE3 Diane Romo Auditee
9098207700 Andrew Park 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 Rialto 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.

Finding Details

Finding 2023-001
2023-001 50000 – Title I, Part A – Annual Report Card, High School Graduation Rate Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: Title I, Part A, Basic Grants Low-Income and Neglected and School Improvement Funding for LEAs Assistance Listing Number: 84.010 Compliance Requirement: N (Special Tests & Provisions) Annual Report Card, High School Graduation Rate Criteria or Specific Requirements Local Education Agencies (LEAs) must report graduation rate data for all public high schools at the school and LEA levels using the four-year adjusted cohort rate and, at an LEA’s discretion, one or more extended-year adjusted cohort rates. Graduation rate data must be reported both in the aggregate and disaggregated by the subgroups in Section 1111(c)(2) of the Elementary and Secondary Education Act (ESEA), homeless status, status as a child in foster care using a four-year adjusted cohort graduation rate (and any extended-year adjusted cohort rates) (ESEA sections 1111(h)(1)(C)(iii)(II) and 8101(23), (25)(20 USC 6311(h)(1)(C)(iii)(II) and 7801(23), (25))). Written documentation must be maintained to remove a student from the cohort. Condition The District did not adequate maintain written documentation for five of the nine sampled students that were removed from the cohort. Questioned Costs There are no questioned costs associated with the condition identified. Context The condition was identified through review of supporting documentation for a sample of students who were identified as removed from the cohort on the California Longitudinal Pupil Achievement Data System (CALPADS) 15.2 Cohort Outcome report. Five of the nine sampled students identified as removed from the cohort on the CALPADS 15.2 Cohort Outcome report did not have adequate written documentation to support the removal of the students from the cohort. We determined the condition to be systematic for students transferring to schools within the United States. Effect The District has not complied with the requirement to maintain written documentation to remove a student from the cohort. Cause The condition arose due to lack of sufficient internal controls over compliance related to removal of students from the cohort. For students transferring to other schools within the United States, the District was not aware of the requirement to maintain documentation from the receiving school regarding the transfer. Repeat Finding No. Recommendation The District should ensure that they meet all of the requirements of ESEA. The District should revise their procedures to ensure that adequate written documentation for all students removed from the cohort is maintained and data inputted into the system is accurate. Corrective Action Plan and Views of Responsible Officials The District will revisit the drop protocols with staff to ensure that all required documentation is on file prior to processing drop code in the calpads.
Finding 2023-001
2023-001 50000 – Title I, Part A – Annual Report Card, High School Graduation Rate Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: Title I, Part A, Basic Grants Low-Income and Neglected and School Improvement Funding for LEAs Assistance Listing Number: 84.010 Compliance Requirement: N (Special Tests & Provisions) Annual Report Card, High School Graduation Rate Criteria or Specific Requirements Local Education Agencies (LEAs) must report graduation rate data for all public high schools at the school and LEA levels using the four-year adjusted cohort rate and, at an LEA’s discretion, one or more extended-year adjusted cohort rates. Graduation rate data must be reported both in the aggregate and disaggregated by the subgroups in Section 1111(c)(2) of the Elementary and Secondary Education Act (ESEA), homeless status, status as a child in foster care using a four-year adjusted cohort graduation rate (and any extended-year adjusted cohort rates) (ESEA sections 1111(h)(1)(C)(iii)(II) and 8101(23), (25)(20 USC 6311(h)(1)(C)(iii)(II) and 7801(23), (25))). Written documentation must be maintained to remove a student from the cohort. Condition The District did not adequate maintain written documentation for five of the nine sampled students that were removed from the cohort. Questioned Costs There are no questioned costs associated with the condition identified. Context The condition was identified through review of supporting documentation for a sample of students who were identified as removed from the cohort on the California Longitudinal Pupil Achievement Data System (CALPADS) 15.2 Cohort Outcome report. Five of the nine sampled students identified as removed from the cohort on the CALPADS 15.2 Cohort Outcome report did not have adequate written documentation to support the removal of the students from the cohort. We determined the condition to be systematic for students transferring to schools within the United States. Effect The District has not complied with the requirement to maintain written documentation to remove a student from the cohort. Cause The condition arose due to lack of sufficient internal controls over compliance related to removal of students from the cohort. For students transferring to other schools within the United States, the District was not aware of the requirement to maintain documentation from the receiving school regarding the transfer. Repeat Finding No. Recommendation The District should ensure that they meet all of the requirements of ESEA. The District should revise their procedures to ensure that adequate written documentation for all students removed from the cohort is maintained and data inputted into the system is accurate. Corrective Action Plan and Views of Responsible Officials The District will revisit the drop protocols with staff to ensure that all required documentation is on file prior to processing drop code in the calpads.
Finding 2023-001
2023-001 50000 – Title I, Part A – Annual Report Card, High School Graduation Rate Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: Title I, Part A, Basic Grants Low-Income and Neglected and School Improvement Funding for LEAs Assistance Listing Number: 84.010 Compliance Requirement: N (Special Tests & Provisions) Annual Report Card, High School Graduation Rate Criteria or Specific Requirements Local Education Agencies (LEAs) must report graduation rate data for all public high schools at the school and LEA levels using the four-year adjusted cohort rate and, at an LEA’s discretion, one or more extended-year adjusted cohort rates. Graduation rate data must be reported both in the aggregate and disaggregated by the subgroups in Section 1111(c)(2) of the Elementary and Secondary Education Act (ESEA), homeless status, status as a child in foster care using a four-year adjusted cohort graduation rate (and any extended-year adjusted cohort rates) (ESEA sections 1111(h)(1)(C)(iii)(II) and 8101(23), (25)(20 USC 6311(h)(1)(C)(iii)(II) and 7801(23), (25))). Written documentation must be maintained to remove a student from the cohort. Condition The District did not adequate maintain written documentation for five of the nine sampled students that were removed from the cohort. Questioned Costs There are no questioned costs associated with the condition identified. Context The condition was identified through review of supporting documentation for a sample of students who were identified as removed from the cohort on the California Longitudinal Pupil Achievement Data System (CALPADS) 15.2 Cohort Outcome report. Five of the nine sampled students identified as removed from the cohort on the CALPADS 15.2 Cohort Outcome report did not have adequate written documentation to support the removal of the students from the cohort. We determined the condition to be systematic for students transferring to schools within the United States. Effect The District has not complied with the requirement to maintain written documentation to remove a student from the cohort. Cause The condition arose due to lack of sufficient internal controls over compliance related to removal of students from the cohort. For students transferring to other schools within the United States, the District was not aware of the requirement to maintain documentation from the receiving school regarding the transfer. Repeat Finding No. Recommendation The District should ensure that they meet all of the requirements of ESEA. The District should revise their procedures to ensure that adequate written documentation for all students removed from the cohort is maintained and data inputted into the system is accurate. Corrective Action Plan and Views of Responsible Officials The District will revisit the drop protocols with staff to ensure that all required documentation is on file prior to processing drop code in the calpads.
Finding 2023-001
2023-001 50000 – Title I, Part A – Annual Report Card, High School Graduation Rate Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: Title I, Part A, Basic Grants Low-Income and Neglected and School Improvement Funding for LEAs Assistance Listing Number: 84.010 Compliance Requirement: N (Special Tests & Provisions) Annual Report Card, High School Graduation Rate Criteria or Specific Requirements Local Education Agencies (LEAs) must report graduation rate data for all public high schools at the school and LEA levels using the four-year adjusted cohort rate and, at an LEA’s discretion, one or more extended-year adjusted cohort rates. Graduation rate data must be reported both in the aggregate and disaggregated by the subgroups in Section 1111(c)(2) of the Elementary and Secondary Education Act (ESEA), homeless status, status as a child in foster care using a four-year adjusted cohort graduation rate (and any extended-year adjusted cohort rates) (ESEA sections 1111(h)(1)(C)(iii)(II) and 8101(23), (25)(20 USC 6311(h)(1)(C)(iii)(II) and 7801(23), (25))). Written documentation must be maintained to remove a student from the cohort. Condition The District did not adequate maintain written documentation for five of the nine sampled students that were removed from the cohort. Questioned Costs There are no questioned costs associated with the condition identified. Context The condition was identified through review of supporting documentation for a sample of students who were identified as removed from the cohort on the California Longitudinal Pupil Achievement Data System (CALPADS) 15.2 Cohort Outcome report. Five of the nine sampled students identified as removed from the cohort on the CALPADS 15.2 Cohort Outcome report did not have adequate written documentation to support the removal of the students from the cohort. We determined the condition to be systematic for students transferring to schools within the United States. Effect The District has not complied with the requirement to maintain written documentation to remove a student from the cohort. Cause The condition arose due to lack of sufficient internal controls over compliance related to removal of students from the cohort. For students transferring to other schools within the United States, the District was not aware of the requirement to maintain documentation from the receiving school regarding the transfer. Repeat Finding No. Recommendation The District should ensure that they meet all of the requirements of ESEA. The District should revise their procedures to ensure that adequate written documentation for all students removed from the cohort is maintained and data inputted into the system is accurate. Corrective Action Plan and Views of Responsible Officials The District will revisit the drop protocols with staff to ensure that all required documentation is on file prior to processing drop code in the calpads.