FAC Explorer

Audit 306983

FY End
2023-06-30
Total Expended
$29.14M
Findings
62
Programs
25
Organization: Eugene School District 4j (OR)
Year: 2023 Accepted: 2024-05-22
Auditor: Pauly Rogers and CO PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
398278 2023-001 Significant Deficiency - ABLM
398279 2023-001 Significant Deficiency - ABLM
398280 2023-001 Significant Deficiency - ABLM
398281 2023-001 Significant Deficiency - ABLM
398282 2023-001 Significant Deficiency - ABLM
398283 2023-001 Significant Deficiency - ABLM
398284 2023-002 Significant Deficiency - ABL
398285 2023-002 Significant Deficiency - ABL
398286 2023-002 Significant Deficiency - ABL
398287 2023-002 Significant Deficiency - ABL
398288 2023-002 Significant Deficiency - ABL
398289 2023-002 Significant Deficiency - ABL
398290 2023-003 Significant Deficiency - ABH
398291 2023-003 Significant Deficiency - ABH
398292 2023-003 Significant Deficiency - ABH
398293 2023-003 Significant Deficiency - ABH
398294 2023-003 Significant Deficiency - ABH
398295 2023-003 Significant Deficiency - ABH
398296 2023-003 Significant Deficiency - ABH
398297 2023-004 Significant Deficiency - ABF
398298 2023-004 Significant Deficiency - ABF
398299 2023-004 Significant Deficiency - ABF
398300 2023-004 Significant Deficiency - ABF
398301 2023-004 Significant Deficiency - ABF
398302 2023-004 Significant Deficiency - ABF
398303 2023-005 Significant Deficiency - ABN
398304 2023-005 Significant Deficiency - ABN
398305 2023-005 Significant Deficiency - ABN
398306 2023-005 Significant Deficiency - ABN
398307 2023-005 Significant Deficiency - ABN
398308 2023-005 Significant Deficiency - ABN
974720 2023-001 Significant Deficiency - ABLM
974721 2023-001 Significant Deficiency - ABLM
974722 2023-001 Significant Deficiency - ABLM
974723 2023-001 Significant Deficiency - ABLM
974724 2023-001 Significant Deficiency - ABLM
974725 2023-001 Significant Deficiency - ABLM
974726 2023-002 Significant Deficiency - ABL
974727 2023-002 Significant Deficiency - ABL
974728 2023-002 Significant Deficiency - ABL
974729 2023-002 Significant Deficiency - ABL
974730 2023-002 Significant Deficiency - ABL
974731 2023-002 Significant Deficiency - ABL
974732 2023-003 Significant Deficiency - ABH
974733 2023-003 Significant Deficiency - ABH
974734 2023-003 Significant Deficiency - ABH
974735 2023-003 Significant Deficiency - ABH
974736 2023-003 Significant Deficiency - ABH
974737 2023-003 Significant Deficiency - ABH
974738 2023-003 Significant Deficiency - ABH
974739 2023-004 Significant Deficiency - ABF
974740 2023-004 Significant Deficiency - ABF
974741 2023-004 Significant Deficiency - ABF
974742 2023-004 Significant Deficiency - ABF
974743 2023-004 Significant Deficiency - ABF
974744 2023-004 Significant Deficiency - ABF
974745 2023-005 Significant Deficiency - ABN
974746 2023-005 Significant Deficiency - ABN
974747 2023-005 Significant Deficiency - ABN
974748 2023-005 Significant Deficiency - ABN
974749 2023-005 Significant Deficiency - ABN
974750 2023-005 Significant Deficiency - ABN

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $3.60M - 0
10.555 National School Lunch Program $3.00M Yes 0
10.553 School Breakfast Program $986,517 Yes 0
84.027 Special Education_grants to States Covid-19 $570,081 Yes 1
84.367 Improving Teacher Quality State Grants $451,062 - 0
10.649 Pandemic Ebt Administrative Costs Covid-19 $295,377 Yes 0
84.027 Special Education_grants to States $229,703 Yes 1
84.060 Indian Education_grants to Local Educational Agencies $194,214 - 0
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $192,294 - 0
84.287 Twenty-First Century Community Learning Centers $146,279 - 0
20.205 Highway Planning and Construction $143,257 - 0
10.558 Child and Adult Care Food Program $96,149 - 0
84.424 Student Support and Academic Enrichment Program $95,498 - 0
84.425 Education Stabilization Fund Covid-19 $91,952 Yes 4
10.185 Farm to School Program $51,146 - 0
16.710 Public Safety Partnership and Community Policing Grants $50,061 - 0
84.365 English Language Acquisition State Grants $39,909 - 0
10.582 Fresh Fruit and Vegetable Program $25,292 Yes 0
84.173 Special Education_preschool Grants $22,193 Yes 1
84.013 Title I State Agency Program for Neglected and Delinquent Children and Youth $20,396 - 0
84.048 Career and Technical Education -- Basic Grants to States $13,361 - 0
93.648 Child Welfare Research Training Or Demonstration $10,206 - 0
93.556 Promoting Safe and Stable Families $4,408 - 0
84.305 Education Research, Development and Dissemination $2,421 - 0
10.559 Summer Food Service Program for Children $1,028 Yes 0

Contacts

Name Title Type
CRLJD123U3L1 Matt Brown Auditee
5417907608 Tara Kamp Auditor
No contacts on file

Notes to SEFA

Title: 1. BASIS OF PRESENTATION Accounting Policies: NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL EXPENDITURES 1. BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards includes federal grant activity under programs of the federal government. The information in this schedule is presented in accordance with the audit 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, it is not intended to and does not present the net position, changes in net position, or cash flows of the entity. 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The entity has not elected to use the ten percent de minimus indirect cost rate as allowed under Uniform Guidance, due to the fact that they already have a negotiated indirect cost rate with Oregon Department of Education, and thus is not allowed to use the de minimus rate. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate The accompanying schedule of expenditures of federal awards includes federal grant activity under programs of the federal government. The information in this schedule is presented in accordance with the audit 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, it is not intended to and does not present the net position, changes in net position, or cash flows of the entity.
Title: 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL EXPENDITURES 1. BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards includes federal grant activity under programs of the federal government. The information in this schedule is presented in accordance with the audit 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, it is not intended to and does not present the net position, changes in net position, or cash flows of the entity. 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The entity has not elected to use the ten percent de minimus indirect cost rate as allowed under Uniform Guidance, due to the fact that they already have a negotiated indirect cost rate with Oregon Department of Education, and thus is not allowed to use the de minimus rate. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The entity has not elected to use the ten percent de minimus indirect cost rate as allowed under Uniform Guidance, due to the fact that they already have a negotiated indirect cost rate with Oregon Department of Education, and thus is not allowed to use the de minimus rate.

Finding Details

Finding 2023-001
SA-2023-001 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: The schedule of federal expenditures should report pass through amounts for grants to sub-recipients. CONDITION: The District misstated the pass through amounts to sub-recipients for this program. The District made subsequent corrections. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting pass through amounts to sub-recipients, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend pass through amounts to sub-recipients are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-001
SA-2023-001 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: The schedule of federal expenditures should report pass through amounts for grants to sub-recipients. CONDITION: The District misstated the pass through amounts to sub-recipients for this program. The District made subsequent corrections. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting pass through amounts to sub-recipients, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend pass through amounts to sub-recipients are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-001
SA-2023-001 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: The schedule of federal expenditures should report pass through amounts for grants to sub-recipients. CONDITION: The District misstated the pass through amounts to sub-recipients for this program. The District made subsequent corrections. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting pass through amounts to sub-recipients, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend pass through amounts to sub-recipients are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-001
SA-2023-001 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: The schedule of federal expenditures should report pass through amounts for grants to sub-recipients. CONDITION: The District misstated the pass through amounts to sub-recipients for this program. The District made subsequent corrections. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting pass through amounts to sub-recipients, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend pass through amounts to sub-recipients are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-001
SA-2023-001 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: The schedule of federal expenditures should report pass through amounts for grants to sub-recipients. CONDITION: The District misstated the pass through amounts to sub-recipients for this program. The District made subsequent corrections. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting pass through amounts to sub-recipients, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend pass through amounts to sub-recipients are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-001
SA-2023-001 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: The schedule of federal expenditures should report pass through amounts for grants to sub-recipients. CONDITION: The District misstated the pass through amounts to sub-recipients for this program. The District made subsequent corrections. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting pass through amounts to sub-recipients, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend pass through amounts to sub-recipients are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-002
SA-2023-002 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: The schedule of federal expenditures should report all expenditures related to a federal grant. CONDITION: The District misstated the expenditures for this grant on the schedule of expenditures of federal awards. The District made subsequent corrections. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting expenditures, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend grant expenditures are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-002
SA-2023-002 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: The schedule of federal expenditures should report all expenditures related to a federal grant. CONDITION: The District misstated the expenditures for this grant on the schedule of expenditures of federal awards. The District made subsequent corrections. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting expenditures, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend grant expenditures are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-002
SA-2023-002 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: The schedule of federal expenditures should report all expenditures related to a federal grant. CONDITION: The District misstated the expenditures for this grant on the schedule of expenditures of federal awards. The District made subsequent corrections. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting expenditures, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend grant expenditures are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-002
SA-2023-002 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: The schedule of federal expenditures should report all expenditures related to a federal grant. CONDITION: The District misstated the expenditures for this grant on the schedule of expenditures of federal awards. The District made subsequent corrections. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting expenditures, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend grant expenditures are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-002
SA-2023-002 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: The schedule of federal expenditures should report all expenditures related to a federal grant. CONDITION: The District misstated the expenditures for this grant on the schedule of expenditures of federal awards. The District made subsequent corrections. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting expenditures, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend grant expenditures are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-002
SA-2023-002 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: The schedule of federal expenditures should report all expenditures related to a federal grant. CONDITION: The District misstated the expenditures for this grant on the schedule of expenditures of federal awards. The District made subsequent corrections. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting expenditures, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend grant expenditures are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-003
SA-2023-003 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.027 and 84.173 IDEA Cluster SPECIFIC REQUIREMENT: The schedule of federal expenditures should report all expenditures related to a federal grant. CONDITION: The District misstated the expenditures for this grant on the schedule of expenditures of federal awards. The District made subsequent corrections. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting expenditures, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend grant expenditures are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-003
SA-2023-003 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.027 and 84.173 IDEA Cluster SPECIFIC REQUIREMENT: The schedule of federal expenditures should report all expenditures related to a federal grant. CONDITION: The District misstated the expenditures for this grant on the schedule of expenditures of federal awards. The District made subsequent corrections. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting expenditures, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend grant expenditures are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-003
SA-2023-003 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.027 and 84.173 IDEA Cluster SPECIFIC REQUIREMENT: The schedule of federal expenditures should report all expenditures related to a federal grant. CONDITION: The District misstated the expenditures for this grant on the schedule of expenditures of federal awards. The District made subsequent corrections. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting expenditures, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend grant expenditures are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-003
SA-2023-003 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.027 and 84.173 IDEA Cluster SPECIFIC REQUIREMENT: The schedule of federal expenditures should report all expenditures related to a federal grant. CONDITION: The District misstated the expenditures for this grant on the schedule of expenditures of federal awards. The District made subsequent corrections. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting expenditures, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend grant expenditures are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-003
SA-2023-003 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.027 and 84.173 IDEA Cluster SPECIFIC REQUIREMENT: The schedule of federal expenditures should report all expenditures related to a federal grant. CONDITION: The District misstated the expenditures for this grant on the schedule of expenditures of federal awards. The District made subsequent corrections. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting expenditures, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend grant expenditures are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-003
SA-2023-003 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.027 and 84.173 IDEA Cluster SPECIFIC REQUIREMENT: The schedule of federal expenditures should report all expenditures related to a federal grant. CONDITION: The District misstated the expenditures for this grant on the schedule of expenditures of federal awards. The District made subsequent corrections. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting expenditures, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend grant expenditures are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-003
SA-2023-003 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.027 and 84.173 IDEA Cluster SPECIFIC REQUIREMENT: The schedule of federal expenditures should report all expenditures related to a federal grant. CONDITION: The District misstated the expenditures for this grant on the schedule of expenditures of federal awards. The District made subsequent corrections. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting expenditures, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend grant expenditures are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-004
SA-2023-004 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: The grant should properly report items in correct categories of expenditures. CONDITION: The District reported significant amount of items as equipment and real property that should not have been reported as such. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting categorizations of expenditures, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend grant expenditures are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-004
SA-2023-004 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: The grant should properly report items in correct categories of expenditures. CONDITION: The District reported significant amount of items as equipment and real property that should not have been reported as such. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting categorizations of expenditures, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend grant expenditures are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-004
SA-2023-004 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: The grant should properly report items in correct categories of expenditures. CONDITION: The District reported significant amount of items as equipment and real property that should not have been reported as such. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting categorizations of expenditures, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend grant expenditures are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-004
SA-2023-004 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: The grant should properly report items in correct categories of expenditures. CONDITION: The District reported significant amount of items as equipment and real property that should not have been reported as such. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting categorizations of expenditures, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend grant expenditures are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-004
SA-2023-004 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: The grant should properly report items in correct categories of expenditures. CONDITION: The District reported significant amount of items as equipment and real property that should not have been reported as such. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting categorizations of expenditures, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend grant expenditures are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-004
SA-2023-004 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: The grant should properly report items in correct categories of expenditures. CONDITION: The District reported significant amount of items as equipment and real property that should not have been reported as such. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting categorizations of expenditures, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend grant expenditures are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-005
SA-2023-005 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: Recipients and sub-recipients that use ESF funds for remodeling, renovation or construction projects that are over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. CONDITION: The District did not collect the certified payroll reports from the contractors during the year under audit. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without certified payroll reports being collected the possibility exists that prevailing wages were not met. CAUSE: Certified payroll reports from the contractors were not obtained during the fiscal year. RECOMMENDATION: We recommend the District collect and review certified payroll reports from contractors for construction projects with labor funded through federal dollars as the project is happening. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-005
SA-2023-005 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: Recipients and sub-recipients that use ESF funds for remodeling, renovation or construction projects that are over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. CONDITION: The District did not collect the certified payroll reports from the contractors during the year under audit. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without certified payroll reports being collected the possibility exists that prevailing wages were not met. CAUSE: Certified payroll reports from the contractors were not obtained during the fiscal year. RECOMMENDATION: We recommend the District collect and review certified payroll reports from contractors for construction projects with labor funded through federal dollars as the project is happening. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-005
SA-2023-005 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: Recipients and sub-recipients that use ESF funds for remodeling, renovation or construction projects that are over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. CONDITION: The District did not collect the certified payroll reports from the contractors during the year under audit. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without certified payroll reports being collected the possibility exists that prevailing wages were not met. CAUSE: Certified payroll reports from the contractors were not obtained during the fiscal year. RECOMMENDATION: We recommend the District collect and review certified payroll reports from contractors for construction projects with labor funded through federal dollars as the project is happening. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-005
SA-2023-005 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: Recipients and sub-recipients that use ESF funds for remodeling, renovation or construction projects that are over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. CONDITION: The District did not collect the certified payroll reports from the contractors during the year under audit. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without certified payroll reports being collected the possibility exists that prevailing wages were not met. CAUSE: Certified payroll reports from the contractors were not obtained during the fiscal year. RECOMMENDATION: We recommend the District collect and review certified payroll reports from contractors for construction projects with labor funded through federal dollars as the project is happening. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-005
SA-2023-005 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: Recipients and sub-recipients that use ESF funds for remodeling, renovation or construction projects that are over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. CONDITION: The District did not collect the certified payroll reports from the contractors during the year under audit. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without certified payroll reports being collected the possibility exists that prevailing wages were not met. CAUSE: Certified payroll reports from the contractors were not obtained during the fiscal year. RECOMMENDATION: We recommend the District collect and review certified payroll reports from contractors for construction projects with labor funded through federal dollars as the project is happening. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-005
SA-2023-005 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: Recipients and sub-recipients that use ESF funds for remodeling, renovation or construction projects that are over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. CONDITION: The District did not collect the certified payroll reports from the contractors during the year under audit. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without certified payroll reports being collected the possibility exists that prevailing wages were not met. CAUSE: Certified payroll reports from the contractors were not obtained during the fiscal year. RECOMMENDATION: We recommend the District collect and review certified payroll reports from contractors for construction projects with labor funded through federal dollars as the project is happening. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-001
SA-2023-001 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: The schedule of federal expenditures should report pass through amounts for grants to sub-recipients. CONDITION: The District misstated the pass through amounts to sub-recipients for this program. The District made subsequent corrections. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting pass through amounts to sub-recipients, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend pass through amounts to sub-recipients are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-001
SA-2023-001 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: The schedule of federal expenditures should report pass through amounts for grants to sub-recipients. CONDITION: The District misstated the pass through amounts to sub-recipients for this program. The District made subsequent corrections. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting pass through amounts to sub-recipients, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend pass through amounts to sub-recipients are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-001
SA-2023-001 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: The schedule of federal expenditures should report pass through amounts for grants to sub-recipients. CONDITION: The District misstated the pass through amounts to sub-recipients for this program. The District made subsequent corrections. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting pass through amounts to sub-recipients, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend pass through amounts to sub-recipients are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-001
SA-2023-001 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: The schedule of federal expenditures should report pass through amounts for grants to sub-recipients. CONDITION: The District misstated the pass through amounts to sub-recipients for this program. The District made subsequent corrections. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting pass through amounts to sub-recipients, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend pass through amounts to sub-recipients are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-001
SA-2023-001 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: The schedule of federal expenditures should report pass through amounts for grants to sub-recipients. CONDITION: The District misstated the pass through amounts to sub-recipients for this program. The District made subsequent corrections. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting pass through amounts to sub-recipients, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend pass through amounts to sub-recipients are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-001
SA-2023-001 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: The schedule of federal expenditures should report pass through amounts for grants to sub-recipients. CONDITION: The District misstated the pass through amounts to sub-recipients for this program. The District made subsequent corrections. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting pass through amounts to sub-recipients, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend pass through amounts to sub-recipients are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-002
SA-2023-002 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: The schedule of federal expenditures should report all expenditures related to a federal grant. CONDITION: The District misstated the expenditures for this grant on the schedule of expenditures of federal awards. The District made subsequent corrections. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting expenditures, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend grant expenditures are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-002
SA-2023-002 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: The schedule of federal expenditures should report all expenditures related to a federal grant. CONDITION: The District misstated the expenditures for this grant on the schedule of expenditures of federal awards. The District made subsequent corrections. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting expenditures, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend grant expenditures are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-002
SA-2023-002 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: The schedule of federal expenditures should report all expenditures related to a federal grant. CONDITION: The District misstated the expenditures for this grant on the schedule of expenditures of federal awards. The District made subsequent corrections. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting expenditures, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend grant expenditures are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-002
SA-2023-002 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: The schedule of federal expenditures should report all expenditures related to a federal grant. CONDITION: The District misstated the expenditures for this grant on the schedule of expenditures of federal awards. The District made subsequent corrections. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting expenditures, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend grant expenditures are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-002
SA-2023-002 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: The schedule of federal expenditures should report all expenditures related to a federal grant. CONDITION: The District misstated the expenditures for this grant on the schedule of expenditures of federal awards. The District made subsequent corrections. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting expenditures, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend grant expenditures are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-002
SA-2023-002 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: The schedule of federal expenditures should report all expenditures related to a federal grant. CONDITION: The District misstated the expenditures for this grant on the schedule of expenditures of federal awards. The District made subsequent corrections. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting expenditures, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend grant expenditures are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-003
SA-2023-003 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.027 and 84.173 IDEA Cluster SPECIFIC REQUIREMENT: The schedule of federal expenditures should report all expenditures related to a federal grant. CONDITION: The District misstated the expenditures for this grant on the schedule of expenditures of federal awards. The District made subsequent corrections. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting expenditures, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend grant expenditures are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-003
SA-2023-003 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.027 and 84.173 IDEA Cluster SPECIFIC REQUIREMENT: The schedule of federal expenditures should report all expenditures related to a federal grant. CONDITION: The District misstated the expenditures for this grant on the schedule of expenditures of federal awards. The District made subsequent corrections. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting expenditures, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend grant expenditures are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-003
SA-2023-003 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.027 and 84.173 IDEA Cluster SPECIFIC REQUIREMENT: The schedule of federal expenditures should report all expenditures related to a federal grant. CONDITION: The District misstated the expenditures for this grant on the schedule of expenditures of federal awards. The District made subsequent corrections. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting expenditures, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend grant expenditures are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-003
SA-2023-003 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.027 and 84.173 IDEA Cluster SPECIFIC REQUIREMENT: The schedule of federal expenditures should report all expenditures related to a federal grant. CONDITION: The District misstated the expenditures for this grant on the schedule of expenditures of federal awards. The District made subsequent corrections. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting expenditures, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend grant expenditures are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-003
SA-2023-003 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.027 and 84.173 IDEA Cluster SPECIFIC REQUIREMENT: The schedule of federal expenditures should report all expenditures related to a federal grant. CONDITION: The District misstated the expenditures for this grant on the schedule of expenditures of federal awards. The District made subsequent corrections. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting expenditures, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend grant expenditures are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-003
SA-2023-003 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.027 and 84.173 IDEA Cluster SPECIFIC REQUIREMENT: The schedule of federal expenditures should report all expenditures related to a federal grant. CONDITION: The District misstated the expenditures for this grant on the schedule of expenditures of federal awards. The District made subsequent corrections. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting expenditures, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend grant expenditures are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-003
SA-2023-003 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.027 and 84.173 IDEA Cluster SPECIFIC REQUIREMENT: The schedule of federal expenditures should report all expenditures related to a federal grant. CONDITION: The District misstated the expenditures for this grant on the schedule of expenditures of federal awards. The District made subsequent corrections. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting expenditures, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend grant expenditures are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-004
SA-2023-004 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: The grant should properly report items in correct categories of expenditures. CONDITION: The District reported significant amount of items as equipment and real property that should not have been reported as such. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting categorizations of expenditures, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend grant expenditures are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-004
SA-2023-004 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: The grant should properly report items in correct categories of expenditures. CONDITION: The District reported significant amount of items as equipment and real property that should not have been reported as such. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting categorizations of expenditures, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend grant expenditures are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-004
SA-2023-004 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: The grant should properly report items in correct categories of expenditures. CONDITION: The District reported significant amount of items as equipment and real property that should not have been reported as such. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting categorizations of expenditures, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend grant expenditures are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-004
SA-2023-004 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: The grant should properly report items in correct categories of expenditures. CONDITION: The District reported significant amount of items as equipment and real property that should not have been reported as such. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting categorizations of expenditures, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend grant expenditures are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-004
SA-2023-004 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: The grant should properly report items in correct categories of expenditures. CONDITION: The District reported significant amount of items as equipment and real property that should not have been reported as such. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting categorizations of expenditures, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend grant expenditures are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-004
SA-2023-004 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: The grant should properly report items in correct categories of expenditures. CONDITION: The District reported significant amount of items as equipment and real property that should not have been reported as such. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without proper controls over reporting categorizations of expenditures, the possibility exists of material misstatement to the schedule of expenditures of federal awards. CAUSE: The District experienced significant turnover in the finance office. RECOMMENDATION: We recommend grant expenditures are accurately reported. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-005
SA-2023-005 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: Recipients and sub-recipients that use ESF funds for remodeling, renovation or construction projects that are over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. CONDITION: The District did not collect the certified payroll reports from the contractors during the year under audit. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without certified payroll reports being collected the possibility exists that prevailing wages were not met. CAUSE: Certified payroll reports from the contractors were not obtained during the fiscal year. RECOMMENDATION: We recommend the District collect and review certified payroll reports from contractors for construction projects with labor funded through federal dollars as the project is happening. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-005
SA-2023-005 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: Recipients and sub-recipients that use ESF funds for remodeling, renovation or construction projects that are over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. CONDITION: The District did not collect the certified payroll reports from the contractors during the year under audit. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without certified payroll reports being collected the possibility exists that prevailing wages were not met. CAUSE: Certified payroll reports from the contractors were not obtained during the fiscal year. RECOMMENDATION: We recommend the District collect and review certified payroll reports from contractors for construction projects with labor funded through federal dollars as the project is happening. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-005
SA-2023-005 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: Recipients and sub-recipients that use ESF funds for remodeling, renovation or construction projects that are over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. CONDITION: The District did not collect the certified payroll reports from the contractors during the year under audit. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without certified payroll reports being collected the possibility exists that prevailing wages were not met. CAUSE: Certified payroll reports from the contractors were not obtained during the fiscal year. RECOMMENDATION: We recommend the District collect and review certified payroll reports from contractors for construction projects with labor funded through federal dollars as the project is happening. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-005
SA-2023-005 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: Recipients and sub-recipients that use ESF funds for remodeling, renovation or construction projects that are over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. CONDITION: The District did not collect the certified payroll reports from the contractors during the year under audit. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without certified payroll reports being collected the possibility exists that prevailing wages were not met. CAUSE: Certified payroll reports from the contractors were not obtained during the fiscal year. RECOMMENDATION: We recommend the District collect and review certified payroll reports from contractors for construction projects with labor funded through federal dollars as the project is happening. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-005
SA-2023-005 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: Recipients and sub-recipients that use ESF funds for remodeling, renovation or construction projects that are over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. CONDITION: The District did not collect the certified payroll reports from the contractors during the year under audit. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without certified payroll reports being collected the possibility exists that prevailing wages were not met. CAUSE: Certified payroll reports from the contractors were not obtained during the fiscal year. RECOMMENDATION: We recommend the District collect and review certified payroll reports from contractors for construction projects with labor funded through federal dollars as the project is happening. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.
Finding 2023-005
SA-2023-005 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 84.425 Elementary and Secondary Education Emergency Relief Fund SPECIFIC REQUIREMENT: Recipients and sub-recipients that use ESF funds for remodeling, renovation or construction projects that are over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. CONDITION: The District did not collect the certified payroll reports from the contractors during the year under audit. QUESTIONED COSTS: None CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without certified payroll reports being collected the possibility exists that prevailing wages were not met. CAUSE: Certified payroll reports from the contractors were not obtained during the fiscal year. RECOMMENDATION: We recommend the District collect and review certified payroll reports from contractors for construction projects with labor funded through federal dollars as the project is happening. VIEWS OF RESPONSIBLE OFFICIALS: The Director of Financial Services is aware of this condition and recommendation and will direct staff to complete recommendation.