FAC Explorer

Audit 308733

FY End
2023-06-30
Total Expended
$100.28M
Findings
10
Programs
25
Organization: San Francisco Unified School District (CA)
Year: 2023 Accepted: 2024-06-12
Auditor: Christy White INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
400674 2023-007 Significant Deficiency Yes B
400675 2023-007 Significant Deficiency Yes B
400676 2023-007 Significant Deficiency Yes B
400677 2023-007 Significant Deficiency Yes B
400678 2023-007 Significant Deficiency Yes B
977116 2023-007 Significant Deficiency Yes B
977117 2023-007 Significant Deficiency Yes B
977118 2023-007 Significant Deficiency Yes B
977119 2023-007 Significant Deficiency Yes B
977120 2023-007 Significant Deficiency Yes B

Programs

ALN Program Spent Major Findings
10.558 Child and Adult Care Food Program $6.20M Yes 0
32.009 Emergency Connectivity Fund Program $5.91M Yes 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $4.97M Yes 0
10.553 School Breakfast Program $2.47M Yes 0
84.365 English Language Acquisition State Grants $1.90M - 0
84.367 Improving Teacher Quality State Grants $1.89M - 0
84.027 Special Education_grants to States $1.65M Yes 0
84.425 Education Stabilization Fund $1.62M Yes 0
84.287 Twenty-First Century Community Learning Centers $1.61M - 0
10.555 National School Lunch Program $1.18M Yes 0
12.357 Rotc Language and Culture Training Grants $1.01M - 0
84.424 Student Support and Academic Enrichment Program $666,352 - 0
84.411 Investing in Innovation (i3) Fund $637,752 - 0
84.048 Career and Technical Education -- Basic Grants to States $435,565 - 0
10.559 Summer Food Service Program for Children $359,907 Yes 0
93.079 Cooperative Agreements to Promote Adolescent Health Through School-Based Hiv/std Prevention and School-Based Surveillance $274,694 - 0
84.181 Special Education-Grants for Infants and Families $162,626 - 0
84.010 Title I Grants to Local Educational Agencies $161,409 Yes 1
93.U01 Cdc - Covid 19 Supplement $125,626 - 0
94.U02 Americorps Student Success Coach $84,836 - 0
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $76,731 - 0
47.070 Computer and Information Science and Engineering $42,718 - 0
84.011 Migrant Education_state Grant Program $37,852 - 0
84.060 Indian Education_grants to Local Educational Agencies $18,920 - 0
84.173 Special Education_preschool Grants $18,582 Yes 0

Contacts

Name Title Type
SMGLZG2LR6J4 Jackie Chen Auditee
4152416000 Christy White 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. 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. AL Number Amount Total Federal Revenues reported in the Statement of Revenues, Expenditures, and Changes in Fund Balance $ 104,198,709 Supply Chain Assistance (SCA) Funds 10.555 (1,566,416) Build America Bonds * (2,355,158) Total Expenditures reported in the Schedule of Expenditures of Federal Awards *AL Number is not applicable $ 100,277,135 The District has not elected to use the 10 percent de minimis indirect cost rate. Schedule of Average Daily Attendance (ADA) Average daily attendance (ADA) is a measurement of the number of pupils attending classes of the District. The purpose of attendance accounting from a fiscal standpoint is to provide the basis on which apportionments of state funds are made to school districts. This schedule provides information regarding the attendance of students at various grade levels and in different programs. Schedule of Instructional Time This schedule presents information on the amount of instructional time offered by the District and whether the District complied with the article 8 (commencing with section 46200) of chapter 2 of part 26 of the Education Code. Schedule of Financial Trends and Analysis This schedule discloses the District's financial trends by displaying past years' data along with current year budget information. These financial trend disclosures are used to evaluate the District's ability to continue as a going concern for a reasonable period of time. De Minimis Rate Used: Y 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. AL Number Amount Total Federal Revenues reported in the Statement of Revenues, Expenditures, and Changes in Fund Balance $ 104,198,709 Supply Chain Assistance (SCA) Funds 10.555 (1,566,416) Build America Bonds * (2,355,158) Total Expenditures reported in the Schedule of Expenditures of Federal Awards *AL Number is not applicable $ 100,277,135 The District has not elected to use the 10 percent de minimis indirect cost rate. Schedule of Average Daily Attendance (ADA) Average daily attendance (ADA) is a measurement of the number of pupils attending classes of the District. The purpose of attendance accounting from a fiscal standpoint is to provide the basis on which apportionments of state funds are made to school districts. This schedule provides information regarding the attendance of students at various grade levels and in different programs. Schedule of Instructional Time This schedule presents information on the amount of instructional time offered by the District and whether the District complied with the article 8 (commencing with section 46200) of chapter 2 of part 26 of the Education Code. Schedule of Financial Trends and Analysis This schedule discloses the District's financial trends by displaying past years' data along with current year budget information. These financial trend disclosures are used to evaluate the District's ability to continue as a going concern for a reasonable period of time.

Finding Details

Finding 2023-007
FINDING #2023-007: ALLOWABLE COSTS/COST PRINCIPLES – TIME AND EFFORT REPORTING (50000) Assistance Listing Number and Title: 84.010 ‐ ESEA (ESSA): Schoolwide Programs (SWP) Federal Grantor Name: U.S. Department of Education; Passed through California Department of Education Criteria: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, requires an accounting for personnel time on multi‐funded positions by the time spent on each program and to semi‐annually certify positions charged 100% to federal programs. Standards for Documentation of Personnel Expenses Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: • Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; • Be incorporated into the official records of the non‐Federal entity • Reasonably reflect the total activity for which the employee is compensated by the non‐Federal entity, not exceeding 100% of compensated activities • Encompass both federally assisted and all other activities compensated by the non‐Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non‐Federal entity’s written policy; • Comply with the established accounting policies and practices of the non‐Federal entity. • Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non‐Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. • Budget estimates (i.e., estimates determined before the services are performed) alone do not qualify as support for charges to Federal awards but may be used for interim accounting purposes. Condition: Auditor selected employees with salaries coded to the federal programs noted above. The following deficiencies were noted: • ESEA (ESSA): Schoolwide Programs (SWP) (Resource 3150): 2/60 employees tested with salaries coded to the program during the fiscal year did not have time certifications on file for the 2022-23 year. Cause: The District has not been following its policy for proper time accounting. Effect: The District is not in compliance. Questioned Costs: Although the District was not in compliance, we were able to review alternative documentation to determine that employees charged to the program were allowable. Repeat Finding: This is a repeat finding, see prior year finding #2022-008. Recommendation: We recommend that the District prepares time certification semi‐annually for single funded employees and monthly for multi-funded employees. Views of Responsible Officials: See Corrective Action Plan on following page.
Finding 2023-007
FINDING #2023-007: ALLOWABLE COSTS/COST PRINCIPLES – TIME AND EFFORT REPORTING (50000) Assistance Listing Number and Title: 84.010 ‐ ESEA (ESSA): Schoolwide Programs (SWP) Federal Grantor Name: U.S. Department of Education; Passed through California Department of Education Criteria: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, requires an accounting for personnel time on multi‐funded positions by the time spent on each program and to semi‐annually certify positions charged 100% to federal programs. Standards for Documentation of Personnel Expenses Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: • Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; • Be incorporated into the official records of the non‐Federal entity • Reasonably reflect the total activity for which the employee is compensated by the non‐Federal entity, not exceeding 100% of compensated activities • Encompass both federally assisted and all other activities compensated by the non‐Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non‐Federal entity’s written policy; • Comply with the established accounting policies and practices of the non‐Federal entity. • Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non‐Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. • Budget estimates (i.e., estimates determined before the services are performed) alone do not qualify as support for charges to Federal awards but may be used for interim accounting purposes. Condition: Auditor selected employees with salaries coded to the federal programs noted above. The following deficiencies were noted: • ESEA (ESSA): Schoolwide Programs (SWP) (Resource 3150): 2/60 employees tested with salaries coded to the program during the fiscal year did not have time certifications on file for the 2022-23 year. Cause: The District has not been following its policy for proper time accounting. Effect: The District is not in compliance. Questioned Costs: Although the District was not in compliance, we were able to review alternative documentation to determine that employees charged to the program were allowable. Repeat Finding: This is a repeat finding, see prior year finding #2022-008. Recommendation: We recommend that the District prepares time certification semi‐annually for single funded employees and monthly for multi-funded employees. Views of Responsible Officials: See Corrective Action Plan on following page.
Finding 2023-007
FINDING #2023-007: ALLOWABLE COSTS/COST PRINCIPLES – TIME AND EFFORT REPORTING (50000) Assistance Listing Number and Title: 84.010 ‐ ESEA (ESSA): Schoolwide Programs (SWP) Federal Grantor Name: U.S. Department of Education; Passed through California Department of Education Criteria: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, requires an accounting for personnel time on multi‐funded positions by the time spent on each program and to semi‐annually certify positions charged 100% to federal programs. Standards for Documentation of Personnel Expenses Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: • Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; • Be incorporated into the official records of the non‐Federal entity • Reasonably reflect the total activity for which the employee is compensated by the non‐Federal entity, not exceeding 100% of compensated activities • Encompass both federally assisted and all other activities compensated by the non‐Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non‐Federal entity’s written policy; • Comply with the established accounting policies and practices of the non‐Federal entity. • Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non‐Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. • Budget estimates (i.e., estimates determined before the services are performed) alone do not qualify as support for charges to Federal awards but may be used for interim accounting purposes. Condition: Auditor selected employees with salaries coded to the federal programs noted above. The following deficiencies were noted: • ESEA (ESSA): Schoolwide Programs (SWP) (Resource 3150): 2/60 employees tested with salaries coded to the program during the fiscal year did not have time certifications on file for the 2022-23 year. Cause: The District has not been following its policy for proper time accounting. Effect: The District is not in compliance. Questioned Costs: Although the District was not in compliance, we were able to review alternative documentation to determine that employees charged to the program were allowable. Repeat Finding: This is a repeat finding, see prior year finding #2022-008. Recommendation: We recommend that the District prepares time certification semi‐annually for single funded employees and monthly for multi-funded employees. Views of Responsible Officials: See Corrective Action Plan on following page.
Finding 2023-007
FINDING #2023-007: ALLOWABLE COSTS/COST PRINCIPLES – TIME AND EFFORT REPORTING (50000) Assistance Listing Number and Title: 84.010 ‐ ESEA (ESSA): Schoolwide Programs (SWP) Federal Grantor Name: U.S. Department of Education; Passed through California Department of Education Criteria: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, requires an accounting for personnel time on multi‐funded positions by the time spent on each program and to semi‐annually certify positions charged 100% to federal programs. Standards for Documentation of Personnel Expenses Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: • Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; • Be incorporated into the official records of the non‐Federal entity • Reasonably reflect the total activity for which the employee is compensated by the non‐Federal entity, not exceeding 100% of compensated activities • Encompass both federally assisted and all other activities compensated by the non‐Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non‐Federal entity’s written policy; • Comply with the established accounting policies and practices of the non‐Federal entity. • Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non‐Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. • Budget estimates (i.e., estimates determined before the services are performed) alone do not qualify as support for charges to Federal awards but may be used for interim accounting purposes. Condition: Auditor selected employees with salaries coded to the federal programs noted above. The following deficiencies were noted: • ESEA (ESSA): Schoolwide Programs (SWP) (Resource 3150): 2/60 employees tested with salaries coded to the program during the fiscal year did not have time certifications on file for the 2022-23 year. Cause: The District has not been following its policy for proper time accounting. Effect: The District is not in compliance. Questioned Costs: Although the District was not in compliance, we were able to review alternative documentation to determine that employees charged to the program were allowable. Repeat Finding: This is a repeat finding, see prior year finding #2022-008. Recommendation: We recommend that the District prepares time certification semi‐annually for single funded employees and monthly for multi-funded employees. Views of Responsible Officials: See Corrective Action Plan on following page.
Finding 2023-007
FINDING #2023-007: ALLOWABLE COSTS/COST PRINCIPLES – TIME AND EFFORT REPORTING (50000) Assistance Listing Number and Title: 84.010 ‐ ESEA (ESSA): Schoolwide Programs (SWP) Federal Grantor Name: U.S. Department of Education; Passed through California Department of Education Criteria: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, requires an accounting for personnel time on multi‐funded positions by the time spent on each program and to semi‐annually certify positions charged 100% to federal programs. Standards for Documentation of Personnel Expenses Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: • Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; • Be incorporated into the official records of the non‐Federal entity • Reasonably reflect the total activity for which the employee is compensated by the non‐Federal entity, not exceeding 100% of compensated activities • Encompass both federally assisted and all other activities compensated by the non‐Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non‐Federal entity’s written policy; • Comply with the established accounting policies and practices of the non‐Federal entity. • Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non‐Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. • Budget estimates (i.e., estimates determined before the services are performed) alone do not qualify as support for charges to Federal awards but may be used for interim accounting purposes. Condition: Auditor selected employees with salaries coded to the federal programs noted above. The following deficiencies were noted: • ESEA (ESSA): Schoolwide Programs (SWP) (Resource 3150): 2/60 employees tested with salaries coded to the program during the fiscal year did not have time certifications on file for the 2022-23 year. Cause: The District has not been following its policy for proper time accounting. Effect: The District is not in compliance. Questioned Costs: Although the District was not in compliance, we were able to review alternative documentation to determine that employees charged to the program were allowable. Repeat Finding: This is a repeat finding, see prior year finding #2022-008. Recommendation: We recommend that the District prepares time certification semi‐annually for single funded employees and monthly for multi-funded employees. Views of Responsible Officials: See Corrective Action Plan on following page.
Finding 2023-007
FINDING #2023-007: ALLOWABLE COSTS/COST PRINCIPLES – TIME AND EFFORT REPORTING (50000) Assistance Listing Number and Title: 84.010 ‐ ESEA (ESSA): Schoolwide Programs (SWP) Federal Grantor Name: U.S. Department of Education; Passed through California Department of Education Criteria: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, requires an accounting for personnel time on multi‐funded positions by the time spent on each program and to semi‐annually certify positions charged 100% to federal programs. Standards for Documentation of Personnel Expenses Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: • Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; • Be incorporated into the official records of the non‐Federal entity • Reasonably reflect the total activity for which the employee is compensated by the non‐Federal entity, not exceeding 100% of compensated activities • Encompass both federally assisted and all other activities compensated by the non‐Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non‐Federal entity’s written policy; • Comply with the established accounting policies and practices of the non‐Federal entity. • Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non‐Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. • Budget estimates (i.e., estimates determined before the services are performed) alone do not qualify as support for charges to Federal awards but may be used for interim accounting purposes. Condition: Auditor selected employees with salaries coded to the federal programs noted above. The following deficiencies were noted: • ESEA (ESSA): Schoolwide Programs (SWP) (Resource 3150): 2/60 employees tested with salaries coded to the program during the fiscal year did not have time certifications on file for the 2022-23 year. Cause: The District has not been following its policy for proper time accounting. Effect: The District is not in compliance. Questioned Costs: Although the District was not in compliance, we were able to review alternative documentation to determine that employees charged to the program were allowable. Repeat Finding: This is a repeat finding, see prior year finding #2022-008. Recommendation: We recommend that the District prepares time certification semi‐annually for single funded employees and monthly for multi-funded employees. Views of Responsible Officials: See Corrective Action Plan on following page.
Finding 2023-007
FINDING #2023-007: ALLOWABLE COSTS/COST PRINCIPLES – TIME AND EFFORT REPORTING (50000) Assistance Listing Number and Title: 84.010 ‐ ESEA (ESSA): Schoolwide Programs (SWP) Federal Grantor Name: U.S. Department of Education; Passed through California Department of Education Criteria: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, requires an accounting for personnel time on multi‐funded positions by the time spent on each program and to semi‐annually certify positions charged 100% to federal programs. Standards for Documentation of Personnel Expenses Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: • Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; • Be incorporated into the official records of the non‐Federal entity • Reasonably reflect the total activity for which the employee is compensated by the non‐Federal entity, not exceeding 100% of compensated activities • Encompass both federally assisted and all other activities compensated by the non‐Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non‐Federal entity’s written policy; • Comply with the established accounting policies and practices of the non‐Federal entity. • Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non‐Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. • Budget estimates (i.e., estimates determined before the services are performed) alone do not qualify as support for charges to Federal awards but may be used for interim accounting purposes. Condition: Auditor selected employees with salaries coded to the federal programs noted above. The following deficiencies were noted: • ESEA (ESSA): Schoolwide Programs (SWP) (Resource 3150): 2/60 employees tested with salaries coded to the program during the fiscal year did not have time certifications on file for the 2022-23 year. Cause: The District has not been following its policy for proper time accounting. Effect: The District is not in compliance. Questioned Costs: Although the District was not in compliance, we were able to review alternative documentation to determine that employees charged to the program were allowable. Repeat Finding: This is a repeat finding, see prior year finding #2022-008. Recommendation: We recommend that the District prepares time certification semi‐annually for single funded employees and monthly for multi-funded employees. Views of Responsible Officials: See Corrective Action Plan on following page.
Finding 2023-007
FINDING #2023-007: ALLOWABLE COSTS/COST PRINCIPLES – TIME AND EFFORT REPORTING (50000) Assistance Listing Number and Title: 84.010 ‐ ESEA (ESSA): Schoolwide Programs (SWP) Federal Grantor Name: U.S. Department of Education; Passed through California Department of Education Criteria: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, requires an accounting for personnel time on multi‐funded positions by the time spent on each program and to semi‐annually certify positions charged 100% to federal programs. Standards for Documentation of Personnel Expenses Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: • Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; • Be incorporated into the official records of the non‐Federal entity • Reasonably reflect the total activity for which the employee is compensated by the non‐Federal entity, not exceeding 100% of compensated activities • Encompass both federally assisted and all other activities compensated by the non‐Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non‐Federal entity’s written policy; • Comply with the established accounting policies and practices of the non‐Federal entity. • Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non‐Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. • Budget estimates (i.e., estimates determined before the services are performed) alone do not qualify as support for charges to Federal awards but may be used for interim accounting purposes. Condition: Auditor selected employees with salaries coded to the federal programs noted above. The following deficiencies were noted: • ESEA (ESSA): Schoolwide Programs (SWP) (Resource 3150): 2/60 employees tested with salaries coded to the program during the fiscal year did not have time certifications on file for the 2022-23 year. Cause: The District has not been following its policy for proper time accounting. Effect: The District is not in compliance. Questioned Costs: Although the District was not in compliance, we were able to review alternative documentation to determine that employees charged to the program were allowable. Repeat Finding: This is a repeat finding, see prior year finding #2022-008. Recommendation: We recommend that the District prepares time certification semi‐annually for single funded employees and monthly for multi-funded employees. Views of Responsible Officials: See Corrective Action Plan on following page.
Finding 2023-007
FINDING #2023-007: ALLOWABLE COSTS/COST PRINCIPLES – TIME AND EFFORT REPORTING (50000) Assistance Listing Number and Title: 84.010 ‐ ESEA (ESSA): Schoolwide Programs (SWP) Federal Grantor Name: U.S. Department of Education; Passed through California Department of Education Criteria: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, requires an accounting for personnel time on multi‐funded positions by the time spent on each program and to semi‐annually certify positions charged 100% to federal programs. Standards for Documentation of Personnel Expenses Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: • Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; • Be incorporated into the official records of the non‐Federal entity • Reasonably reflect the total activity for which the employee is compensated by the non‐Federal entity, not exceeding 100% of compensated activities • Encompass both federally assisted and all other activities compensated by the non‐Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non‐Federal entity’s written policy; • Comply with the established accounting policies and practices of the non‐Federal entity. • Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non‐Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. • Budget estimates (i.e., estimates determined before the services are performed) alone do not qualify as support for charges to Federal awards but may be used for interim accounting purposes. Condition: Auditor selected employees with salaries coded to the federal programs noted above. The following deficiencies were noted: • ESEA (ESSA): Schoolwide Programs (SWP) (Resource 3150): 2/60 employees tested with salaries coded to the program during the fiscal year did not have time certifications on file for the 2022-23 year. Cause: The District has not been following its policy for proper time accounting. Effect: The District is not in compliance. Questioned Costs: Although the District was not in compliance, we were able to review alternative documentation to determine that employees charged to the program were allowable. Repeat Finding: This is a repeat finding, see prior year finding #2022-008. Recommendation: We recommend that the District prepares time certification semi‐annually for single funded employees and monthly for multi-funded employees. Views of Responsible Officials: See Corrective Action Plan on following page.
Finding 2023-007
FINDING #2023-007: ALLOWABLE COSTS/COST PRINCIPLES – TIME AND EFFORT REPORTING (50000) Assistance Listing Number and Title: 84.010 ‐ ESEA (ESSA): Schoolwide Programs (SWP) Federal Grantor Name: U.S. Department of Education; Passed through California Department of Education Criteria: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, requires an accounting for personnel time on multi‐funded positions by the time spent on each program and to semi‐annually certify positions charged 100% to federal programs. Standards for Documentation of Personnel Expenses Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: • Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; • Be incorporated into the official records of the non‐Federal entity • Reasonably reflect the total activity for which the employee is compensated by the non‐Federal entity, not exceeding 100% of compensated activities • Encompass both federally assisted and all other activities compensated by the non‐Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non‐Federal entity’s written policy; • Comply with the established accounting policies and practices of the non‐Federal entity. • Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non‐Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. • Budget estimates (i.e., estimates determined before the services are performed) alone do not qualify as support for charges to Federal awards but may be used for interim accounting purposes. Condition: Auditor selected employees with salaries coded to the federal programs noted above. The following deficiencies were noted: • ESEA (ESSA): Schoolwide Programs (SWP) (Resource 3150): 2/60 employees tested with salaries coded to the program during the fiscal year did not have time certifications on file for the 2022-23 year. Cause: The District has not been following its policy for proper time accounting. Effect: The District is not in compliance. Questioned Costs: Although the District was not in compliance, we were able to review alternative documentation to determine that employees charged to the program were allowable. Repeat Finding: This is a repeat finding, see prior year finding #2022-008. Recommendation: We recommend that the District prepares time certification semi‐annually for single funded employees and monthly for multi-funded employees. Views of Responsible Officials: See Corrective Action Plan on following page.