Audit 313805

FY End
2022-06-30
Total Expended
$13.75M
Findings
10
Programs
18
Organization: Bassett Unified School District (CA)
Year: 2022 Accepted: 2023-06-27
Auditor: Nigro & Nigro PC

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
454020 2022-005 Significant Deficiency - AB
454021 2022-004 Significant Deficiency - N
454022 2022-004 Significant Deficiency - N
454023 2022-004 Significant Deficiency - N
454024 2022-004 Significant Deficiency - N
1030462 2022-005 Significant Deficiency - AB
1030463 2022-004 Significant Deficiency - N
1030464 2022-004 Significant Deficiency - N
1030465 2022-004 Significant Deficiency - N
1030466 2022-004 Significant Deficiency - N

Contacts

Name Title Type
Q5FMA9XKLKU7 Martha Vital Auditee
6269313000 Peter Glenn Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The schedule of expenditures of Federal awards includes the Federal grant activity of the District and is presented onthe modified accrual basis of accounting. The information in this schedule is presented in accordance with therequirements of the Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements,Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedulemay differ from amounts presented in, or used in the preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Criteria: For programs under ESSER I and GEER I, an LEA that receives funds under one or both programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the ESEA (20 USC 6320) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act. To meet this requirement, an LEA must determine the proportional share of funds available for equitable services. Condition: The District did not offer funds from ESSER I and GEER I to private schools in the same manner as provided under Title I. Questioned Cost: Unknown Context: This finding is limited to ESSER I and GEER I. ESSER II, III and GEER II funding to the LEA does not have this requirement as private schools are directly funded. Cause/Effect: The District lacked sufficient internal controls. The District did not offer funding from ESSER I and GEER I to private schools. Consistent with sections 8501 and 8503 of ESEA, a private school may file a complaint directly with the California Department of Education (CDE). Recommendation: We recommend the District consult with private schools with any remaining ESSER 1/Geer 1 Funding. Views of Responsible Officials: The District plans to ensure that private schools receive their portion of the grants in compliance with state and federal laws and regulations.
Criteria: For programs under ESSER I and GEER I, an LEA that receives funds under one or both programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the ESEA (20 USC 6320) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act. To meet this requirement, an LEA must determine the proportional share of funds available for equitable services. Condition: The District did not offer funds from ESSER I and GEER I to private schools in the same manner as provided under Title I. Questioned Cost: Unknown Context: This finding is limited to ESSER I and GEER I. ESSER II, III and GEER II funding to the LEA does not have this requirement as private schools are directly funded. Effect: The District did not offer funding from ESSER I and GEER I to private schools. Recommendation: Consistent with sections 8501 and 8503 of ESEA, a private school may file a complaint directly with the California Department of Education (CDE). Views of Responsible Officials: The District plans to ensure that all employees funded by federal programs either fully funded or partially funded, complete the Personnel Activity Report form as required by law (Title 2, CFR 200.303). The district will monitor and review with all sites and departments for the completion of the PARs form on an ongoing basis. In addition, the district will provide training for current and new employees to acquire the knowledge necessary and required in the completion of the PARs document.
Criteria: For programs under ESSER I and GEER I, an LEA that receives funds under one or both programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the ESEA (20 USC 6320) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act. To meet this requirement, an LEA must determine the proportional share of funds available for equitable services. Condition: The District did not offer funds from ESSER I and GEER I to private schools in the same manner as provided under Title I. Questioned Cost: Unknown Context: This finding is limited to ESSER I and GEER I. ESSER II, III and GEER II funding to the LEA does not have this requirement as private schools are directly funded. Effect: The District did not offer funding from ESSER I and GEER I to private schools. Recommendation: Consistent with sections 8501 and 8503 of ESEA, a private school may file a complaint directly with the California Department of Education (CDE). Views of Responsible Officials: The District plans to ensure that all employees funded by federal programs either fully funded or partially funded, complete the Personnel Activity Report form as required by law (Title 2, CFR 200.303). The district will monitor and review with all sites and departments for the completion of the PARs form on an ongoing basis. In addition, the district will provide training for current and new employees to acquire the knowledge necessary and required in the completion of the PARs document.
Criteria: For programs under ESSER I and GEER I, an LEA that receives funds under one or both programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the ESEA (20 USC 6320) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act. To meet this requirement, an LEA must determine the proportional share of funds available for equitable services. Condition: The District did not offer funds from ESSER I and GEER I to private schools in the same manner as provided under Title I. Questioned Cost: Unknown Context: This finding is limited to ESSER I and GEER I. ESSER II, III and GEER II funding to the LEA does not have this requirement as private schools are directly funded. Effect: The District did not offer funding from ESSER I and GEER I to private schools. Recommendation: Consistent with sections 8501 and 8503 of ESEA, a private school may file a complaint directly with the California Department of Education (CDE). Views of Responsible Officials: The District plans to ensure that all employees funded by federal programs either fully funded or partially funded, complete the Personnel Activity Report form as required by law (Title 2, CFR 200.303). The district will monitor and review with all sites and departments for the completion of the PARs form on an ongoing basis. In addition, the district will provide training for current and new employees to acquire the knowledge necessary and required in the completion of the PARs document.
Criteria: For programs under ESSER I and GEER I, an LEA that receives funds under one or both programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the ESEA (20 USC 6320) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act. To meet this requirement, an LEA must determine the proportional share of funds available for equitable services. Condition: The District did not offer funds from ESSER I and GEER I to private schools in the same manner as provided under Title I. Questioned Cost: Unknown Context: This finding is limited to ESSER I and GEER I. ESSER II, III and GEER II funding to the LEA does not have this requirement as private schools are directly funded. Effect: The District did not offer funding from ESSER I and GEER I to private schools. Recommendation: Consistent with sections 8501 and 8503 of ESEA, a private school may file a complaint directly with the California Department of Education (CDE). Views of Responsible Officials: The District plans to ensure that all employees funded by federal programs either fully funded or partially funded, complete the Personnel Activity Report form as required by law (Title 2, CFR 200.303). The district will monitor and review with all sites and departments for the completion of the PARs form on an ongoing basis. In addition, the district will provide training for current and new employees to acquire the knowledge necessary and required in the completion of the PARs document.
Criteria: For programs under ESSER I and GEER I, an LEA that receives funds under one or both programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the ESEA (20 USC 6320) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act. To meet this requirement, an LEA must determine the proportional share of funds available for equitable services. Condition: The District did not offer funds from ESSER I and GEER I to private schools in the same manner as provided under Title I. Questioned Cost: Unknown Context: This finding is limited to ESSER I and GEER I. ESSER II, III and GEER II funding to the LEA does not have this requirement as private schools are directly funded. Cause/Effect: The District lacked sufficient internal controls. The District did not offer funding from ESSER I and GEER I to private schools. Consistent with sections 8501 and 8503 of ESEA, a private school may file a complaint directly with the California Department of Education (CDE). Recommendation: We recommend the District consult with private schools with any remaining ESSER 1/Geer 1 Funding. Views of Responsible Officials: The District plans to ensure that private schools receive their portion of the grants in compliance with state and federal laws and regulations.
Criteria: For programs under ESSER I and GEER I, an LEA that receives funds under one or both programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the ESEA (20 USC 6320) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act. To meet this requirement, an LEA must determine the proportional share of funds available for equitable services. Condition: The District did not offer funds from ESSER I and GEER I to private schools in the same manner as provided under Title I. Questioned Cost: Unknown Context: This finding is limited to ESSER I and GEER I. ESSER II, III and GEER II funding to the LEA does not have this requirement as private schools are directly funded. Effect: The District did not offer funding from ESSER I and GEER I to private schools. Recommendation: Consistent with sections 8501 and 8503 of ESEA, a private school may file a complaint directly with the California Department of Education (CDE). Views of Responsible Officials: The District plans to ensure that all employees funded by federal programs either fully funded or partially funded, complete the Personnel Activity Report form as required by law (Title 2, CFR 200.303). The district will monitor and review with all sites and departments for the completion of the PARs form on an ongoing basis. In addition, the district will provide training for current and new employees to acquire the knowledge necessary and required in the completion of the PARs document.
Criteria: For programs under ESSER I and GEER I, an LEA that receives funds under one or both programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the ESEA (20 USC 6320) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act. To meet this requirement, an LEA must determine the proportional share of funds available for equitable services. Condition: The District did not offer funds from ESSER I and GEER I to private schools in the same manner as provided under Title I. Questioned Cost: Unknown Context: This finding is limited to ESSER I and GEER I. ESSER II, III and GEER II funding to the LEA does not have this requirement as private schools are directly funded. Effect: The District did not offer funding from ESSER I and GEER I to private schools. Recommendation: Consistent with sections 8501 and 8503 of ESEA, a private school may file a complaint directly with the California Department of Education (CDE). Views of Responsible Officials: The District plans to ensure that all employees funded by federal programs either fully funded or partially funded, complete the Personnel Activity Report form as required by law (Title 2, CFR 200.303). The district will monitor and review with all sites and departments for the completion of the PARs form on an ongoing basis. In addition, the district will provide training for current and new employees to acquire the knowledge necessary and required in the completion of the PARs document.
Criteria: For programs under ESSER I and GEER I, an LEA that receives funds under one or both programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the ESEA (20 USC 6320) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act. To meet this requirement, an LEA must determine the proportional share of funds available for equitable services. Condition: The District did not offer funds from ESSER I and GEER I to private schools in the same manner as provided under Title I. Questioned Cost: Unknown Context: This finding is limited to ESSER I and GEER I. ESSER II, III and GEER II funding to the LEA does not have this requirement as private schools are directly funded. Effect: The District did not offer funding from ESSER I and GEER I to private schools. Recommendation: Consistent with sections 8501 and 8503 of ESEA, a private school may file a complaint directly with the California Department of Education (CDE). Views of Responsible Officials: The District plans to ensure that all employees funded by federal programs either fully funded or partially funded, complete the Personnel Activity Report form as required by law (Title 2, CFR 200.303). The district will monitor and review with all sites and departments for the completion of the PARs form on an ongoing basis. In addition, the district will provide training for current and new employees to acquire the knowledge necessary and required in the completion of the PARs document.
Criteria: For programs under ESSER I and GEER I, an LEA that receives funds under one or both programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the ESEA (20 USC 6320) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act. To meet this requirement, an LEA must determine the proportional share of funds available for equitable services. Condition: The District did not offer funds from ESSER I and GEER I to private schools in the same manner as provided under Title I. Questioned Cost: Unknown Context: This finding is limited to ESSER I and GEER I. ESSER II, III and GEER II funding to the LEA does not have this requirement as private schools are directly funded. Effect: The District did not offer funding from ESSER I and GEER I to private schools. Recommendation: Consistent with sections 8501 and 8503 of ESEA, a private school may file a complaint directly with the California Department of Education (CDE). Views of Responsible Officials: The District plans to ensure that all employees funded by federal programs either fully funded or partially funded, complete the Personnel Activity Report form as required by law (Title 2, CFR 200.303). The district will monitor and review with all sites and departments for the completion of the PARs form on an ongoing basis. In addition, the district will provide training for current and new employees to acquire the knowledge necessary and required in the completion of the PARs document.