FAC Explorer

Audit 316649

FY End
2023-06-30
Total Expended
$916,321
Findings
14
Programs
8
Organization: Placer Hills Union School District (CA)
Year: 2023 Accepted: 2024-08-05
Auditor: Crowe LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
480453 2023-002 Material Weakness - B
480454 2023-002 Material Weakness - B
480455 2023-002 Material Weakness - B
480456 2023-002 Material Weakness - B
480457 2023-002 Material Weakness - B
480458 2023-003 Significant Deficiency - I
480459 2023-003 Significant Deficiency - I
1056895 2023-002 Material Weakness - B
1056896 2023-002 Material Weakness - B
1056897 2023-002 Material Weakness - B
1056898 2023-002 Material Weakness - B
1056899 2023-002 Material Weakness - B
1056900 2023-003 Significant Deficiency - I
1056901 2023-003 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $123,603 - 0
84.425 Covid-19 - Education Stabilization Fund $74,133 Yes 1
84.367 Improving Teacher Quality State Grants $25,590 - 0
10.555 National School Lunch Program $15,952 Yes 1
84.027 Special Education_grants to States $11,151 - 0
84.173 Special Education_preschool Grants $3,462 - 0
84.424 Student Support and Academic Enrichment Program $2,500 - 0
84.027 Covid-19 - Special Education_grants to States $625 - 0

Contacts

Name Title Type
XH25YWBFQMW3 Roxanne Hall Auditee
5308782606 Jeff Jensen Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 - PURPOSE OF SCHEDULES Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal award activity of Placer Hills Union School District and is presented on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: As a sub- recipient of the State of California the District is using the approved indirect cost rate provided by the California Department of Education rather than the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Schedule of Expenditures of Federal Awards: The Schedule of Expenditures of Federal Awards includes the federal award activity of Placer Hills Union School District and is presented on the 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). Expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. As a sub- recipient of the State of California the District is using the approved indirect cost rate provided by the California Department of Education rather than the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: NOTE 2 - EARLY RETIREMENT INCENTIVE PROGRAM Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal award activity of Placer Hills Union School District and is presented on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: As a sub- recipient of the State of California the District is using the approved indirect cost rate provided by the California Department of Education rather than the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Education Code Section 14503 requires certain disclosure in the financial statements of districts which adopt Early Retirement Incentive Programs pursuant to Education Code Sections 22714 and 44929. For the fiscal year ended June 30, 2023, the District did not adopt this program.

Finding Details

Finding 2023-002
2023-002 – FEDERAL COMPLIANCE – MATERIAL WEAKNESS - COVID-19 EDUCATION STABILIZATION FUND (50000) FEDERAL PROGRAM: COVID-19 Education Stabilization Fund (ESF) FEDERAL AGENCY: U.S. Department of Education AWARD YEAR: 2022-2023 ASSISTANCE LISTING NUMBER: 84.425C, 84.425D, 84.425U NAME OF PASS-THROUGH ENTITY: California Department of Education Criteria: The Uniform Guidance Department of Education Cross Cutting Section under the compliance requirements Allowable Costs/Cost Principles state that if an employee works on multiple activities or cost objectives, the District must maintain records that support the portion of time and effort dedicated to the federal program. Condition: The District does not maintain records, such as Federal Time Certifications, that support the portion of time and effort for employees whose payroll is expended to the COVID-19 Education Stabilization Fund (ESF) federal program. Cause: The District was unable to locate any supporting documentation to verify the time and effort charged to the federal program was split and allocated appropriately or that it was reviewed by management. Effect: Payroll expenditures charged to the program could be overstated or understated. Fiscal Impact/Questioned Costs: The net questioned costs totaled $232,041. Recommendation: We recommend the District keep records of the time and effort employees work on federal programs and that management regularly review those records. Views of Responsible Officials and Planned Corrective Actions: The district will ensure that all federally paid employees have a supporting and accurate Federal Time Certification record.
Finding 2023-002
2023-002 – FEDERAL COMPLIANCE – MATERIAL WEAKNESS - COVID-19 EDUCATION STABILIZATION FUND (50000) FEDERAL PROGRAM: COVID-19 Education Stabilization Fund (ESF) FEDERAL AGENCY: U.S. Department of Education AWARD YEAR: 2022-2023 ASSISTANCE LISTING NUMBER: 84.425C, 84.425D, 84.425U NAME OF PASS-THROUGH ENTITY: California Department of Education Criteria: The Uniform Guidance Department of Education Cross Cutting Section under the compliance requirements Allowable Costs/Cost Principles state that if an employee works on multiple activities or cost objectives, the District must maintain records that support the portion of time and effort dedicated to the federal program. Condition: The District does not maintain records, such as Federal Time Certifications, that support the portion of time and effort for employees whose payroll is expended to the COVID-19 Education Stabilization Fund (ESF) federal program. Cause: The District was unable to locate any supporting documentation to verify the time and effort charged to the federal program was split and allocated appropriately or that it was reviewed by management. Effect: Payroll expenditures charged to the program could be overstated or understated. Fiscal Impact/Questioned Costs: The net questioned costs totaled $232,041. Recommendation: We recommend the District keep records of the time and effort employees work on federal programs and that management regularly review those records. Views of Responsible Officials and Planned Corrective Actions: The district will ensure that all federally paid employees have a supporting and accurate Federal Time Certification record.
Finding 2023-002
2023-002 – FEDERAL COMPLIANCE – MATERIAL WEAKNESS - COVID-19 EDUCATION STABILIZATION FUND (50000) FEDERAL PROGRAM: COVID-19 Education Stabilization Fund (ESF) FEDERAL AGENCY: U.S. Department of Education AWARD YEAR: 2022-2023 ASSISTANCE LISTING NUMBER: 84.425C, 84.425D, 84.425U NAME OF PASS-THROUGH ENTITY: California Department of Education Criteria: The Uniform Guidance Department of Education Cross Cutting Section under the compliance requirements Allowable Costs/Cost Principles state that if an employee works on multiple activities or cost objectives, the District must maintain records that support the portion of time and effort dedicated to the federal program. Condition: The District does not maintain records, such as Federal Time Certifications, that support the portion of time and effort for employees whose payroll is expended to the COVID-19 Education Stabilization Fund (ESF) federal program. Cause: The District was unable to locate any supporting documentation to verify the time and effort charged to the federal program was split and allocated appropriately or that it was reviewed by management. Effect: Payroll expenditures charged to the program could be overstated or understated. Fiscal Impact/Questioned Costs: The net questioned costs totaled $232,041. Recommendation: We recommend the District keep records of the time and effort employees work on federal programs and that management regularly review those records. Views of Responsible Officials and Planned Corrective Actions: The district will ensure that all federally paid employees have a supporting and accurate Federal Time Certification record.
Finding 2023-002
2023-002 – FEDERAL COMPLIANCE – MATERIAL WEAKNESS - COVID-19 EDUCATION STABILIZATION FUND (50000) FEDERAL PROGRAM: COVID-19 Education Stabilization Fund (ESF) FEDERAL AGENCY: U.S. Department of Education AWARD YEAR: 2022-2023 ASSISTANCE LISTING NUMBER: 84.425C, 84.425D, 84.425U NAME OF PASS-THROUGH ENTITY: California Department of Education Criteria: The Uniform Guidance Department of Education Cross Cutting Section under the compliance requirements Allowable Costs/Cost Principles state that if an employee works on multiple activities or cost objectives, the District must maintain records that support the portion of time and effort dedicated to the federal program. Condition: The District does not maintain records, such as Federal Time Certifications, that support the portion of time and effort for employees whose payroll is expended to the COVID-19 Education Stabilization Fund (ESF) federal program. Cause: The District was unable to locate any supporting documentation to verify the time and effort charged to the federal program was split and allocated appropriately or that it was reviewed by management. Effect: Payroll expenditures charged to the program could be overstated or understated. Fiscal Impact/Questioned Costs: The net questioned costs totaled $232,041. Recommendation: We recommend the District keep records of the time and effort employees work on federal programs and that management regularly review those records. Views of Responsible Officials and Planned Corrective Actions: The district will ensure that all federally paid employees have a supporting and accurate Federal Time Certification record.
Finding 2023-002
2023-002 – FEDERAL COMPLIANCE – MATERIAL WEAKNESS - COVID-19 EDUCATION STABILIZATION FUND (50000) FEDERAL PROGRAM: COVID-19 Education Stabilization Fund (ESF) FEDERAL AGENCY: U.S. Department of Education AWARD YEAR: 2022-2023 ASSISTANCE LISTING NUMBER: 84.425C, 84.425D, 84.425U NAME OF PASS-THROUGH ENTITY: California Department of Education Criteria: The Uniform Guidance Department of Education Cross Cutting Section under the compliance requirements Allowable Costs/Cost Principles state that if an employee works on multiple activities or cost objectives, the District must maintain records that support the portion of time and effort dedicated to the federal program. Condition: The District does not maintain records, such as Federal Time Certifications, that support the portion of time and effort for employees whose payroll is expended to the COVID-19 Education Stabilization Fund (ESF) federal program. Cause: The District was unable to locate any supporting documentation to verify the time and effort charged to the federal program was split and allocated appropriately or that it was reviewed by management. Effect: Payroll expenditures charged to the program could be overstated or understated. Fiscal Impact/Questioned Costs: The net questioned costs totaled $232,041. Recommendation: We recommend the District keep records of the time and effort employees work on federal programs and that management regularly review those records. Views of Responsible Officials and Planned Corrective Actions: The district will ensure that all federally paid employees have a supporting and accurate Federal Time Certification record.
Finding 2023-003
2023-003 – FEDERAL COMPLIANCE – DEFICIENCY - CHILD NUTRITION CLUSTER (50000) FEDERAL PROGRAM: Child Nutrition Cluster FEDERAL AGENCY: U.S. Department of Agriculture AWARD YEAR: 2022-2023 ASSISTANCE LISTING NUMBER: 10.555 NAME OF PASS-THROUGH ENTITY: California Department of Education Criteria: Sound accounting policies and proper segregation of duties require an internal control system by in place to ensure each transaction is complete, accurate and reviewed by a knowledgeable person prior to processing. Condition: For three of the three months tested, the District was unable to provide evidence that meal reimbursements submitted to CNIPS were reviewed for completeness and accuracy. Cause: The cause was due to clerical error. Effect: There was no evidence that meal reimbursements were reviewed before being submitted to CNIPS. For each of the three months selected for testing, meal count supporting documentation was agreed to the meal reimbursements submitted to CNIPS without exception. Fiscal Impact/Questioned Costs: No fiscal Impact. Recommendation: We recommend that the District evidence their review of the meal reimbursement forms submitted to CNIPS on a monthly basis to ensure totals are accumulated correctly. Views of Responsible Officials and Planned Corrective Actions: The District will review the CNIPS report going forward and maintain the necessary supporting documentation of approvals.
Finding 2023-003
2023-003 – FEDERAL COMPLIANCE – DEFICIENCY - CHILD NUTRITION CLUSTER (50000) FEDERAL PROGRAM: Child Nutrition Cluster FEDERAL AGENCY: U.S. Department of Agriculture AWARD YEAR: 2022-2023 ASSISTANCE LISTING NUMBER: 10.555 NAME OF PASS-THROUGH ENTITY: California Department of Education Criteria: Sound accounting policies and proper segregation of duties require an internal control system by in place to ensure each transaction is complete, accurate and reviewed by a knowledgeable person prior to processing. Condition: For three of the three months tested, the District was unable to provide evidence that meal reimbursements submitted to CNIPS were reviewed for completeness and accuracy. Cause: The cause was due to clerical error. Effect: There was no evidence that meal reimbursements were reviewed before being submitted to CNIPS. For each of the three months selected for testing, meal count supporting documentation was agreed to the meal reimbursements submitted to CNIPS without exception. Fiscal Impact/Questioned Costs: No fiscal Impact. Recommendation: We recommend that the District evidence their review of the meal reimbursement forms submitted to CNIPS on a monthly basis to ensure totals are accumulated correctly. Views of Responsible Officials and Planned Corrective Actions: The District will review the CNIPS report going forward and maintain the necessary supporting documentation of approvals.
Finding 2023-002
2023-002 – FEDERAL COMPLIANCE – MATERIAL WEAKNESS - COVID-19 EDUCATION STABILIZATION FUND (50000) FEDERAL PROGRAM: COVID-19 Education Stabilization Fund (ESF) FEDERAL AGENCY: U.S. Department of Education AWARD YEAR: 2022-2023 ASSISTANCE LISTING NUMBER: 84.425C, 84.425D, 84.425U NAME OF PASS-THROUGH ENTITY: California Department of Education Criteria: The Uniform Guidance Department of Education Cross Cutting Section under the compliance requirements Allowable Costs/Cost Principles state that if an employee works on multiple activities or cost objectives, the District must maintain records that support the portion of time and effort dedicated to the federal program. Condition: The District does not maintain records, such as Federal Time Certifications, that support the portion of time and effort for employees whose payroll is expended to the COVID-19 Education Stabilization Fund (ESF) federal program. Cause: The District was unable to locate any supporting documentation to verify the time and effort charged to the federal program was split and allocated appropriately or that it was reviewed by management. Effect: Payroll expenditures charged to the program could be overstated or understated. Fiscal Impact/Questioned Costs: The net questioned costs totaled $232,041. Recommendation: We recommend the District keep records of the time and effort employees work on federal programs and that management regularly review those records. Views of Responsible Officials and Planned Corrective Actions: The district will ensure that all federally paid employees have a supporting and accurate Federal Time Certification record.
Finding 2023-002
2023-002 – FEDERAL COMPLIANCE – MATERIAL WEAKNESS - COVID-19 EDUCATION STABILIZATION FUND (50000) FEDERAL PROGRAM: COVID-19 Education Stabilization Fund (ESF) FEDERAL AGENCY: U.S. Department of Education AWARD YEAR: 2022-2023 ASSISTANCE LISTING NUMBER: 84.425C, 84.425D, 84.425U NAME OF PASS-THROUGH ENTITY: California Department of Education Criteria: The Uniform Guidance Department of Education Cross Cutting Section under the compliance requirements Allowable Costs/Cost Principles state that if an employee works on multiple activities or cost objectives, the District must maintain records that support the portion of time and effort dedicated to the federal program. Condition: The District does not maintain records, such as Federal Time Certifications, that support the portion of time and effort for employees whose payroll is expended to the COVID-19 Education Stabilization Fund (ESF) federal program. Cause: The District was unable to locate any supporting documentation to verify the time and effort charged to the federal program was split and allocated appropriately or that it was reviewed by management. Effect: Payroll expenditures charged to the program could be overstated or understated. Fiscal Impact/Questioned Costs: The net questioned costs totaled $232,041. Recommendation: We recommend the District keep records of the time and effort employees work on federal programs and that management regularly review those records. Views of Responsible Officials and Planned Corrective Actions: The district will ensure that all federally paid employees have a supporting and accurate Federal Time Certification record.
Finding 2023-002
2023-002 – FEDERAL COMPLIANCE – MATERIAL WEAKNESS - COVID-19 EDUCATION STABILIZATION FUND (50000) FEDERAL PROGRAM: COVID-19 Education Stabilization Fund (ESF) FEDERAL AGENCY: U.S. Department of Education AWARD YEAR: 2022-2023 ASSISTANCE LISTING NUMBER: 84.425C, 84.425D, 84.425U NAME OF PASS-THROUGH ENTITY: California Department of Education Criteria: The Uniform Guidance Department of Education Cross Cutting Section under the compliance requirements Allowable Costs/Cost Principles state that if an employee works on multiple activities or cost objectives, the District must maintain records that support the portion of time and effort dedicated to the federal program. Condition: The District does not maintain records, such as Federal Time Certifications, that support the portion of time and effort for employees whose payroll is expended to the COVID-19 Education Stabilization Fund (ESF) federal program. Cause: The District was unable to locate any supporting documentation to verify the time and effort charged to the federal program was split and allocated appropriately or that it was reviewed by management. Effect: Payroll expenditures charged to the program could be overstated or understated. Fiscal Impact/Questioned Costs: The net questioned costs totaled $232,041. Recommendation: We recommend the District keep records of the time and effort employees work on federal programs and that management regularly review those records. Views of Responsible Officials and Planned Corrective Actions: The district will ensure that all federally paid employees have a supporting and accurate Federal Time Certification record.
Finding 2023-002
2023-002 – FEDERAL COMPLIANCE – MATERIAL WEAKNESS - COVID-19 EDUCATION STABILIZATION FUND (50000) FEDERAL PROGRAM: COVID-19 Education Stabilization Fund (ESF) FEDERAL AGENCY: U.S. Department of Education AWARD YEAR: 2022-2023 ASSISTANCE LISTING NUMBER: 84.425C, 84.425D, 84.425U NAME OF PASS-THROUGH ENTITY: California Department of Education Criteria: The Uniform Guidance Department of Education Cross Cutting Section under the compliance requirements Allowable Costs/Cost Principles state that if an employee works on multiple activities or cost objectives, the District must maintain records that support the portion of time and effort dedicated to the federal program. Condition: The District does not maintain records, such as Federal Time Certifications, that support the portion of time and effort for employees whose payroll is expended to the COVID-19 Education Stabilization Fund (ESF) federal program. Cause: The District was unable to locate any supporting documentation to verify the time and effort charged to the federal program was split and allocated appropriately or that it was reviewed by management. Effect: Payroll expenditures charged to the program could be overstated or understated. Fiscal Impact/Questioned Costs: The net questioned costs totaled $232,041. Recommendation: We recommend the District keep records of the time and effort employees work on federal programs and that management regularly review those records. Views of Responsible Officials and Planned Corrective Actions: The district will ensure that all federally paid employees have a supporting and accurate Federal Time Certification record.
Finding 2023-002
2023-002 – FEDERAL COMPLIANCE – MATERIAL WEAKNESS - COVID-19 EDUCATION STABILIZATION FUND (50000) FEDERAL PROGRAM: COVID-19 Education Stabilization Fund (ESF) FEDERAL AGENCY: U.S. Department of Education AWARD YEAR: 2022-2023 ASSISTANCE LISTING NUMBER: 84.425C, 84.425D, 84.425U NAME OF PASS-THROUGH ENTITY: California Department of Education Criteria: The Uniform Guidance Department of Education Cross Cutting Section under the compliance requirements Allowable Costs/Cost Principles state that if an employee works on multiple activities or cost objectives, the District must maintain records that support the portion of time and effort dedicated to the federal program. Condition: The District does not maintain records, such as Federal Time Certifications, that support the portion of time and effort for employees whose payroll is expended to the COVID-19 Education Stabilization Fund (ESF) federal program. Cause: The District was unable to locate any supporting documentation to verify the time and effort charged to the federal program was split and allocated appropriately or that it was reviewed by management. Effect: Payroll expenditures charged to the program could be overstated or understated. Fiscal Impact/Questioned Costs: The net questioned costs totaled $232,041. Recommendation: We recommend the District keep records of the time and effort employees work on federal programs and that management regularly review those records. Views of Responsible Officials and Planned Corrective Actions: The district will ensure that all federally paid employees have a supporting and accurate Federal Time Certification record.
Finding 2023-003
2023-003 – FEDERAL COMPLIANCE – DEFICIENCY - CHILD NUTRITION CLUSTER (50000) FEDERAL PROGRAM: Child Nutrition Cluster FEDERAL AGENCY: U.S. Department of Agriculture AWARD YEAR: 2022-2023 ASSISTANCE LISTING NUMBER: 10.555 NAME OF PASS-THROUGH ENTITY: California Department of Education Criteria: Sound accounting policies and proper segregation of duties require an internal control system by in place to ensure each transaction is complete, accurate and reviewed by a knowledgeable person prior to processing. Condition: For three of the three months tested, the District was unable to provide evidence that meal reimbursements submitted to CNIPS were reviewed for completeness and accuracy. Cause: The cause was due to clerical error. Effect: There was no evidence that meal reimbursements were reviewed before being submitted to CNIPS. For each of the three months selected for testing, meal count supporting documentation was agreed to the meal reimbursements submitted to CNIPS without exception. Fiscal Impact/Questioned Costs: No fiscal Impact. Recommendation: We recommend that the District evidence their review of the meal reimbursement forms submitted to CNIPS on a monthly basis to ensure totals are accumulated correctly. Views of Responsible Officials and Planned Corrective Actions: The District will review the CNIPS report going forward and maintain the necessary supporting documentation of approvals.
Finding 2023-003
2023-003 – FEDERAL COMPLIANCE – DEFICIENCY - CHILD NUTRITION CLUSTER (50000) FEDERAL PROGRAM: Child Nutrition Cluster FEDERAL AGENCY: U.S. Department of Agriculture AWARD YEAR: 2022-2023 ASSISTANCE LISTING NUMBER: 10.555 NAME OF PASS-THROUGH ENTITY: California Department of Education Criteria: Sound accounting policies and proper segregation of duties require an internal control system by in place to ensure each transaction is complete, accurate and reviewed by a knowledgeable person prior to processing. Condition: For three of the three months tested, the District was unable to provide evidence that meal reimbursements submitted to CNIPS were reviewed for completeness and accuracy. Cause: The cause was due to clerical error. Effect: There was no evidence that meal reimbursements were reviewed before being submitted to CNIPS. For each of the three months selected for testing, meal count supporting documentation was agreed to the meal reimbursements submitted to CNIPS without exception. Fiscal Impact/Questioned Costs: No fiscal Impact. Recommendation: We recommend that the District evidence their review of the meal reimbursement forms submitted to CNIPS on a monthly basis to ensure totals are accumulated correctly. Views of Responsible Officials and Planned Corrective Actions: The District will review the CNIPS report going forward and maintain the necessary supporting documentation of approvals.