FAC Explorer

Audit 31815

FY End
2022-06-30
Total Expended
$63.07M
Findings
4
Programs
15
Organization: Panama Buena Vista Union School District (CA)
Year: 2022 Accepted: 2023-06-07
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
30232 2022-002 Material Weakness - F
30233 2022-003 Material Weakness - N
606674 2022-002 Material Weakness - F
606675 2022-003 Material Weakness - N

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $5.68M - 0
32.009 Emergency Connectivity Fund Program $2.43M Yes 2
10.553 School Breakfast Program $1.33M - 0
84.367 Improving Teacher Quality State Grants $897,140 - 0
84.424 Student Support and Academic Enrichment Program $616,054 - 0
84.365 English Language Acquisition State Grants $476,996 - 0
84.027 Special Education_grants to States $209,254 Yes 0
10.555 National School Lunch Program $176,008 - 0
84.425 Education Stabilization Fund $173,933 Yes 0
84.377 School Improvement Grants $124,592 - 0
93.575 Child Care and Development Block Grant $113,400 - 0
10.556 Special Milk Program for Children $100,689 - 0
84.173 Special Education_preschool Grants $73,557 Yes 0
84.181 Special Education-Grants for Infants and Families $25,000 Yes 0
10.649 Pandemic Ebt Administrative Costs $5,814 - 0

Contacts

Name Title Type
P6A1KWZZ9PF1 Glenn Imke Auditee
6618318331 Andrew Park Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the schedule) includes the federal awardactivity of the PanamaBuena Vista Union School District (the District) under programs of the federalgovernment for the year ended June 30, 2022. The information is presented in accordance with therequirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, CostPrinciples, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents onlya selected portion of the operations of the PanamaBuena Vista Union School District, it is not intended to anddoes not present the net position of the district. Expenditures reported in the schedule are reported on the modified accrual basis of accounting. When applicable, such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal financialassistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-002
2022-002 50000 ? Federal Programs ? Inventory Control (Noncompliance and Material Weakness in Internal Controls over Compliance) Federal Programs Affected COVID-19 Emergency Connectivity Fund Program Assistance Listing Number: 32.009 Pass-Through Entity: N/A ? Direct Award Federal Agency: Federal Communications Commission Criteria or Specific Requirements In accordance with Federal Communications Commission (FCC) Report and Order 21-58, paragraphs 116-118, Emergency Connectivity Fund (ECF) Program participants are required to maintain asset and service inventories of the devices and services purchased with ECF Program support. Asset inventories are required to contain the following elements: (a) device type, (b) device make/model, (c) equipment serial number, (d) the name of the person to whom the device was provided, and (e) the dates the device was loaned out and returned to the school. Service records must include the following elements: (a) type of service provided, (b) broadband plan details, including: upload and download speeds and monthly data cap, (c) the name(s) of the person(s) to whom the service was provided, and for fixed broadband service; (d) the service address, and (e) the installation date of service, and (f) the last date of service (as applicable). Condition The District did not maintain adequate inventory records for assets and services purchased with ECF funds. The inventory records were not adequately updated to reflect when and to whom the purchased items and services were provided and the total number of inventoried items could not be reconciled to the number of items purchased with ECF funds. Questioned Costs There were no questioned costs associated with this finding. Context The condition was identified through inquiries with District management and review of program records. Effect The District is not in compliance with the device and service inventory requirements of the program. Cause Due to the time-sensitive need to maintain connectivity for student learning, the District did not prioritize adequate record-keeping in accordance with program requirements. Repeat Finding No. Recommendation The District should ensure that program requirements are reviewed and adequate controls over compliance are in place prior to commencing program activities under federal programs.
Finding 2022-003
2022-003 50000 ? Federal Programs ? Program Implementation (Noncompliance and Material Weakness in Internal Controls over Compliance) Federal Programs Affected COVID-19 Emergency Connectivity Fund Program Assistance Listing Number: 32.009 Pass-Through Entity: N/A ? Direct Award Federal Agency: Federal Communications Commission Criteria or Specific Requirements In accordance with FCC Report and Order 21-58, paragraph 5, Emergency Connectivity Funds (ECF) Program support shall be used by schools to meet the otherwise unmet connectivity needs of students and school staff during the COVID-19 pandemic. Additionally, FCC Report and Order 21-58, paragraph 54 states that ECF Program support shall not be used to fund more than one connected device and more than one Wi-Fi hotspot per students or school staff member during the COVID-19 emergency period. Condition As the District?s asset and service inventories were not complete and did not contain all required elements, a determination could not be made regarding the total number of students and staff members who were provided with assets or services purchased with ECF support. We were therefore unable to verify the District?s compliance with program requirements related to unmet connectivity needs and per-user limitations. Questioned Costs This finding represents a material weakness in internal control over federal compliance. However, there were no questioned costs associated with this finding as we did not identify any unallowable expenditures as a result of the finding. Context The condition was identified through inquiries with District management and review of program records. Effect The District is not in compliance with program requirements related to unmet connectivity needs and per-user limitations. Cause Due to the time-sensitive need to maintain connectivity for student learning, the District did not prioritize adequate record-keeping in accordance with program requirements. Repeat Finding No. Recommendation The District should ensure that program requirements are reviewed and adequate controls over compliance are in place prior to commencing program activities under federal programs.
Finding 2022-002
2022-002 50000 ? Federal Programs ? Inventory Control (Noncompliance and Material Weakness in Internal Controls over Compliance) Federal Programs Affected COVID-19 Emergency Connectivity Fund Program Assistance Listing Number: 32.009 Pass-Through Entity: N/A ? Direct Award Federal Agency: Federal Communications Commission Criteria or Specific Requirements In accordance with Federal Communications Commission (FCC) Report and Order 21-58, paragraphs 116-118, Emergency Connectivity Fund (ECF) Program participants are required to maintain asset and service inventories of the devices and services purchased with ECF Program support. Asset inventories are required to contain the following elements: (a) device type, (b) device make/model, (c) equipment serial number, (d) the name of the person to whom the device was provided, and (e) the dates the device was loaned out and returned to the school. Service records must include the following elements: (a) type of service provided, (b) broadband plan details, including: upload and download speeds and monthly data cap, (c) the name(s) of the person(s) to whom the service was provided, and for fixed broadband service; (d) the service address, and (e) the installation date of service, and (f) the last date of service (as applicable). Condition The District did not maintain adequate inventory records for assets and services purchased with ECF funds. The inventory records were not adequately updated to reflect when and to whom the purchased items and services were provided and the total number of inventoried items could not be reconciled to the number of items purchased with ECF funds. Questioned Costs There were no questioned costs associated with this finding. Context The condition was identified through inquiries with District management and review of program records. Effect The District is not in compliance with the device and service inventory requirements of the program. Cause Due to the time-sensitive need to maintain connectivity for student learning, the District did not prioritize adequate record-keeping in accordance with program requirements. Repeat Finding No. Recommendation The District should ensure that program requirements are reviewed and adequate controls over compliance are in place prior to commencing program activities under federal programs.
Finding 2022-003
2022-003 50000 ? Federal Programs ? Program Implementation (Noncompliance and Material Weakness in Internal Controls over Compliance) Federal Programs Affected COVID-19 Emergency Connectivity Fund Program Assistance Listing Number: 32.009 Pass-Through Entity: N/A ? Direct Award Federal Agency: Federal Communications Commission Criteria or Specific Requirements In accordance with FCC Report and Order 21-58, paragraph 5, Emergency Connectivity Funds (ECF) Program support shall be used by schools to meet the otherwise unmet connectivity needs of students and school staff during the COVID-19 pandemic. Additionally, FCC Report and Order 21-58, paragraph 54 states that ECF Program support shall not be used to fund more than one connected device and more than one Wi-Fi hotspot per students or school staff member during the COVID-19 emergency period. Condition As the District?s asset and service inventories were not complete and did not contain all required elements, a determination could not be made regarding the total number of students and staff members who were provided with assets or services purchased with ECF support. We were therefore unable to verify the District?s compliance with program requirements related to unmet connectivity needs and per-user limitations. Questioned Costs This finding represents a material weakness in internal control over federal compliance. However, there were no questioned costs associated with this finding as we did not identify any unallowable expenditures as a result of the finding. Context The condition was identified through inquiries with District management and review of program records. Effect The District is not in compliance with program requirements related to unmet connectivity needs and per-user limitations. Cause Due to the time-sensitive need to maintain connectivity for student learning, the District did not prioritize adequate record-keeping in accordance with program requirements. Repeat Finding No. Recommendation The District should ensure that program requirements are reviewed and adequate controls over compliance are in place prior to commencing program activities under federal programs.