FAC Explorer

Audit 31918

FY End
2022-06-30
Total Expended
$2.63M
Findings
6
Programs
8
Organization: Cambrian School District (CA)
Year: 2022 Accepted: 2023-09-11
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
28418 2022-002 Material Weakness - I
28419 2022-002 Material Weakness - I
28420 2022-002 Material Weakness - I
604860 2022-002 Material Weakness - I
604861 2022-002 Material Weakness - I
604862 2022-002 Material Weakness - I

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $1.11M Yes 1
10.553 School Breakfast Program $338,829 Yes 1
84.425 Covid-19 Education Stabilization Fund $106,425 - 0
84.367 Improving Teacher Quality State Grants $52,108 - 0
84.010 Title I Grants to Local Educational Agencies $43,528 - 0
84.027 Special Education_grants to States $38,601 - 0
84.173 Special Education_preschool Grants $13,846 - 0
84.365 English Language Acquisition State Grants $7,103 - 0

Contacts

Name Title Type
PBWNXNDDAGP8 Sheetal Mistry Auditee
4083772103 Joyce Peters Auditor
No contacts on file

Notes to SEFA

Title: SEFA Reconciliation Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activityof the Cambrian School District (the District) under programs of the federal government for the year ended June30, 2022. The information is presented in accordance with the requirements of Title 2 U.S. Code of FederalRegulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for FederalAwards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of theDistrict, it is not intended to and does not present the financial position, changes in net assets (or net position orfund balance) of the District. Expenditures reported in the schedule are reported on the modified accrual basis of accounting. Whenapplicable, 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 District has not elected to use the ten percent de minimis cost rate. The following schedule provides reconciliation between revenues reported on the Statement of Revenues,Expenditures, and Changes in Fund Balances, and the related expenditures reported on the Schedule ofExpenditures of Federal Awards.Federal FinancialAssistanceListing AmountDescriptionTotal Federal Revenues reported on the financial statements $ 2,677,399Medical Billing 93.778 (51,092)Total Schedule of Expenditures of Federal Awards $ 2,626,307 (see report for SEFA table)

Finding Details

Finding 2022-002
Program: Child Nutrition Cluster CFDA Number: 10.555, 10.553 Federal Agency: U.S. Department of Agriculture Pass-through: California Department of Education Award Year: 2021-2022 Compliance Requirement(s): Procurement, Suspension, and Debarment Type of Finding: Material Weakness, Instance of Noncompliance Criteria Per the 2 CFR 200.318(a), non-Federal entities other than States, including those operating Federal programs as subrecipients of States, must follow the procurement standards set out at 2 CFR sections 200.318 through 200.327. The non-Federal entity must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable Federal statutes and the procurement requirements identified in 2 CFR part 200 (Uniform Guidance). Condition As a result of the test work performed over the procurement, suspension, and debarment compliance requirements, we identified that the District?s written procedures for procurement of goods or services did not fully conform with the procurement requirements identified in 2 CFR section 200.318 through 200.327. Questioned Costs None reported Context Although the District?s purchasing policy incorporated portions of 2 CFR, sections 200.318 through 200.327, the written procedures do not conform to the requirements of 2 CFR, section 200.318(a) which requires that the non-federal entity must have and use documented procedures consistent with the standards identified in sections 200.318 through 200.327. The District?s written procedures do not identify the applicable requirements of sections 200.318 through 200.327 that apply to the procurement action based on the method of procurement. Effect The District?s written policies and procedures did not comply with the requirements of 200.318(a). Cause The District?s written policy and procedures for purchasing were not updated to incorporate the applicable requirements of sections 200.318 through 200.327 that apply to the procurement action based on the method of procurement. Repeat Finding No Recommendation We recommend that the District continue to strengthen its written procurement procedures to incorporate the applicable requirements identified in sections 200.318 through 200.327 of the Uniform Guidance that apply based on the procurement action and the method of procurement as required by section 200.318(a). Views of Responsible Officials Management agrees with the finding.
Finding 2022-002
Program: Child Nutrition Cluster CFDA Number: 10.555, 10.553 Federal Agency: U.S. Department of Agriculture Pass-through: California Department of Education Award Year: 2021-2022 Compliance Requirement(s): Procurement, Suspension, and Debarment Type of Finding: Material Weakness, Instance of Noncompliance Criteria Per the 2 CFR 200.318(a), non-Federal entities other than States, including those operating Federal programs as subrecipients of States, must follow the procurement standards set out at 2 CFR sections 200.318 through 200.327. The non-Federal entity must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable Federal statutes and the procurement requirements identified in 2 CFR part 200 (Uniform Guidance). Condition As a result of the test work performed over the procurement, suspension, and debarment compliance requirements, we identified that the District?s written procedures for procurement of goods or services did not fully conform with the procurement requirements identified in 2 CFR section 200.318 through 200.327. Questioned Costs None reported Context Although the District?s purchasing policy incorporated portions of 2 CFR, sections 200.318 through 200.327, the written procedures do not conform to the requirements of 2 CFR, section 200.318(a) which requires that the non-federal entity must have and use documented procedures consistent with the standards identified in sections 200.318 through 200.327. The District?s written procedures do not identify the applicable requirements of sections 200.318 through 200.327 that apply to the procurement action based on the method of procurement. Effect The District?s written policies and procedures did not comply with the requirements of 200.318(a). Cause The District?s written policy and procedures for purchasing were not updated to incorporate the applicable requirements of sections 200.318 through 200.327 that apply to the procurement action based on the method of procurement. Repeat Finding No Recommendation We recommend that the District continue to strengthen its written procurement procedures to incorporate the applicable requirements identified in sections 200.318 through 200.327 of the Uniform Guidance that apply based on the procurement action and the method of procurement as required by section 200.318(a). Views of Responsible Officials Management agrees with the finding.
Finding 2022-002
Program: Child Nutrition Cluster CFDA Number: 10.555, 10.553 Federal Agency: U.S. Department of Agriculture Pass-through: California Department of Education Award Year: 2021-2022 Compliance Requirement(s): Procurement, Suspension, and Debarment Type of Finding: Material Weakness, Instance of Noncompliance Criteria Per the 2 CFR 200.318(a), non-Federal entities other than States, including those operating Federal programs as subrecipients of States, must follow the procurement standards set out at 2 CFR sections 200.318 through 200.327. The non-Federal entity must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable Federal statutes and the procurement requirements identified in 2 CFR part 200 (Uniform Guidance). Condition As a result of the test work performed over the procurement, suspension, and debarment compliance requirements, we identified that the District?s written procedures for procurement of goods or services did not fully conform with the procurement requirements identified in 2 CFR section 200.318 through 200.327. Questioned Costs None reported Context Although the District?s purchasing policy incorporated portions of 2 CFR, sections 200.318 through 200.327, the written procedures do not conform to the requirements of 2 CFR, section 200.318(a) which requires that the non-federal entity must have and use documented procedures consistent with the standards identified in sections 200.318 through 200.327. The District?s written procedures do not identify the applicable requirements of sections 200.318 through 200.327 that apply to the procurement action based on the method of procurement. Effect The District?s written policies and procedures did not comply with the requirements of 200.318(a). Cause The District?s written policy and procedures for purchasing were not updated to incorporate the applicable requirements of sections 200.318 through 200.327 that apply to the procurement action based on the method of procurement. Repeat Finding No Recommendation We recommend that the District continue to strengthen its written procurement procedures to incorporate the applicable requirements identified in sections 200.318 through 200.327 of the Uniform Guidance that apply based on the procurement action and the method of procurement as required by section 200.318(a). Views of Responsible Officials Management agrees with the finding.
Finding 2022-002
Program: Child Nutrition Cluster CFDA Number: 10.555, 10.553 Federal Agency: U.S. Department of Agriculture Pass-through: California Department of Education Award Year: 2021-2022 Compliance Requirement(s): Procurement, Suspension, and Debarment Type of Finding: Material Weakness, Instance of Noncompliance Criteria Per the 2 CFR 200.318(a), non-Federal entities other than States, including those operating Federal programs as subrecipients of States, must follow the procurement standards set out at 2 CFR sections 200.318 through 200.327. The non-Federal entity must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable Federal statutes and the procurement requirements identified in 2 CFR part 200 (Uniform Guidance). Condition As a result of the test work performed over the procurement, suspension, and debarment compliance requirements, we identified that the District?s written procedures for procurement of goods or services did not fully conform with the procurement requirements identified in 2 CFR section 200.318 through 200.327. Questioned Costs None reported Context Although the District?s purchasing policy incorporated portions of 2 CFR, sections 200.318 through 200.327, the written procedures do not conform to the requirements of 2 CFR, section 200.318(a) which requires that the non-federal entity must have and use documented procedures consistent with the standards identified in sections 200.318 through 200.327. The District?s written procedures do not identify the applicable requirements of sections 200.318 through 200.327 that apply to the procurement action based on the method of procurement. Effect The District?s written policies and procedures did not comply with the requirements of 200.318(a). Cause The District?s written policy and procedures for purchasing were not updated to incorporate the applicable requirements of sections 200.318 through 200.327 that apply to the procurement action based on the method of procurement. Repeat Finding No Recommendation We recommend that the District continue to strengthen its written procurement procedures to incorporate the applicable requirements identified in sections 200.318 through 200.327 of the Uniform Guidance that apply based on the procurement action and the method of procurement as required by section 200.318(a). Views of Responsible Officials Management agrees with the finding.
Finding 2022-002
Program: Child Nutrition Cluster CFDA Number: 10.555, 10.553 Federal Agency: U.S. Department of Agriculture Pass-through: California Department of Education Award Year: 2021-2022 Compliance Requirement(s): Procurement, Suspension, and Debarment Type of Finding: Material Weakness, Instance of Noncompliance Criteria Per the 2 CFR 200.318(a), non-Federal entities other than States, including those operating Federal programs as subrecipients of States, must follow the procurement standards set out at 2 CFR sections 200.318 through 200.327. The non-Federal entity must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable Federal statutes and the procurement requirements identified in 2 CFR part 200 (Uniform Guidance). Condition As a result of the test work performed over the procurement, suspension, and debarment compliance requirements, we identified that the District?s written procedures for procurement of goods or services did not fully conform with the procurement requirements identified in 2 CFR section 200.318 through 200.327. Questioned Costs None reported Context Although the District?s purchasing policy incorporated portions of 2 CFR, sections 200.318 through 200.327, the written procedures do not conform to the requirements of 2 CFR, section 200.318(a) which requires that the non-federal entity must have and use documented procedures consistent with the standards identified in sections 200.318 through 200.327. The District?s written procedures do not identify the applicable requirements of sections 200.318 through 200.327 that apply to the procurement action based on the method of procurement. Effect The District?s written policies and procedures did not comply with the requirements of 200.318(a). Cause The District?s written policy and procedures for purchasing were not updated to incorporate the applicable requirements of sections 200.318 through 200.327 that apply to the procurement action based on the method of procurement. Repeat Finding No Recommendation We recommend that the District continue to strengthen its written procurement procedures to incorporate the applicable requirements identified in sections 200.318 through 200.327 of the Uniform Guidance that apply based on the procurement action and the method of procurement as required by section 200.318(a). Views of Responsible Officials Management agrees with the finding.
Finding 2022-002
Program: Child Nutrition Cluster CFDA Number: 10.555, 10.553 Federal Agency: U.S. Department of Agriculture Pass-through: California Department of Education Award Year: 2021-2022 Compliance Requirement(s): Procurement, Suspension, and Debarment Type of Finding: Material Weakness, Instance of Noncompliance Criteria Per the 2 CFR 200.318(a), non-Federal entities other than States, including those operating Federal programs as subrecipients of States, must follow the procurement standards set out at 2 CFR sections 200.318 through 200.327. The non-Federal entity must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable Federal statutes and the procurement requirements identified in 2 CFR part 200 (Uniform Guidance). Condition As a result of the test work performed over the procurement, suspension, and debarment compliance requirements, we identified that the District?s written procedures for procurement of goods or services did not fully conform with the procurement requirements identified in 2 CFR section 200.318 through 200.327. Questioned Costs None reported Context Although the District?s purchasing policy incorporated portions of 2 CFR, sections 200.318 through 200.327, the written procedures do not conform to the requirements of 2 CFR, section 200.318(a) which requires that the non-federal entity must have and use documented procedures consistent with the standards identified in sections 200.318 through 200.327. The District?s written procedures do not identify the applicable requirements of sections 200.318 through 200.327 that apply to the procurement action based on the method of procurement. Effect The District?s written policies and procedures did not comply with the requirements of 200.318(a). Cause The District?s written policy and procedures for purchasing were not updated to incorporate the applicable requirements of sections 200.318 through 200.327 that apply to the procurement action based on the method of procurement. Repeat Finding No Recommendation We recommend that the District continue to strengthen its written procurement procedures to incorporate the applicable requirements identified in sections 200.318 through 200.327 of the Uniform Guidance that apply based on the procurement action and the method of procurement as required by section 200.318(a). Views of Responsible Officials Management agrees with the finding.