Audit 324931

FY End
2022-06-30
Total Expended
$755,337
Findings
30
Programs
11
Year: 2022 Accepted: 2024-10-16

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
502982 2022-001 Material Weakness - AB
502983 2022-002 Material Weakness Yes C
502984 2022-003 Material Weakness - C
502985 2022-002 Material Weakness Yes C
502986 2022-003 Material Weakness - C
502987 2022-001 Material Weakness - AB
502988 2022-003 Material Weakness - C
502989 2022-001 Material Weakness - AB
502990 2022-002 Material Weakness Yes C
502991 2022-001 Material Weakness - AB
502992 2022-002 Material Weakness Yes C
502993 2022-003 Material Weakness - C
502994 2022-001 Material Weakness - AB
502995 2022-002 Material Weakness Yes C
502996 2022-003 Material Weakness - C
1079424 2022-001 Material Weakness - AB
1079425 2022-002 Material Weakness Yes C
1079426 2022-003 Material Weakness - C
1079427 2022-002 Material Weakness Yes C
1079428 2022-003 Material Weakness - C
1079429 2022-001 Material Weakness - AB
1079430 2022-003 Material Weakness - C
1079431 2022-001 Material Weakness - AB
1079432 2022-002 Material Weakness Yes C
1079433 2022-001 Material Weakness - AB
1079434 2022-002 Material Weakness Yes C
1079435 2022-003 Material Weakness - C
1079436 2022-001 Material Weakness - AB
1079437 2022-002 Material Weakness Yes C
1079438 2022-003 Material Weakness - C

Contacts

Name Title Type
SK7JAJ2A5LP3 Justin Miller Auditee
6184393136 Barry Gabbard Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Modified Cash basis De Minimis Rate Used: N Rate Explanation: Not required to do so PresentationThe accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Elverado CUSD #196 and is presented on the [Identify Basis of Accounting]. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the [General-Purpose or Basic] financial statements.
Title: Indirect Facilities & Administration costs Accounting Policies: Modified Cash basis De Minimis Rate Used: N Rate Explanation: Not required to do so Auditee did not elect to use the 10% de minimis cost rate
Title: Subricipients Accounting Policies: Modified Cash basis De Minimis Rate Used: N Rate Explanation: Not required to do so None noted
Title: Non-cash Assistance Accounting Policies: Modified Cash basis De Minimis Rate Used: N Rate Explanation: Not required to do so Listing of amounts expended in the form of non-cash.

Finding Details

Allowable activities and allowable costs requirements are identified on the 2 CFR Part 200, Appendix XI Compliance Supplement Section 3. The District did not have adequate internal controls established to ensure the review of federal expenditures occurred for the two major programs tested.
The District is responsible for establishing and maintaining an documented internal control system to prevent unintentional orintentional errors, misappropriations of assets, and fraud.
The District is responsible for establishing and maintaining an internal control system over receipts and disbursements to prevent unintentional or intentional errors, misappropriations of assets, and fraud.
The District is responsible for establishing and maintaining an documented internal control system to prevent unintentional orintentional errors, misappropriations of assets, and fraud.
The District is responsible for establishing and maintaining an internal control system over receipts and disbursements to prevent unintentional or intentional errors, misappropriations of assets, and fraud.
Allowable activities and allowable costs requirements are identified on the 2 CFR Part 200, Appendix XI Compliance Supplement Section 3. The District did not have adequate internal controls established to ensure the review of federal expenditures occurred for the two major programs tested.
The District is responsible for establishing and maintaining an internal control system over receipts and disbursements to prevent unintentional or intentional errors, misappropriations of assets, and fraud.
Allowable activities and allowable costs requirements are identified on the 2 CFR Part 200, Appendix XI Compliance Supplement Section 3. The District did not have adequate internal controls established to ensure the review of federal expenditures occurred for the two major programs tested.
The District is responsible for establishing and maintaining an documented internal control system to prevent unintentional orintentional errors, misappropriations of assets, and fraud.
Allowable activities and allowable costs requirements are identified on the 2 CFR Part 200, Appendix XI Compliance Supplement Section 3. The District did not have adequate internal controls established to ensure the review of federal expenditures occurred for the two major programs tested.
The District is responsible for establishing and maintaining an documented internal control system to prevent unintentional orintentional errors, misappropriations of assets, and fraud.
The District is responsible for establishing and maintaining an internal control system over receipts and disbursements to prevent unintentional or intentional errors, misappropriations of assets, and fraud.
Allowable activities and allowable costs requirements are identified on the 2 CFR Part 200, Appendix XI Compliance Supplement Section 3. The District did not have adequate internal controls established to ensure the review of federal expenditures occurred for the two major programs tested.
The District is responsible for establishing and maintaining an documented internal control system to prevent unintentional orintentional errors, misappropriations of assets, and fraud.
The District is responsible for establishing and maintaining an internal control system over receipts and disbursements to prevent unintentional or intentional errors, misappropriations of assets, and fraud.
Allowable activities and allowable costs requirements are identified on the 2 CFR Part 200, Appendix XI Compliance Supplement Section 3. The District did not have adequate internal controls established to ensure the review of federal expenditures occurred for the two major programs tested.
The District is responsible for establishing and maintaining an documented internal control system to prevent unintentional orintentional errors, misappropriations of assets, and fraud.
The District is responsible for establishing and maintaining an internal control system over receipts and disbursements to prevent unintentional or intentional errors, misappropriations of assets, and fraud.
The District is responsible for establishing and maintaining an documented internal control system to prevent unintentional orintentional errors, misappropriations of assets, and fraud.
The District is responsible for establishing and maintaining an internal control system over receipts and disbursements to prevent unintentional or intentional errors, misappropriations of assets, and fraud.
Allowable activities and allowable costs requirements are identified on the 2 CFR Part 200, Appendix XI Compliance Supplement Section 3. The District did not have adequate internal controls established to ensure the review of federal expenditures occurred for the two major programs tested.
The District is responsible for establishing and maintaining an internal control system over receipts and disbursements to prevent unintentional or intentional errors, misappropriations of assets, and fraud.
Allowable activities and allowable costs requirements are identified on the 2 CFR Part 200, Appendix XI Compliance Supplement Section 3. The District did not have adequate internal controls established to ensure the review of federal expenditures occurred for the two major programs tested.
The District is responsible for establishing and maintaining an documented internal control system to prevent unintentional orintentional errors, misappropriations of assets, and fraud.
Allowable activities and allowable costs requirements are identified on the 2 CFR Part 200, Appendix XI Compliance Supplement Section 3. The District did not have adequate internal controls established to ensure the review of federal expenditures occurred for the two major programs tested.
The District is responsible for establishing and maintaining an documented internal control system to prevent unintentional orintentional errors, misappropriations of assets, and fraud.
The District is responsible for establishing and maintaining an internal control system over receipts and disbursements to prevent unintentional or intentional errors, misappropriations of assets, and fraud.
Allowable activities and allowable costs requirements are identified on the 2 CFR Part 200, Appendix XI Compliance Supplement Section 3. The District did not have adequate internal controls established to ensure the review of federal expenditures occurred for the two major programs tested.
The District is responsible for establishing and maintaining an documented internal control system to prevent unintentional orintentional errors, misappropriations of assets, and fraud.
The District is responsible for establishing and maintaining an internal control system over receipts and disbursements to prevent unintentional or intentional errors, misappropriations of assets, and fraud.