FAC Explorer

Audit 332146

FY End
2024-06-30
Total Expended
$4.46M
Findings
2
Programs
10
Organization: Gridley Unified School District (CA)
Year: 2024 Accepted: 2024-12-12
Auditor: Stephen Roatch Accountancy Corporation

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
513935 2024-002 Significant Deficiency - A
1090377 2024-002 Significant Deficiency - A

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $536,905 Yes 1
10.553 School Breakfast Program $301,057 - 0
10.555 National School Lunch Program $126,059 - 0
84.425 Education Stabilization Fund $116,511 Yes 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $81,682 - 0
84.365 English Language Acquisition State Grants $44,785 - 0
84.027 Special Education Grants to States $23,978 - 0
84.048 Career and Technical Education -- Basic Grants to States $23,687 - 0
84.173 Special Education Preschool Grants $9,125 - 0
10.665 Schools and Roads - Grants to States $5,098 - 0

Contacts

Name Title Type
X9JCGJCDZNB5 Heather Naylor Auditee
5308464721 Habbas Nassar Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting. 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2024-002
Criteria: Title I Schoolwide Programs (SWP) should always consider the following general criteria when approving activities or expenditures supported with Title I, Part A funds: • The activity and/or expenditure meets a need identified in the comprehensive needs assessment (ESSA Section 1114(b)(6); • The activity and/or expenditure is included in the approved Single Plan for Student Achievement (SPSA) (Education Code Section 64001(g)(C)(3); • The activity and/or expenditure has been reviewed, approved, and recommended by the School Site Council to the local governing board (Education Code Section 64001(d). Condition: Expenditure of Title I funds were not consistent with the SPSA templates. Questioned Cost: None. We determined that Title I, Part A funds were spent on student related services, and support teachers, whose payroll charges allocated to the Title I, Part A program were supported by time and effort distribution records in accordance with 2 CFR 200.430(i)(1)(vii). Context: The condition was noted at Wilson Elementary and Gridley High School. Effect: The District did not comply with Federal and State requirements related to Title I Schoolwide Programs. Cause: The District did not review the proposed expenditures of Title I funds to ensure that the expenditures were consistent with the budgets in the SPSA templates. Recommendation: The District should ensure that all proposed expenditures from Title I funds are consistent with the budgets in each school’s SPSA template prior to expenditure. District Response: Annually, the Director of Curriculum and Technology in capacity of accountability coordinator shall review all school site SPSAs prior to their final adoption by the governing board of the district and facilitate communication between school site principals and the business office to ensure congruence of the planned budget documents for the District and the SPSA documents for each school site. Should discrepancies be found, the Director shall facilitate with the site principals and the business office the needed corrections to bring the documents into agreement. Director shall also conduct as-needed training with site principals about SPSA components and their appropriate completion.
Finding 2024-002
Criteria: Title I Schoolwide Programs (SWP) should always consider the following general criteria when approving activities or expenditures supported with Title I, Part A funds: • The activity and/or expenditure meets a need identified in the comprehensive needs assessment (ESSA Section 1114(b)(6); • The activity and/or expenditure is included in the approved Single Plan for Student Achievement (SPSA) (Education Code Section 64001(g)(C)(3); • The activity and/or expenditure has been reviewed, approved, and recommended by the School Site Council to the local governing board (Education Code Section 64001(d). Condition: Expenditure of Title I funds were not consistent with the SPSA templates. Questioned Cost: None. We determined that Title I, Part A funds were spent on student related services, and support teachers, whose payroll charges allocated to the Title I, Part A program were supported by time and effort distribution records in accordance with 2 CFR 200.430(i)(1)(vii). Context: The condition was noted at Wilson Elementary and Gridley High School. Effect: The District did not comply with Federal and State requirements related to Title I Schoolwide Programs. Cause: The District did not review the proposed expenditures of Title I funds to ensure that the expenditures were consistent with the budgets in the SPSA templates. Recommendation: The District should ensure that all proposed expenditures from Title I funds are consistent with the budgets in each school’s SPSA template prior to expenditure. District Response: Annually, the Director of Curriculum and Technology in capacity of accountability coordinator shall review all school site SPSAs prior to their final adoption by the governing board of the district and facilitate communication between school site principals and the business office to ensure congruence of the planned budget documents for the District and the SPSA documents for each school site. Should discrepancies be found, the Director shall facilitate with the site principals and the business office the needed corrections to bring the documents into agreement. Director shall also conduct as-needed training with site principals about SPSA components and their appropriate completion.