FAC Explorer

Audit 332409

FY End
2024-06-30
Total Expended
$71.72M
Findings
4
Programs
15
Organization: Sweetwater Union High School District (CA)
Year: 2024 Accepted: 2024-12-13
Auditor: Crowe LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
514201 2024-003 - - A
514202 2024-003 - - A
1090643 2024-003 - - A
1090644 2024-003 - - A

Programs

ALN Program Spent Major Findings
84.287 Twenty-First Century Community Learning Centers $2.04M - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $1.36M - 0
84.365 English Language Acquisition State Grants $1.03M - 0
10.555 National School Lunch Program $825,640 Yes 0
84.048 Career and Technical Education -- Basic Grants to States $762,034 - 0
84.424 Student Support and Academic Enrichment Program $494,906 - 0
84.027 Special Education Grants to States $362,909 - 0
84.010 Title I Grants to Local Educational Agencies $314,015 Yes 1
84.002 Adult Education - Basic Grants to States $217,188 - 0
84.126 Rehabilitation Services Vocational Rehabilitation Grants to States $202,445 - 0
10.558 Child and Adult Care Food Program $178,320 - 0
12.556 Competitive Grants: Promoting K-12 Student Achievement at Military-Connected Schools $80,258 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $79,068 - 0
84.196 Education for Homeless Children and Youth $56,502 - 0
84.425 Education Stabilization Fund $29,023 - 0

Contacts

Name Title Type
GMZ1GV9K6N78 Dr. Jenny Salkeld Auditee
6196915550 Elizabeth Sav Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 - PURPOSE OF SCHEDULES Accounting Policies: Schedule of Expenditures of Federal Awards: The Schedule of Expenditures of Federal Awards includes the federal award activity of Sweetwater Union High 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, as applicable contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Schedule of Average Daily Attendance: Average daily attendance is a measurement of the number of pupils attending classes of the District. The purpose of attendance accounting from a fiscal standpoint is to provide the basis on which apportionments of state funds are made to school districts. This schedule provides information regarding the attendance of students at various grade levels and in different programs. Schedule of Instructional Time: The District has received incentive funding for increasing instructional time as provided by the Incentives for Longer Instructional Day. This schedule presents information on the amount of instructional time offered by the District, and whether the District complied with the provisions of Education Code Sections 46201 through 46206. Schedule of Expenditures of Federal Awards: The Schedule of Expenditures of Federal Awards includes the federal award activity of Sweetwater Union High 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, as applicable contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Reconciliation of Unaudited Actual Financial Report with Audited Financial Statements: This schedule provides the information necessary to reconcile the Unaudited Actual Financial Report to the audited financial statements. Schedule of Financial Trends and Analysis – Unaudited: This schedule provides trend information on the District's financial condition over the past three years and its anticipated condition for the 2024-25 fiscal year, as required by the State Controller's Office. Schedule of Charter Schools: This schedule provides information for the California Department of Education to monitor financial reporting by Charter Schools.
Title: NOTE 2 - EARLY RETIREMENT INCENTIVE PROGRAM Accounting Policies: Schedule of Expenditures of Federal Awards: The Schedule of Expenditures of Federal Awards includes the federal award activity of Sweetwater Union High 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, as applicable contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Education Code Section 14502 requires certain disclosures 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, 2024, the District did not adopt this program.

Finding Details

Finding 2024-003
2024-003 – DEFICIENCY – FEDERAL COMPLIANCE (50000) Federal Programs: Title I Programs (AL# 84.010) Criteria: Per the Uniform Guidance Compliance Supplement, established in accordance with 2 CFR Part 200, Subpart F: Sections A. Activities Allowed or Unallowed, and B. Allowable Costs require that costs charged be supported by appropriate documentation, and correctly charged as to account, amount and period. Condition: The District was unable to provide supporting documentation for payroll for two employee charged to the Title I programs. The Uniform Guidance compliance also require internal control procedures to be in place and followed to demonstrate compliance with the requirements. As a result, the District did not have appropriate internal control procedures in place, nor were the expenditures compliant with Uniform Guidance requirements. Effect: The District did not comply with the necessary requirements for maintaining supporting documentation for payroll expenditures charged to the program, therefore resulting in risk of loss of funding for amounts paid. Cause: The District did not follow necessary internal controls for ensuring compliance with the specific program requirements of the Title I Program grant monies it received and expended during the year ended June 30, 2024. Fiscal impact: Known questioned costs are $92,048 and likely questioned costs are $59,941, totaling $151,989. Repeat Finding: No. Recommendation: The District’s management team should implement necessary internal controls to ensure compliance with all Federal program requirements. The internal controls should include (1) a procedure identifying which attributes apply to each Federal program operated by the District, and (2) steps to ensure compliance with each attribute identified as applicable.
Finding 2024-003
2024-003 – DEFICIENCY – FEDERAL COMPLIANCE (50000) Federal Programs: Title I Programs (AL# 84.010) Criteria: Per the Uniform Guidance Compliance Supplement, established in accordance with 2 CFR Part 200, Subpart F: Sections A. Activities Allowed or Unallowed, and B. Allowable Costs require that costs charged be supported by appropriate documentation, and correctly charged as to account, amount and period. Condition: The District was unable to provide supporting documentation for payroll for two employee charged to the Title I programs. The Uniform Guidance compliance also require internal control procedures to be in place and followed to demonstrate compliance with the requirements. As a result, the District did not have appropriate internal control procedures in place, nor were the expenditures compliant with Uniform Guidance requirements. Effect: The District did not comply with the necessary requirements for maintaining supporting documentation for payroll expenditures charged to the program, therefore resulting in risk of loss of funding for amounts paid. Cause: The District did not follow necessary internal controls for ensuring compliance with the specific program requirements of the Title I Program grant monies it received and expended during the year ended June 30, 2024. Fiscal impact: Known questioned costs are $92,048 and likely questioned costs are $59,941, totaling $151,989. Repeat Finding: No. Recommendation: The District’s management team should implement necessary internal controls to ensure compliance with all Federal program requirements. The internal controls should include (1) a procedure identifying which attributes apply to each Federal program operated by the District, and (2) steps to ensure compliance with each attribute identified as applicable.
Finding 2024-003
2024-003 – DEFICIENCY – FEDERAL COMPLIANCE (50000) Federal Programs: Title I Programs (AL# 84.010) Criteria: Per the Uniform Guidance Compliance Supplement, established in accordance with 2 CFR Part 200, Subpart F: Sections A. Activities Allowed or Unallowed, and B. Allowable Costs require that costs charged be supported by appropriate documentation, and correctly charged as to account, amount and period. Condition: The District was unable to provide supporting documentation for payroll for two employee charged to the Title I programs. The Uniform Guidance compliance also require internal control procedures to be in place and followed to demonstrate compliance with the requirements. As a result, the District did not have appropriate internal control procedures in place, nor were the expenditures compliant with Uniform Guidance requirements. Effect: The District did not comply with the necessary requirements for maintaining supporting documentation for payroll expenditures charged to the program, therefore resulting in risk of loss of funding for amounts paid. Cause: The District did not follow necessary internal controls for ensuring compliance with the specific program requirements of the Title I Program grant monies it received and expended during the year ended June 30, 2024. Fiscal impact: Known questioned costs are $92,048 and likely questioned costs are $59,941, totaling $151,989. Repeat Finding: No. Recommendation: The District’s management team should implement necessary internal controls to ensure compliance with all Federal program requirements. The internal controls should include (1) a procedure identifying which attributes apply to each Federal program operated by the District, and (2) steps to ensure compliance with each attribute identified as applicable.
Finding 2024-003
2024-003 – DEFICIENCY – FEDERAL COMPLIANCE (50000) Federal Programs: Title I Programs (AL# 84.010) Criteria: Per the Uniform Guidance Compliance Supplement, established in accordance with 2 CFR Part 200, Subpart F: Sections A. Activities Allowed or Unallowed, and B. Allowable Costs require that costs charged be supported by appropriate documentation, and correctly charged as to account, amount and period. Condition: The District was unable to provide supporting documentation for payroll for two employee charged to the Title I programs. The Uniform Guidance compliance also require internal control procedures to be in place and followed to demonstrate compliance with the requirements. As a result, the District did not have appropriate internal control procedures in place, nor were the expenditures compliant with Uniform Guidance requirements. Effect: The District did not comply with the necessary requirements for maintaining supporting documentation for payroll expenditures charged to the program, therefore resulting in risk of loss of funding for amounts paid. Cause: The District did not follow necessary internal controls for ensuring compliance with the specific program requirements of the Title I Program grant monies it received and expended during the year ended June 30, 2024. Fiscal impact: Known questioned costs are $92,048 and likely questioned costs are $59,941, totaling $151,989. Repeat Finding: No. Recommendation: The District’s management team should implement necessary internal controls to ensure compliance with all Federal program requirements. The internal controls should include (1) a procedure identifying which attributes apply to each Federal program operated by the District, and (2) steps to ensure compliance with each attribute identified as applicable.