FAC Explorer

Audit 337308

FY End
2024-06-30
Total Expended
$89.85M
Findings
14
Programs
21
Organization: Santa Ana Unified School District (CA)
Year: 2024 Accepted: 2025-01-13
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
518874 2024-001 Significant Deficiency Yes L
518875 2024-001 Significant Deficiency Yes L
518876 2024-001 Significant Deficiency Yes L
518877 2024-001 Significant Deficiency Yes L
518878 2024-001 Significant Deficiency Yes L
518879 2024-001 Significant Deficiency Yes L
518880 2024-001 Significant Deficiency Yes L
1095316 2024-001 Significant Deficiency Yes L
1095317 2024-001 Significant Deficiency Yes L
1095318 2024-001 Significant Deficiency Yes L
1095319 2024-001 Significant Deficiency Yes L
1095320 2024-001 Significant Deficiency Yes L
1095321 2024-001 Significant Deficiency Yes L
1095322 2024-001 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
10.553 School Breakfast Program $5.29M - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $1.44M - 0
84.424 Student Support and Academic Enrichment Program $651,960 - 0
84.010 Title I Grants to Local Educational Agencies $464,464 Yes 0
84.184 School Safely National Activities $455,914 - 0
84.048 Career and Technical Education -- Basic Grants to States $418,278 - 0
84.126 Rehabilitation Services Vocational Rehabilitation Grants to States $377,573 - 0
84.181 Special Education-Grants for Infants and Families $282,678 - 0
10.555 National School Lunch Program $268,291 - 0
84.425 Education Stabilization Fund $258,760 Yes 0
10.558 Child and Adult Care Food Program $249,548 - 0
47.076 Stem Education (formerly Education and Human Resources) $207,425 - 0
84.196 Education for Homeless Children and Youth $202,952 - 0
16.710 Public Safety Partnership and Community Policing Grants $175,349 - 0
84.365 English Language Acquisition State Grants $127,198 - 0
12.000 Junior Reserve Officer Training Corps $94,357 - 0
84.287 Twenty-First Century Community Learning Centers $87,765 - 0
84.027 Special Education Grants to States $14,807 - 0
84.173 Special Education Preschool Grants $6,090 - 0
84.060 Indian Education Grants to Local Educational Agencies $4,229 - 0
84.011 Migrant Education State Grant Program $3,615 - 0

Contacts

Name Title Type
PFD6GJ3A2NH8 Ron Hacker Auditee
7145585821 Bobby Patel Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: 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 financial assistance 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 accompanying Schedule of Expenditures of Federal Awards (the schedule) includes the federal award activity of the Santa Ana Unified School District (the District) under programs of the federal government for the year ended June 30, 2024. The information 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). Because the schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position or fund balance, or cash flows of the District.
Title: Summary of Significant Accounting Policies Accounting Policies: 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 financial assistance 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. 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 financial assistance has been provided to a subrecipient.
Title: Indirect Cost Rate Accounting Policies: 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 financial assistance 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 District has not elected to use the ten percent de minimis cost rate.
Title: Food Donation Accounting Policies: 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 financial assistance 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. Nonmonetary assistance is reported in the schedule at the fair market value of the commodities received and disbursed. At June 30, 2024, the District did not report any commodities in inventory.

Finding Details

Finding 2024-001
50000 – Reporting (Significant Deficiency in Internal Controls, Noncompliance) Federal Agency: U.S. Department of Education Pass-Through Agency: California Department of Education Program Name: COVID-19 – Elementary and Secondary School Emergency Relief Funds Assistance Listing Number: 84.425D, 84.425U Compliance Requirement: Reporting Criteria or Specific Requirements Per Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.334, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or pass-through entity. Condition The District misreported Full-Time Equivalent (FTE) positions, for multiple date ranges, on the ESSER Annual Data Collection: General ESSER Information Report that was submitted to the California Department of Education. Cause The identified condition appears to have materialized due to insufficient procedures related to the review process. Effect The District has not complied with the requirement identified in Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.334. Questioned Costs There were no questioned costs associated with the identified condition. Context/Sampling The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the reports. Repeat Finding Yes, see prior year finding 2023-001. Recommendation The District should ensure that all Full-Time Equivalent (FTE) positions are reported on the District’s ESSER Annual Data Collection: General ESSER Information Report based on actual FTE positions.
Finding 2024-001
50000 – Reporting (Significant Deficiency in Internal Controls, Noncompliance) Federal Agency: U.S. Department of Education Pass-Through Agency: California Department of Education Program Name: COVID-19 – Elementary and Secondary School Emergency Relief Funds Assistance Listing Number: 84.425D, 84.425U Compliance Requirement: Reporting Criteria or Specific Requirements Per Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.334, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or pass-through entity. Condition The District misreported Full-Time Equivalent (FTE) positions, for multiple date ranges, on the ESSER Annual Data Collection: General ESSER Information Report that was submitted to the California Department of Education. Cause The identified condition appears to have materialized due to insufficient procedures related to the review process. Effect The District has not complied with the requirement identified in Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.334. Questioned Costs There were no questioned costs associated with the identified condition. Context/Sampling The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the reports. Repeat Finding Yes, see prior year finding 2023-001. Recommendation The District should ensure that all Full-Time Equivalent (FTE) positions are reported on the District’s ESSER Annual Data Collection: General ESSER Information Report based on actual FTE positions.
Finding 2024-001
50000 – Reporting (Significant Deficiency in Internal Controls, Noncompliance) Federal Agency: U.S. Department of Education Pass-Through Agency: California Department of Education Program Name: COVID-19 – Elementary and Secondary School Emergency Relief Funds Assistance Listing Number: 84.425D, 84.425U Compliance Requirement: Reporting Criteria or Specific Requirements Per Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.334, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or pass-through entity. Condition The District misreported Full-Time Equivalent (FTE) positions, for multiple date ranges, on the ESSER Annual Data Collection: General ESSER Information Report that was submitted to the California Department of Education. Cause The identified condition appears to have materialized due to insufficient procedures related to the review process. Effect The District has not complied with the requirement identified in Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.334. Questioned Costs There were no questioned costs associated with the identified condition. Context/Sampling The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the reports. Repeat Finding Yes, see prior year finding 2023-001. Recommendation The District should ensure that all Full-Time Equivalent (FTE) positions are reported on the District’s ESSER Annual Data Collection: General ESSER Information Report based on actual FTE positions.
Finding 2024-001
50000 – Reporting (Significant Deficiency in Internal Controls, Noncompliance) Federal Agency: U.S. Department of Education Pass-Through Agency: California Department of Education Program Name: COVID-19 – Elementary and Secondary School Emergency Relief Funds Assistance Listing Number: 84.425D, 84.425U Compliance Requirement: Reporting Criteria or Specific Requirements Per Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.334, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or pass-through entity. Condition The District misreported Full-Time Equivalent (FTE) positions, for multiple date ranges, on the ESSER Annual Data Collection: General ESSER Information Report that was submitted to the California Department of Education. Cause The identified condition appears to have materialized due to insufficient procedures related to the review process. Effect The District has not complied with the requirement identified in Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.334. Questioned Costs There were no questioned costs associated with the identified condition. Context/Sampling The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the reports. Repeat Finding Yes, see prior year finding 2023-001. Recommendation The District should ensure that all Full-Time Equivalent (FTE) positions are reported on the District’s ESSER Annual Data Collection: General ESSER Information Report based on actual FTE positions.
Finding 2024-001
50000 – Reporting (Significant Deficiency in Internal Controls, Noncompliance) Federal Agency: U.S. Department of Education Pass-Through Agency: California Department of Education Program Name: COVID-19 – Elementary and Secondary School Emergency Relief Funds Assistance Listing Number: 84.425D, 84.425U Compliance Requirement: Reporting Criteria or Specific Requirements Per Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.334, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or pass-through entity. Condition The District misreported Full-Time Equivalent (FTE) positions, for multiple date ranges, on the ESSER Annual Data Collection: General ESSER Information Report that was submitted to the California Department of Education. Cause The identified condition appears to have materialized due to insufficient procedures related to the review process. Effect The District has not complied with the requirement identified in Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.334. Questioned Costs There were no questioned costs associated with the identified condition. Context/Sampling The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the reports. Repeat Finding Yes, see prior year finding 2023-001. Recommendation The District should ensure that all Full-Time Equivalent (FTE) positions are reported on the District’s ESSER Annual Data Collection: General ESSER Information Report based on actual FTE positions.
Finding 2024-001
50000 – Reporting (Significant Deficiency in Internal Controls, Noncompliance) Federal Agency: U.S. Department of Education Pass-Through Agency: California Department of Education Program Name: COVID-19 – Elementary and Secondary School Emergency Relief Funds Assistance Listing Number: 84.425D, 84.425U Compliance Requirement: Reporting Criteria or Specific Requirements Per Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.334, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or pass-through entity. Condition The District misreported Full-Time Equivalent (FTE) positions, for multiple date ranges, on the ESSER Annual Data Collection: General ESSER Information Report that was submitted to the California Department of Education. Cause The identified condition appears to have materialized due to insufficient procedures related to the review process. Effect The District has not complied with the requirement identified in Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.334. Questioned Costs There were no questioned costs associated with the identified condition. Context/Sampling The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the reports. Repeat Finding Yes, see prior year finding 2023-001. Recommendation The District should ensure that all Full-Time Equivalent (FTE) positions are reported on the District’s ESSER Annual Data Collection: General ESSER Information Report based on actual FTE positions.
Finding 2024-001
50000 – Reporting (Significant Deficiency in Internal Controls, Noncompliance) Federal Agency: U.S. Department of Education Pass-Through Agency: California Department of Education Program Name: COVID-19 – Elementary and Secondary School Emergency Relief Funds Assistance Listing Number: 84.425D, 84.425U Compliance Requirement: Reporting Criteria or Specific Requirements Per Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.334, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or pass-through entity. Condition The District misreported Full-Time Equivalent (FTE) positions, for multiple date ranges, on the ESSER Annual Data Collection: General ESSER Information Report that was submitted to the California Department of Education. Cause The identified condition appears to have materialized due to insufficient procedures related to the review process. Effect The District has not complied with the requirement identified in Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.334. Questioned Costs There were no questioned costs associated with the identified condition. Context/Sampling The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the reports. Repeat Finding Yes, see prior year finding 2023-001. Recommendation The District should ensure that all Full-Time Equivalent (FTE) positions are reported on the District’s ESSER Annual Data Collection: General ESSER Information Report based on actual FTE positions.
Finding 2024-001
50000 – Reporting (Significant Deficiency in Internal Controls, Noncompliance) Federal Agency: U.S. Department of Education Pass-Through Agency: California Department of Education Program Name: COVID-19 – Elementary and Secondary School Emergency Relief Funds Assistance Listing Number: 84.425D, 84.425U Compliance Requirement: Reporting Criteria or Specific Requirements Per Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.334, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or pass-through entity. Condition The District misreported Full-Time Equivalent (FTE) positions, for multiple date ranges, on the ESSER Annual Data Collection: General ESSER Information Report that was submitted to the California Department of Education. Cause The identified condition appears to have materialized due to insufficient procedures related to the review process. Effect The District has not complied with the requirement identified in Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.334. Questioned Costs There were no questioned costs associated with the identified condition. Context/Sampling The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the reports. Repeat Finding Yes, see prior year finding 2023-001. Recommendation The District should ensure that all Full-Time Equivalent (FTE) positions are reported on the District’s ESSER Annual Data Collection: General ESSER Information Report based on actual FTE positions.
Finding 2024-001
50000 – Reporting (Significant Deficiency in Internal Controls, Noncompliance) Federal Agency: U.S. Department of Education Pass-Through Agency: California Department of Education Program Name: COVID-19 – Elementary and Secondary School Emergency Relief Funds Assistance Listing Number: 84.425D, 84.425U Compliance Requirement: Reporting Criteria or Specific Requirements Per Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.334, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or pass-through entity. Condition The District misreported Full-Time Equivalent (FTE) positions, for multiple date ranges, on the ESSER Annual Data Collection: General ESSER Information Report that was submitted to the California Department of Education. Cause The identified condition appears to have materialized due to insufficient procedures related to the review process. Effect The District has not complied with the requirement identified in Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.334. Questioned Costs There were no questioned costs associated with the identified condition. Context/Sampling The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the reports. Repeat Finding Yes, see prior year finding 2023-001. Recommendation The District should ensure that all Full-Time Equivalent (FTE) positions are reported on the District’s ESSER Annual Data Collection: General ESSER Information Report based on actual FTE positions.
Finding 2024-001
50000 – Reporting (Significant Deficiency in Internal Controls, Noncompliance) Federal Agency: U.S. Department of Education Pass-Through Agency: California Department of Education Program Name: COVID-19 – Elementary and Secondary School Emergency Relief Funds Assistance Listing Number: 84.425D, 84.425U Compliance Requirement: Reporting Criteria or Specific Requirements Per Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.334, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or pass-through entity. Condition The District misreported Full-Time Equivalent (FTE) positions, for multiple date ranges, on the ESSER Annual Data Collection: General ESSER Information Report that was submitted to the California Department of Education. Cause The identified condition appears to have materialized due to insufficient procedures related to the review process. Effect The District has not complied with the requirement identified in Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.334. Questioned Costs There were no questioned costs associated with the identified condition. Context/Sampling The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the reports. Repeat Finding Yes, see prior year finding 2023-001. Recommendation The District should ensure that all Full-Time Equivalent (FTE) positions are reported on the District’s ESSER Annual Data Collection: General ESSER Information Report based on actual FTE positions.
Finding 2024-001
50000 – Reporting (Significant Deficiency in Internal Controls, Noncompliance) Federal Agency: U.S. Department of Education Pass-Through Agency: California Department of Education Program Name: COVID-19 – Elementary and Secondary School Emergency Relief Funds Assistance Listing Number: 84.425D, 84.425U Compliance Requirement: Reporting Criteria or Specific Requirements Per Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.334, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or pass-through entity. Condition The District misreported Full-Time Equivalent (FTE) positions, for multiple date ranges, on the ESSER Annual Data Collection: General ESSER Information Report that was submitted to the California Department of Education. Cause The identified condition appears to have materialized due to insufficient procedures related to the review process. Effect The District has not complied with the requirement identified in Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.334. Questioned Costs There were no questioned costs associated with the identified condition. Context/Sampling The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the reports. Repeat Finding Yes, see prior year finding 2023-001. Recommendation The District should ensure that all Full-Time Equivalent (FTE) positions are reported on the District’s ESSER Annual Data Collection: General ESSER Information Report based on actual FTE positions.
Finding 2024-001
50000 – Reporting (Significant Deficiency in Internal Controls, Noncompliance) Federal Agency: U.S. Department of Education Pass-Through Agency: California Department of Education Program Name: COVID-19 – Elementary and Secondary School Emergency Relief Funds Assistance Listing Number: 84.425D, 84.425U Compliance Requirement: Reporting Criteria or Specific Requirements Per Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.334, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or pass-through entity. Condition The District misreported Full-Time Equivalent (FTE) positions, for multiple date ranges, on the ESSER Annual Data Collection: General ESSER Information Report that was submitted to the California Department of Education. Cause The identified condition appears to have materialized due to insufficient procedures related to the review process. Effect The District has not complied with the requirement identified in Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.334. Questioned Costs There were no questioned costs associated with the identified condition. Context/Sampling The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the reports. Repeat Finding Yes, see prior year finding 2023-001. Recommendation The District should ensure that all Full-Time Equivalent (FTE) positions are reported on the District’s ESSER Annual Data Collection: General ESSER Information Report based on actual FTE positions.
Finding 2024-001
50000 – Reporting (Significant Deficiency in Internal Controls, Noncompliance) Federal Agency: U.S. Department of Education Pass-Through Agency: California Department of Education Program Name: COVID-19 – Elementary and Secondary School Emergency Relief Funds Assistance Listing Number: 84.425D, 84.425U Compliance Requirement: Reporting Criteria or Specific Requirements Per Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.334, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or pass-through entity. Condition The District misreported Full-Time Equivalent (FTE) positions, for multiple date ranges, on the ESSER Annual Data Collection: General ESSER Information Report that was submitted to the California Department of Education. Cause The identified condition appears to have materialized due to insufficient procedures related to the review process. Effect The District has not complied with the requirement identified in Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.334. Questioned Costs There were no questioned costs associated with the identified condition. Context/Sampling The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the reports. Repeat Finding Yes, see prior year finding 2023-001. Recommendation The District should ensure that all Full-Time Equivalent (FTE) positions are reported on the District’s ESSER Annual Data Collection: General ESSER Information Report based on actual FTE positions.
Finding 2024-001
50000 – Reporting (Significant Deficiency in Internal Controls, Noncompliance) Federal Agency: U.S. Department of Education Pass-Through Agency: California Department of Education Program Name: COVID-19 – Elementary and Secondary School Emergency Relief Funds Assistance Listing Number: 84.425D, 84.425U Compliance Requirement: Reporting Criteria or Specific Requirements Per Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.334, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or pass-through entity. Condition The District misreported Full-Time Equivalent (FTE) positions, for multiple date ranges, on the ESSER Annual Data Collection: General ESSER Information Report that was submitted to the California Department of Education. Cause The identified condition appears to have materialized due to insufficient procedures related to the review process. Effect The District has not complied with the requirement identified in Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.334. Questioned Costs There were no questioned costs associated with the identified condition. Context/Sampling The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the reports. Repeat Finding Yes, see prior year finding 2023-001. Recommendation The District should ensure that all Full-Time Equivalent (FTE) positions are reported on the District’s ESSER Annual Data Collection: General ESSER Information Report based on actual FTE positions.