FAC Explorer

Audit 337991

FY End
2024-06-30
Total Expended
$46.13M
Findings
4
Programs
15
Organization: Corona-Norco Unified School District (CA)
Year: 2024 Accepted: 2025-01-15
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
519280 2024-002 Significant Deficiency - N
519281 2024-002 Significant Deficiency - N
1095722 2024-002 Significant Deficiency - N
1095723 2024-002 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $2.94M - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $1.77M Yes 0
10.553 School Breakfast Program $981,701 - 0
84.424 Student Support and Academic Enrichment Program $649,459 - 0
84.048 Career and Technical Education -- Basic Grants to States $370,993 - 0
84.002 Adult Education - Basic Grants to States $247,888 - 0
84.181 Special Education-Grants for Infants and Families $148,995 - 0
84.365 English Language Acquisition State Grants $127,030 Yes 0
84.425 Education Stabilization Fund $114,615 Yes 0
10.558 Child and Adult Care Food Program $45,577 - 0
10.665 Schools and Roads - Grants to States $21,114 - 0
16.839 Stop School Violence $18,366 - 0
84.027 Special Education Grants to States $14,807 Yes 0
84.010 Title I Grants to Local Educational Agencies $11,900 Yes 1
84.173 Special Education Preschool Grants $3,072 Yes 0

Contacts

Name Title Type
SELPYEM5SQ21 Melissa Elwood Auditee
9517365025 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 Corona-Norco 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, 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 this schedule at the fair market value of the commodities received and disbursed. At June 30, 2024, the District did not have any food commodities reported as inventory.

Finding Details

Finding 2024-002
Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: Title I, Part A Federal Financial Assistance Listing: 84.010 Compliance Requirement(s): Special Tests and Provisions - Annual Report Card, High School Graduation Rate Type of Finding: Significant Deficiency in Internal Control over Compliance; Noncompliance Criteria or Specific Requirements Local Education Agencies (LEAs) must report graduation rate data for all public high schools at the school and LEA levels using the four-year adjusted cohort rate and, at an LEA’s discretion, one or more extended-year adjusted cohort rates. Graduation rate data must be reported both in the aggregate and disaggregated by the subgroups in Section 1111(c)(2) of the Elementary and Secondary Education Act (ESEA), homeless status, status as a child in foster care using a four-year adjusted cohort graduation rate (and any extended-year adjusted cohort rates) (ESEA sections 1111(h)(1)(C)(iii)(II) and 8101(23), (25)(20 USC 6311(h)(1)(C)(iii)(II) and 7801(23), (25))). Written documentation must be maintained to remove a student from the cohort. Condition The District did not adequate maintain written documentation for 15 of the 25 sampled students that were removed from the cohort. Cause The condition arose due to lack of sufficient internal controls over compliance related to removal of students from the cohort. The District was not aware of the documentation requirements. Effect The District has not complied with the requirement to maintain written documentation to remove a student from the cohort. Questioned Costs None reported. Context/Sampling: The condition was identified through review of supporting documentation for a sample of students who were identified as removed from the cohort on the California Longitudinal Pupil Achievement Data System (CALPADS) 15.2 Cohort Outcome report. Fifteen of the 25 sampled students identified as removed from the cohort on the CALPADS 15.2 Cohort Outcome report did not have adequate written documentation to support the removal of the students from the cohort. Repeat Finding No. Recommendation The District should ensure that they meet all of the requirements of ESEA. The District should revise their procedures to ensure that adequate written documentation for all students removed from the cohort is maintained and data inputted into the system is accurate.
Finding 2024-002
Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: Title I, Part A Federal Financial Assistance Listing: 84.010 Compliance Requirement(s): Special Tests and Provisions - Annual Report Card, High School Graduation Rate Type of Finding: Significant Deficiency in Internal Control over Compliance; Noncompliance Criteria or Specific Requirements Local Education Agencies (LEAs) must report graduation rate data for all public high schools at the school and LEA levels using the four-year adjusted cohort rate and, at an LEA’s discretion, one or more extended-year adjusted cohort rates. Graduation rate data must be reported both in the aggregate and disaggregated by the subgroups in Section 1111(c)(2) of the Elementary and Secondary Education Act (ESEA), homeless status, status as a child in foster care using a four-year adjusted cohort graduation rate (and any extended-year adjusted cohort rates) (ESEA sections 1111(h)(1)(C)(iii)(II) and 8101(23), (25)(20 USC 6311(h)(1)(C)(iii)(II) and 7801(23), (25))). Written documentation must be maintained to remove a student from the cohort. Condition The District did not adequate maintain written documentation for 15 of the 25 sampled students that were removed from the cohort. Cause The condition arose due to lack of sufficient internal controls over compliance related to removal of students from the cohort. The District was not aware of the documentation requirements. Effect The District has not complied with the requirement to maintain written documentation to remove a student from the cohort. Questioned Costs None reported. Context/Sampling: The condition was identified through review of supporting documentation for a sample of students who were identified as removed from the cohort on the California Longitudinal Pupil Achievement Data System (CALPADS) 15.2 Cohort Outcome report. Fifteen of the 25 sampled students identified as removed from the cohort on the CALPADS 15.2 Cohort Outcome report did not have adequate written documentation to support the removal of the students from the cohort. Repeat Finding No. Recommendation The District should ensure that they meet all of the requirements of ESEA. The District should revise their procedures to ensure that adequate written documentation for all students removed from the cohort is maintained and data inputted into the system is accurate.
Finding 2024-002
Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: Title I, Part A Federal Financial Assistance Listing: 84.010 Compliance Requirement(s): Special Tests and Provisions - Annual Report Card, High School Graduation Rate Type of Finding: Significant Deficiency in Internal Control over Compliance; Noncompliance Criteria or Specific Requirements Local Education Agencies (LEAs) must report graduation rate data for all public high schools at the school and LEA levels using the four-year adjusted cohort rate and, at an LEA’s discretion, one or more extended-year adjusted cohort rates. Graduation rate data must be reported both in the aggregate and disaggregated by the subgroups in Section 1111(c)(2) of the Elementary and Secondary Education Act (ESEA), homeless status, status as a child in foster care using a four-year adjusted cohort graduation rate (and any extended-year adjusted cohort rates) (ESEA sections 1111(h)(1)(C)(iii)(II) and 8101(23), (25)(20 USC 6311(h)(1)(C)(iii)(II) and 7801(23), (25))). Written documentation must be maintained to remove a student from the cohort. Condition The District did not adequate maintain written documentation for 15 of the 25 sampled students that were removed from the cohort. Cause The condition arose due to lack of sufficient internal controls over compliance related to removal of students from the cohort. The District was not aware of the documentation requirements. Effect The District has not complied with the requirement to maintain written documentation to remove a student from the cohort. Questioned Costs None reported. Context/Sampling: The condition was identified through review of supporting documentation for a sample of students who were identified as removed from the cohort on the California Longitudinal Pupil Achievement Data System (CALPADS) 15.2 Cohort Outcome report. Fifteen of the 25 sampled students identified as removed from the cohort on the CALPADS 15.2 Cohort Outcome report did not have adequate written documentation to support the removal of the students from the cohort. Repeat Finding No. Recommendation The District should ensure that they meet all of the requirements of ESEA. The District should revise their procedures to ensure that adequate written documentation for all students removed from the cohort is maintained and data inputted into the system is accurate.
Finding 2024-002
Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: Title I, Part A Federal Financial Assistance Listing: 84.010 Compliance Requirement(s): Special Tests and Provisions - Annual Report Card, High School Graduation Rate Type of Finding: Significant Deficiency in Internal Control over Compliance; Noncompliance Criteria or Specific Requirements Local Education Agencies (LEAs) must report graduation rate data for all public high schools at the school and LEA levels using the four-year adjusted cohort rate and, at an LEA’s discretion, one or more extended-year adjusted cohort rates. Graduation rate data must be reported both in the aggregate and disaggregated by the subgroups in Section 1111(c)(2) of the Elementary and Secondary Education Act (ESEA), homeless status, status as a child in foster care using a four-year adjusted cohort graduation rate (and any extended-year adjusted cohort rates) (ESEA sections 1111(h)(1)(C)(iii)(II) and 8101(23), (25)(20 USC 6311(h)(1)(C)(iii)(II) and 7801(23), (25))). Written documentation must be maintained to remove a student from the cohort. Condition The District did not adequate maintain written documentation for 15 of the 25 sampled students that were removed from the cohort. Cause The condition arose due to lack of sufficient internal controls over compliance related to removal of students from the cohort. The District was not aware of the documentation requirements. Effect The District has not complied with the requirement to maintain written documentation to remove a student from the cohort. Questioned Costs None reported. Context/Sampling: The condition was identified through review of supporting documentation for a sample of students who were identified as removed from the cohort on the California Longitudinal Pupil Achievement Data System (CALPADS) 15.2 Cohort Outcome report. Fifteen of the 25 sampled students identified as removed from the cohort on the CALPADS 15.2 Cohort Outcome report did not have adequate written documentation to support the removal of the students from the cohort. Repeat Finding No. Recommendation The District should ensure that they meet all of the requirements of ESEA. The District should revise their procedures to ensure that adequate written documentation for all students removed from the cohort is maintained and data inputted into the system is accurate.