FAC Explorer

Audit 338021

FY End
2024-06-30
Total Expended
$4.35M
Findings
4
Programs
22
Organization: San Benito High School District (CA)
Year: 2024 Accepted: 2025-01-15
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
519282 2024-002 Material Weakness - AB
519283 2024-002 Material Weakness - AB
1095724 2024-002 Material Weakness - AB
1095725 2024-002 Material Weakness - AB

Programs

ALN Program Spent Major Findings
84.027 Special Education Grants to States - Basic Local Assistance $684,312 - 0
10.555 School Lunch - Section 11 $604,776 Yes 0
84.010 Title I Grants to Local Educational Agencies $438,695 - 0
10.553 School Breakfast Program - Especially Needy Breakfast $438,520 Yes 0
84.126 Workability Ii, Transition Partnership $351,634 - 0
84.425 Covid-19, Elementary and Secondary School Emergency Relief III (esser Iii) Fund: Learning Loss $329,466 Yes 1
84.011 Migrant Education State Grant Program $320,346 - 0
84.425 Covid-19, Elementary and Secondary School Emergency Relief III (esser Iii) Fund $207,783 Yes 1
10.555 School Lunch - Section 4 $148,764 Yes 0
84.011 Migrant Education State Grant Program - Cde Summer Program $144,678 - 0
10.558 Child and Adult Care Food Program $111,748 - 0
84.425 Covid-19, Expanded Learning Opportunities (elo) Grant Esser II State Reserve, Emergency Needs $89,852 Yes 0
84.048 Career and Technical Education - Basic Grants to States $85,759 - 0
84.367 Supporting Effective Instruction State Grants - Teacher Quality $83,881 - 0
84.365 English Language Acquisition State Grants - Lep $73,984 - 0
10.555 Commodities $62,508 Yes 0
84.010 Essa School Improvement (csi) Funding for Leas $55,279 - 0
84.027 Mental Health Allocation Plan, Part B, Sec 611 $41,285 - 0
84.425 Covid-19, Expanded Learning Opportunities (elo) Grant Esser II State Reserve, Learning Loss $33,546 Yes 0
10.558 Cash in Lieu of Commodities $20,421 - 0
84.027 Covid-19, Special Education Arp Idea Part B, Sec. 611,local Assistance Enitlement $15,196 - 0
84.425 Covid-19, American Rescue Plan - Homeless Children and Youth II $2,963 Yes 0

Contacts

Name Title Type
MCMDKCJDEDL4 John Frusetta Auditee
8316375831 Bill Williams Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the Federal grant activity of the District and is presented on the modified 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. The District has not elected to use the ten percent de minimis cost rate as covered in Section 200.414 Indirect (F&A) costs of the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards (the schedule) includes the federal award activity of the San Benito High 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 San Benito High School District, it is not intended to and does not present the net position, changes in net position or fund balances of San Benito High School District.
Title: Summary of Significant Accounting Policies Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the Federal grant activity of the District and is presented on the modified 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. The District has not elected to use the ten percent de minimis cost rate as covered in Section 200.414 Indirect (F&A) costs of the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the 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: The accompanying Schedule of Expenditures of Federal Awards includes the Federal grant activity of the District and is presented on the modified 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. The District has not elected to use the ten percent de minimis cost rate as covered in Section 200.414 Indirect (F&A) costs of the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The District has not elected to use the ten percent de minimis cost rate.
Title: Food Donation Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the Federal grant activity of the District and is presented on the modified 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. The District has not elected to use the ten percent de minimis cost rate as covered in Section 200.414 Indirect (F&A) costs of the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Nonmonetary assistance is reported in this schedule at the fair market value of the commodities received and disbursed. For the year ending June 30, 2024, the District disbursed food commodities totaling $62,508.

Finding Details

Finding 2024-002
Federal Agency: U.S. Department of Treasury Pass-Through Entity: California Department of Education (CDE) Program Name: Education Stabilization Funds Federal Financial Assistance Listing: 84.425 Compliance Requirement: Reporting Type of Finding: Material Weakness in Controls over Compliance Pass-Through Entity Number: 15547, 15559, 10155 Criteria or Specific Requirements Local education agencies must comply with all reporting requirements that the Department of Education may reasonably require. Section 15011 of Division B of the Coronavirus Aid, Relief, and Economic Security (CARES) Act requires that a grantee submit annual reports. In addition, the Uniform Guidance, Section 200.303 Internal Controls, requires that the non-Federal entity must establish and maintain documentation of effective internal controls over Federal awards that provide reasonable assurance that awards are being managed in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition During our testing over reporting of the Education Stabilization Fund awards, we noted that the District did complete the required annual reports on time. However, the District reported the accumulation of the previous quarterly reports rather than the final end of year accumulation. This did not agree with the most up to date general ledger reports that supported the prior year ending Schedule of Expenditures of Federal Awards (SEFA) amounts, which should have been the proper amounts reported on the annual expenditure reports. ESSER II, Resource 3212, reported expenditures of $722,258 while the SEFA reported $669,132. ESSER III, Resource 3213, reported expenditures of $1,431,131 while the SEFA reported $758,961. ESSER III ‐ Learning Loss, Resource 3214, reported expenditures of $290,289 while the SEFA reported $275,644.Cause The condition identified appears to have materialized due to the Business Services personnel not following their internal control policies and procedures of using the most up to date general ledger reports when preparing their annual expenditure reports. Effect The District did not comply with the reporting requirements as specified by the California Department of Education, as well as the internal control requirements for Federal awards. Questioned Costs Since the correct expenditures were reported on the SEFA, and the annual expenditure reports were only off due to incorrect dates being used to run the general ledger reports, the likely questioned cost will be $0. Context/Sampling: The District did not comply with the reporting requirements as specified by the California Department of Education because of the incorrect date used to run reports. Repeat Finding No Recommendation The District should review their policies and procedures related to required reporting requirements of federal awards and ensure that general ledger reports being used are the most accurate and up to date reports.
Finding 2024-002
Federal Agency: U.S. Department of Treasury Pass-Through Entity: California Department of Education (CDE) Program Name: Education Stabilization Funds Federal Financial Assistance Listing: 84.425 Compliance Requirement: Reporting Type of Finding: Material Weakness in Controls over Compliance Pass-Through Entity Number: 15547, 15559, 10155 Criteria or Specific Requirements Local education agencies must comply with all reporting requirements that the Department of Education may reasonably require. Section 15011 of Division B of the Coronavirus Aid, Relief, and Economic Security (CARES) Act requires that a grantee submit annual reports. In addition, the Uniform Guidance, Section 200.303 Internal Controls, requires that the non-Federal entity must establish and maintain documentation of effective internal controls over Federal awards that provide reasonable assurance that awards are being managed in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition During our testing over reporting of the Education Stabilization Fund awards, we noted that the District did complete the required annual reports on time. However, the District reported the accumulation of the previous quarterly reports rather than the final end of year accumulation. This did not agree with the most up to date general ledger reports that supported the prior year ending Schedule of Expenditures of Federal Awards (SEFA) amounts, which should have been the proper amounts reported on the annual expenditure reports. ESSER II, Resource 3212, reported expenditures of $722,258 while the SEFA reported $669,132. ESSER III, Resource 3213, reported expenditures of $1,431,131 while the SEFA reported $758,961. ESSER III ‐ Learning Loss, Resource 3214, reported expenditures of $290,289 while the SEFA reported $275,644.Cause The condition identified appears to have materialized due to the Business Services personnel not following their internal control policies and procedures of using the most up to date general ledger reports when preparing their annual expenditure reports. Effect The District did not comply with the reporting requirements as specified by the California Department of Education, as well as the internal control requirements for Federal awards. Questioned Costs Since the correct expenditures were reported on the SEFA, and the annual expenditure reports were only off due to incorrect dates being used to run the general ledger reports, the likely questioned cost will be $0. Context/Sampling: The District did not comply with the reporting requirements as specified by the California Department of Education because of the incorrect date used to run reports. Repeat Finding No Recommendation The District should review their policies and procedures related to required reporting requirements of federal awards and ensure that general ledger reports being used are the most accurate and up to date reports.
Finding 2024-002
Federal Agency: U.S. Department of Treasury Pass-Through Entity: California Department of Education (CDE) Program Name: Education Stabilization Funds Federal Financial Assistance Listing: 84.425 Compliance Requirement: Reporting Type of Finding: Material Weakness in Controls over Compliance Pass-Through Entity Number: 15547, 15559, 10155 Criteria or Specific Requirements Local education agencies must comply with all reporting requirements that the Department of Education may reasonably require. Section 15011 of Division B of the Coronavirus Aid, Relief, and Economic Security (CARES) Act requires that a grantee submit annual reports. In addition, the Uniform Guidance, Section 200.303 Internal Controls, requires that the non-Federal entity must establish and maintain documentation of effective internal controls over Federal awards that provide reasonable assurance that awards are being managed in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition During our testing over reporting of the Education Stabilization Fund awards, we noted that the District did complete the required annual reports on time. However, the District reported the accumulation of the previous quarterly reports rather than the final end of year accumulation. This did not agree with the most up to date general ledger reports that supported the prior year ending Schedule of Expenditures of Federal Awards (SEFA) amounts, which should have been the proper amounts reported on the annual expenditure reports. ESSER II, Resource 3212, reported expenditures of $722,258 while the SEFA reported $669,132. ESSER III, Resource 3213, reported expenditures of $1,431,131 while the SEFA reported $758,961. ESSER III ‐ Learning Loss, Resource 3214, reported expenditures of $290,289 while the SEFA reported $275,644.Cause The condition identified appears to have materialized due to the Business Services personnel not following their internal control policies and procedures of using the most up to date general ledger reports when preparing their annual expenditure reports. Effect The District did not comply with the reporting requirements as specified by the California Department of Education, as well as the internal control requirements for Federal awards. Questioned Costs Since the correct expenditures were reported on the SEFA, and the annual expenditure reports were only off due to incorrect dates being used to run the general ledger reports, the likely questioned cost will be $0. Context/Sampling: The District did not comply with the reporting requirements as specified by the California Department of Education because of the incorrect date used to run reports. Repeat Finding No Recommendation The District should review their policies and procedures related to required reporting requirements of federal awards and ensure that general ledger reports being used are the most accurate and up to date reports.
Finding 2024-002
Federal Agency: U.S. Department of Treasury Pass-Through Entity: California Department of Education (CDE) Program Name: Education Stabilization Funds Federal Financial Assistance Listing: 84.425 Compliance Requirement: Reporting Type of Finding: Material Weakness in Controls over Compliance Pass-Through Entity Number: 15547, 15559, 10155 Criteria or Specific Requirements Local education agencies must comply with all reporting requirements that the Department of Education may reasonably require. Section 15011 of Division B of the Coronavirus Aid, Relief, and Economic Security (CARES) Act requires that a grantee submit annual reports. In addition, the Uniform Guidance, Section 200.303 Internal Controls, requires that the non-Federal entity must establish and maintain documentation of effective internal controls over Federal awards that provide reasonable assurance that awards are being managed in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition During our testing over reporting of the Education Stabilization Fund awards, we noted that the District did complete the required annual reports on time. However, the District reported the accumulation of the previous quarterly reports rather than the final end of year accumulation. This did not agree with the most up to date general ledger reports that supported the prior year ending Schedule of Expenditures of Federal Awards (SEFA) amounts, which should have been the proper amounts reported on the annual expenditure reports. ESSER II, Resource 3212, reported expenditures of $722,258 while the SEFA reported $669,132. ESSER III, Resource 3213, reported expenditures of $1,431,131 while the SEFA reported $758,961. ESSER III ‐ Learning Loss, Resource 3214, reported expenditures of $290,289 while the SEFA reported $275,644.Cause The condition identified appears to have materialized due to the Business Services personnel not following their internal control policies and procedures of using the most up to date general ledger reports when preparing their annual expenditure reports. Effect The District did not comply with the reporting requirements as specified by the California Department of Education, as well as the internal control requirements for Federal awards. Questioned Costs Since the correct expenditures were reported on the SEFA, and the annual expenditure reports were only off due to incorrect dates being used to run the general ledger reports, the likely questioned cost will be $0. Context/Sampling: The District did not comply with the reporting requirements as specified by the California Department of Education because of the incorrect date used to run reports. Repeat Finding No Recommendation The District should review their policies and procedures related to required reporting requirements of federal awards and ensure that general ledger reports being used are the most accurate and up to date reports.