FAC Explorer

Audit 344920

FY End
2024-06-30
Total Expended
$1.39M
Findings
8
Programs
11
Organization: Mammoth Unified School District (CA)
Year: 2024 Accepted: 2025-03-05
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
525757 2024-002 Material Weakness Yes I
525758 2024-002 Material Weakness Yes I
525759 2024-002 Material Weakness Yes I
525760 2024-002 Material Weakness Yes I
1102199 2024-002 Material Weakness Yes I
1102200 2024-002 Material Weakness Yes I
1102201 2024-002 Material Weakness Yes I
1102202 2024-002 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
10.665 Schools and Roads - Grants to States $234,435 - 0
84.027 Special Education Grants to States $228,712 - 0
10.555 National School Lunch Program $165,018 Yes 1
84.010 Title I Grants to Local Educational Agencies $142,986 - 0
10.553 National School Lunch Program $124,370 Yes 1
84.365 English Language Acquisition State Grants $31,248 - 0
84.425 Education Stabilization Fund $28,164 Yes 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $25,221 - 0
84.041 Impact Aid $14,988 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $10,036 - 0
93.575 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $9,966 - 0

Contacts

Name Title Type
Z165H4G7LDG4 Annie Rinaldi Auditee
7609346802 Bobby J. 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 Mammoth 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 net position or changes in net position or fund balance 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 fair market value of the commodities received and disbursed. At June 30, 2024, the District did not report any commodities as inventory.

Finding Details

Finding 2024-002
Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education Program Name: Child Nutrition Cluster Federal Financial Assistance Listing: 10.553, 10.555 Compliance Requirement: I – Procurement, Suspension, and Debarment Type of Finding: Material Weakness, Material Noncompliance Criteria or Specific Requirements Title 2, Code of Federal Regulations (CFR), Part 200, Subpart D, Section 200.318(a) and the District’s board policy number 3230 requires recipients and subrecipients of Federal awards to maintain and use documented procurement procedures that conform to standards identified in Title 2, CFR, Part 200, Subpart D, Section 200.318. This includes the retention of all procurement related documents in connection with federal awards. Condition The District was unable to provide procurement documents, including copies of bid documents and quotes from adequate number of qualified sources for sampled covered transactions. Cause The condition appears to have materialized due to the District not adhering to its federal procurement policy. Effect The District did not comply with general procurement standards required by Title 2, CFR Section 200.318(a) and the District board policy number 3230. Questioned Costs There were no questioned costs identified related to the condition identified above. Context/Sampling The condition was identified during the course of our review of supporting documents and our inquiry with District’s personnel. Two of two vendors were selected for testing. Repeat Finding Yes, see prior year finding 2023-002. Recommendation The District should ensure that all federal procurement transactions are aligned with its board policy number 3230. As required under the District’s procurement policy, the District should retain all procurement related documents.
Finding 2024-002
Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education Program Name: Child Nutrition Cluster Federal Financial Assistance Listing: 10.553, 10.555 Compliance Requirement: I – Procurement, Suspension, and Debarment Type of Finding: Material Weakness, Material Noncompliance Criteria or Specific Requirements Title 2, Code of Federal Regulations (CFR), Part 200, Subpart D, Section 200.318(a) and the District’s board policy number 3230 requires recipients and subrecipients of Federal awards to maintain and use documented procurement procedures that conform to standards identified in Title 2, CFR, Part 200, Subpart D, Section 200.318. This includes the retention of all procurement related documents in connection with federal awards. Condition The District was unable to provide procurement documents, including copies of bid documents and quotes from adequate number of qualified sources for sampled covered transactions. Cause The condition appears to have materialized due to the District not adhering to its federal procurement policy. Effect The District did not comply with general procurement standards required by Title 2, CFR Section 200.318(a) and the District board policy number 3230. Questioned Costs There were no questioned costs identified related to the condition identified above. Context/Sampling The condition was identified during the course of our review of supporting documents and our inquiry with District’s personnel. Two of two vendors were selected for testing. Repeat Finding Yes, see prior year finding 2023-002. Recommendation The District should ensure that all federal procurement transactions are aligned with its board policy number 3230. As required under the District’s procurement policy, the District should retain all procurement related documents.
Finding 2024-002
Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education Program Name: Child Nutrition Cluster Federal Financial Assistance Listing: 10.553, 10.555 Compliance Requirement: I – Procurement, Suspension, and Debarment Type of Finding: Material Weakness, Material Noncompliance Criteria or Specific Requirements Title 2, Code of Federal Regulations (CFR), Part 200, Subpart D, Section 200.318(a) and the District’s board policy number 3230 requires recipients and subrecipients of Federal awards to maintain and use documented procurement procedures that conform to standards identified in Title 2, CFR, Part 200, Subpart D, Section 200.318. This includes the retention of all procurement related documents in connection with federal awards. Condition The District was unable to provide procurement documents, including copies of bid documents and quotes from adequate number of qualified sources for sampled covered transactions. Cause The condition appears to have materialized due to the District not adhering to its federal procurement policy. Effect The District did not comply with general procurement standards required by Title 2, CFR Section 200.318(a) and the District board policy number 3230. Questioned Costs There were no questioned costs identified related to the condition identified above. Context/Sampling The condition was identified during the course of our review of supporting documents and our inquiry with District’s personnel. Two of two vendors were selected for testing. Repeat Finding Yes, see prior year finding 2023-002. Recommendation The District should ensure that all federal procurement transactions are aligned with its board policy number 3230. As required under the District’s procurement policy, the District should retain all procurement related documents.
Finding 2024-002
Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education Program Name: Child Nutrition Cluster Federal Financial Assistance Listing: 10.553, 10.555 Compliance Requirement: I – Procurement, Suspension, and Debarment Type of Finding: Material Weakness, Material Noncompliance Criteria or Specific Requirements Title 2, Code of Federal Regulations (CFR), Part 200, Subpart D, Section 200.318(a) and the District’s board policy number 3230 requires recipients and subrecipients of Federal awards to maintain and use documented procurement procedures that conform to standards identified in Title 2, CFR, Part 200, Subpart D, Section 200.318. This includes the retention of all procurement related documents in connection with federal awards. Condition The District was unable to provide procurement documents, including copies of bid documents and quotes from adequate number of qualified sources for sampled covered transactions. Cause The condition appears to have materialized due to the District not adhering to its federal procurement policy. Effect The District did not comply with general procurement standards required by Title 2, CFR Section 200.318(a) and the District board policy number 3230. Questioned Costs There were no questioned costs identified related to the condition identified above. Context/Sampling The condition was identified during the course of our review of supporting documents and our inquiry with District’s personnel. Two of two vendors were selected for testing. Repeat Finding Yes, see prior year finding 2023-002. Recommendation The District should ensure that all federal procurement transactions are aligned with its board policy number 3230. As required under the District’s procurement policy, the District should retain all procurement related documents.
Finding 2024-002
Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education Program Name: Child Nutrition Cluster Federal Financial Assistance Listing: 10.553, 10.555 Compliance Requirement: I – Procurement, Suspension, and Debarment Type of Finding: Material Weakness, Material Noncompliance Criteria or Specific Requirements Title 2, Code of Federal Regulations (CFR), Part 200, Subpart D, Section 200.318(a) and the District’s board policy number 3230 requires recipients and subrecipients of Federal awards to maintain and use documented procurement procedures that conform to standards identified in Title 2, CFR, Part 200, Subpart D, Section 200.318. This includes the retention of all procurement related documents in connection with federal awards. Condition The District was unable to provide procurement documents, including copies of bid documents and quotes from adequate number of qualified sources for sampled covered transactions. Cause The condition appears to have materialized due to the District not adhering to its federal procurement policy. Effect The District did not comply with general procurement standards required by Title 2, CFR Section 200.318(a) and the District board policy number 3230. Questioned Costs There were no questioned costs identified related to the condition identified above. Context/Sampling The condition was identified during the course of our review of supporting documents and our inquiry with District’s personnel. Two of two vendors were selected for testing. Repeat Finding Yes, see prior year finding 2023-002. Recommendation The District should ensure that all federal procurement transactions are aligned with its board policy number 3230. As required under the District’s procurement policy, the District should retain all procurement related documents.
Finding 2024-002
Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education Program Name: Child Nutrition Cluster Federal Financial Assistance Listing: 10.553, 10.555 Compliance Requirement: I – Procurement, Suspension, and Debarment Type of Finding: Material Weakness, Material Noncompliance Criteria or Specific Requirements Title 2, Code of Federal Regulations (CFR), Part 200, Subpart D, Section 200.318(a) and the District’s board policy number 3230 requires recipients and subrecipients of Federal awards to maintain and use documented procurement procedures that conform to standards identified in Title 2, CFR, Part 200, Subpart D, Section 200.318. This includes the retention of all procurement related documents in connection with federal awards. Condition The District was unable to provide procurement documents, including copies of bid documents and quotes from adequate number of qualified sources for sampled covered transactions. Cause The condition appears to have materialized due to the District not adhering to its federal procurement policy. Effect The District did not comply with general procurement standards required by Title 2, CFR Section 200.318(a) and the District board policy number 3230. Questioned Costs There were no questioned costs identified related to the condition identified above. Context/Sampling The condition was identified during the course of our review of supporting documents and our inquiry with District’s personnel. Two of two vendors were selected for testing. Repeat Finding Yes, see prior year finding 2023-002. Recommendation The District should ensure that all federal procurement transactions are aligned with its board policy number 3230. As required under the District’s procurement policy, the District should retain all procurement related documents.
Finding 2024-002
Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education Program Name: Child Nutrition Cluster Federal Financial Assistance Listing: 10.553, 10.555 Compliance Requirement: I – Procurement, Suspension, and Debarment Type of Finding: Material Weakness, Material Noncompliance Criteria or Specific Requirements Title 2, Code of Federal Regulations (CFR), Part 200, Subpart D, Section 200.318(a) and the District’s board policy number 3230 requires recipients and subrecipients of Federal awards to maintain and use documented procurement procedures that conform to standards identified in Title 2, CFR, Part 200, Subpart D, Section 200.318. This includes the retention of all procurement related documents in connection with federal awards. Condition The District was unable to provide procurement documents, including copies of bid documents and quotes from adequate number of qualified sources for sampled covered transactions. Cause The condition appears to have materialized due to the District not adhering to its federal procurement policy. Effect The District did not comply with general procurement standards required by Title 2, CFR Section 200.318(a) and the District board policy number 3230. Questioned Costs There were no questioned costs identified related to the condition identified above. Context/Sampling The condition was identified during the course of our review of supporting documents and our inquiry with District’s personnel. Two of two vendors were selected for testing. Repeat Finding Yes, see prior year finding 2023-002. Recommendation The District should ensure that all federal procurement transactions are aligned with its board policy number 3230. As required under the District’s procurement policy, the District should retain all procurement related documents.
Finding 2024-002
Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education Program Name: Child Nutrition Cluster Federal Financial Assistance Listing: 10.553, 10.555 Compliance Requirement: I – Procurement, Suspension, and Debarment Type of Finding: Material Weakness, Material Noncompliance Criteria or Specific Requirements Title 2, Code of Federal Regulations (CFR), Part 200, Subpart D, Section 200.318(a) and the District’s board policy number 3230 requires recipients and subrecipients of Federal awards to maintain and use documented procurement procedures that conform to standards identified in Title 2, CFR, Part 200, Subpart D, Section 200.318. This includes the retention of all procurement related documents in connection with federal awards. Condition The District was unable to provide procurement documents, including copies of bid documents and quotes from adequate number of qualified sources for sampled covered transactions. Cause The condition appears to have materialized due to the District not adhering to its federal procurement policy. Effect The District did not comply with general procurement standards required by Title 2, CFR Section 200.318(a) and the District board policy number 3230. Questioned Costs There were no questioned costs identified related to the condition identified above. Context/Sampling The condition was identified during the course of our review of supporting documents and our inquiry with District’s personnel. Two of two vendors were selected for testing. Repeat Finding Yes, see prior year finding 2023-002. Recommendation The District should ensure that all federal procurement transactions are aligned with its board policy number 3230. As required under the District’s procurement policy, the District should retain all procurement related documents.