Audit 345466

2023-003 Allowable Costs/Cost Principles Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies AL Number: 84.010 Criteria In accordance with 2 CFR Section 200.430(g)(1)(vi), the District must document employee time and effort spent in the Title I program, if under the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Furthermore, a system of internal controls would have an entity file all approved wages in the employee personal file. Condition The District was missing documentation to support time and effort of faculty members who had wages less than 100% being charged to the Title I program. Also, we noted during testing that 1 employee of the 11 hourly employees tested had the timecard not calculated correctly and 7 time documents out of 48 tested did not have the proper approval. Questioned Costs None Context The District had recorded partial or entire salaries of 132 employees to the program. Of this listing of employees, we tested 11. Effect Expenditures improperly or inaccurately being charged to the program. Cause Management oversight. Recommendation We recommend the District require all faculty in the Title I program complete time and effort reports. We also recommend that the District calculates timecards to be reviewed before payroll is processed. We also recommend the District implement a policy that all timecards submitted are reviewed and approved by employee’s supervisor. Repeat Finding This is a repeat finding of 2022-005. Views of Responsible Officials See corrective action plan.

2023-004 Reporting Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies AL Number: 84.010 Funding Agency: U.S. Department of Education Title: Impact Aid AL Number: 84.041 Funding Agency: U.S. Department of Education Title: ESF AL Number: 84.425 Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster AL Number: 10.553/10.555/10.559 Criteria To provide reasonable assurance that the reporting requirement to timely file the annual audited financial statements with the Federal Audit Clearinghouse within nine months of the District’s year end is met. Condition The District’s June 30, 2023 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Questioned Costs Not Applicable Context The District’s June 30, 2023 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Effect Non-compliance with Uniform Guidance reporting requirements. Cause The District did not contract for audit until after the filing deadline. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. Repeat Finding This is a repeat finding of 2022-006. Views of Responsible Officials See corrective action plan.

2023-004 Reporting Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies AL Number: 84.010 Funding Agency: U.S. Department of Education Title: Impact Aid AL Number: 84.041 Funding Agency: U.S. Department of Education Title: ESF AL Number: 84.425 Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster AL Number: 10.553/10.555/10.559 Criteria To provide reasonable assurance that the reporting requirement to timely file the annual audited financial statements with the Federal Audit Clearinghouse within nine months of the District’s year end is met. Condition The District’s June 30, 2023 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Questioned Costs Not Applicable Context The District’s June 30, 2023 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Effect Non-compliance with Uniform Guidance reporting requirements. Cause The District did not contract for audit until after the filing deadline. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. Repeat Finding This is a repeat finding of 2022-006. Views of Responsible Officials See corrective action plan.

2023-004 Reporting Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies AL Number: 84.010 Funding Agency: U.S. Department of Education Title: Impact Aid AL Number: 84.041 Funding Agency: U.S. Department of Education Title: ESF AL Number: 84.425 Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster AL Number: 10.553/10.555/10.559 Criteria To provide reasonable assurance that the reporting requirement to timely file the annual audited financial statements with the Federal Audit Clearinghouse within nine months of the District’s year end is met. Condition The District’s June 30, 2023 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Questioned Costs Not Applicable Context The District’s June 30, 2023 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Effect Non-compliance with Uniform Guidance reporting requirements. Cause The District did not contract for audit until after the filing deadline. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. Repeat Finding This is a repeat finding of 2022-006. Views of Responsible Officials See corrective action plan.

2023-004 Reporting Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies AL Number: 84.010 Funding Agency: U.S. Department of Education Title: Impact Aid AL Number: 84.041 Funding Agency: U.S. Department of Education Title: ESF AL Number: 84.425 Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster AL Number: 10.553/10.555/10.559 Criteria To provide reasonable assurance that the reporting requirement to timely file the annual audited financial statements with the Federal Audit Clearinghouse within nine months of the District’s year end is met. Condition The District’s June 30, 2023 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Questioned Costs Not Applicable Context The District’s June 30, 2023 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Effect Non-compliance with Uniform Guidance reporting requirements. Cause The District did not contract for audit until after the filing deadline. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. Repeat Finding This is a repeat finding of 2022-006. Views of Responsible Officials See corrective action plan.

2023-004 Reporting Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies AL Number: 84.010 Funding Agency: U.S. Department of Education Title: Impact Aid AL Number: 84.041 Funding Agency: U.S. Department of Education Title: ESF AL Number: 84.425 Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster AL Number: 10.553/10.555/10.559 Criteria To provide reasonable assurance that the reporting requirement to timely file the annual audited financial statements with the Federal Audit Clearinghouse within nine months of the District’s year end is met. Condition The District’s June 30, 2023 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Questioned Costs Not Applicable Context The District’s June 30, 2023 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Effect Non-compliance with Uniform Guidance reporting requirements. Cause The District did not contract for audit until after the filing deadline. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. Repeat Finding This is a repeat finding of 2022-006. Views of Responsible Officials See corrective action plan.

2023-004 Reporting Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies AL Number: 84.010 Funding Agency: U.S. Department of Education Title: Impact Aid AL Number: 84.041 Funding Agency: U.S. Department of Education Title: ESF AL Number: 84.425 Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster AL Number: 10.553/10.555/10.559 Criteria To provide reasonable assurance that the reporting requirement to timely file the annual audited financial statements with the Federal Audit Clearinghouse within nine months of the District’s year end is met. Condition The District’s June 30, 2023 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Questioned Costs Not Applicable Context The District’s June 30, 2023 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Effect Non-compliance with Uniform Guidance reporting requirements. Cause The District did not contract for audit until after the filing deadline. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. Repeat Finding This is a repeat finding of 2022-006. Views of Responsible Officials See corrective action plan.

2023-004 Reporting Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies AL Number: 84.010 Funding Agency: U.S. Department of Education Title: Impact Aid AL Number: 84.041 Funding Agency: U.S. Department of Education Title: ESF AL Number: 84.425 Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster AL Number: 10.553/10.555/10.559 Criteria To provide reasonable assurance that the reporting requirement to timely file the annual audited financial statements with the Federal Audit Clearinghouse within nine months of the District’s year end is met. Condition The District’s June 30, 2023 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Questioned Costs Not Applicable Context The District’s June 30, 2023 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Effect Non-compliance with Uniform Guidance reporting requirements. Cause The District did not contract for audit until after the filing deadline. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. Repeat Finding This is a repeat finding of 2022-006. Views of Responsible Officials See corrective action plan.

2023-004 Reporting Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies AL Number: 84.010 Funding Agency: U.S. Department of Education Title: Impact Aid AL Number: 84.041 Funding Agency: U.S. Department of Education Title: ESF AL Number: 84.425 Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster AL Number: 10.553/10.555/10.559 Criteria To provide reasonable assurance that the reporting requirement to timely file the annual audited financial statements with the Federal Audit Clearinghouse within nine months of the District’s year end is met. Condition The District’s June 30, 2023 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Questioned Costs Not Applicable Context The District’s June 30, 2023 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Effect Non-compliance with Uniform Guidance reporting requirements. Cause The District did not contract for audit until after the filing deadline. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. Repeat Finding This is a repeat finding of 2022-006. Views of Responsible Officials See corrective action plan.

2023-004 Reporting Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies AL Number: 84.010 Funding Agency: U.S. Department of Education Title: Impact Aid AL Number: 84.041 Funding Agency: U.S. Department of Education Title: ESF AL Number: 84.425 Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster AL Number: 10.553/10.555/10.559 Criteria To provide reasonable assurance that the reporting requirement to timely file the annual audited financial statements with the Federal Audit Clearinghouse within nine months of the District’s year end is met. Condition The District’s June 30, 2023 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Questioned Costs Not Applicable Context The District’s June 30, 2023 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Effect Non-compliance with Uniform Guidance reporting requirements. Cause The District did not contract for audit until after the filing deadline. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. Repeat Finding This is a repeat finding of 2022-006. Views of Responsible Officials See corrective action plan.

2023-005 Reporting Federal Program Information Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster AL Number: 10.553/10.555/10.559 Criteria In accordance with 7 CFR Section 210.8, the District shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly claim for reimbursement. Condition The District reported inaccurate meal counts for reimbursement reporting. Questioned Costs Undeterminable. Context Of nine months of reimbursements submitted for reimbursed, we tested one month. We noted variances in the reporting of breakfast and lunch meals served. Breakfast meals were over reported by 101 meals and lunch meals were understated by 421 meals. Effect Inaccurate reimbursements for meals provided resulting in inaccurate revenues received. Cause Management oversight. Recommendation We recommend the District put policies and procedures in place to ensure all reimbursement reports are reviewed and approved by an individual outside of the preparation process prior to being submitted. Repeat Finding This is a repeat finding of 2022-007. Views of Responsible Officials See corrective action plan.

2023-005 Reporting Federal Program Information Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster AL Number: 10.553/10.555/10.559 Criteria In accordance with 7 CFR Section 210.8, the District shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly claim for reimbursement. Condition The District reported inaccurate meal counts for reimbursement reporting. Questioned Costs Undeterminable. Context Of nine months of reimbursements submitted for reimbursed, we tested one month. We noted variances in the reporting of breakfast and lunch meals served. Breakfast meals were over reported by 101 meals and lunch meals were understated by 421 meals. Effect Inaccurate reimbursements for meals provided resulting in inaccurate revenues received. Cause Management oversight. Recommendation We recommend the District put policies and procedures in place to ensure all reimbursement reports are reviewed and approved by an individual outside of the preparation process prior to being submitted. Repeat Finding This is a repeat finding of 2022-007. Views of Responsible Officials See corrective action plan.

2023-005 Reporting Federal Program Information Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster AL Number: 10.553/10.555/10.559 Criteria In accordance with 7 CFR Section 210.8, the District shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly claim for reimbursement. Condition The District reported inaccurate meal counts for reimbursement reporting. Questioned Costs Undeterminable. Context Of nine months of reimbursements submitted for reimbursed, we tested one month. We noted variances in the reporting of breakfast and lunch meals served. Breakfast meals were over reported by 101 meals and lunch meals were understated by 421 meals. Effect Inaccurate reimbursements for meals provided resulting in inaccurate revenues received. Cause Management oversight. Recommendation We recommend the District put policies and procedures in place to ensure all reimbursement reports are reviewed and approved by an individual outside of the preparation process prior to being submitted. Repeat Finding This is a repeat finding of 2022-007. Views of Responsible Officials See corrective action plan.

2023-005 Reporting Federal Program Information Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster AL Number: 10.553/10.555/10.559 Criteria In accordance with 7 CFR Section 210.8, the District shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly claim for reimbursement. Condition The District reported inaccurate meal counts for reimbursement reporting. Questioned Costs Undeterminable. Context Of nine months of reimbursements submitted for reimbursed, we tested one month. We noted variances in the reporting of breakfast and lunch meals served. Breakfast meals were over reported by 101 meals and lunch meals were understated by 421 meals. Effect Inaccurate reimbursements for meals provided resulting in inaccurate revenues received. Cause Management oversight. Recommendation We recommend the District put policies and procedures in place to ensure all reimbursement reports are reviewed and approved by an individual outside of the preparation process prior to being submitted. Repeat Finding This is a repeat finding of 2022-007. Views of Responsible Officials See corrective action plan.

2023-005 Reporting Federal Program Information Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster AL Number: 10.553/10.555/10.559 Criteria In accordance with 7 CFR Section 210.8, the District shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly claim for reimbursement. Condition The District reported inaccurate meal counts for reimbursement reporting. Questioned Costs Undeterminable. Context Of nine months of reimbursements submitted for reimbursed, we tested one month. We noted variances in the reporting of breakfast and lunch meals served. Breakfast meals were over reported by 101 meals and lunch meals were understated by 421 meals. Effect Inaccurate reimbursements for meals provided resulting in inaccurate revenues received. Cause Management oversight. Recommendation We recommend the District put policies and procedures in place to ensure all reimbursement reports are reviewed and approved by an individual outside of the preparation process prior to being submitted. Repeat Finding This is a repeat finding of 2022-007. Views of Responsible Officials See corrective action plan.

2023-006 Allowable Costs/Cost Principles Federal Program Information Funding Agency: U.S. Department of Education Title: Education Stabilization Fund AL Number: 84.425 Criteria Uniform Guidance requires “all laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL)”. Furthermore, “nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements (which still may be referenced as the Davis-Bacon Act) a provision that the contractor or subcontractor comply with those requirements and the DOL regulations (29 CFR Part 5, Lacor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted Construction). This includes a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls) (29 CFR sections 5.5 and 5.6; the A-102 Common Rule (section 36(i)(5)). Condition The District did not have signed contracts with the required wage rate requirements. We also noted the certified payrolls were not submitted until 6 months after the construction project began and the wage rate requirements were not required until this time as well. Questioned Costs Undeterminable Context The District had contracted out one construction project during the period under audit. Effect Wages paid by contractors may not have been in accordance with criteria identified above. Cause Management oversight. Recommendation We recommend the District implement policies and procedures to ensure when federal funds are paying for construction in excess of $2,000, that the wage rate requirements are being followed. Repeat Finding No Views of Responsible Officials See corrective action plan.

2023-006 Allowable Costs/Cost Principles Federal Program Information Funding Agency: U.S. Department of Education Title: Education Stabilization Fund AL Number: 84.425 Criteria Uniform Guidance requires “all laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL)”. Furthermore, “nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements (which still may be referenced as the Davis-Bacon Act) a provision that the contractor or subcontractor comply with those requirements and the DOL regulations (29 CFR Part 5, Lacor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted Construction). This includes a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls) (29 CFR sections 5.5 and 5.6; the A-102 Common Rule (section 36(i)(5)). Condition The District did not have signed contracts with the required wage rate requirements. We also noted the certified payrolls were not submitted until 6 months after the construction project began and the wage rate requirements were not required until this time as well. Questioned Costs Undeterminable Context The District had contracted out one construction project during the period under audit. Effect Wages paid by contractors may not have been in accordance with criteria identified above. Cause Management oversight. Recommendation We recommend the District implement policies and procedures to ensure when federal funds are paying for construction in excess of $2,000, that the wage rate requirements are being followed. Repeat Finding No Views of Responsible Officials See corrective action plan.

2023-003 Allowable Costs/Cost Principles Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies AL Number: 84.010 Criteria In accordance with 2 CFR Section 200.430(g)(1)(vi), the District must document employee time and effort spent in the Title I program, if under the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Furthermore, a system of internal controls would have an entity file all approved wages in the employee personal file. Condition The District was missing documentation to support time and effort of faculty members who had wages less than 100% being charged to the Title I program. Also, we noted during testing that 1 employee of the 11 hourly employees tested had the timecard not calculated correctly and 7 time documents out of 48 tested did not have the proper approval. Questioned Costs None Context The District had recorded partial or entire salaries of 132 employees to the program. Of this listing of employees, we tested 11. Effect Expenditures improperly or inaccurately being charged to the program. Cause Management oversight. Recommendation We recommend the District require all faculty in the Title I program complete time and effort reports. We also recommend that the District calculates timecards to be reviewed before payroll is processed. We also recommend the District implement a policy that all timecards submitted are reviewed and approved by employee’s supervisor. Repeat Finding This is a repeat finding of 2022-005. Views of Responsible Officials See corrective action plan.

2023-004 Reporting Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies AL Number: 84.010 Funding Agency: U.S. Department of Education Title: Impact Aid AL Number: 84.041 Funding Agency: U.S. Department of Education Title: ESF AL Number: 84.425 Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster AL Number: 10.553/10.555/10.559 Criteria To provide reasonable assurance that the reporting requirement to timely file the annual audited financial statements with the Federal Audit Clearinghouse within nine months of the District’s year end is met. Condition The District’s June 30, 2023 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Questioned Costs Not Applicable Context The District’s June 30, 2023 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Effect Non-compliance with Uniform Guidance reporting requirements. Cause The District did not contract for audit until after the filing deadline. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. Repeat Finding This is a repeat finding of 2022-006. Views of Responsible Officials See corrective action plan.

2023-004 Reporting Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies AL Number: 84.010 Funding Agency: U.S. Department of Education Title: Impact Aid AL Number: 84.041 Funding Agency: U.S. Department of Education Title: ESF AL Number: 84.425 Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster AL Number: 10.553/10.555/10.559 Criteria To provide reasonable assurance that the reporting requirement to timely file the annual audited financial statements with the Federal Audit Clearinghouse within nine months of the District’s year end is met. Condition The District’s June 30, 2023 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Questioned Costs Not Applicable Context The District’s June 30, 2023 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Effect Non-compliance with Uniform Guidance reporting requirements. Cause The District did not contract for audit until after the filing deadline. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. Repeat Finding This is a repeat finding of 2022-006. Views of Responsible Officials See corrective action plan.

2023-004 Reporting Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies AL Number: 84.010 Funding Agency: U.S. Department of Education Title: Impact Aid AL Number: 84.041 Funding Agency: U.S. Department of Education Title: ESF AL Number: 84.425 Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster AL Number: 10.553/10.555/10.559 Criteria To provide reasonable assurance that the reporting requirement to timely file the annual audited financial statements with the Federal Audit Clearinghouse within nine months of the District’s year end is met. Condition The District’s June 30, 2023 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Questioned Costs Not Applicable Context The District’s June 30, 2023 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Effect Non-compliance with Uniform Guidance reporting requirements. Cause The District did not contract for audit until after the filing deadline. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. Repeat Finding This is a repeat finding of 2022-006. Views of Responsible Officials See corrective action plan.

2023-004 Reporting Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies AL Number: 84.010 Funding Agency: U.S. Department of Education Title: Impact Aid AL Number: 84.041 Funding Agency: U.S. Department of Education Title: ESF AL Number: 84.425 Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster AL Number: 10.553/10.555/10.559 Criteria To provide reasonable assurance that the reporting requirement to timely file the annual audited financial statements with the Federal Audit Clearinghouse within nine months of the District’s year end is met. Condition The District’s June 30, 2023 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Questioned Costs Not Applicable Context The District’s June 30, 2023 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Effect Non-compliance with Uniform Guidance reporting requirements. Cause The District did not contract for audit until after the filing deadline. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. Repeat Finding This is a repeat finding of 2022-006. Views of Responsible Officials See corrective action plan.

2023-004 Reporting Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies AL Number: 84.010 Funding Agency: U.S. Department of Education Title: Impact Aid AL Number: 84.041 Funding Agency: U.S. Department of Education Title: ESF AL Number: 84.425 Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster AL Number: 10.553/10.555/10.559 Criteria To provide reasonable assurance that the reporting requirement to timely file the annual audited financial statements with the Federal Audit Clearinghouse within nine months of the District’s year end is met. Condition The District’s June 30, 2023 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Questioned Costs Not Applicable Context The District’s June 30, 2023 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Effect Non-compliance with Uniform Guidance reporting requirements. Cause The District did not contract for audit until after the filing deadline. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. Repeat Finding This is a repeat finding of 2022-006. Views of Responsible Officials See corrective action plan.

2023-004 Reporting Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies AL Number: 84.010 Funding Agency: U.S. Department of Education Title: Impact Aid AL Number: 84.041 Funding Agency: U.S. Department of Education Title: ESF AL Number: 84.425 Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster AL Number: 10.553/10.555/10.559 Criteria To provide reasonable assurance that the reporting requirement to timely file the annual audited financial statements with the Federal Audit Clearinghouse within nine months of the District’s year end is met. Condition The District’s June 30, 2023 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Questioned Costs Not Applicable Context The District’s June 30, 2023 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Effect Non-compliance with Uniform Guidance reporting requirements. Cause The District did not contract for audit until after the filing deadline. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. Repeat Finding This is a repeat finding of 2022-006. Views of Responsible Officials See corrective action plan.

2023-004 Reporting Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies AL Number: 84.010 Funding Agency: U.S. Department of Education Title: Impact Aid AL Number: 84.041 Funding Agency: U.S. Department of Education Title: ESF AL Number: 84.425 Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster AL Number: 10.553/10.555/10.559 Criteria To provide reasonable assurance that the reporting requirement to timely file the annual audited financial statements with the Federal Audit Clearinghouse within nine months of the District’s year end is met. Condition The District’s June 30, 2023 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Questioned Costs Not Applicable Context The District’s June 30, 2023 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Effect Non-compliance with Uniform Guidance reporting requirements. Cause The District did not contract for audit until after the filing deadline. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. Repeat Finding This is a repeat finding of 2022-006. Views of Responsible Officials See corrective action plan.

2023-004 Reporting Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies AL Number: 84.010 Funding Agency: U.S. Department of Education Title: Impact Aid AL Number: 84.041 Funding Agency: U.S. Department of Education Title: ESF AL Number: 84.425 Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster AL Number: 10.553/10.555/10.559 Criteria To provide reasonable assurance that the reporting requirement to timely file the annual audited financial statements with the Federal Audit Clearinghouse within nine months of the District’s year end is met. Condition The District’s June 30, 2023 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Questioned Costs Not Applicable Context The District’s June 30, 2023 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Effect Non-compliance with Uniform Guidance reporting requirements. Cause The District did not contract for audit until after the filing deadline. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. Repeat Finding This is a repeat finding of 2022-006. Views of Responsible Officials See corrective action plan.

2023-004 Reporting Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies AL Number: 84.010 Funding Agency: U.S. Department of Education Title: Impact Aid AL Number: 84.041 Funding Agency: U.S. Department of Education Title: ESF AL Number: 84.425 Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster AL Number: 10.553/10.555/10.559 Criteria To provide reasonable assurance that the reporting requirement to timely file the annual audited financial statements with the Federal Audit Clearinghouse within nine months of the District’s year end is met. Condition The District’s June 30, 2023 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Questioned Costs Not Applicable Context The District’s June 30, 2023 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Effect Non-compliance with Uniform Guidance reporting requirements. Cause The District did not contract for audit until after the filing deadline. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. Repeat Finding This is a repeat finding of 2022-006. Views of Responsible Officials See corrective action plan.

2023-005 Reporting Federal Program Information Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster AL Number: 10.553/10.555/10.559 Criteria In accordance with 7 CFR Section 210.8, the District shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly claim for reimbursement. Condition The District reported inaccurate meal counts for reimbursement reporting. Questioned Costs Undeterminable. Context Of nine months of reimbursements submitted for reimbursed, we tested one month. We noted variances in the reporting of breakfast and lunch meals served. Breakfast meals were over reported by 101 meals and lunch meals were understated by 421 meals. Effect Inaccurate reimbursements for meals provided resulting in inaccurate revenues received. Cause Management oversight. Recommendation We recommend the District put policies and procedures in place to ensure all reimbursement reports are reviewed and approved by an individual outside of the preparation process prior to being submitted. Repeat Finding This is a repeat finding of 2022-007. Views of Responsible Officials See corrective action plan.

2023-005 Reporting Federal Program Information Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster AL Number: 10.553/10.555/10.559 Criteria In accordance with 7 CFR Section 210.8, the District shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly claim for reimbursement. Condition The District reported inaccurate meal counts for reimbursement reporting. Questioned Costs Undeterminable. Context Of nine months of reimbursements submitted for reimbursed, we tested one month. We noted variances in the reporting of breakfast and lunch meals served. Breakfast meals were over reported by 101 meals and lunch meals were understated by 421 meals. Effect Inaccurate reimbursements for meals provided resulting in inaccurate revenues received. Cause Management oversight. Recommendation We recommend the District put policies and procedures in place to ensure all reimbursement reports are reviewed and approved by an individual outside of the preparation process prior to being submitted. Repeat Finding This is a repeat finding of 2022-007. Views of Responsible Officials See corrective action plan.

2023-005 Reporting Federal Program Information Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster AL Number: 10.553/10.555/10.559 Criteria In accordance with 7 CFR Section 210.8, the District shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly claim for reimbursement. Condition The District reported inaccurate meal counts for reimbursement reporting. Questioned Costs Undeterminable. Context Of nine months of reimbursements submitted for reimbursed, we tested one month. We noted variances in the reporting of breakfast and lunch meals served. Breakfast meals were over reported by 101 meals and lunch meals were understated by 421 meals. Effect Inaccurate reimbursements for meals provided resulting in inaccurate revenues received. Cause Management oversight. Recommendation We recommend the District put policies and procedures in place to ensure all reimbursement reports are reviewed and approved by an individual outside of the preparation process prior to being submitted. Repeat Finding This is a repeat finding of 2022-007. Views of Responsible Officials See corrective action plan.

2023-005 Reporting Federal Program Information Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster AL Number: 10.553/10.555/10.559 Criteria In accordance with 7 CFR Section 210.8, the District shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly claim for reimbursement. Condition The District reported inaccurate meal counts for reimbursement reporting. Questioned Costs Undeterminable. Context Of nine months of reimbursements submitted for reimbursed, we tested one month. We noted variances in the reporting of breakfast and lunch meals served. Breakfast meals were over reported by 101 meals and lunch meals were understated by 421 meals. Effect Inaccurate reimbursements for meals provided resulting in inaccurate revenues received. Cause Management oversight. Recommendation We recommend the District put policies and procedures in place to ensure all reimbursement reports are reviewed and approved by an individual outside of the preparation process prior to being submitted. Repeat Finding This is a repeat finding of 2022-007. Views of Responsible Officials See corrective action plan.

2023-005 Reporting Federal Program Information Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster AL Number: 10.553/10.555/10.559 Criteria In accordance with 7 CFR Section 210.8, the District shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly claim for reimbursement. Condition The District reported inaccurate meal counts for reimbursement reporting. Questioned Costs Undeterminable. Context Of nine months of reimbursements submitted for reimbursed, we tested one month. We noted variances in the reporting of breakfast and lunch meals served. Breakfast meals were over reported by 101 meals and lunch meals were understated by 421 meals. Effect Inaccurate reimbursements for meals provided resulting in inaccurate revenues received. Cause Management oversight. Recommendation We recommend the District put policies and procedures in place to ensure all reimbursement reports are reviewed and approved by an individual outside of the preparation process prior to being submitted. Repeat Finding This is a repeat finding of 2022-007. Views of Responsible Officials See corrective action plan.

2023-006 Allowable Costs/Cost Principles Federal Program Information Funding Agency: U.S. Department of Education Title: Education Stabilization Fund AL Number: 84.425 Criteria Uniform Guidance requires “all laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL)”. Furthermore, “nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements (which still may be referenced as the Davis-Bacon Act) a provision that the contractor or subcontractor comply with those requirements and the DOL regulations (29 CFR Part 5, Lacor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted Construction). This includes a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls) (29 CFR sections 5.5 and 5.6; the A-102 Common Rule (section 36(i)(5)). Condition The District did not have signed contracts with the required wage rate requirements. We also noted the certified payrolls were not submitted until 6 months after the construction project began and the wage rate requirements were not required until this time as well. Questioned Costs Undeterminable Context The District had contracted out one construction project during the period under audit. Effect Wages paid by contractors may not have been in accordance with criteria identified above. Cause Management oversight. Recommendation We recommend the District implement policies and procedures to ensure when federal funds are paying for construction in excess of $2,000, that the wage rate requirements are being followed. Repeat Finding No Views of Responsible Officials See corrective action plan.

2023-006 Allowable Costs/Cost Principles Federal Program Information Funding Agency: U.S. Department of Education Title: Education Stabilization Fund AL Number: 84.425 Criteria Uniform Guidance requires “all laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL)”. Furthermore, “nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements (which still may be referenced as the Davis-Bacon Act) a provision that the contractor or subcontractor comply with those requirements and the DOL regulations (29 CFR Part 5, Lacor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted Construction). This includes a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls) (29 CFR sections 5.5 and 5.6; the A-102 Common Rule (section 36(i)(5)). Condition The District did not have signed contracts with the required wage rate requirements. We also noted the certified payrolls were not submitted until 6 months after the construction project began and the wage rate requirements were not required until this time as well. Questioned Costs Undeterminable Context The District had contracted out one construction project during the period under audit. Effect Wages paid by contractors may not have been in accordance with criteria identified above. Cause Management oversight. Recommendation We recommend the District implement policies and procedures to ensure when federal funds are paying for construction in excess of $2,000, that the wage rate requirements are being followed. Repeat Finding No Views of Responsible Officials See corrective action plan.