FAC Explorer

Audit 345656

FY End
2023-06-30
Total Expended
$750,043
Findings
2
Programs
12
Organization: Foresthill Union School District (CA)
Year: 2023 Accepted: 2025-03-11
Auditor: Crowe LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
526661 2023-002 Material Weakness - AB
1103103 2023-002 Material Weakness - AB

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $139,912 Yes 0
10.555 National School Lunch Program $122,522 Yes 1
84.027 Special Education Grants to States $86,609 - 0
84.358 Rural Education $40,507 - 0
10.665 Schools and Roads - Grants to States $29,445 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $25,193 - 0
84.027 Covid-19 - Special Education Grants to States $15,650 - 0
84.424 Student Support and Academic Enrichment Program $12,547 - 0
84.173 Special Education Preschool Grants $5,421 - 0
84.173 Covid-19 - Special Education Preschool Grants $1,761 - 0
84.425 Covid-19 - Education Stabilization Fund $960 - 0
84.365 English Language Acquisition State Grants $380 - 0

Contacts

Name Title Type
PRQ4W1E11JT3 Camille Taylor Auditee
5303672966 Jeff Jensen Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 - PURPOSE OF SCHEDULES Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal award activity of Foresthill Union School District, and is presented on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Schedule of Expenditures of Federal Awards: The Schedule of Expenditures of Federal Awards includes the federal award activity of Foresthill Union School District, and is presented on the 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). Expenditures are recognized following, the cost principles in in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: NOTE 2 - EARLY RETIREMENT INCENTIVE PROGRAM Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal award activity of Foresthill Union School District, and is presented on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Education Code Section 14503 requires certain disclosure in the financial statements of districts which adopt Early Retirement Incentive Programs pursuant to Education Code Sections 22714 and 44929. For the fiscal year ended June 30, 2023, the District did not adopt this program.

Finding Details

Finding 2023-002
2023-002 – MATERIAL WEAKNESS - FEDERAL COMPLIANCE – CHILD NUTRITION CLUSTER (50000) FEDERAL PROGRAM: Child Nutrition Cluster FEDERAL AGENCY: U.S. Department of Agriculture AWARD YEAR: 2022-2023 ASSISTANCE LISTING NUMBER: 10.555 NAME OF PASS-THROUGH ENTITY: California Department of Education Criteria: The Uniform Guidance Department of Agriculture section under the compliance requirements Activities Allowed or Unallowed, and Allowable Costs state that costs charged be supported by appropriate documentation, and correctly charged as to account, amount and period. Condition: As a result of our audit procedures, the District found they had not received their January 2023 reimbursement for the Child Nutrition Cluster. In addition, an accounts receivable was not recorded for the funds once the monthly reimbursement was submitted to CNIPS. Cause: The District does not have proper controls in place to track accounts receivable and detect when funds have not been received for an extended period of time. Effect: Child Nutrition revenue related to January 2023 was never received and Cafeteria Fund Accounts Receivable was understated by $13,490. Fiscal Impact/Questioned Costs: The net questioned costs totaled $13,490. Recommendation: We recommend the District implement controls to properly record accounts receivable for all federal programs and monitor funds to ensure the District is receiving federal awards timely. Views of Responsible Officials and Planned Corrective Actions: The District agrees and has already implemented processed to ensure receivables are created with each claim created in CNIPS.
Finding 2023-002
2023-002 – MATERIAL WEAKNESS - FEDERAL COMPLIANCE – CHILD NUTRITION CLUSTER (50000) FEDERAL PROGRAM: Child Nutrition Cluster FEDERAL AGENCY: U.S. Department of Agriculture AWARD YEAR: 2022-2023 ASSISTANCE LISTING NUMBER: 10.555 NAME OF PASS-THROUGH ENTITY: California Department of Education Criteria: The Uniform Guidance Department of Agriculture section under the compliance requirements Activities Allowed or Unallowed, and Allowable Costs state that costs charged be supported by appropriate documentation, and correctly charged as to account, amount and period. Condition: As a result of our audit procedures, the District found they had not received their January 2023 reimbursement for the Child Nutrition Cluster. In addition, an accounts receivable was not recorded for the funds once the monthly reimbursement was submitted to CNIPS. Cause: The District does not have proper controls in place to track accounts receivable and detect when funds have not been received for an extended period of time. Effect: Child Nutrition revenue related to January 2023 was never received and Cafeteria Fund Accounts Receivable was understated by $13,490. Fiscal Impact/Questioned Costs: The net questioned costs totaled $13,490. Recommendation: We recommend the District implement controls to properly record accounts receivable for all federal programs and monitor funds to ensure the District is receiving federal awards timely. Views of Responsible Officials and Planned Corrective Actions: The District agrees and has already implemented processed to ensure receivables are created with each claim created in CNIPS.