FAC Explorer

Audit 345802

FY End
2024-06-30
Total Expended
$894,599
Findings
4
Programs
10
Organization: Foresthill Union School District (CA)
Year: 2024 Accepted: 2025-03-12
Auditor: Crowe LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
526767 2024-002 - Yes AB
526768 2024-002 - Yes AB
1103209 2024-002 - Yes AB
1103210 2024-002 - Yes AB

Programs

ALN Program Spent Major Findings
84.027 Special Education Grants to States $106,510 - 0
84.010 Title I Grants to Local Educational Agencies $67,571 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $57,907 - 0
10.665 Schools and Roads - Grants to States $29,735 - 0
84.425 Education Stabilization Fund $24,492 Yes 0
84.424 Student Support and Academic Enrichment Program $17,764 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $11,588 - 0
84.358 Rural Education $8,982 - 0
10.555 National School Lunch Program $2,426 - 1
84.173 Special Education Preschool Grants $410 - 0

Contacts

Name Title Type
PRQ4W1E11JT3 Camille Taylor Auditee
5303672966 Elizabeth Sav 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. 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. 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 Average Daily Attendance: Average daily attendance is a measurement of the number of pupils attending classes of the District. The purpose of attendance accounting from a fiscal standpoint is to provide the basis on which apportionments of state funds are made to school districts. This schedule provides information regarding the attendance of students at various grade levels and in different programs. Schedule of Instructional Time: The District has received incentive funding for increasing instructional time as provided by the Incentives for Longer Instructional Day. This schedule presents information on the amount of instructional time offered by the District and whether the District complied with the provisions of Education Code Sections 46201 through 46206. 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. Reconciliation of Unaudited Actual Financial Report with Audited Financial Statements: This schedule provides the information necessary to reconcile the Unaudited Actual Financial Report to the audited financial statements. Schedule of Financial Trends and Analysis – Unaudited: This schedule provides trend information on fund balances, revenues, expenditures, and average daily attendance, as required by the State Controller's Office. Schedule of Charter Schools: This schedule provides information for the California Department of Education to monitor financial reporting by Charter Schools.
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. 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. 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, 2024, the District did not adopt this program.

Finding Details

Finding 2024-002
2024-002 – MATERIAL WEAKNESS - FEDERAL COMPLIANCE – CHILD NUTRITION CLUSTER (50000) FEDERAL PROGRAM: Child Nutrition Cluster FEDERAL AGENCY: U.S. Department of Agriculture AWARD YEAR: 2023-2024 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, accounts receivable was not recorded for the March 2024, April 2024 and June 2024 funds once the monthly reimbursement was submitted to CNIPS. There were no instances noted of unallowable costs but rather not recording the revenue in the proper period. 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. Context: 10.555 Child Nutrition Cluster was audited as a major program in fiscal year 2022-23. Procedures were performed as a follow up to the finding noted at 2023-002 in accordance with 2CFR 200.516(a). Effect: Child Nutrition revenue related to the March, April and June 2024 reimbursements was not recorded and the Cafeteria Fund Revenue and Accounts Receivable was understated by $47,404. Fiscal Impact/Questioned Costs: The net questioned costs totaled $47,404. Recommendation: This is a repeat finding. 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 CNIP.
Finding 2024-002
2024-002 – MATERIAL WEAKNESS - FEDERAL COMPLIANCE – CHILD NUTRITION CLUSTER (50000) FEDERAL PROGRAM: Child Nutrition Cluster FEDERAL AGENCY: U.S. Department of Agriculture AWARD YEAR: 2023-2024 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, accounts receivable was not recorded for the March 2024, April 2024 and June 2024 funds once the monthly reimbursement was submitted to CNIPS. There were no instances noted of unallowable costs but rather not recording the revenue in the proper period. 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. Context: 10.555 Child Nutrition Cluster was audited as a major program in fiscal year 2022-23. Procedures were performed as a follow up to the finding noted at 2023-002 in accordance with 2CFR 200.516(a). Effect: Child Nutrition revenue related to the March, April and June 2024 reimbursements was not recorded and the Cafeteria Fund Revenue and Accounts Receivable was understated by $47,404. Fiscal Impact/Questioned Costs: The net questioned costs totaled $47,404. Recommendation: This is a repeat finding. 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 CNIP.
Finding 2024-002
2024-002 – MATERIAL WEAKNESS - FEDERAL COMPLIANCE – CHILD NUTRITION CLUSTER (50000) FEDERAL PROGRAM: Child Nutrition Cluster FEDERAL AGENCY: U.S. Department of Agriculture AWARD YEAR: 2023-2024 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, accounts receivable was not recorded for the March 2024, April 2024 and June 2024 funds once the monthly reimbursement was submitted to CNIPS. There were no instances noted of unallowable costs but rather not recording the revenue in the proper period. 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. Context: 10.555 Child Nutrition Cluster was audited as a major program in fiscal year 2022-23. Procedures were performed as a follow up to the finding noted at 2023-002 in accordance with 2CFR 200.516(a). Effect: Child Nutrition revenue related to the March, April and June 2024 reimbursements was not recorded and the Cafeteria Fund Revenue and Accounts Receivable was understated by $47,404. Fiscal Impact/Questioned Costs: The net questioned costs totaled $47,404. Recommendation: This is a repeat finding. 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 CNIP.
Finding 2024-002
2024-002 – MATERIAL WEAKNESS - FEDERAL COMPLIANCE – CHILD NUTRITION CLUSTER (50000) FEDERAL PROGRAM: Child Nutrition Cluster FEDERAL AGENCY: U.S. Department of Agriculture AWARD YEAR: 2023-2024 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, accounts receivable was not recorded for the March 2024, April 2024 and June 2024 funds once the monthly reimbursement was submitted to CNIPS. There were no instances noted of unallowable costs but rather not recording the revenue in the proper period. 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. Context: 10.555 Child Nutrition Cluster was audited as a major program in fiscal year 2022-23. Procedures were performed as a follow up to the finding noted at 2023-002 in accordance with 2CFR 200.516(a). Effect: Child Nutrition revenue related to the March, April and June 2024 reimbursements was not recorded and the Cafeteria Fund Revenue and Accounts Receivable was understated by $47,404. Fiscal Impact/Questioned Costs: The net questioned costs totaled $47,404. Recommendation: This is a repeat finding. 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 CNIP.