FAC Explorer

Audit 354273

FY End
2024-06-30
Total Expended
$14.65M
Findings
8
Programs
13
Organization: Magnolia School District (CA)
Year: 2024 Accepted: 2025-04-22
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
555664 2024-003 Material Weakness Yes L
555665 2024-003 Material Weakness Yes L
555666 2024-003 Material Weakness Yes L
555667 2024-003 Material Weakness Yes L
1132106 2024-003 Material Weakness Yes L
1132107 2024-003 Material Weakness Yes L
1132108 2024-003 Material Weakness Yes L
1132109 2024-003 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $1.61M Yes 0
10.553 School Breakfast Program $784,152 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $267,332 - 0
84.365 English Language Acquisition State Grants $263,340 - 0
10.582 Fresh Fruit and Vegetable Program $220,113 - 0
84.424 Student Support and Academic Enrichment Program $211,243 - 0
84.425 Education Stabilization Fund $174,176 Yes 1
84.196 Education for Homeless Children and Youth $106,414 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $92,000 - 0
84.173 Special Education Preschool Grants $74,223 - 0
84.027 Special Education Grants to States $62,000 - 0
10.558 Child and Adult Care Food Program $44,704 - 0
10.555 National School Lunch Program $32,057 - 0

Contacts

Name Title Type
SNNYJWMWXAL5 Bill Bailey Auditee
7147615533 Bobby 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 Magnolia 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 financial position, 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 the fair market value of the commodities received and disbursed. At June 30, 2024, the District did not report any commodities in inventory.

Finding Details

Finding 2024-003
50000 – Reporting (Material Weakness in Internal Control Over Compliance, Material Noncompliance) Federal Agency: U.S. Department of Education Pass-Through Agency: California Department of Education Program Name: Education Stabilization Fund Federal Financial Assistance Listing: 84.425U, 84.425W Compliance Requirement: L - Reporting Type of Finding: Material weakness in internal control over compliance and material noncompliance Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents that agreed to the expenditure information and full-time equivalent positions reported on the ESSER annual report. In addition, the District was unable to provide financial records or supporting documents that agreed to the expenditure information reported on the quarterly reports for the two of seven quarterly reports that were tested. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200.333 . Questioned Costs There were no questioned costs associated with the identified condition. Context/Sampling A nonstatistical sample of seven of 14 quarterly reports to the State and one of one annual report submitted to the State were selected for testing. Repeat Finding Yes, see prior year finding 2023-005. Recommendation The District should ensure that all federal expenditures and full-time equivalent positions are reported accurately on the ESSER annual and quarterly reports, and that supporting documentation is maintained to support the amounts reported.
Finding 2024-003
50000 – Reporting (Material Weakness in Internal Control Over Compliance, Material Noncompliance) Federal Agency: U.S. Department of Education Pass-Through Agency: California Department of Education Program Name: Education Stabilization Fund Federal Financial Assistance Listing: 84.425U, 84.425W Compliance Requirement: L - Reporting Type of Finding: Material weakness in internal control over compliance and material noncompliance Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents that agreed to the expenditure information and full-time equivalent positions reported on the ESSER annual report. In addition, the District was unable to provide financial records or supporting documents that agreed to the expenditure information reported on the quarterly reports for the two of seven quarterly reports that were tested. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200.333 . Questioned Costs There were no questioned costs associated with the identified condition. Context/Sampling A nonstatistical sample of seven of 14 quarterly reports to the State and one of one annual report submitted to the State were selected for testing. Repeat Finding Yes, see prior year finding 2023-005. Recommendation The District should ensure that all federal expenditures and full-time equivalent positions are reported accurately on the ESSER annual and quarterly reports, and that supporting documentation is maintained to support the amounts reported.
Finding 2024-003
50000 – Reporting (Material Weakness in Internal Control Over Compliance, Material Noncompliance) Federal Agency: U.S. Department of Education Pass-Through Agency: California Department of Education Program Name: Education Stabilization Fund Federal Financial Assistance Listing: 84.425U, 84.425W Compliance Requirement: L - Reporting Type of Finding: Material weakness in internal control over compliance and material noncompliance Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents that agreed to the expenditure information and full-time equivalent positions reported on the ESSER annual report. In addition, the District was unable to provide financial records or supporting documents that agreed to the expenditure information reported on the quarterly reports for the two of seven quarterly reports that were tested. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200.333 . Questioned Costs There were no questioned costs associated with the identified condition. Context/Sampling A nonstatistical sample of seven of 14 quarterly reports to the State and one of one annual report submitted to the State were selected for testing. Repeat Finding Yes, see prior year finding 2023-005. Recommendation The District should ensure that all federal expenditures and full-time equivalent positions are reported accurately on the ESSER annual and quarterly reports, and that supporting documentation is maintained to support the amounts reported.
Finding 2024-003
50000 – Reporting (Material Weakness in Internal Control Over Compliance, Material Noncompliance) Federal Agency: U.S. Department of Education Pass-Through Agency: California Department of Education Program Name: Education Stabilization Fund Federal Financial Assistance Listing: 84.425U, 84.425W Compliance Requirement: L - Reporting Type of Finding: Material weakness in internal control over compliance and material noncompliance Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents that agreed to the expenditure information and full-time equivalent positions reported on the ESSER annual report. In addition, the District was unable to provide financial records or supporting documents that agreed to the expenditure information reported on the quarterly reports for the two of seven quarterly reports that were tested. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200.333 . Questioned Costs There were no questioned costs associated with the identified condition. Context/Sampling A nonstatistical sample of seven of 14 quarterly reports to the State and one of one annual report submitted to the State were selected for testing. Repeat Finding Yes, see prior year finding 2023-005. Recommendation The District should ensure that all federal expenditures and full-time equivalent positions are reported accurately on the ESSER annual and quarterly reports, and that supporting documentation is maintained to support the amounts reported.
Finding 2024-003
50000 – Reporting (Material Weakness in Internal Control Over Compliance, Material Noncompliance) Federal Agency: U.S. Department of Education Pass-Through Agency: California Department of Education Program Name: Education Stabilization Fund Federal Financial Assistance Listing: 84.425U, 84.425W Compliance Requirement: L - Reporting Type of Finding: Material weakness in internal control over compliance and material noncompliance Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents that agreed to the expenditure information and full-time equivalent positions reported on the ESSER annual report. In addition, the District was unable to provide financial records or supporting documents that agreed to the expenditure information reported on the quarterly reports for the two of seven quarterly reports that were tested. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200.333 . Questioned Costs There were no questioned costs associated with the identified condition. Context/Sampling A nonstatistical sample of seven of 14 quarterly reports to the State and one of one annual report submitted to the State were selected for testing. Repeat Finding Yes, see prior year finding 2023-005. Recommendation The District should ensure that all federal expenditures and full-time equivalent positions are reported accurately on the ESSER annual and quarterly reports, and that supporting documentation is maintained to support the amounts reported.
Finding 2024-003
50000 – Reporting (Material Weakness in Internal Control Over Compliance, Material Noncompliance) Federal Agency: U.S. Department of Education Pass-Through Agency: California Department of Education Program Name: Education Stabilization Fund Federal Financial Assistance Listing: 84.425U, 84.425W Compliance Requirement: L - Reporting Type of Finding: Material weakness in internal control over compliance and material noncompliance Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents that agreed to the expenditure information and full-time equivalent positions reported on the ESSER annual report. In addition, the District was unable to provide financial records or supporting documents that agreed to the expenditure information reported on the quarterly reports for the two of seven quarterly reports that were tested. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200.333 . Questioned Costs There were no questioned costs associated with the identified condition. Context/Sampling A nonstatistical sample of seven of 14 quarterly reports to the State and one of one annual report submitted to the State were selected for testing. Repeat Finding Yes, see prior year finding 2023-005. Recommendation The District should ensure that all federal expenditures and full-time equivalent positions are reported accurately on the ESSER annual and quarterly reports, and that supporting documentation is maintained to support the amounts reported.
Finding 2024-003
50000 – Reporting (Material Weakness in Internal Control Over Compliance, Material Noncompliance) Federal Agency: U.S. Department of Education Pass-Through Agency: California Department of Education Program Name: Education Stabilization Fund Federal Financial Assistance Listing: 84.425U, 84.425W Compliance Requirement: L - Reporting Type of Finding: Material weakness in internal control over compliance and material noncompliance Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents that agreed to the expenditure information and full-time equivalent positions reported on the ESSER annual report. In addition, the District was unable to provide financial records or supporting documents that agreed to the expenditure information reported on the quarterly reports for the two of seven quarterly reports that were tested. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200.333 . Questioned Costs There were no questioned costs associated with the identified condition. Context/Sampling A nonstatistical sample of seven of 14 quarterly reports to the State and one of one annual report submitted to the State were selected for testing. Repeat Finding Yes, see prior year finding 2023-005. Recommendation The District should ensure that all federal expenditures and full-time equivalent positions are reported accurately on the ESSER annual and quarterly reports, and that supporting documentation is maintained to support the amounts reported.
Finding 2024-003
50000 – Reporting (Material Weakness in Internal Control Over Compliance, Material Noncompliance) Federal Agency: U.S. Department of Education Pass-Through Agency: California Department of Education Program Name: Education Stabilization Fund Federal Financial Assistance Listing: 84.425U, 84.425W Compliance Requirement: L - Reporting Type of Finding: Material weakness in internal control over compliance and material noncompliance Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents that agreed to the expenditure information and full-time equivalent positions reported on the ESSER annual report. In addition, the District was unable to provide financial records or supporting documents that agreed to the expenditure information reported on the quarterly reports for the two of seven quarterly reports that were tested. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200.333 . Questioned Costs There were no questioned costs associated with the identified condition. Context/Sampling A nonstatistical sample of seven of 14 quarterly reports to the State and one of one annual report submitted to the State were selected for testing. Repeat Finding Yes, see prior year finding 2023-005. Recommendation The District should ensure that all federal expenditures and full-time equivalent positions are reported accurately on the ESSER annual and quarterly reports, and that supporting documentation is maintained to support the amounts reported.