FAC Explorer

Audit 381908

FY End
2024-06-30
Total Expended
$16.96M
Findings
6
Programs
16
Organization: Ontario School District (OR)
Year: 2024 Accepted: 2026-01-15
Auditor: PAULY ROGERS AND CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1169121 2024-001 Material Weakness Yes B
1169122 2024-001 Material Weakness Yes B
1169123 2024-001 Material Weakness Yes B
1169124 2024-001 Material Weakness Yes B
1169125 2024-001 Material Weakness Yes B
1169126 2024-001 Material Weakness Yes B

Programs

ALN Program Spent Major Findings
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $1.74M Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $497,310 Yes 0
84.011 MIGRANT EDUCATION STATE GRANT PROGRAM $161,842 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $135,808 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $122,991 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $91,208 Yes 0
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $84,986 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $78,813 Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $34,595 Yes 0
84.358 RURAL EDUCATION $22,980 Yes 0
84.425 EDUCATION STABILIZATION FUND $10,000 Yes 0
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $4,263 Yes 0
10.649 PANDEMIC EBT ADMINISTRATIVE COSTS $3,256 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $0 Yes 1
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $0 Yes 1
93.658 FOSTER CARE TITLE IV-E $0 Yes 0

Contacts

Name Title Type
TXR7F5DNUJM6 Devin Collins Auditee
5418895374 Roy R Rogers Auditor
No contacts on file

Finding Details

Finding 2024-001
CONDITION: Internal controls should be in place to ensure that an overexpenditure in indirect costs does not take place by the District. CRITERIA: The District is required to use an indirect cost rate for this program, and cannot charge indirect costs over that amount. EFFECT: Without a proper review and allowable indirect cost calculator the District will not be able to determine allowable costs. CAUSE: The District overcharged indirect costs to the cluster. RECOMMENDATIONS: We recommend that the District implement a review and approval process to ensure calculations and all adjusting journal entries are reviewed and approved by someone independent of their preparation. MANAGEMENT'S RESPONSE: The District will implement a formal review and approval process for indirect charge calculations to ensure that these calculations are consistent with the data recorded in the accounting system.