FAC Explorer

Audit 391233

FY End
2025-06-30
Total Expended
$121.80M
Findings
1
Programs
23
Organization: San Bernardino City Unified School District (CA)
Year: 2025 Accepted: 2026-03-10
Auditor: EIDE BAILLY LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1177831 2025-002 Material Weakness Yes A

Programs

ALN Program Spent Major Findings
10.553 SCHOOL BREAKFAST PROGRAM $6.58M Yes 0
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $6.26M Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $4.52M Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $2.31M Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $2.30M Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $2.23M Yes 0
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $1.64M Yes 0
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $1.46M Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $983,339 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $731,760 Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $314,081 Yes 0
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $214,607 Yes 0
84.196 EDUCATION FOR HOMELESS CHILDREN AND YOUTH $205,117 Yes 0
16.839 STOP SCHOOL VIOLENCE $139,322 Yes 0
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $94,733 Yes 0
84.126 REHABILITATION SERVICES VOCATIONAL REHABILITATION GRANTS TO STATES $59,763 Yes 0
84.181 SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES $59,697 Yes 0
84.060 INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES $59,397 Yes 0
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $53,907 Yes 0
12.000 Junior Reserve Office Training Corps $44,088 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $14,807 Yes 0
84.425 EDUCATION STABILIZATION FUND $13,861 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $1,436 Yes 0

Contacts

Name Title Type
N1YLB5HLKJ33 Jim Cunningham Auditee
9093811152 Bobby Patel Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the schedule) includes the federal award activity of the San Bernardino City Unified School District (the District) under programs of the federal government for the year ended June 30, 2025. 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, fund balance, or cash flows of the District.
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 assistance was provided to a subrecipient.
The District has not elected to use the de minimis cost rate.
Nonmonetary assistance is reported in this schedule at the fair market value of the commodities received and disbursed. At June 30, 2025, the District did not report any commodities as inventory.

Finding Details

Finding 2025-002
50000 – Special Education Activities Allowed & Allowable Costs (Material Weakness in Internal Control Over Compliance, Noncompliance) Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: Special Education Grants to States - Basic Local Assistance Federal Financial Assistance Listing: 84.027 Award Identification Number: 13379 Award Year: 2024-2025 Compliance Requirements: A. Activities Allowed or Unallowed & B. Allowable Costs/Cost Principles Type of Finding: Material Weakness in Internal Control over Compliance; Noncompliance Criteria Per Title 2, Code of Federal Regulations, Subtitle A, Part 200, Subpart E, Section 200.403(a), in order for costs to be allowable under Federal awards, they must be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. Condition The District did not have sufficient controls in place to ensure that expenditures charged to the Special Education program were allowable in accordance with federal requirements. The District transferred expenditures into the federal program from the state special education program. The amount of expenditures transferred into the federal program was $235,962 in excess of the amount of available expenditures in the state program. As such, this amount was not supported by invoices in order to determine allowability. Cause The condition identified appears to have materialized due to the District’s lack of internal controls over compliance. Effect The District has not complied with Title 2, Code of Federal Regulations, Subtitle A, Part 200, Subpart E, Section 200.403(a). Questioned Costs The condition identified above resulted in $235,962 of questioned costs for Special Education Grants to States - Basic Local Assistance under Assistance Listing 84.027 and Award Identification Number 13379. Context/Sampling: Questioned costs were identified through review of one of one large journal transfers noted. It was noted through review of the transfer that the expenditures remaining in the state program were negative due to the over-transfer of $235,962 of expenditures into the federal program. Repeat Finding No. Recommendation The District should implement additional internal controls over compliance with federal programs to ensure that expenditures are made in compliance with all federal regulations and program guidance.