FAC Explorer

Audit 393507

FY End
2024-06-30
Total Expended
$5.31M
Findings
1
Programs
12
Organization: Lone Pine Unified School District (CA)
Year: 2024 Accepted: 2026-03-23
Auditor: EIDE BAILLY LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1182144 2024-002 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
84.041 IMPACT AID $2.27M Yes 0
84.425 EDUCATION STABILIZATION FUND $999,364 Yes 1
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $399,652 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $350,711 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $160,520 Yes 0
84.060 INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES $148,413 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $99,985 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $65,208 Yes 0
10.665 SCHOOLS AND ROADS - GRANTS TO STATES $43,295 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $26,591 Yes 0
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $26,415 Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $4,779 Yes 0

Contacts

Name Title Type
S5G9JVK7PPV7 Gretchen Skrotzki Auditee
7608723680 Andrew Park Auditor
No contacts on file

Notes to SEFA

Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards (the schedule) includes the federal award activity of the Bishop Unified 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, fund balance, or cash flows of the District.

Finding Details

Finding 2024-002
Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Federal Program: Education Stabilization Fund Assistance Listing Number: 84.425U Compliance Requirement: Reporting Type of Finding: Significant Deficiency and Non-Compliance Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.334, records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of reports to the awarding agency or pass-through entity. Condition The District did not properly prepare two annual reports for the Elementary and Secondary School Emergency Relief Fund.  The District was unable to provide supporting documentation that agreed to the expenditures reported to the California Department of Education.  The District was unable to provide supporting documents that agreed to the fulltime equivalent (FTE) information reported to the California Department of Education. Cause It appears that the condition has materialized due to the District not properly entering program expenditures from their financial system into the quarterly reports for each reporting date. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.334. Questioned Costs None reported. Context/Sampling Annual report required to be filed with the California Department of Education was revenues. There was no sampling involved since the population subject to testing was a single report. Repeat Finding Yes, see prior year finding 2023-004. Recommendation The District should ensure that all federal program reports are supported by adequate records. These records should be maintained for a period of three years from the date of submission of the reports to the awarding agency or pass-through entity. Corrective Action Plan and Views of Responsible Officials Moving forward, the District will ensure that all supporting documents are retained for reporting elements related to grants. Additionally, the District will add additional review procedures for any reporting items related to grants.