FAC Explorer

Audit 39591

FY End
2022-06-30
Total Expended
$41.24M
Findings
2
Programs
16
Organization: Vista Unified School District (CA)
Year: 2022 Accepted: 2023-05-31
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
42434 2022-002 Significant Deficiency - AB
618876 2022-002 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
10.553 School Breakfast Program $2.85M - 0
84.425 Education Stabilization Fund $1.81M Yes 0
10.555 National School Lunch Program $802,149 - 0
84.010 Title I Grants to Local Educational Agencies $289,990 - 0
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $264,087 - 0
84.027 Special Education_grants to States $242,898 Yes 0
10.558 Child and Adult Care Food Program $163,248 - 0
84.424 Student Support and Academic Enrichment Program $158,877 - 0
84.367 Improving Teacher Quality State Grants $141,190 - 0
84.365 English Language Acquisition State Grants $115,731 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $96,966 - 0
84.287 Twenty-First Century Community Learning Centers $93,959 Yes 0
12.000 Junior Rotc Program $93,837 - 0
84.048 Career and Technical Education -- Basic Grants to States $50,152 - 0
84.002 Adult Education - Basic Grants to States $8,395 - 0
84.173 Special Education_preschool Grants $2,075 Yes 0

Contacts

Name Title Type
CYF5AR7JKN75 Ami Shackelford Auditee
7607262170 Shilo Gorospe Auditor
No contacts on file

Notes to SEFA

Title: Food Donation Accounting Policies: Basis of PresentationThe accompanying Schedule of Expenditures of Federal Awards (the schedule) includes the federal awardactivity of the Vista Unified School District (the District) under programs of the federal government for the yearended June 30, 2022. The information is presented in accordance with the requirements of Title 2 U.S. Code ofFederal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements forFederal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations ofthe District, it is not intended to and does not present the net position or changes in net position and fundbalance, or cash flows of the District.Summary of Significant Accounting PoliciesExpenditures reported in the schedule are reported on the modified accrual basis of accounting. Whenapplicable, 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 financialassistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: The auditee did not 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, 2022, the District had food commodities totaling $66,725 in inventory.

Finding Details

Finding 2022-002
2022-002 50000 ? Federal Compliance (Significant Deficiency, Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Agency: California Department of Education (CDE) Assistance Listing Number: 84.425U Program Name: COVID-19 Elementary and Secondary School Emergency Relief III (ESSER III) Fund: Learning Loss Compliance Requirements: A/B (Activities Allowed or Unallowed and Allowable Costs/cost Principles) Criteria or Specific Requirements The United States Department of Education has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California local education agencies (LEAs). The CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For the Education Stabilization Fund (ESF) Program in fiscal year 2021-2022, Education Code Section 38101(c) limits school district indirect costs to the lesser of the District?s individual CDE approved indirect cost rate, or the statewide average indirect rate. For ESF programs included under the Expanded Learning Opportunities (ELO) Grant, indirect costs are not allowable. Condition The District charged unallowable indirect costs totaling $10,937 to the ELO Grant portion of the ESF Program. Questioned Costs The condition identified above resulted in $10,937 of questioned costs for unallowable indirect costs charged to the grant funds Context The condition was identified through recalculation of all of the indirect costs charged to the federal programs.Effect The District has charged unallowable expenditures to the federal program. Cause The condition identified appears to be due to the District not being familiar with the indirect cost requirements for each of the ESF federal programs. Repeat Finding No. Recommendation It is recommended that the District implement a review process for indirect costs, which should include review of relevant grant agreements and relevant federal guidance. Corrective Action Plan and Views of Responsible Officials The District is aware of this incorrect charge and has implemented procedures that include verification of the appropriateness of indirect costs charged to restricted programs.
Finding 2022-002
2022-002 50000 ? Federal Compliance (Significant Deficiency, Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Agency: California Department of Education (CDE) Assistance Listing Number: 84.425U Program Name: COVID-19 Elementary and Secondary School Emergency Relief III (ESSER III) Fund: Learning Loss Compliance Requirements: A/B (Activities Allowed or Unallowed and Allowable Costs/cost Principles) Criteria or Specific Requirements The United States Department of Education has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California local education agencies (LEAs). The CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For the Education Stabilization Fund (ESF) Program in fiscal year 2021-2022, Education Code Section 38101(c) limits school district indirect costs to the lesser of the District?s individual CDE approved indirect cost rate, or the statewide average indirect rate. For ESF programs included under the Expanded Learning Opportunities (ELO) Grant, indirect costs are not allowable. Condition The District charged unallowable indirect costs totaling $10,937 to the ELO Grant portion of the ESF Program. Questioned Costs The condition identified above resulted in $10,937 of questioned costs for unallowable indirect costs charged to the grant funds Context The condition was identified through recalculation of all of the indirect costs charged to the federal programs.Effect The District has charged unallowable expenditures to the federal program. Cause The condition identified appears to be due to the District not being familiar with the indirect cost requirements for each of the ESF federal programs. Repeat Finding No. Recommendation It is recommended that the District implement a review process for indirect costs, which should include review of relevant grant agreements and relevant federal guidance. Corrective Action Plan and Views of Responsible Officials The District is aware of this incorrect charge and has implemented procedures that include verification of the appropriateness of indirect costs charged to restricted programs.