Audit 43299

FY End
2022-06-30
Total Expended
$831,552
Findings
8
Programs
9
Year: 2022 Accepted: 2023-03-29

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
50762 2022-002 Material Weakness - ABI
50763 2022-003 Material Weakness - ABI
50764 2022-002 Material Weakness - ABI
50765 2022-003 Material Weakness - ABI
627204 2022-002 Material Weakness - ABI
627205 2022-003 Material Weakness - ABI
627206 2022-002 Material Weakness - ABI
627207 2022-003 Material Weakness - ABI

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $306,639 Yes 2
84.425 Education Stabilization Fund $170,246 - 0
10.553 School Breakfast Program $85,807 Yes 2
84.010 Title I Grants to Local Educational Agencies $85,446 - 0
84.358 Rural Education $37,119 - 0
84.367 Supporting Effective Instruction State Grants $15,368 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
84.048 Career and Technical Education - Basic Grants to States $5,926 - 0
84.027 Special Education Grants to States $3,373 - 0

Contacts

Name Title Type
KX2CMKPTA4H9 Wendy Ayers Auditee
3196643634 Dee Hoke Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of English Valleys Community School District under programs of the federal government for the year ended June 30, 2022. The information in this Schedule 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 English Valleys Community School District, it is not intended to and does not present the financial position, changes in financial position or cash flows of English Valleys Community School District.Summary of Significant Accounting Policies Expenditures reported in the Schedule are reported on the accrual or modified accrual basis of accounting. 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

2022-002 Procurement Policy Criteria ? Title 2, U.S. Code of Federal Regulations, Part 200.320, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) requires the District to have procurement policies and procedures in place to ensure the procurement methods used for the acquisition of property or services are appropriate based on the dollar amount and conditions. Condition ? The District has written procurement policies and procedures which detail the procurement methods to be used for acquisition of property or services. However, the policies do not address purchases made with federal awards. Cause ? The District has not established procurement policies and procedures with respect to federal awards. Effect ? The District is not in compliance with federal regulations pertaining to procurements as required by the Uniform Guidance. Recommendation ? The District should update its written procurement policies and procedures to ensure compliance with the Uniform Guidance, Part 200.320. Response and Corrective Action Planned ? We are updating our written procurement policy for fiscal year 2023. Conclusion ? Response accepted.
2022-003 Segregation of Duties The District did not properly segregate record keeping, payment of disbursements and payroll, and reconciling functions for disbursements and payroll, including those related to federal programs. See 2022-001.
2022-002 Procurement Policy Criteria ? Title 2, U.S. Code of Federal Regulations, Part 200.320, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) requires the District to have procurement policies and procedures in place to ensure the procurement methods used for the acquisition of property or services are appropriate based on the dollar amount and conditions. Condition ? The District has written procurement policies and procedures which detail the procurement methods to be used for acquisition of property or services. However, the policies do not address purchases made with federal awards. Cause ? The District has not established procurement policies and procedures with respect to federal awards. Effect ? The District is not in compliance with federal regulations pertaining to procurements as required by the Uniform Guidance. Recommendation ? The District should update its written procurement policies and procedures to ensure compliance with the Uniform Guidance, Part 200.320. Response and Corrective Action Planned ? We are updating our written procurement policy for fiscal year 2023. Conclusion ? Response accepted.
2022-003 Segregation of Duties The District did not properly segregate record keeping, payment of disbursements and payroll, and reconciling functions for disbursements and payroll, including those related to federal programs. See 2022-001.
2022-002 Procurement Policy Criteria ? Title 2, U.S. Code of Federal Regulations, Part 200.320, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) requires the District to have procurement policies and procedures in place to ensure the procurement methods used for the acquisition of property or services are appropriate based on the dollar amount and conditions. Condition ? The District has written procurement policies and procedures which detail the procurement methods to be used for acquisition of property or services. However, the policies do not address purchases made with federal awards. Cause ? The District has not established procurement policies and procedures with respect to federal awards. Effect ? The District is not in compliance with federal regulations pertaining to procurements as required by the Uniform Guidance. Recommendation ? The District should update its written procurement policies and procedures to ensure compliance with the Uniform Guidance, Part 200.320. Response and Corrective Action Planned ? We are updating our written procurement policy for fiscal year 2023. Conclusion ? Response accepted.
2022-003 Segregation of Duties The District did not properly segregate record keeping, payment of disbursements and payroll, and reconciling functions for disbursements and payroll, including those related to federal programs. See 2022-001.
2022-002 Procurement Policy Criteria ? Title 2, U.S. Code of Federal Regulations, Part 200.320, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) requires the District to have procurement policies and procedures in place to ensure the procurement methods used for the acquisition of property or services are appropriate based on the dollar amount and conditions. Condition ? The District has written procurement policies and procedures which detail the procurement methods to be used for acquisition of property or services. However, the policies do not address purchases made with federal awards. Cause ? The District has not established procurement policies and procedures with respect to federal awards. Effect ? The District is not in compliance with federal regulations pertaining to procurements as required by the Uniform Guidance. Recommendation ? The District should update its written procurement policies and procedures to ensure compliance with the Uniform Guidance, Part 200.320. Response and Corrective Action Planned ? We are updating our written procurement policy for fiscal year 2023. Conclusion ? Response accepted.
2022-003 Segregation of Duties The District did not properly segregate record keeping, payment of disbursements and payroll, and reconciling functions for disbursements and payroll, including those related to federal programs. See 2022-001.