FAC Explorer

Audit 46533

FY End
2022-06-30
Total Expended
$10.56M
Findings
8
Programs
11
Organization: Santa Paula Unified School District (CA)
Year: 2022 Accepted: 2023-01-17
Auditor: Nigro & Nigro PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
47023 2022-001 Significant Deficiency - P
47024 2022-001 Significant Deficiency - P
47025 2022-001 Significant Deficiency - P
47026 2022-001 Significant Deficiency - P
623465 2022-001 Significant Deficiency - P
623466 2022-001 Significant Deficiency - P
623467 2022-001 Significant Deficiency - P
623468 2022-001 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $1.04M Yes 0
84.027 Special Education_grants to States $1.02M - 0
10.553 School Breakfast Program $949,033 Yes 0
84.367 Improving Teacher Quality State Grants $201,558 - 0
84.365 English Language Acquisition State Grants $157,985 - 0
84.010 Title I Grants to Local Educational Agencies $119,421 - 0
10.555 National School Lunch Program $102,575 Yes 1
10.582 Fresh Fruit and Vegetable Program $98,476 - 0
84.048 Career and Technical Education -- Basic Grants to States $49,704 - 0
84.173 Special Education_preschool Grants $34,744 - 0
10.558 Child and Adult Care Food Program $25,873 - 1

Contacts

Name Title Type
CZNJWQK4ME66 Kevin Olson Auditee
8059338819 Peter Glenn Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The schedule of expenditures of Federal awards includes the Federal grant activity of the District and is presented onthe modified accrual basis of accounting. The information in this schedule is presented in accordance with therequirements of the Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements,Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedulemay differ from amounts presented in, or used in the preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
Program Identification:Federal Agency: U.S. Department of Agriculture Pass-through Entity: California Department of Education Program Names: Child Nutrition Cluster:National School Lunch Program (AL No. 10.553, 10.553) Child and Adult CARE Food Program (AL No. 10.558) Criteria: The District utilizes a direct cost vending agreement. This allows all costs to be coded to National School Lunch Program (NSLP) and then the Child and Adult Food Care Program (CACFP) is charged for its calculated cost. The reimbursement rate to CACFP is determined annually based on cost experience. The current year rate was based on fiscal year 2021-22 actual costs. Context: Not applicable. Condition: Although the use of a vending agreement is allowable, the District did not allocate the cost of the program properly. This caused the NSLP program to be overburdened with program costs. Effect/Questioned Costs: The cost split between CACFP and NSLP was not allocated properly. The amount of the variance was $390,951. Cause: The District was unaware of the rules related to the inter-district vending calculation Recommendation: We recommend that the District review the cost allocations and ensure that all expenditures are allocated to the correct programs. Views of Responsible Officials: The District will review the cost allocation and ensure that all expenditures are correctly allocated between the two nutrition programs.
Finding 2022-001
Program Identification:Federal Agency: U.S. Department of Agriculture Pass-through Entity: California Department of Education Program Names: Child Nutrition Cluster:National School Lunch Program (AL No. 10.553, 10.553) Child and Adult CARE Food Program (AL No. 10.558) Criteria: The District utilizes a direct cost vending agreement. This allows all costs to be coded to National School Lunch Program (NSLP) and then the Child and Adult Food Care Program (CACFP) is charged for its calculated cost. The reimbursement rate to CACFP is determined annually based on cost experience. The current year rate was based on fiscal year 2021-22 actual costs. Context: Not applicable. Condition: Although the use of a vending agreement is allowable, the District did not allocate the cost of the program properly. This caused the NSLP program to be overburdened with program costs. Effect/Questioned Costs: The cost split between CACFP and NSLP was not allocated properly. The amount of the variance was $390,951. Cause: The District was unaware of the rules related to the inter-district vending calculation Recommendation: We recommend that the District review the cost allocations and ensure that all expenditures are allocated to the correct programs. Views of Responsible Officials: The District will review the cost allocation and ensure that all expenditures are correctly allocated between the two nutrition programs.
Finding 2022-001
Program Identification:Federal Agency: U.S. Department of Agriculture Pass-through Entity: California Department of Education Program Names: Child Nutrition Cluster:National School Lunch Program (AL No. 10.553, 10.553) Child and Adult CARE Food Program (AL No. 10.558) Criteria: The District utilizes a direct cost vending agreement. This allows all costs to be coded to National School Lunch Program (NSLP) and then the Child and Adult Food Care Program (CACFP) is charged for its calculated cost. The reimbursement rate to CACFP is determined annually based on cost experience. The current year rate was based on fiscal year 2021-22 actual costs. Context: Not applicable. Condition: Although the use of a vending agreement is allowable, the District did not allocate the cost of the program properly. This caused the NSLP program to be overburdened with program costs. Effect/Questioned Costs: The cost split between CACFP and NSLP was not allocated properly. The amount of the variance was $390,951. Cause: The District was unaware of the rules related to the inter-district vending calculation Recommendation: We recommend that the District review the cost allocations and ensure that all expenditures are allocated to the correct programs. Views of Responsible Officials: The District will review the cost allocation and ensure that all expenditures are correctly allocated between the two nutrition programs.
Finding 2022-001
Program Identification:Federal Agency: U.S. Department of Agriculture Pass-through Entity: California Department of Education Program Names: Child Nutrition Cluster:National School Lunch Program (AL No. 10.553, 10.553) Child and Adult CARE Food Program (AL No. 10.558) Criteria: The District utilizes a direct cost vending agreement. This allows all costs to be coded to National School Lunch Program (NSLP) and then the Child and Adult Food Care Program (CACFP) is charged for its calculated cost. The reimbursement rate to CACFP is determined annually based on cost experience. The current year rate was based on fiscal year 2021-22 actual costs. Context: Not applicable. Condition: Although the use of a vending agreement is allowable, the District did not allocate the cost of the program properly. This caused the NSLP program to be overburdened with program costs. Effect/Questioned Costs: The cost split between CACFP and NSLP was not allocated properly. The amount of the variance was $390,951. Cause: The District was unaware of the rules related to the inter-district vending calculation Recommendation: We recommend that the District review the cost allocations and ensure that all expenditures are allocated to the correct programs. Views of Responsible Officials: The District will review the cost allocation and ensure that all expenditures are correctly allocated between the two nutrition programs.
Finding 2022-001
Program Identification:Federal Agency: U.S. Department of Agriculture Pass-through Entity: California Department of Education Program Names: Child Nutrition Cluster:National School Lunch Program (AL No. 10.553, 10.553) Child and Adult CARE Food Program (AL No. 10.558) Criteria: The District utilizes a direct cost vending agreement. This allows all costs to be coded to National School Lunch Program (NSLP) and then the Child and Adult Food Care Program (CACFP) is charged for its calculated cost. The reimbursement rate to CACFP is determined annually based on cost experience. The current year rate was based on fiscal year 2021-22 actual costs. Context: Not applicable. Condition: Although the use of a vending agreement is allowable, the District did not allocate the cost of the program properly. This caused the NSLP program to be overburdened with program costs. Effect/Questioned Costs: The cost split between CACFP and NSLP was not allocated properly. The amount of the variance was $390,951. Cause: The District was unaware of the rules related to the inter-district vending calculation Recommendation: We recommend that the District review the cost allocations and ensure that all expenditures are allocated to the correct programs. Views of Responsible Officials: The District will review the cost allocation and ensure that all expenditures are correctly allocated between the two nutrition programs.
Finding 2022-001
Program Identification:Federal Agency: U.S. Department of Agriculture Pass-through Entity: California Department of Education Program Names: Child Nutrition Cluster:National School Lunch Program (AL No. 10.553, 10.553) Child and Adult CARE Food Program (AL No. 10.558) Criteria: The District utilizes a direct cost vending agreement. This allows all costs to be coded to National School Lunch Program (NSLP) and then the Child and Adult Food Care Program (CACFP) is charged for its calculated cost. The reimbursement rate to CACFP is determined annually based on cost experience. The current year rate was based on fiscal year 2021-22 actual costs. Context: Not applicable. Condition: Although the use of a vending agreement is allowable, the District did not allocate the cost of the program properly. This caused the NSLP program to be overburdened with program costs. Effect/Questioned Costs: The cost split between CACFP and NSLP was not allocated properly. The amount of the variance was $390,951. Cause: The District was unaware of the rules related to the inter-district vending calculation Recommendation: We recommend that the District review the cost allocations and ensure that all expenditures are allocated to the correct programs. Views of Responsible Officials: The District will review the cost allocation and ensure that all expenditures are correctly allocated between the two nutrition programs.
Finding 2022-001
Program Identification:Federal Agency: U.S. Department of Agriculture Pass-through Entity: California Department of Education Program Names: Child Nutrition Cluster:National School Lunch Program (AL No. 10.553, 10.553) Child and Adult CARE Food Program (AL No. 10.558) Criteria: The District utilizes a direct cost vending agreement. This allows all costs to be coded to National School Lunch Program (NSLP) and then the Child and Adult Food Care Program (CACFP) is charged for its calculated cost. The reimbursement rate to CACFP is determined annually based on cost experience. The current year rate was based on fiscal year 2021-22 actual costs. Context: Not applicable. Condition: Although the use of a vending agreement is allowable, the District did not allocate the cost of the program properly. This caused the NSLP program to be overburdened with program costs. Effect/Questioned Costs: The cost split between CACFP and NSLP was not allocated properly. The amount of the variance was $390,951. Cause: The District was unaware of the rules related to the inter-district vending calculation Recommendation: We recommend that the District review the cost allocations and ensure that all expenditures are allocated to the correct programs. Views of Responsible Officials: The District will review the cost allocation and ensure that all expenditures are correctly allocated between the two nutrition programs.
Finding 2022-001
Program Identification:Federal Agency: U.S. Department of Agriculture Pass-through Entity: California Department of Education Program Names: Child Nutrition Cluster:National School Lunch Program (AL No. 10.553, 10.553) Child and Adult CARE Food Program (AL No. 10.558) Criteria: The District utilizes a direct cost vending agreement. This allows all costs to be coded to National School Lunch Program (NSLP) and then the Child and Adult Food Care Program (CACFP) is charged for its calculated cost. The reimbursement rate to CACFP is determined annually based on cost experience. The current year rate was based on fiscal year 2021-22 actual costs. Context: Not applicable. Condition: Although the use of a vending agreement is allowable, the District did not allocate the cost of the program properly. This caused the NSLP program to be overburdened with program costs. Effect/Questioned Costs: The cost split between CACFP and NSLP was not allocated properly. The amount of the variance was $390,951. Cause: The District was unaware of the rules related to the inter-district vending calculation Recommendation: We recommend that the District review the cost allocations and ensure that all expenditures are allocated to the correct programs. Views of Responsible Officials: The District will review the cost allocation and ensure that all expenditures are correctly allocated between the two nutrition programs.