FAC Explorer

Audit 48194

FY End
2022-06-30
Total Expended
$21.39M
Findings
2
Programs
14
Organization: Walnut Valley Unified School District (CA)
Year: 2022 Accepted: 2023-04-17
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
51412 2022-002 Significant Deficiency - N
627854 2022-002 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $2.15M Yes 1
84.010 Title I Grants to Local Educational Agencies $1.29M - 0
32.009 Emergency Connectivity Fund Program $1.12M Yes 0
10.555 National School Lunch Program $452,559 Yes 0
10.553 School Breakfast Program $316,432 Yes 0
84.365 English Language Acquisition State Grants $296,608 - 0
84.425 Education Stabilization Fund $237,814 Yes 0
84.367 Improving Teacher Quality State Grants $194,489 - 0
84.027 Special Education_grants to States $177,200 - 0
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $100,420 - 0
84.424 Student Support and Academic Enrichment Program $92,898 - 0
84.048 Career and Technical Education -- Basic Grants to States $44,945 - 0
10.649 Pandemic Ebt Administrative Costs $3,063 - 0
84.173 Special Education_preschool Grants $433 - 0

Contacts

Name Title Type
YXTWW1Y3QHB6 Celia Moynihan Auditee
9095951261 Brian Ruff Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of the District under programs of the federal government for the year ended June 30, 2022. 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 or changes in net position of fund balance 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 financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-002
Program Name: COVID-19: Epidemiology and Laboratory Capacity for Infectious Diseases Assistance Listing Number: 93.323 Pass-Through Agency: Los Angeles County Office of Education Federal Agency: U.S. Department of Health and Human Services Criteria 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. 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 cost rate for the Epidemiology and Laboratory Capacity for Infectious Diseases Program in fiscal year 2021-2022. Condition The District charged excess indirect costs totaling $1,550 to the Epidemiology and Laboratory Capacity for Infectious Diseases Program. Questioned Costs The conditioned identified above resulted in $1,550 of questioned costs for unallowable indirect costs charged to the grant. Context The condition was identified through recalculation of the total indirect costs charged to the federal program. Total indirect costs of $111,031 was charged to the grant. Effect The District has charged unallowable expenditures to the federal program. Cause The condition identified appears to be due to clerical errors when the District was calculating the indirect cost expenditures. Repeat Finding No Recommendation It is recommended that the District implement a review process for indirect costs.
Finding 2022-002
Program Name: COVID-19: Epidemiology and Laboratory Capacity for Infectious Diseases Assistance Listing Number: 93.323 Pass-Through Agency: Los Angeles County Office of Education Federal Agency: U.S. Department of Health and Human Services Criteria 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. 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 cost rate for the Epidemiology and Laboratory Capacity for Infectious Diseases Program in fiscal year 2021-2022. Condition The District charged excess indirect costs totaling $1,550 to the Epidemiology and Laboratory Capacity for Infectious Diseases Program. Questioned Costs The conditioned identified above resulted in $1,550 of questioned costs for unallowable indirect costs charged to the grant. Context The condition was identified through recalculation of the total indirect costs charged to the federal program. Total indirect costs of $111,031 was charged to the grant. Effect The District has charged unallowable expenditures to the federal program. Cause The condition identified appears to be due to clerical errors when the District was calculating the indirect cost expenditures. Repeat Finding No Recommendation It is recommended that the District implement a review process for indirect costs.