FAC Explorer

Audit 54044

FY End
2022-06-30
Total Expended
$33.68M
Findings
2
Programs
27
Organization: Butte County Office of Education (CA)
Year: 2022 Accepted: 2023-03-15
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
57944 2022-002 Significant Deficiency - N
634386 2022-002 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.371 Striving Readers $1.10M Yes 0
84.938 Disaster Recovery Assistance for Education $474,296 - 0
84.011 Migrant Education_state Grant Program $382,005 Yes 0
84.027 Special Education_grants to States $297,088 - 0
84.196 Education for Homeless Children and Youth $250,000 - 0
93.982 Mental Health Disaster Assistance and Emergency Mental Health $249,835 - 0
84.063 Federal Pell Grant Program $173,208 - 0
84.365 English Language Acquisition State Grants $157,421 - 0
10.665 Schools and Roads - Grants to States $152,720 - 0
93.658 Foster Care_title IV-E $137,800 - 0
84.010 Title I Grants to Local Educational Agencies $133,341 - 0
84.181 Special Education-Grants for Infants and Families $121,222 - 0
84.425 Education Stabilization Fund $103,674 Yes 0
84.287 Twenty-First Century Community Learning Centers $97,196 - 0
84.184 Safe and Drug-Free Schools and Communities_national Programs $61,911 - 0
93.575 Child Care and Development Block Grant $59,942 - 0
84.268 Federal Direct Student Loans $43,116 - 0
32.009 Emergency Connectivity Fund Program $40,594 - 0
45.024 Promotion of the Arts_grants to Organizations and Individuals $31,000 - 0
10.559 Summer Food Service Program for Children $24,604 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $23,815 - 0
84.367 Improving Teacher Quality State Grants $14,416 - 0
10.555 National School Lunch Program $13,569 - 0
84.173 Special Education_preschool Grants $11,705 - 0
93.434 Every Student Succeeds Act/preschool Development Grants $10,942 - 0
84.060 Indian Education_grants to Local Educational Agencies $4,000 - 0
10.558 Child and Adult Care Food Program $1,460 - 0

Contacts

Name Title Type
NG3QBCLL38M4 Travis Haskill Auditee
5305325617 Royce Townsend Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the schedule) includes the federal awardactivity of the Butte County Office of Education (the County) under programs of the federal government forthe year ended June 30, 2022. The information is presented in accordance with the requirements of Title 2U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portionof the operations of the County, it is not intended to and does not present the financial position or changes innet position of the County. Expenditures reported in the schedule are reported on the modified accrual basis of accounting except forsubrecipient expenditures, which are recorded on the cash basis. When applicable, such expenditures arerecognized following the cost principles contained in the Uniform Guidance, wherein certain types ofexpenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The county has not elected to use the ten percent de minimis cost rate.

Finding Details

Finding 2022-002
Program Name: COVID-19: Elementary and Secondary School Emergency Relief II (ESSER II) Fund Assistance Listing Number: 84.425D Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria or Specific Requirements In accordance with U.S. Code Title 40 Subtitle II Part A Chapter 31 Subchapter IV sections 3142 and 3145, each contract in excess of $2,000 to which the Federal Government or the District of Columbia is a party, for construction, alteration, or repair, shall contain a prevailing wage provision. In addition, each contractor and subcontractor shall be required to submit a weekly statement on the wages paid. Condition The County included the prevailing wage rate requirement clause in the contract for the construction project completed during the period using ESSER II funds. However, the weekly certified payrolls were not submitted by the contractor. Questioned Costs There are no questioned costs associated with the condition identified. Context The condition was identified through inquiry with management and review of records related to the project. One of the two total construction projects completed using ESSER II funds did not comply with the wage rate requirements regarding the submission of weekly certified payrolls. Effect The County is not in compliance with U.S. Code Title 40 Subtitle II Part A Chapter 31 Subchapter IV section 3145. Cause No specific cause was identified other than oversight. Repeat Finding No. Recommendation The County should assign a responsible member of management to ensure that all contractors and subcontractor submit required certified payrolls weekly. Corrective Action Plan and Views of Responsible Officials Subsequent to this issue being identified, our Director of Maintenance and Operations contacted the contractor and requested that this information be submitted as required. The contractor has since submitted the information. In the future, our Director of Maintenance and Operations or their designee will check to ensure that all contractors and subcontractors submit the required certified payrolls weekly. This will be done prior to the final payment for the associated job being released.
Finding 2022-002
Program Name: COVID-19: Elementary and Secondary School Emergency Relief II (ESSER II) Fund Assistance Listing Number: 84.425D Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria or Specific Requirements In accordance with U.S. Code Title 40 Subtitle II Part A Chapter 31 Subchapter IV sections 3142 and 3145, each contract in excess of $2,000 to which the Federal Government or the District of Columbia is a party, for construction, alteration, or repair, shall contain a prevailing wage provision. In addition, each contractor and subcontractor shall be required to submit a weekly statement on the wages paid. Condition The County included the prevailing wage rate requirement clause in the contract for the construction project completed during the period using ESSER II funds. However, the weekly certified payrolls were not submitted by the contractor. Questioned Costs There are no questioned costs associated with the condition identified. Context The condition was identified through inquiry with management and review of records related to the project. One of the two total construction projects completed using ESSER II funds did not comply with the wage rate requirements regarding the submission of weekly certified payrolls. Effect The County is not in compliance with U.S. Code Title 40 Subtitle II Part A Chapter 31 Subchapter IV section 3145. Cause No specific cause was identified other than oversight. Repeat Finding No. Recommendation The County should assign a responsible member of management to ensure that all contractors and subcontractor submit required certified payrolls weekly. Corrective Action Plan and Views of Responsible Officials Subsequent to this issue being identified, our Director of Maintenance and Operations contacted the contractor and requested that this information be submitted as required. The contractor has since submitted the information. In the future, our Director of Maintenance and Operations or their designee will check to ensure that all contractors and subcontractors submit the required certified payrolls weekly. This will be done prior to the final payment for the associated job being released.