FAC Explorer

Audit 57033

FY End
2022-06-30
Total Expended
$20.26M
Findings
2
Programs
13
Organization: Westminster School District (CA)
Year: 2022 Accepted: 2023-03-19
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
61467 2022-002 Significant Deficiency - AB
637909 2022-002 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $2.78M - 0
84.027 Special Education_grants to States $1.80M - 0
10.553 School Breakfast Program $648,353 - 0
10.555 National School Lunch Program $210,724 - 0
84.367 Improving Teacher Quality State Grants $206,067 - 0
84.424 Student Support and Academic Enrichment Program $85,837 - 0
84.173 Special Education_preschool Grants $85,405 - 0
84.365 English Language Acquisition State Grants $81,177 - 0
84.196 Education for Homeless Children and Youth $72,066 - 0
10.558 Child and Adult Care Food Program $60,434 Yes 0
84.181 Special Education-Grants for Infants and Families $20,000 - 0
93.575 Child Care and Development Block Grant $17,354 - 0
84.425 Education Stabilization Fund $2,111 Yes 0

Contacts

Name Title Type
MW28WW4D2ZV5 Manuel Cardoso Auditee
7148947311 Bobby Patel 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 Westminster School District(the District) under programs of the federal government for the yearended June 30, 2020. 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 Requirementsfor Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operationsof the Westminster School District, it is not intended to and does not present the financial position, changes innet position or fund balance of the Westminster School District. Expenditures 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.

Finding Details

Finding 2022-002
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 $15,807 to the ELO Grant portion of the ESF Program. Questioned Costs The condition identified above resulted in $15,807 of questioned costs for unallowable indirect costs charged to the grant funds. Context/Sampling 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 programs. Cause The condition identified appears to be due to the District not being familiar with the indirect cost requirements for each of the 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.
Finding 2022-002
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 $15,807 to the ELO Grant portion of the ESF Program. Questioned Costs The condition identified above resulted in $15,807 of questioned costs for unallowable indirect costs charged to the grant funds. Context/Sampling 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 programs. Cause The condition identified appears to be due to the District not being familiar with the indirect cost requirements for each of the 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.