Finding 611239 (2022-008)

Material Weakness
Requirement
AB
Questioned Costs
$1
Year
2022
Accepted
2023-09-27
Audit: 24006
Auditor: Eide Bailly LLP

AI Summary

  • Core Issue: The District failed to provide necessary documentation for federal grant compliance, leading to noncompliance and a material weakness in internal controls.
  • Impacted Requirements: Compliance with documentation standards for salaries, wages, and allowable costs under 2 CFR sections 200.430 and 200.200.
  • Recommended Follow-Up: Assign a dedicated individual to oversee compliance and ensure all supporting documentation is available for audits.

Finding Text

2022-008 Education Stabilization Fund (ALN 84.425), Federal Department of Education Child Care and Development Block Grant (ALN 93.575, 92.596), Federal Department of Health and Human Services Passed through the California Department of Equation Noncompliance and material weakness in internal control over Federal compliance Code 40000, 50000 Compliance Requirements Affected: Activities (A) and Costs (B) Criteria The Uniform Guidance 2 CFR section 200.430 specifies the standards for documenting salaries and wages charged to federal programs. 2 CFR section 200.200 stipulates the standards for documenting that direct charges to federal awards are for allowable costs. Condition The District did not provide supporting documentation for all the samples requested to support the audit. Cause We believe the cause is the turnover of District personnel, leaving no single responsible person with sufficient accountability to ensure full compliance. Effect The District was unable to support that it complied with the terms and conditions of Federal grant agreements. Questioned Costs Known and likely questioned costs by program are as follows: ALN Known Likely 84.425 $97,810 $48,365,738 93.575, 92.596 $39,372 $6,711,381 Context Audit samples of which no documentation was provided are considered deviations. The following table shows the number of deviations with the audit sample per program: ALN Sample Size Number of Deviations 84.425 68 31 93.575, 92.596 47 28 Recommendation We recommend that the District assigns a single person responsible for ensuring compliance and providing supporting documentation to the auditors. Views of Responsible Official The District has not prepared a response as of the date of this report. Identification as a Repeat Finding This finding was not reported in the previous year's audit.

Categories

Questioned Costs Allowable Costs / Cost Principles Material Weakness Internal Control / Segregation of Duties

Other Findings in this Audit

  • 34796 2022-008
    Material Weakness
  • 34797 2022-008
    Material Weakness
  • 34798 2022-008
    Material Weakness
  • 34799 2022-008
    Material Weakness
  • 34800 2022-008
    Material Weakness
  • 34801 2022-008
    Material Weakness
  • 34802 2022-009
    Material Weakness
  • 34803 2022-009
    Material Weakness
  • 34804 2022-009
    Material Weakness
  • 34805 2022-009
    Material Weakness
  • 34806 2022-008
    Material Weakness
  • 34807 2022-010
    Material Weakness
  • 34808 2022-008
    Material Weakness
  • 34809 2022-010
    Material Weakness
  • 611238 2022-008
    Material Weakness
  • 611240 2022-008
    Material Weakness
  • 611241 2022-008
    Material Weakness
  • 611242 2022-008
    Material Weakness
  • 611243 2022-008
    Material Weakness
  • 611244 2022-009
    Material Weakness
  • 611245 2022-009
    Material Weakness
  • 611246 2022-009
    Material Weakness
  • 611247 2022-009
    Material Weakness
  • 611248 2022-008
    Material Weakness
  • 611249 2022-010
    Material Weakness
  • 611250 2022-008
    Material Weakness
  • 611251 2022-010
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $9.61M
10.558 Child and Adult Care Food Program $6.91M
10.553 School Breakfast Program $3.20M
84.287 Twenty-First Century Community Learning Centers $3.04M
93.575 Child Care and Development Block Grant $1.65M
84.367 Improving Teacher Quality State Grants $1.64M
84.365 English Language Acquisition State Grants $1.36M
84.424 Student Support and Academic Enrichment Program $782,994
84.027 Special Education_grants to States $604,483
10.555 National School Lunch Program $578,731
84.048 Career and Technical Education -- Basic Grants to States $471,895
93.079 Cooperative Agreements to Promote Adolescent Health Through School-Based Hiv/std Prevention and School-Based Surveillance $411,704
84.U01 Education Innovation and Research $338,578
93.U04 Child Care and Development Programs $307,782
84.425 Covid-19 Education Stabilization Fund $259,846
84.011 Migrant Education_state Grant Program $249,617
84.010 Title I Grants to Local Educational Agencies $218,175
84.U02 Sfcsd Cdc Covid 19 Supplement $200,300
84.U03 Computer Science $200,252
84.181 Special Education-Grants for Infants and Families $162,626
12.357 Rotc Language and Culture Training Grants $97,617
84.173 Special Education_preschool Grants $79,686
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $69,681
84.425 Education Stabilization Fund $28,872
84.060 Indian Education_grants to Local Educational Agencies $20,929