EIN: 352521834
UEI: KKQ3P44JJ4F4
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 25, 2021. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 25, 2021, which was (1790 days ago).
What is a management decision? →2020-001: DOCUMENTATION OF PROCUREMENT, SUSPENSION, AND DEBARMENT PROCEDURES.(CODE 50000) Programs Affected National School Lunch Program (U.S. Department of Agriculture, CFDA Number 10.555, Passed through the California Department of Education, award year 2019/20, award number not available). National School Lunch Program Seamless Summer Option (U.S. Department of Agriculture, CFDA Number 10.555, Passed through the California Department of Education, award year 2019/20, award number not available). National School Breakfast Program, (U.S. Department of Agriculture, CFDA number 10.553, passed through the California Department of Education, award year 2019/20, award number not available). National School Breakfast Program Seamless Summer Option, (U.S. Department of Agriculture, CFDA number 10.553, passed through the California Department of Education, award year 2019/20, award number not available). Criteria Title 2, Section 200.318 (2 CFR 200.318) of the Code of Federal Regulations (CFR), requires written policies and procedures regarding procurement of goods and services for federal awards. 2 CFR 200.320 requires that one of three procurement methods be used: Procurements by micro-purchases for acquisition of supplies or services, the aggregate dollar amount of which does not exceed the micro-purchase threshold (currently $3,500); Procurements by small purchase procedures, for securing goods or services that do not cost more than the Simplified Acquisition Threshold (currently $150,000); or Procurement by sealed bids, for goods and services in excess of the Simplified Acquisition Threshold. In addition, 2 CFR 200.213 requires that written procedures be in place for checking suspension and debarment status of certain vendors receiving federal funds from the District. Condition The District did not document small purchase procedures and vendor suspension/debarment review for purchases for the Child Nutrition Program. Cause The District did not have policies or procedures for procurement, suspension, and debarment during 2019/20. Effect Documentation verifying that quotes from multiple contractors and vendors were reviewed and that vendors were checked for suspension or debarment status was not available. Based on review of all federal expenditures, there were no vendors or contractors who exceeded the Simplified Acquisition Threshold, and based on audit testing of significant vendors used by the District during the year, no vendors or contractors were noted who were suspended or debarred. Questioned Costs There are no questioned costs. However, the District did not document that it utilized the lowest cost vendor possible. The District has limited options available for large food purchases, and it is unlikely that a reliable lower cost vendor would be found. Recommendation We recommend that the District establish forms to document review of multiple vendor quotes for services and for verifying that vendors are not suspended or debarred from receiving federal funds. Views of Responsible Officials and Planned Corrective Actions The District agrees and will adhere to the corrective action plan described in the "District's Corrective Action Plan" section immediately following this section of the audit report.
FINDING 2020-001: DOCUMENTATION OF PROCUREMENT, SUSPENSION, AND DEBARMENT PROCEDURES. (CODE 50000) Name of contact person: Glen Senestraro, Superintendent Corrective Action: FUHSD CBO and Food Service Manager will establish forms to document review of multiple vendor quotes for services and for verifying that vendors are not suspended or debarred from receiving federal funds. Proposed Completion Date: Spring 2021
2020-002: FEDERAL SCHOOL NUTRITION PROGRAM ? FREE AND REDUCED APPLICATIONS (CODE 50000) Programs Affected National School Lunch Program, U.S. Department of Agriculture, CFDA number 10.555, Passed through the California Department of Education, award year 2019/20, award number not available). National School Lunch Program Seamless Summer Option (U.S. Department of Agriculture, CFDA Number 10.555, Passed through the California Department of Education, award year 2019/20, award number not available). National School Breakfast Program, (U.S. Department of Agriculture, CFDA number 10.553, passed through the California Department of Education, award year 2019/20, award number not available). National School Breakfast Program Seamless Summer Option, (U.S. Department of Agriculture, CFDA number 10.553, passed through the California Department of Education, award year 2019/20, award number not available). Criteria Title 7, Section 245.10 of the Code of Federal Regulations requires, among other things, that a local education agency have approved policies for obtaining documentation for determining children's eligibility for free and reduced meals. Condition During out testing of free and reduced applications, in which we tested 14 applications, the District miscalculated the income for one student classified as free who should have been reduced. Because of the immaterial dollar amount of any potential over-reimbursement to the District, we do not consider this to be a material instance of noncompliance with the requirements of the Child Nutrition Program. However, the District does need to carefully review applications and the approved free and reduced status of all students. Cause Clerical error. Questioned Costs The District received approximately $80 of additional federal and state reimbursements. Recommendation We recommend that the District carefully review each application to ensure clerical accuracy. In addition, we recommend training relevant staff regarding obtaining applications each year. Views of Responsible Officials and Planned Corrective Actions The District agrees and will adhere to the corrective action plan described in the "District's Corrective Action Plan" section immediately following this section of the audit report.
FINDING 2020-002: FEDERAL SCHOOL NUTRITION PROGRAM ? FREE AND REDUCED APPLICATIONS (CODE 50000) Name of contact person: Glen Senestraro, Superintendent Corrective Action: FUHSD Food Service Manager will carefully review each application to ensure clerical accuracy before each Cal Pads Certification period. Professional development opportunities will be offered to staff responsible for collection and calculation of meal applications. Proposed Completion Date: Fall 2021
2020-003: FEDERAL TIME CERTIFICATION (CODE 50000) Programs Affected National School Lunch Program (U.S. Department of Agriculture, CFDA Number 10.555, Passed through the California Department of Education, award year 2019/20, award number not available). National School Lunch Program Seamless Summer Option (U.S. Department of Agriculture, CFDA Number 10.555, Passed through the California Department of Education, award year 2019/20, award number not available). National School Breakfast Program, (U.S. Department of Agriculture, CFDA number 10.553, passed through the California Department of Education, award year 2019/20, award number not available). National School Breakfast Program Seamless Summer Option, (U.S. Department of Agriculture, CFDA number 10.553, passed through the California Department of Education, award year 2019/20, award number not available). ESEA: Title I (U.S. Department of Education, CFDA Number 84.010, Passed through the California Department of Education, award year 2019/20, award number not available). ESEA: Title II, Part A, Improving Teacher Quality (U.S. Department of Education, CFDA Number 84.367, Passed through the California Department of Education, award year 2019/20, award number not available). ESEA: Title IV, Part A, Student Support and Academic Enrichment (U.S. Department of Education, CFDA Number 84.424, Passed through the California Department of Education, award year 2019/20, award number not available). Special Ed: IDEA Basic Local Assistance Entitlement Part B (U.S. Department of Education, CFDA Number 84.027, Passed through the California Department of Education, award year 2019/20, award number not available). Workability II, Transitions Partnership Program (U.S. Department of Education, CFDA Number 84.126, Passed through the Department of Rehabilitation, award year 2019/20, award number not available) Criteria The Code of Federal Regulations, 2 CFR 225 requires that employees being funded fully or partially from federal programs complete monthly or semi-annual time certifications documenting the amount of time spent on the federal program. An employee who works solely on a single federal program may complete semi-annual certification. Employees who work on multiple programs must complete monthly time certifications. Condition During testing of payroll, we noted that the District is not requiring all federally-funded employees to complete time certifications. Effect Wages charged to federal programs were not supported by the required time certifications. Based on review of job classifications, it does not appear that wages were over-charged to the federal programs. Questioned Costs Total wages charged to all federal programs during the year were $107,592. Based on review of job classifications and payroll records, it does not appear that wages were over-charged to the federal programs. Cause The District did not have a policy requiring completion of monthly time certifications for employees who work in multiple programs. Recommendation We recommend that the District implement a policy to obtain monthly time certifications from employees who are just partially funded through federal programs, and semi-annual certifications from employees who work solely in one federal program. Views of Responsible Officials and Planned Corrective Actions The District agrees to the recommendation and will adhere to the corrective action plan described in the "District's Corrective Action Plan" section immediately following this section of the audit report.
FINDING 2020-003: FEDERAL TIME CERTIFICATION (CODE 50000) Name of contact person: Glen Senestraro, Superintendent Corrective Action: FUHSD CBO and Superintendent will establish written Federal Time & Effort policies and procedures to include proper tracking of multi-funded positions. Proposed Completion Date: Spring 2021
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