FERNDALE UNIFIED SCHOOL DISTRICT

EIN: 364799921

UEI: ZG22LJXB8JN7

Data as of August 25, 2026

FERNDALE UNIFIED SCHOOL DISTRICT4 audit years6 findings4 repeat
4
Audit Years
6
Total Findings
4
Repeat Findings

FY 2022-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on March 27, 2023. 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 27, 2023 (1064 days ago).

What is a management decision? →
2022-002
Procurement & Suspension/Debarment
REPEAT

2022-002: DOCUMENTATION OF PROCUREMENT, SUSPENSION, AND DEBARMENT PROCEDURES (CODE 50000) Programs Affected ESEA: Title I School Improvement Grant, U.S. Department of Education, Federal Assistance Listing Number 84.377, passed through California Department of Education, award year 2021/22, award number not available. Elementary and Secondary Emergency Relief (ESSER), U.S. Department of Education, Federal Assistance Listing Number 84.425D, passed through California Department of Education, award year 2021/22, award number not available. Elementary and Secondary Emergency Relief (ESSER II), U.S. Department of Education, Federal Assistance Listing Number 84.425D, passed through California Department of Education, award year 2021/22, award number not available. Elementary and Secondary Emergency Relief (ESSER III) 80%, U.S. Department of Education, Federal Assistance Listing Number 84.425U, passed through California Department of Education, award year 2021/22, award number not available. Governor's Emergency Education Relief (GEER), U.S. Department of Education, Federal Assistance Listing Number 84.425C, passed through California Department of Education, award year 2021/22, award number not available. National School Lunch Program, U.S. Department of Agriculture, Federal Assistance Listing Number 10.555, passed through the California Department of Education, award year 2021/22, award number not available. ESEA: Title I, U.S. Department of Education, Federal Assistance Listing Number 84.010, passed through California Department of Education, award year 2021/22, award number not available. ESEA: Title IV, Part A, Student Support and Academic Enrichment, U.S. Department of Education, Federal Assistance Listing Number 84.424, passed through California Department of Education, award year 2021/22, 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 $10,000); Procurements by small purchase procedures, for securing goods or services that do not cost more than the Simplified Acquisition Threshold (currently $250,000); 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 During our testing of expenditures, in which we tested 37 percent of all federal expenditures for goods and services, we noted that the District did not document procurement procedures and vendor suspension/debarment review for purchases charged to federal programs. Based on discussions with District management, they did perform procurement procedures regarding review of vendors for reasonable and best available pricing and for suspension and debarment, but these procedures were not documented in writing. None of the District's expenditures exceeded the Simplified Acquisition Threshold. No unallowable costs were noted as a result of this finding, and based on our review of vendors used for federal program expenditures, none of the vendors receiving federal funds were suspended or debarred in 2021/22. Identification of Repeat Finding This finding is a repeat of prior year Finding 2021-002. Cause The District did establish a form to document in writing the procurement and suspension and debarment procedures performed for vendors during the year, but did not implement the use of that form in 2021/22. Effect Based on review of detail of 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, and no unallowed expenditures were noted. 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 vendors charged to its federal programs and it is unlikely that a reliable lower cost vendor would be found. Recommendation We recommend that the District implement the use of the form they have created to document review of multiple vendor quotes for services and for verifying that vendors are not suspended or debarred from receiving federal funds. We further recommend that the District update its procurement policy to include all federal programs. 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.

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2022-002: DOCUMENTATION OF PROCUREMENT, SUSPENSION, AND DEBARMENT PROCEDURES (CODE 50000) Programs Affected ESEA: Title I School Improvement Grant, U.S. Department of Education, Federal Assistance Listing Number 84.377, passed through California Department of Education, award year 2021/22, award number not available. Elementary and Secondary Emergency Relief (ESSER), U.S. Department of Education, Federal Assistance Listing Number 84.425D, passed through California Department of Education, award year 2021/22, award number not available. Elementary and Secondary Emergency Relief (ESSER II), U.S. Department of Education, Federal Assistance Listing Number 84.425D, passed through California Department of Education, award year 2021/22, award number not available. Elementary and Secondary Emergency Relief (ESSER III) 80%, U.S. Department of Education, Federal Assistance Listing Number 84.425U, passed through California Department of Education, award year 2021/22, award number not available. Governor's Emergency Education Relief (GEER), U.S. Department of Education, Federal Assistance Listing Number 84.425C, passed through California Department of Education, award year 2021/22, award number not available. National School Lunch Program, U.S. Department of Agriculture, Federal Assistance Listing Number 10.555, passed through the California Department of Education, award year 2021/22, award number not available. ESEA: Title I, U.S. Department of Education, Federal Assistance Listing Number 84.010, passed through California Department of Education, award year 2021/22, award number not available. ESEA: Title IV, Part A, Student Support and Academic Enrichment, U.S. Department of Education, Federal Assistance Listing Number 84.424, passed through California Department of Education, award year 2021/22, 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 $10,000); Procurements by small purchase procedures, for securing goods or services that do not cost more than the Simplified Acquisition Threshold (currently $250,000); 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 During our testing of expenditures, in which we tested 37 percent of all federal expenditures for goods and services, we noted that the District did not document procurement procedures and vendor suspension/debarment review for purchases charged to federal programs. Based on discussions with District management, they did perform procurement procedures regarding review of vendors for reasonable and best available pricing and for suspension and debarment, but these procedures were not documented in writing. None of the District's expenditures exceeded the Simplified Acquisition Threshold. No unallowable costs were noted as a result of this finding, and based on our review of vendors used for federal program expenditures, none of the vendors receiving federal funds were suspended or debarred in 2021/22. Identification of Repeat Finding This finding is a repeat of prior year Finding 2021-002. Cause The District did establish a form to document in writing the procurement and suspension and debarment procedures performed for vendors during the year, but did not implement the use of that form in 2021/22. Effect Based on review of detail of 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, and no unallowed expenditures were noted. 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 vendors charged to its federal programs and it is unlikely that a reliable lower cost vendor would be found. Recommendation We recommend that the District implement the use of the form they have created to document review of multiple vendor quotes for services and for verifying that vendors are not suspended or debarred from receiving federal funds. We further recommend that the District update its procurement policy to include all federal programs. 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.

Corrective Action Plan

2022-002: DOCUMENTATION OF PROCUREMENT, SUSPENSION, AND DEBARMENT PROCEDURES (CODE 50000) Name of contact person: Beth Anderson Corrective Action: The district has a procurement policy with sample forms. The district will use the forms to document review of multiple vendor quotes and to document verification that vendors have not been suspended or disbarred for all federal programs/funding. Proposed Completion Date: Ongoing

Prior Finding References

2021-002

About Procurement and Suspension and Debarment →

FY 2021-06-30

FAC accepted this audit on March 22, 2022 — management decision was due September 22, 2022.

2021-002
Procurement & Suspension/Debarment
REPEAT

During our testing of expenditures, in which we tested 37 percent of all federal expenditures for goods and services, we noted that the District did not document procurement procedures and vendor suspension/debarment review for purchases charged to federal programs. Based on discussions with District management, they did perform procurement procedures regarding review of vendors for reasonable and best available pricing and for suspension and debarment, but these procedures were not documented in writing. None of the District's expenditures exceeded the Simplified Acquisition Threshold. No unallowable costs were noted as a result of this finding, and based on our review of vendors used for federal program expenditures, none of the vendors receiving federal funds were suspended or debarred in 2020/21. Identification of Repeat Finding: This finding is a repeat of prior year Finding 2020-002. Cause: The District did not establish a procedure or form to document in writing the procurement and suspension and debarment procedures performed for vendors during the year. Effect: Based on review of detail of 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, and no unallowed expenditures were noted. 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 vendors charged to its federal programs and it is unlikely that a reliable lower cost vendor would be found. Recommendation: We recommend that the District establish forms and procedures to document review of multiple vendor quotes for services and for verifying that vendors are not suspended or debarred from receiving federal funds. We further recommend that the District update its procurement policy to include all federal programs. 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.

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2021-002: DOCUMENTATION OF PROCUREMENT, SUSPENSION, AND DEBARMENT PROCEDURES (CODE 50000) Programs Affected: ESEA: Title I School Improvement Grant, U.S. Department of Education, Federal Assistance Listing Number 84.377, passed through California Department of Education, award year 2020/21, award number not available. National School Lunch Program, U.S. Department of Agriculture, Federal Assistance Listing Number 10.555, passed through the California Department of Education, award year 2020/21, award number not available. Special Education, U.S. Department of Education, Federal Assistance Listing Number 84.027, passed through California Department of Education, award year 2020/21, award number not available. ESEA: Title I, U.S. Department of Education, Federal Assistance Listing Number 84.010, passed through California Department of Education, award year 2020/21, award number not available. ESEA: Title IV, Part A, Student Support and Academic Enrichment, U.S. Department of Education, Federal Assistance Listing Number 84.424, passed through California Department of Education, award year 2020/21, 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 $10,000); Procurements by small purchase procedures, for securing goods or services that do not cost more than the Simplified Acquisition Threshold (currently $250,000); 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: During our testing of expenditures, in which we tested 37 percent of all federal expenditures for goods and services, we noted that the District did not document procurement procedures and vendor suspension/debarment review for purchases charged to federal programs. Based on discussions with District management, they did perform procurement procedures regarding review of vendors for reasonable and best available pricing and for suspension and debarment, but these procedures were not documented in writing. None of the District's expenditures exceeded the Simplified Acquisition Threshold. No unallowable costs were noted as a result of this finding, and based on our review of vendors used for federal program expenditures, none of the vendors receiving federal funds were suspended or debarred in 2020/21. Identification of Repeat Finding: This finding is a repeat of prior year Finding 2020-002. Cause: The District did not establish a procedure or form to document in writing the procurement and suspension and debarment procedures performed for vendors during the year. Effect: Based on review of detail of 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, and no unallowed expenditures were noted. 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 vendors charged to its federal programs and it is unlikely that a reliable lower cost vendor would be found. Recommendation: We recommend that the District establish forms and procedures to document review of multiple vendor quotes for services and for verifying that vendors are not suspended or debarred from receiving federal funds. We further recommend that the District update its procurement policy to include all federal programs. 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.

Corrective Action Plan

2021-002: DOCUMENTATION OF PROCUREMENT, SUSPENSION, AND DEBARMENT PROCEDURES (CODE 50000) Name of contact person: Beth Anderson Corrective Action: The district will establish forms and procedures to document review of multiple vendor quotes for service and for verifying that vendors are not suspended or debarred from receiving federal funds. The district will update its procurement policy to include all federal programs. Proposed Completion Date: Ongoing beginning March 2022

Prior Finding References

2020-002

About Procurement and Suspension and Debarment →

FY 2019-06-30

FAC accepted this audit on February 11, 2020 — management decision was due August 11, 2020.

2019-004
Procurement & Suspension/Debarment
REPEAT

2019-004: DOCUMENTATION OF PROCUREMENT, SUSPENSION, AND DEBARMENT PROCEDURES (CODE 50000) Programs Affected ESEA: Title I School Improvement Grant, U.S. Department of Education, CFDA number 84.377, passed through California Department of Education, award year 2018/19, award number not available. National School Lunch Program, U.S. Department of Agriculture, CFDA number 10.555, passed through the California Department of Education, award year 2018/19, award number not available. Special Education, U.S. Department of Education, CFDA number 84.027, passed through California Department of Education, award year 2018/19, award number not available. ESEA: Title I, U.S. Department of Education, CFDA number 84.010, passed through California Department of Education, award year 2018/19, award number not available. ESEA: Title V, Part B, Small Rural Education Achievement Program, U.S. Department of Education, CFDA number 84.358, passed through California Department of Education, award year 2018/19, 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 During our testing of internal control and compliance over federal awards, we noted that the District did not document procurement procedures and vendor suspension/debarment review for purchases charged to federal programs. Upon review of the procurement policy, it was noted that the policy was developed specifically for the Child Nutrition Program, not all federal programs offered by the District. None of the District's expenditures exceeded the Simplified Acquisition Threshold. No unallowable costs were noted as a result of this finding, and based on our review of vendors used for federal program expenditures, none of the vendors receiving federal funds were suspended or debarred in 2018/19. Cause The District did not train staff to document procurement and suspension/debarment procedures for federal expenditures. Effect Documentation was not available verifying that quotes from multiple contractors and vendors were reviewed and that vendors were checked for suspension or debarment. 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 vendors charged to its one major program, the Title I School Improvement Program, and it is unlikely that a reliable lower cost vendor would be found. Repeat Finding This finding is a repeat of prior year Finding 2018-002. Recommendation We recommend that the District establish forms and procedures to document review of multiple vendor quotes for services and for verifying that vendors are not suspended or debarred from receiving federal funds. We further recommend that the District update its procurement policy to include all federal programs. 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.

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2019-004: DOCUMENTATION OF PROCUREMENT, SUSPENSION, AND DEBARMENT PROCEDURES (CODE 50000) Programs Affected ESEA: Title I School Improvement Grant, U.S. Department of Education, CFDA number 84.377, passed through California Department of Education, award year 2018/19, award number not available. National School Lunch Program, U.S. Department of Agriculture, CFDA number 10.555, passed through the California Department of Education, award year 2018/19, award number not available. Special Education, U.S. Department of Education, CFDA number 84.027, passed through California Department of Education, award year 2018/19, award number not available. ESEA: Title I, U.S. Department of Education, CFDA number 84.010, passed through California Department of Education, award year 2018/19, award number not available. ESEA: Title V, Part B, Small Rural Education Achievement Program, U.S. Department of Education, CFDA number 84.358, passed through California Department of Education, award year 2018/19, 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 During our testing of internal control and compliance over federal awards, we noted that the District did not document procurement procedures and vendor suspension/debarment review for purchases charged to federal programs. Upon review of the procurement policy, it was noted that the policy was developed specifically for the Child Nutrition Program, not all federal programs offered by the District. None of the District's expenditures exceeded the Simplified Acquisition Threshold. No unallowable costs were noted as a result of this finding, and based on our review of vendors used for federal program expenditures, none of the vendors receiving federal funds were suspended or debarred in 2018/19. Cause The District did not train staff to document procurement and suspension/debarment procedures for federal expenditures. Effect Documentation was not available verifying that quotes from multiple contractors and vendors were reviewed and that vendors were checked for suspension or debarment. 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 vendors charged to its one major program, the Title I School Improvement Program, and it is unlikely that a reliable lower cost vendor would be found. Repeat Finding This finding is a repeat of prior year Finding 2018-002. Recommendation We recommend that the District establish forms and procedures to document review of multiple vendor quotes for services and for verifying that vendors are not suspended or debarred from receiving federal funds. We further recommend that the District update its procurement policy to include all federal programs. 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.

Corrective Action Plan

2019-004: DOCUMENTATION OF PROCUREMENT, SUSPENSION, AND DEBARMENT PROCEDURES (CODE 50000) Name of contact person: Beth Anderson Corrective Action: The district will create a purchasing and procurement policy manual that applies to all federal programs. Once created, there will be a training for all applicable district personnel on the correct purchasing procedures. The Business Manager and Superintendent will complete document review of multiple vendor quotes according to the implemented policy manual and will use SAMs to check for vendors that have been suspended or disbarred from using federal funds. Proposed Completion Date: April 1, 2020

Prior Finding References

2018-002

About Procurement and Suspension and Debarment →
2019-005
Cost Allowability
REPEAT

2019-005: FEDERAL TIME CERTIFICATION (CODE 50000) Programs Affected ESEA: Title I School Improvement Grant, U.S. Department of Education, CFDA number 84.377, passed through California Department of Education, award year 2018/19, award number not available. National School Lunch Program, U.S. Department of Agriculture, CFDA number 10.555, passed through the California Department of Education, award year 2018/19, award number not available. Special Education, U.S. Department of Education, CFDA number 84.027, passed through California Department of Education, award year 2018/19, award number not available. ESEA: Title I, U.S. Department of Education, CFDA number 84.010, passed through California Department of Education, award year 2018/19, award number not available. ESEA: Title V, Part B, Small Rural Education Achievement Program, U.S. Department of Education, CFDA number 84.358, passed through California Department of Education, award year 2018/19, 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 one instance where the District used a semi-annual time certification form for an employee who worked on multiple federal programs. We also noted that some of the time certification forms were not signed by the employee in a timely manner. 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 $380,969. Based on review of job classifications and payroll records, it does not appear that wages were over-charged to the federal programs. Repeat Finding This finding is a partial repeat of prior year Finding 2018-003. Cause Clerical error. 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 and have the forms signed by employees in a timely manner. 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.

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2019-005: FEDERAL TIME CERTIFICATION (CODE 50000) Programs Affected ESEA: Title I School Improvement Grant, U.S. Department of Education, CFDA number 84.377, passed through California Department of Education, award year 2018/19, award number not available. National School Lunch Program, U.S. Department of Agriculture, CFDA number 10.555, passed through the California Department of Education, award year 2018/19, award number not available. Special Education, U.S. Department of Education, CFDA number 84.027, passed through California Department of Education, award year 2018/19, award number not available. ESEA: Title I, U.S. Department of Education, CFDA number 84.010, passed through California Department of Education, award year 2018/19, award number not available. ESEA: Title V, Part B, Small Rural Education Achievement Program, U.S. Department of Education, CFDA number 84.358, passed through California Department of Education, award year 2018/19, 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 one instance where the District used a semi-annual time certification form for an employee who worked on multiple federal programs. We also noted that some of the time certification forms were not signed by the employee in a timely manner. 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 $380,969. Based on review of job classifications and payroll records, it does not appear that wages were over-charged to the federal programs. Repeat Finding This finding is a partial repeat of prior year Finding 2018-003. Cause Clerical error. 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 and have the forms signed by employees in a timely manner. 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.

Corrective Action Plan

2019-005: FEDERAL TIME CERTIFICATION (CODE 50000) Name of contact person: Beth Anderson Corrective Action: The district implemented a policy in 2018-19 and collected PARs as necessary from employees both partially and fully funded through federal programs. The error last year for one employee during one month was due to overtime funding from outside of federal funds. The Superintendent will add to the policy an additional step where the monthly payroll prelist will be used as a cross reference to ensure the PARs will be adjusted accordingly if funding lines change or there is additional pay from a non-federal program. Proposed Completion Date: March 1, 2020

Prior Finding References

2018-003

About Allowable Costs / Cost Principles →

FY 2018-06-30

FAC accepted this audit on January 9, 2019 — management decision was due July 9, 2019.

2018-002
Procurement & Suspension/Debarment

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

About Procurement and Suspension and Debarment →
2018-003
Cost Allowability

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

About Allowable Costs / Cost Principles →

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