LODI BOARD OF EDUCATION

EIN: 226002045

UEI: VF44XKMJ9684

Data as of August 25, 2026

LODI BOARD OF EDUCATION12 audit years6 findings2 repeat
12
Audit Years
6
Total Findings
2
Repeat Findings

FY 2023-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on February 9, 2024. 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 August 9, 2024 (748 days ago).

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2023-003
Reporting
REPEAT

Expenditures claimed on the grant expenditure reports were not in agreement with actual district expenditures.

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Full finding narrative

Expenditures claimed on the grant expenditure reports were not in agreement with actual district expenditures.

Corrective Action Plan

The Interim Business Administrator/Board Secretary shall be responsible for filing all ESEA and IDEA federal grant program reimbursements based on subsequent expenditures and shall ensure that final expenditure reports are in agreement with actual expenditures incurred by the District.

Prior Finding References

2022-002

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2023-003
Reporting
REPEAT

Expenditures claimed on the grant expenditure reports were not in agreement with actual district expenditures.

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Full finding narrative

Expenditures claimed on the grant expenditure reports were not in agreement with actual district expenditures.

Corrective Action Plan

The Interim Business Administrator/Board Secretary shall be responsible for filing all ESEA and IDEA federal grant program reimbursements based on subsequent expenditures and shall ensure that final expenditure reports are in agreement with actual expenditures incurred by the District.

Prior Finding References

2022-002

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FY 2022-06-30

FAC accepted this audit on June 14, 2023 — management decision was due December 14, 2023.

2022-002
Reporting

Expenditures claimed on the final grant expenditure reports were not in agreement with actual district expenditures.

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Full finding narrative

Expenditures claimed on the final grant expenditure reports were not in agreement with actual district expenditures.

Corrective Action Plan

Internal control of ESEA and IDEA expenditure funds and federal grant program compliance were reviewed with appropriate staff.

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2022-003
Reporting

The net cash resources of the food service enterprise fund exceeded three month?s average expenditures.

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Full finding narrative

The net cash resources of the food service enterprise fund exceeded three month?s average expenditures.

Corrective Action Plan

The District reviewed and revised it's procedures to ensure the food service funds does not exceed the average expenditure.

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FY 2021-06-30

FAC accepted this audit on March 30, 2022 — management decision was due September 30, 2022.

2021-003
Matching, Level of Effort, Earmarking

Our audit indicated that the District did not maintain the required level of effort with respect to Special Education expenditures related to the federal IDEA grant program.

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Full finding narrative

Our audit indicated that the District did not maintain the required level of effort with respect to Special Education expenditures related to the federal IDEA grant program.

Corrective Action Plan

Internal controls with respect to special education expenditures funded through grant funds in accordance with Federal grant program compliance were reviewed with appropriate staff.

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FY 2020-06-30

FAC accepted this audit on April 11, 2021 — management decision was due October 11, 2021.

2020-001
Eligibility

Our audit of the District?s Title I grant program indicated the following: ? Time and activity reports of Title I funded personnel did not indicate the time periods devoted to Title I activities and percentages of time worked on Title I and non-federal activities. ? Appointments of Title I instructional personnel were not approved by the Board as federally funded employees.

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Full finding narrative

Our audit of the District?s Title I grant program indicated the following: ? Time and activity reports of Title I funded personnel did not indicate the time periods devoted to Title I activities and percentages of time worked on Title I and non-federal activities. ? Appointments of Title I instructional personnel were not approved by the Board as federally funded employees.

Corrective Action Plan

Method of Implementation re Findins #1, #2, #3, #4 and #5 as follows: 1) Additional budget appropriations to be submitted to the Board for approval and made part of the official District minutes; 2) Title I funded personnel to complete time and activity reports and Title I appointments, including salary and percentages of time worked, to be approved by the Board and made part of the official District minutes; 3) Contracts awarded through the use of cooperative agreements that exceed the bid threshold to be submitted to the Board for approval and made part of the official District minutes; 4) The bank account balance of the middle school student activities to be reconciled with the transaction ledger at year-end; 5) The capital assets report to be reconciled with the District's capital outlay expenditures.

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Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.

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