EIN: 330209386
UEI: D9E1FJEHYHJ1
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 17, 2025. 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 July 17, 2025 (402 days ago).
What is a management decision? →2024-003 50000 – COVID-19 - Education Stabilization Fund – Activities Allowed or Unallowed and Allowable Costs/Cost Principles (Material Weakness in Internal Control Over Compliance, Material Noncompliance) Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: COVID-19 - Education Stabilization Fund Federal Financial Assistance Listing: 84.425U Compliance Requirements: A/B - Allowed or Unallowed & Allowable Costs/Cost Principles Type of Finding: Material Weakness and Material Noncompliance Criteria or Specific Requirements Title 2, Code of Federal Regulations, Part 200.431(h)(1) states that for post-retirement health plans financed on a pay-as-you-go method, allowable costs are limited to those representing actual payments to retirees or their beneficiaries. Condition The District used program funds to make a contribution of $1,500,000 to a trust held for postemployment benefits which is financed using the pay-as-you-go method. Additionally, the District charged indirect costs of $48,789 in direct relation to the unallowable direct costs charged. Cause The District appears to have been unaware of this requirement. Effect The District is not in compliance with the provisions of Title 2, Code of Federal Regulations, Part 200.431(h)(1). Questioned Costs The condition identified above resulted in known questioned costs of $1,548,789. Context/Sampling The condition was identified through review of post-retirement health plan trust contributions. We reviewed 100% of such contributions. Repeat Finding No. Recommendation The District should implement controls to ensure that all expenditures charged to federal programs are allowable.
Show full finding ▾Hide full finding ▴2024-003 50000 – COVID-19 - Education Stabilization Fund – Activities Allowed or Unallowed and Allowable Costs/Cost Principles (Material Weakness in Internal Control Over Compliance, Material Noncompliance) Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: COVID-19 - Education Stabilization Fund Federal Financial Assistance Listing: 84.425U Compliance Requirements: A/B - Allowed or Unallowed & Allowable Costs/Cost Principles Type of Finding: Material Weakness and Material Noncompliance Criteria or Specific Requirements Title 2, Code of Federal Regulations, Part 200.431(h)(1) states that for post-retirement health plans financed on a pay-as-you-go method, allowable costs are limited to those representing actual payments to retirees or their beneficiaries. Condition The District used program funds to make a contribution of $1,500,000 to a trust held for postemployment benefits which is financed using the pay-as-you-go method. Additionally, the District charged indirect costs of $48,789 in direct relation to the unallowable direct costs charged. Cause The District appears to have been unaware of this requirement. Effect The District is not in compliance with the provisions of Title 2, Code of Federal Regulations, Part 200.431(h)(1). Questioned Costs The condition identified above resulted in known questioned costs of $1,548,789. Context/Sampling The condition was identified through review of post-retirement health plan trust contributions. We reviewed 100% of such contributions. Repeat Finding No. Recommendation The District should implement controls to ensure that all expenditures charged to federal programs are allowable.
To ensure that federal funds are used appropriately and to correct the unallowable charges, the following will be implemented: 1. In collaboration with California Department of Education (CDE), qualifying expenditures will be transferred in the identified amount. The unqualified expenditure will be transferred to another resource. 2. A formal Standardized Operative Procedure will be developed to ensure federal compliance, including expenditure reviews. 3. Staff will be trained on federal requirements and allowable costs. Costs will be reviewed with CDE and our auditing consultant to ensure compliance. 4. Expenditure will be approved by the Senior Fiscal Director and the Director of Equity and Access. 5. The Senior Fiscal Director will ensure accurate posting of Indirect Costs to programs.
50000 – COVID-19 - Education Stabilization Fund – Equipment/Real Property Management (Material Weakness in Internal Control Over Compliance, Material Noncompliance) Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: COVID-19 - Education Stabilization Fund Federal Financial Assistance Listing: 84.425U Compliance Requirements: F – Equipment/Real Property Management Type of Finding: Material Weakness and Material Noncompliance Criteria or Specific Requirements Title 2, Code of Federal Regulations, Part 200.313(d)(2) requires that a physical inventory of federally funded property be conducted at least every two years. The results of the inventory must be reconciled with the property records. Condition The District’s last physical inventory of federally funded property did not take place within the last two years. Cause The cause appears to be due to delays in the District arranging for a physical inventory. Effect The District is not in compliance with the provisions of Title 2, Code of Federal Regulations, Part 200.313(d)(2). Questioned Costs None reported. Context/Sampling The condition was identified through inquiry with District personnel and through review of available District records related to physical inventory of equipment. Repeat Finding No. Recommendation The District should implement internal controls to ensure that physical inventories are performed at least every two years.
Show full finding ▾Hide full finding ▴50000 – COVID-19 - Education Stabilization Fund – Equipment/Real Property Management (Material Weakness in Internal Control Over Compliance, Material Noncompliance) Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: COVID-19 - Education Stabilization Fund Federal Financial Assistance Listing: 84.425U Compliance Requirements: F – Equipment/Real Property Management Type of Finding: Material Weakness and Material Noncompliance Criteria or Specific Requirements Title 2, Code of Federal Regulations, Part 200.313(d)(2) requires that a physical inventory of federally funded property be conducted at least every two years. The results of the inventory must be reconciled with the property records. Condition The District’s last physical inventory of federally funded property did not take place within the last two years. Cause The cause appears to be due to delays in the District arranging for a physical inventory. Effect The District is not in compliance with the provisions of Title 2, Code of Federal Regulations, Part 200.313(d)(2). Questioned Costs None reported. Context/Sampling The condition was identified through inquiry with District personnel and through review of available District records related to physical inventory of equipment. Repeat Finding No. Recommendation The District should implement internal controls to ensure that physical inventories are performed at least every two years.
The following corrective measures will be implemented to ensure compliance with Title 2, Code of Federal Regulations, Part 200.313(d)(2), as well as Board Policy 3270 Management of District Assets and Administrative Regulation 3440 Inventories: 1. Procedure: a. The District defines a Fixed Asset as any tangible asset purchased for a school/department in the day-to-day operation of the District from which an economic benefit will be derived over a period greater than one year and has a value of $500 or more (Education Code 35168). The District capitalizes assets valued at $5,000 or above and tracks all assets over $500. b. Every every two years, the Business Services Department will provide an inventory count sheet to each school site and department. The count sheets will contain the equipment for each room. Sites shall designate staff to perform a physical count as follows: i. In performing a physical inventory, sites and departments will check every room, closet, locked cabinet, and open area, including items checked out to staff members. ii. When the site completes the physical inventory, the inventory report will be returned to the purchasing department with the signature of the site or department administrator and the names of the staff members who performed the inventory check. c. When the Purchasing Department receives the inventory listing from the site, the items will be checked for accuracy. If there are any discrepancies between the site's inventory and the master listing held in purchasing, the Purchasing Department will perform a physical inventory at the site to locate items. Once purchasing has completed its inventory check, the master list will be updated in the Fixed Assets Module. d. A form will be completed by sites and departments for assets that are transferred from one location to another, retired, etc., and submitted to the Purchasing Department for proper recording of the location change or retirement of an asset. 2. Warehouse Procedures: a. All electronic assets ($100 or greater), as well as all other items purchased with state and/or federal funds that have a useful life of more than one year with a value of $500 or greater (Education Code 35168) are to be asset tagged once received by the warehouse. b. Asset tag procedure: The Warehouse will tag and record all asset-tagged items into the Master Asset Tag form. The following information will be added to the completed form: i. Item type/description ii. Model/name iii. Serial number or other identification number iv. Title holder v. Funding source vi. Acquisition date vii. Cost viii. Percentage of federal participation in the cost of the property ix. Location x. Current condition (fair, good, poor) xi. Transfer, replacement or disposition of obsolete or unusable equipment c. Timelines: From the 1st to the 15th of February 2025, repeated every two years.
50000 – Child and Adult Care Food Program (CACFP) – Subrecipient Monitoring (Material Weakness in Internal Control Over Compliance, Noncompliance) Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Social Services Program Name: Child and Adult Care Food Program (CACFP) Federal Financial Assistance Listing: 10.558 Compliance Requirement: Subrecipient Monitoring Type of Finding: Material Weakness and Material Noncompliance Criteria or Specific Requirements Title 7, Code of Federal Regulations, Part 226.16(d)(4)(iii) requires sponsoring organizations to review each subrecipient facility a minimum of three times per year. Additionally, at least two of the three reviews must be unannounced. Condition At three of six sites tested, the District has not met the minimum monitoring requirements. Two of six sites tested had only two monitoring visits total during the year. One of six sites tested had three visits; however, two of the three visits were announced visits. Cause The cause appears to be due to lack of internal controls over compliance for subrecipient monitoring. Effect The District is not in compliance with the provisions of Title 7, Code of Federal Regulations, Part 226.16(d)(4)(iii). Questioned Costs None reported. Context/Sampling A nonstatistical sample of three out of thirteen sites was initially tested. This resulted in one instance of noncompliance for a site which had only two of the three required monitoring visits. In response to this noncompliance, three additional sites were tested for a total of six out of thirteen sites. This resulted in two additional instances of noncompliance for one site that had only two of the three required monitoring visits and one site that had three visits but only one of which was unannounced. Repeat Finding No. Recommendation The District should implement internal controls over subrecipient monitoring to ensure that an adequate number of monitoring visits of each type are made during each year.
Show full finding ▾Hide full finding ▴50000 – Child and Adult Care Food Program (CACFP) – Subrecipient Monitoring (Material Weakness in Internal Control Over Compliance, Noncompliance) Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Social Services Program Name: Child and Adult Care Food Program (CACFP) Federal Financial Assistance Listing: 10.558 Compliance Requirement: Subrecipient Monitoring Type of Finding: Material Weakness and Material Noncompliance Criteria or Specific Requirements Title 7, Code of Federal Regulations, Part 226.16(d)(4)(iii) requires sponsoring organizations to review each subrecipient facility a minimum of three times per year. Additionally, at least two of the three reviews must be unannounced. Condition At three of six sites tested, the District has not met the minimum monitoring requirements. Two of six sites tested had only two monitoring visits total during the year. One of six sites tested had three visits; however, two of the three visits were announced visits. Cause The cause appears to be due to lack of internal controls over compliance for subrecipient monitoring. Effect The District is not in compliance with the provisions of Title 7, Code of Federal Regulations, Part 226.16(d)(4)(iii). Questioned Costs None reported. Context/Sampling A nonstatistical sample of three out of thirteen sites was initially tested. This resulted in one instance of noncompliance for a site which had only two of the three required monitoring visits. In response to this noncompliance, three additional sites were tested for a total of six out of thirteen sites. This resulted in two additional instances of noncompliance for one site that had only two of the three required monitoring visits and one site that had three visits but only one of which was unannounced. Repeat Finding No. Recommendation The District should implement internal controls over subrecipient monitoring to ensure that an adequate number of monitoring visits of each type are made during each year.
A comprehensive schedule for all sites for the entire year has been created. Responsible staff are assigned to visit the site on the dates outlined and then submit monitoring forms to the department secretary within 3 days. The Director of Nutrition Services will review all monitoring forms monthly with a review of corrective action plans within 45 days. In the event of staff absence or turnover, a backup staff member is assigned to conduct the site visit.
FAC accepted this audit on March 25, 2024 — management decision was due September 25, 2024.
50000 (Reporting, Significant Deficiency, and Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: Education Stabilization Fund Assistance Listing Numbers: 84.425C, 84.425D, 84.425U Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of reports to the awarding agency or pass-through entity. Condition The District was unable to provide supporting documents that agreed to the full-time equivalent (FTE) information reported to the California Department of Education. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through review of available supporting documentation. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of federal program records. Repeat Finding Yes, similar reporting errors were identified in prior year finding 2022-002. Recommendation The District should ensure that all federal program reports are supported by adequate records. These records should be maintained for a period of three years from the date of submission of the reports to the awarding agency or pass-through entity.
Show full finding ▾Hide full finding ▴50000 (Reporting, Significant Deficiency, and Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: Education Stabilization Fund Assistance Listing Numbers: 84.425C, 84.425D, 84.425U Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of reports to the awarding agency or pass-through entity. Condition The District was unable to provide supporting documents that agreed to the full-time equivalent (FTE) information reported to the California Department of Education. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through review of available supporting documentation. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of federal program records. Repeat Finding Yes, similar reporting errors were identified in prior year finding 2022-002. Recommendation The District should ensure that all federal program reports are supported by adequate records. These records should be maintained for a period of three years from the date of submission of the reports to the awarding agency or pass-through entity.
The District will ensure that supporting documentation is maintained and saved on the shared drive for all expenditure reporting. These records should be maintained for a period of three years from the date of submission of the reports to the awarding agency or pass-through entity.
2022-002
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
Program Name: Education Stabilization Fund Assistance Listing Numbers: 84.425C, 84.425D, 84.425U Pass-Through Entity: California Department of Education Federal Agency: U.S. Department of Education Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents that agreed to the expenditure information reported to the California Department of Education. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through review of available supporting documentation. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding No. Recommendation The District should ensure that all federal expenditure reports are supported by financial reports. These records should be maintained for a period of three years from the date of submission of the expenditure reports to the awarding agency or pass-through entity.
Show full finding ▾Hide full finding ▴Program Name: Education Stabilization Fund Assistance Listing Numbers: 84.425C, 84.425D, 84.425U Pass-Through Entity: California Department of Education Federal Agency: U.S. Department of Education Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or passthrough entity. Condition The District was unable to provide financial records or supporting documents that agreed to the expenditure information reported to the California Department of Education. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through review of available supporting documentation. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the retention of financial records. Repeat Finding No. Recommendation The District should ensure that all federal expenditure reports are supported by financial reports. These records should be maintained for a period of three years from the date of submission of the expenditure reports to the awarding agency or pass-through entity.
The District?s financial records and supporting documents pertinent to Federal awards must be retained for a period of three years based on Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333. The record retention procedures will be reviewed and reminders will be sent to those who utilize the funds.
FAC accepted this audit on January 6, 2020 — management decision was due July 6, 2020.
2019-002 Program Name: Title I, Part A, Basic Grants Low-Income and Neglected CFDA Number: 84.010 Pass-Through Entity: California Department of Education Federal Agency: U.S. Department of Education Criteria-Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a), requires that local education agencies (LEAs) provide timely and meaningful consultations with appropriate officials of private schools. LEAs must be able to demonstrate that eligible private schools were contacted and notified of the opportunity to participate in the Title I, Part A program. Condition-Through inquiry with District personnel, it appears that records were not maintained to demonstrate that private schools had been contacted and notified of the opportunity to participate in the Title I, Part A program for the 2018-19 school year. Questioned Costs-There were no questioned costs identified. Context-The condition was identified as a result of the auditor's inquiry with District personnel. Effect-The District was not in compliance with Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a). Cause-The condition identified appears to have materialized due to private school correspondence records not being maintained by the District for the 2018-19 school year Repeat Finding-No Recommendation-It is recommended that the District maintain private school correspondence records, minutes from meetings with private school representatives, and written affirmations from private school officials to demonstrate compliance with provisions under Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a).
Show full finding ▾Hide full finding ▴2019-002 Program Name: Title I, Part A, Basic Grants Low-Income and Neglected CFDA Number: 84.010 Pass-Through Entity: California Department of Education Federal Agency: U.S. Department of Education Criteria-Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a), requires that local education agencies (LEAs) provide timely and meaningful consultations with appropriate officials of private schools. LEAs must be able to demonstrate that eligible private schools were contacted and notified of the opportunity to participate in the Title I, Part A program. Condition-Through inquiry with District personnel, it appears that records were not maintained to demonstrate that private schools had been contacted and notified of the opportunity to participate in the Title I, Part A program for the 2018-19 school year. Questioned Costs-There were no questioned costs identified. Context-The condition was identified as a result of the auditor's inquiry with District personnel. Effect-The District was not in compliance with Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a). Cause-The condition identified appears to have materialized due to private school correspondence records not being maintained by the District for the 2018-19 school year Repeat Finding-No Recommendation-It is recommended that the District maintain private school correspondence records, minutes from meetings with private school representatives, and written affirmations from private school officials to demonstrate compliance with provisions under Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a).
District staff responsible for oversight and administration of federal programs have reviewed program guidelines regarding the need to provide timely and meaningful consultations with appropriate officials of private schools. In order to demonstrate compliance with these requirements, records of correspondence with private schools, including minutes from meetings, and letters of notice will be retained for review.
FAC accepted this audit on January 11, 2017 — management decision was due July 11, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.