EIN: 330386669
UEI: FG8HAYKLHGN7
Audited by: Eide Bailly, LLP
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 6, 2026. 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 6, 2026 (59 days ago).
What is a management decision? →FAC accepted this audit on December 18, 2024 — management decision was due June 18, 2025.
Federal Agency: Department of Education Pass-Through Entity: California Department of Education Program Name: COVID-19 Elementary and Secondary School Emergency Relief III (ESSER III) Fund Federal Financial Assistance Listing: 84.425U Compliance Requirement: Equipment Type of Finding: Significant Deficiency in Internal Control Over Compliance, Noncompliance Criteria or Specific Requirements The Uniform Guidance in 2 CFR 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 2 CFR 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. Corrective Action Plan and Views of Responsible Officials The District will re-implement bi-annual physical inventory of inventoriable items by an independent third-party vendor, as required under the provisions of 2 CFR 200.313. This process will be under the direction of the Purchasing Services Department and will begin in Fiscal Year 2024-2025.
Show full finding ▾Hide full finding ▴Federal Agency: Department of Education Pass-Through Entity: California Department of Education Program Name: COVID-19 Elementary and Secondary School Emergency Relief III (ESSER III) Fund Federal Financial Assistance Listing: 84.425U Compliance Requirement: Equipment Type of Finding: Significant Deficiency in Internal Control Over Compliance, Noncompliance Criteria or Specific Requirements The Uniform Guidance in 2 CFR 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 2 CFR 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. Corrective Action Plan and Views of Responsible Officials The District will re-implement bi-annual physical inventory of inventoriable items by an independent third-party vendor, as required under the provisions of 2 CFR 200.313. This process will be under the direction of the Purchasing Services Department and will begin in Fiscal Year 2024-2025.
The District will re-implement bi-annual physical inventory of inventoriable items by an independent third-party vendor, as required under the provisions of 2 CFR 200.313. This process will be under the direction of the Purchasing Services Department and will begin in Fiscal Year 2024-2025.
FAC accepted this audit on April 2, 2024 — management decision was due October 2, 2024.
FAC accepted this audit on April 23, 2023 — management decision was due October 23, 2023.
FAC accepted this audit on February 8, 2022 — management decision was due August 8, 2022.
FAC accepted this audit on February 9, 2021 — management decision was due August 9, 2021.
FAC accepted this audit on January 7, 2020 — management decision was due July 7, 2020.
FAC accepted this audit on January 9, 2019 — management decision was due July 9, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on January 8, 2018 — management decision was due July 8, 2018.
FAC accepted this audit on January 8, 2017 — management decision was due July 8, 2017.
GSA_MIGRATION
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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.
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