EIN: 352247258
UEI: CBBHL6LJ3845
Audited by: Borchardt, Corona, Faeth, & Zakarian
Oversight agency: 10 [Department of Agriculture]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 26, 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 September 26, 2026 (27 days from today).
What is a management decision? →FAC accepted this audit on January 13, 2025 — management decision was due July 13, 2025.
FAC accepted this audit on February 15, 2024 — management decision was due August 15, 2024.
FAC accepted this audit on February 28, 2023 — management decision was due August 28, 2023.
CHAWANAKEE UNIFIED SCHOOL DISTRICT SCHEDULE OF AUDIT FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2022 Federal Award Findings and Questioned Costs Finding Identification 2022 ? 006 Federal ? Elementary and Secondary School Emergency II Relief Fund Program #50000 Federal Program Information U.S. Department of Education Award Year: 2021-22 Catalog Number: 84.425 Passed Through: California Department of Education Criteria or Specific Requirement The Elementary and Secondary School Emergency Relief II (ESSER II) Fund Program funded through the Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act, requires schools utilizing ESSER II funds for capital equipment or improvements to land, buildings or equipment must request prior approval by CDE. Condition While performing procedures to test ESSER II Program expenditures we noted that the District did not timely request/receive approval prior to processing capital equipment expenditures associated with a new School HVAC project. Cause Due to change in administrative personnel, including the Chief Business Officer, the request for approval was not processed timely. Effect The Chawanakee Unified School District did not comply with the requirements of acquiring approval prior to purchasing/beginning a capital equipment acquisition project. Questioned Costs None, District subsequently reclassified the expenditure to non-restricted resources thereby no monetary impact to ESSER II funds. Identification of Repeat Finding The audit finding is not a repeat of a finding in the immediately prior audit. Recommendation The Chawanakee Unified School District needs to implement procedures to track all requirements for restricted funded resources in order to be in compliance with requirements. Views of responsible officials and planned corrective actions The District agrees with this finding. Please refer to the corrective action within the Findings and Recommendations Section.
Show full finding ▾Hide full finding ▴CHAWANAKEE UNIFIED SCHOOL DISTRICT SCHEDULE OF AUDIT FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2022 Federal Award Findings and Questioned Costs Finding Identification 2022 ? 006 Federal ? Elementary and Secondary School Emergency II Relief Fund Program #50000 Federal Program Information U.S. Department of Education Award Year: 2021-22 Catalog Number: 84.425 Passed Through: California Department of Education Criteria or Specific Requirement The Elementary and Secondary School Emergency Relief II (ESSER II) Fund Program funded through the Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act, requires schools utilizing ESSER II funds for capital equipment or improvements to land, buildings or equipment must request prior approval by CDE. Condition While performing procedures to test ESSER II Program expenditures we noted that the District did not timely request/receive approval prior to processing capital equipment expenditures associated with a new School HVAC project. Cause Due to change in administrative personnel, including the Chief Business Officer, the request for approval was not processed timely. Effect The Chawanakee Unified School District did not comply with the requirements of acquiring approval prior to purchasing/beginning a capital equipment acquisition project. Questioned Costs None, District subsequently reclassified the expenditure to non-restricted resources thereby no monetary impact to ESSER II funds. Identification of Repeat Finding The audit finding is not a repeat of a finding in the immediately prior audit. Recommendation The Chawanakee Unified School District needs to implement procedures to track all requirements for restricted funded resources in order to be in compliance with requirements. Views of responsible officials and planned corrective actions The District agrees with this finding. Please refer to the corrective action within the Findings and Recommendations Section.
Federal Award Findings and Questioned Costs Finding Identification: 2022 ? 006 Federal ? Elementary and Secondary School Emergency II Relief Fund Program #50000 Name of contact person: Dr. John Quinto, CBO Corrective Action: Chief Business Official to create a process to track all grants that also allows for oversight of expenditure plans, budgeting, and expensing per grants expenditures, and submissions of expenditure reports. Proposed Completion Date: January 6, 2023
FAC accepted this audit on June 22, 2022 — management decision was due December 22, 2022.
FAC accepted this audit on May 3, 2021 — management decision was due November 3, 2021.
CHAWANAKEE UNIFIED SCHOOL DISTRICT SCHEDULE OF AUDIT FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2020 Federal Award Findings and Questioned Costs Finding Identification 2020 ? 001 Federal ? Special Education Program #50000 Federal Program Information U.S. Department of Education Award Year: 2019-20 Catalog Number: 84.027 Passed Through: California Department of Education Criteria or Specific Requirement Special Education allowable allocable costs in accordance with Circular A-87. A cost is allocable to a particular cost objective if the goods or services involved are chargeable or assignable to such a cost objective in accordance with relative benefits received. To support salaries and wages for employees that work on Special Education, the District should maintain personnel activity reports (PARS) or equivalent documentation for employees working on multiple activities or cost objectives or semi-annual certifications for employees working solely in the Special Education program. Condition During our sample testing of expenditures, we found direct costs incorrectly charged to the program of $34,900 for salaries and benefits, supplies and other operating expenditures that were duplicate costs due to an error in the recording of a journal entry. The District was able to provide documentation for allowable costs for additional salaries to replace these duplicate costs. Cause The District records most costs related to their Special Education program to their State program and at year-end will record via a journal entry the portion of the costs to be allocated to the Federal Special Education program. Due to a clerical oversight and lack of review, duplicate costs were recorded to the Federal Special Education program. Effect The District charged costs to the program that were not valid. However, the District was able to provide documentation for allowable costs that should have been charged as noted above. Questioned Costs None Sampling Method The sampling method used was not a statistically valid sample. Identification of Repeat Finding The audit finding is not a repeat of a finding in the immediately prior audit. Recommendation The District should implement additional procedures to ensure that all journal entries are properly reviewed and approved to mitigate errors. Views of responsible officials and planned corrective Actions The District agrees with this finding. Please refer to the corrective action within the Findings and Recommendations Section.
Show full finding ▾Hide full finding ▴CHAWANAKEE UNIFIED SCHOOL DISTRICT SCHEDULE OF AUDIT FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2020 Federal Award Findings and Questioned Costs Finding Identification 2020 ? 001 Federal ? Special Education Program #50000 Federal Program Information U.S. Department of Education Award Year: 2019-20 Catalog Number: 84.027 Passed Through: California Department of Education Criteria or Specific Requirement Special Education allowable allocable costs in accordance with Circular A-87. A cost is allocable to a particular cost objective if the goods or services involved are chargeable or assignable to such a cost objective in accordance with relative benefits received. To support salaries and wages for employees that work on Special Education, the District should maintain personnel activity reports (PARS) or equivalent documentation for employees working on multiple activities or cost objectives or semi-annual certifications for employees working solely in the Special Education program. Condition During our sample testing of expenditures, we found direct costs incorrectly charged to the program of $34,900 for salaries and benefits, supplies and other operating expenditures that were duplicate costs due to an error in the recording of a journal entry. The District was able to provide documentation for allowable costs for additional salaries to replace these duplicate costs. Cause The District records most costs related to their Special Education program to their State program and at year-end will record via a journal entry the portion of the costs to be allocated to the Federal Special Education program. Due to a clerical oversight and lack of review, duplicate costs were recorded to the Federal Special Education program. Effect The District charged costs to the program that were not valid. However, the District was able to provide documentation for allowable costs that should have been charged as noted above. Questioned Costs None Sampling Method The sampling method used was not a statistically valid sample. Identification of Repeat Finding The audit finding is not a repeat of a finding in the immediately prior audit. Recommendation The District should implement additional procedures to ensure that all journal entries are properly reviewed and approved to mitigate errors. Views of responsible officials and planned corrective Actions The District agrees with this finding. Please refer to the corrective action within the Findings and Recommendations Section.
CHAWANAKEE UNIFIED SCHOOL DISTRICT CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2020 Federal Award Findings and Questioned Costs Finding Identification: 2020 - 001 Federal-Special Education Program #50000 Name of contact person: Joannie Lumbra Corrective Action: Clerical error was isolated and corrected prior to the end of the audit; the duplication was not initially noticed because it was at first entered as a payroll correction in the first half of the fiscal year which was in one system (Everest) and the journal entry key was keyed at year-end in the new financial system (Escape). The District will ensure staff is sufficiently trained in both payroll corrections and balancing of General Ledgers. Proposed Completion: Prior to completion of this audit.
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.
Browse other Single Audit organizations in California →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
