EIN: 521586055
UEI: LAJ3SJTLKEK8
Audited by: Christy White Inc
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 13, 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 August 13, 2026 (18 days ago).
What is a management decision? →FAC accepted this audit on December 20, 2024 — management decision was due June 20, 2025.
FAC accepted this audit on February 27, 2024 — management decision was due August 27, 2024.
During our compliance procedures related to participation of private school children, we noted the District did not conduct timely consultation with private school officials to extend funding for ESSER programs. Therefore, we were not able to verify the required amount of funding was provided to the private schools in the district’s boundaries. Cause: District was unaware private school participation requirements applied to ESSER funding. Effect: The District did not reach out to the private schools within the district’s boundaries; therefore, we were not able to confirm compliance with the requirements outlined above. Questioned Costs: No questioned cost. Repeat Finding: No, this is not a repeat finding. Recommendation: Program requirements should be thoroughly reviewed for any new federal funding awarded. Views of Responsible Officials: See Corrective Action Plan on following page.
Show full finding ▾Hide full finding ▴FINDING #2023‐004: SPECIAL TESTS AND PROVISIONS – PARTICIPATION OF PRIVATE SCHOOL CHILDREN (50000) Assistance Listing Number and Title: 84.425 ‐ Education Stabilization Fund Discretionary Grants: Elementary, Secondary School Emergency Relief (ESSER) Fund Federal Grantor Name: U.S. Department of Education; Passed through California Department of Education Criteria: For programs under ESSER I, the District that receives funds under one or both of those programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the ESEA (20 USC 6320) (Assistance Listing 84.010) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act). To meet this requirement, the District must determine the proportional share of ESSER I available for equitable services in accordance with section 1117(a)(4)(A) of the ESEA (20 USC 6320(a)(4)(A)). Condition: During our compliance procedures related to participation of private school children, we noted the District did not conduct timely consultation with private school officials to extend funding for ESSER programs. Therefore, we were not able to verify the required amount of funding was provided to the private schools in the district’s boundaries. Cause: District was unaware private school participation requirements applied to ESSER funding. Effect: The District did not reach out to the private schools within the district’s boundaries; therefore, we were not able to confirm compliance with the requirements outlined above. Questioned Costs: No questioned cost. Repeat Finding: No, this is not a repeat finding. Recommendation: Program requirements should be thoroughly reviewed for any new federal funding awarded. Views of Responsible Officials: See Corrective Action Plan on following page.
Corrective Action for FINDING #2023-004: SPECIAL TESTS AND PROVISIONS- PARTICIPATION OF PRIVATE SCHOOL CHILDREN (50000) During the 2022-23 fiscal year the Middletown Unified School District experienced major leadership turnover. At the time of the audit window the district was without a full-time Superintendent or CBO. The district has since hired a full-time CBO, a part-time Interim Superintendent, and is actively recruiting for a full-time permanent Superintendent. The newly hired CBO and Interim Superintendent were unable to locate any documentation to support that proper due diligence was completed in the 2022-23 fiscal year to notify private schools within the district boundaries about available sources of funding to determine if equitable service needs existed. Going forward, the newly hired CBO, under direction of the Superintendent will create an annual calendared item and follow-up review to perform the district's due diligence in locating and corresponding with local private schools.
FAC accepted this audit on February 2, 2023 — management decision was due August 2, 2023.
FAC accepted this audit on January 31, 2022 — management decision was due July 31, 2022.
FAC accepted this audit on April 15, 2021 — management decision was due October 15, 2021.
FAC accepted this audit on January 9, 2020 — management decision was due July 9, 2020.
FAC accepted this audit on January 25, 2019 — management decision was due July 25, 2019.
FAC accepted this audit on January 16, 2018 — management decision was due July 16, 2018.
FAC accepted this audit on January 2, 2017 — management decision was due July 2, 2017.
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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