EIN: 521770792
UEI: Y3HNUPX9KVK6
Audited by: Eide Bailly LLP
Cognizant agency: 84 [Department of Education]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 22, 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 June 22, 2026 (81 days ago).
What is a management decision? →FAC accepted this audit on April 11, 2025 — management decision was due October 11, 2025.
FAC accepted this audit on March 22, 2024 — management decision was due September 22, 2024.
50000 - Special Tests and Provisions – Annual Report Card, High School Graduation Rate (Significant Deficiency in Internal Controls, Noncompliance) Federal Program Affected: Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: Title I, Part A Assistance Listing Number: 84.010 Compliance Requirement: N (Special Tests and Provisions) Criteria or Specific Requirements According to U.S. Code, Title 20, Chapter 70, Subchapter VII, Part A, Section 7801(23)(B), school districts are required to maintain written documentation to support the removal of students from the extended-year adjusted cohort. Condition During the review of available documentation for 26 sampled students who were removed from the extended-year adjusted cohort, it was observed that the District had failed to maintain the necessary written documentation to support the removal of 14 students from the cohort. Questioned Costs There are no questioned costs associated with this finding. Context The condition was identified through review of provided records for selected students who were removed from the cohort. Effect Due to the District’s failure to maintain written documentation to support the removal of students from the cohort, the District is not compliant with the requirements of U.S. Code, Title 20, Chapter 70, Subchapter VII, Part A, Section 7801(23)(B). Cause The cause of this non-compliance finding is the District’s failure to implement proper recordkeeping practices and procedures to ensure the maintenance of written documentation for removal of students from the extended-year adjusted cohort. Repeat Finding No. Recommendation To address this compliance finding, it is recommended that the District develop and implement a comprehensive policy and procedure regarding the maintenance of written documentation to support the removal of students from the extended-year adjusted cohort. The District should train relevant staff members on the new policy and procedures, emphasizing the importance of accurate record-keeping and compliance with federal regulations.
Show full finding ▾Hide full finding ▴50000 - Special Tests and Provisions – Annual Report Card, High School Graduation Rate (Significant Deficiency in Internal Controls, Noncompliance) Federal Program Affected: Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: Title I, Part A Assistance Listing Number: 84.010 Compliance Requirement: N (Special Tests and Provisions) Criteria or Specific Requirements According to U.S. Code, Title 20, Chapter 70, Subchapter VII, Part A, Section 7801(23)(B), school districts are required to maintain written documentation to support the removal of students from the extended-year adjusted cohort. Condition During the review of available documentation for 26 sampled students who were removed from the extended-year adjusted cohort, it was observed that the District had failed to maintain the necessary written documentation to support the removal of 14 students from the cohort. Questioned Costs There are no questioned costs associated with this finding. Context The condition was identified through review of provided records for selected students who were removed from the cohort. Effect Due to the District’s failure to maintain written documentation to support the removal of students from the cohort, the District is not compliant with the requirements of U.S. Code, Title 20, Chapter 70, Subchapter VII, Part A, Section 7801(23)(B). Cause The cause of this non-compliance finding is the District’s failure to implement proper recordkeeping practices and procedures to ensure the maintenance of written documentation for removal of students from the extended-year adjusted cohort. Repeat Finding No. Recommendation To address this compliance finding, it is recommended that the District develop and implement a comprehensive policy and procedure regarding the maintenance of written documentation to support the removal of students from the extended-year adjusted cohort. The District should train relevant staff members on the new policy and procedures, emphasizing the importance of accurate record-keeping and compliance with federal regulations.
The District has put in place a policy/procedure for exiting/withdrawing students in which documentation to support given student exits is required and must kept in the Student Information System when students transfer or exit out of the District for any of the following reasons: transfer to a private school in California, to a school outside of California, transfer/move out of the country, or death.
FAC accepted this audit on May 24, 2023 — management decision was due November 24, 2023.
FAC accepted this audit on May 17, 2022 — management decision was due November 17, 2022.
FAC accepted this audit on April 26, 2021 — management decision was due October 26, 2021.
FAC accepted this audit on January 9, 2020 — management decision was due July 9, 2020.
FAC accepted this audit on January 9, 2019 — management decision was due July 9, 2019.
FAC accepted this audit on January 8, 2018 — management decision was due July 8, 2018.
FAC accepted this audit on January 23, 2017 — management decision was due July 23, 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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