EIN: 562652246
UEI: NV13HJS9JR33
Audit also covers 3 related EINs: 646002764, 686002764, 946002764 · unlinked EINs have no separate FAC filing
Audited by: Robertson & Associates, CPAs
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 August 25, 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 February 25, 2027 (171 days from today).
What is a management decision? →FAC accepted this audit on June 5, 2025 — management decision was due December 5, 2025.
FAC accepted this audit on November 20, 2023 — management decision was due May 20, 2024.
FAC accepted this audit on July 27, 2022 — management decision was due January 27, 2023.
2021-001 Personnel Activity Reports (PARs) / State Code 30000 Internal Control / State Code 50000 Federal Compliance Criteria OMB Circular A-87 is a policy directive affecting what costs are allowable charges to federal programs, what costs are not allowable, and how costs must be documented. OMB Circular A-87 applies to all local educational agencies (LEAs) receiving federal funds. The California School Accounting Manual (CSAM), Procedure 905 Documenting Salaries and Wages, reiterates LEAs requirement to follow OMB Circular A-87 and also details the LEA?s requirements for documenting salaries and wages charged to state funded programs. Condition The District did not properly document salaries and wages charged to federal and state categorical programs by use of Annual, Semiannual or Monthly Certifications or Personal Activity Reports (PARs). Effect The District could misstate federal and state categorical expenditures. Cause The District did not follow procedures established by Office of Management and Budget (OMB) Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments and, as required by Education Code ?41010, the California School Accounting Manual (CSAM). Questioned Cost None. Recommendation The District should document salaries and wages charged to federal and state categorical programs in accordance with policies and procedures established in OMB Circular A-87 and the CSAM. District Response and Action Plan Response In the future, the District will have PARs forms for short term/temporary employees as necessary. Corrective Action Plan The District?s will obtain the necessary PARs forms.
Show full finding ▾Hide full finding ▴2021-001 Personnel Activity Reports (PARs) / State Code 30000 Internal Control / State Code 50000 Federal Compliance Criteria OMB Circular A-87 is a policy directive affecting what costs are allowable charges to federal programs, what costs are not allowable, and how costs must be documented. OMB Circular A-87 applies to all local educational agencies (LEAs) receiving federal funds. The California School Accounting Manual (CSAM), Procedure 905 Documenting Salaries and Wages, reiterates LEAs requirement to follow OMB Circular A-87 and also details the LEA?s requirements for documenting salaries and wages charged to state funded programs. Condition The District did not properly document salaries and wages charged to federal and state categorical programs by use of Annual, Semiannual or Monthly Certifications or Personal Activity Reports (PARs). Effect The District could misstate federal and state categorical expenditures. Cause The District did not follow procedures established by Office of Management and Budget (OMB) Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments and, as required by Education Code ?41010, the California School Accounting Manual (CSAM). Questioned Cost None. Recommendation The District should document salaries and wages charged to federal and state categorical programs in accordance with policies and procedures established in OMB Circular A-87 and the CSAM. District Response and Action Plan Response In the future, the District will have PARs forms for short term/temporary employees as necessary. Corrective Action Plan The District?s will obtain the necessary PARs forms.
CFDA 84-425 Elementary and Secondary School Emergency Relief (ESSER) Fund CFDA 84-425 Elementary and Secondary School Emergency Relief II (ESSER II) Fund CFDA 84-425 Elementary and Secondary School Emergency Relief III (ESSER III) Fund CFDA 84-425C Governor?s Emergency Education Relief Fund: Learning Loss Mitigation CFDA 21-019 Coronavirus Relief Fund: Learning Loss Mitigation Finding: 2021-001 Personnel Activity Reports (PARs) State Code 30000 Internal Control State Code 50000 Federal Compliance Statement of Concurrence The District agrees and will have PARs forms for short term/temporary employees as necessary. Corrective Action The District will obtain the necessary PARs forms. Name of Contact Lillian Eastlick, Business Manager leastlick@svusd.us 530-468-2727, ext. 8503 Projected Completion Date Implemented in fiscal year 2021-22.
FAC accepted this audit on June 9, 2021 — management decision was due December 9, 2021.
FAC accepted this audit on February 18, 2020 — management decision was due August 18, 2020.
FAC accepted this audit on March 11, 2018 — management decision was due September 11, 2018.
FAC accepted this audit on December 19, 2016 — management decision was due June 19, 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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