EIN: 770031861
UEI: XN4MVW3XKZP6
Audited by: Christy White Inc
Oversight 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 February 4, 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 4, 2026 (38 days ago).
What is a management decision? →FAC accepted this audit on January 31, 2025 — management decision was due July 31, 2025.
FAC accepted this audit on January 18, 2024 — management decision was due July 18, 2024.
FAC accepted this audit on February 2, 2023 — management decision was due August 2, 2023.
FAC accepted this audit on February 9, 2022 — management decision was due August 9, 2022.
FINDING 2021-001 30000150000 SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER FEDERAL COMPLIANCE - WRITTEN PROCEDURES Federal Program Information Elementary and Secondary School Emergency Relief (ESSER) Fund U.S. Department of Education Passed through California Department of Education Federal Catalog No. 84.425D Federal Award Identification Number S425D200016 (July 1, 2020 - June 30, 2021) Federal Program Information Governor's Emergency Education Relief (GEER) Fund: Learning Loss Mitigation U.S. Department of Education Passed through California Department of Education Federal Catalog No. 84.425C Federal Award Identification Number S425C200012 (July 1, 2020 - June 30, 2021) Federal Program Information Coronavirus Relief Fund (CRF): Learning Loss Mitigation U.S. Department of Treasury Passed through California Department of Education Federal Catalog No. 21 .019 Account Identification Number 20-1892-0-1-806 (July 1, 2020 - June 30, 2021) Criteria Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), The Internal Control - Integrated Framework, published by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) and numerous federal guidelines require the establishment and maintenance of internal control designed to reasonably ensure accurate financial reporting and compliance with laws, regulations and program requirements. Pursuant to 2 CFR section 200.302(b)(6) and 2 CFR section 200.300.305 the non-federal entity must have written procedures for cash management procedures. Pursuant to 2 CFR section 200.319(c) the non-federal entity must have written procedures for procurement transactions. Condition The District did not adopt written procedures over cash management and procurement transactions for the year ended June 30, 2021 . Questioned Costs Not Applicable Proper Perspective This significant deficiency was discovered during our procedures to gain an understanding of internal controls of the District. It is systemic to the District. Effect The District is out of compliance with the Uniform Guidance requirements for cash management and procurement standards. Without a written cash management policy, the District may not ensure advance payments are held in an interest-bearing account and may not remit interest earned on advanced payments back to the awarding agency as required. Without a written procurement policy, the District could potentially enter into procurement transactions without providing full and open competition in accordance with procurement standards. Cause The District was not aware of the requirement to have written procedures for cash management and procurement transactions. Recommendation We recommend the District adopt written procedures for cash management and procurement transactions in accordance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). Corrective Action Plan The District will adopt cash management and procurement policies in accordance with Code of Federal Regulations Part 200, at their next regularly scheduled board meeting.
Show full finding ▾Hide full finding ▴FINDING 2021-001 30000150000 SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER FEDERAL COMPLIANCE - WRITTEN PROCEDURES Federal Program Information Elementary and Secondary School Emergency Relief (ESSER) Fund U.S. Department of Education Passed through California Department of Education Federal Catalog No. 84.425D Federal Award Identification Number S425D200016 (July 1, 2020 - June 30, 2021) Federal Program Information Governor's Emergency Education Relief (GEER) Fund: Learning Loss Mitigation U.S. Department of Education Passed through California Department of Education Federal Catalog No. 84.425C Federal Award Identification Number S425C200012 (July 1, 2020 - June 30, 2021) Federal Program Information Coronavirus Relief Fund (CRF): Learning Loss Mitigation U.S. Department of Treasury Passed through California Department of Education Federal Catalog No. 21 .019 Account Identification Number 20-1892-0-1-806 (July 1, 2020 - June 30, 2021) Criteria Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), The Internal Control - Integrated Framework, published by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) and numerous federal guidelines require the establishment and maintenance of internal control designed to reasonably ensure accurate financial reporting and compliance with laws, regulations and program requirements. Pursuant to 2 CFR section 200.302(b)(6) and 2 CFR section 200.300.305 the non-federal entity must have written procedures for cash management procedures. Pursuant to 2 CFR section 200.319(c) the non-federal entity must have written procedures for procurement transactions. Condition The District did not adopt written procedures over cash management and procurement transactions for the year ended June 30, 2021 . Questioned Costs Not Applicable Proper Perspective This significant deficiency was discovered during our procedures to gain an understanding of internal controls of the District. It is systemic to the District. Effect The District is out of compliance with the Uniform Guidance requirements for cash management and procurement standards. Without a written cash management policy, the District may not ensure advance payments are held in an interest-bearing account and may not remit interest earned on advanced payments back to the awarding agency as required. Without a written procurement policy, the District could potentially enter into procurement transactions without providing full and open competition in accordance with procurement standards. Cause The District was not aware of the requirement to have written procedures for cash management and procurement transactions. Recommendation We recommend the District adopt written procedures for cash management and procurement transactions in accordance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). Corrective Action Plan The District will adopt cash management and procurement policies in accordance with Code of Federal Regulations Part 200, at their next regularly scheduled board meeting.
The District will adopt cash management and procurement policies in accordance with Code of Federal Regulations Part 200, at their next regularly scheduled board meeting.
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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