EIN: 770068725
UEI: FG19KF9VJMT5
Audited by: Moss, Levy & Hartzheim LLP
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 March 31, 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 October 1, 2026 (29 days from today).
What is a management decision? →FAC accepted this audit on December 19, 2024 — management decision was due June 19, 2025.
FAC accepted this audit on May 13, 2025 — management decision was due November 13, 2025.
FAC accepted this audit on March 14, 2023 — management decision was due September 14, 2023.
FAC accepted this audit on February 27, 2022 — management decision was due August 27, 2022.
Criteria or Specific Requirements Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.320 provides procedures that must be followed by recipients and subrecipients of Federal awards to ensure that proper methods of procurement are used for the acquisition of property or services required under a Federal Award or sub-award. For small purchases, price or rate quotations must be obtained from an adequate number of qualified sources as determined appropriate by the non-Federal entity. Title 2, Code of Federal Regulations, Part 180, Subpart C, Section 180.300 provides procedures that must be followed by recipients and subrecipients of Federal awards to avoid entering into covered transactions with certain parties that are debarred, suspended, or excluded from participation in Federal assistance programs. These procedures include searching for such exclusions on the System of Award Management (SAM), collecting a certification from such parties, or adding a clause or condition to the covered transaction with those parties. Condition Two covered transactions tested did not contain documentation to support the District?s compliance with the required procedures identified in Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.320. Specifically, the District did not maintain supporting documentation to show that price or rate quotations were obtained from multiple vendors and reasoning for selecting such vendor. In addition, the District could not provide documentation to support the District?s compliance with required procedures identified in Title 2, Code of Federal Regulations, Part 180, Subpart C, Section 180.300. Specifically, the District did not maintain supporting records for these covered transactions to indicate the District?s search for exclusions on the SAM in the current fiscal year. Questioned Costs There were no questioned costs associated with the finding. Context This condition was identified as a result of our audit of Federal programs. Through inquiry with the District?s Business Services personnel and through review of supporting documentation, the errors noted were identified. Effect The District has been engaging in procurement activities without proper documentation of the procurement processes being used and without verifying if parties are suspended or debarred from participation in Federal assistance programs. The District currently assumes all the risk of non-compliance with requirements stated under Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.320 and Title 2, Code of Federal Regulations, Part 180, Subpart C, Section 180.300 due to lack of implemented review and monitoring procedures. Cause The condition identified appears to have materialized due to the District?s lack of awareness of requirements under Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.320 and Title 2, Code of Federal Regulations, Part 180, Subpart C, Section 180.300. Repeat Finding (Yes or No) No.
Show full finding ▾Hide full finding ▴Criteria or Specific Requirements Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.320 provides procedures that must be followed by recipients and subrecipients of Federal awards to ensure that proper methods of procurement are used for the acquisition of property or services required under a Federal Award or sub-award. For small purchases, price or rate quotations must be obtained from an adequate number of qualified sources as determined appropriate by the non-Federal entity. Title 2, Code of Federal Regulations, Part 180, Subpart C, Section 180.300 provides procedures that must be followed by recipients and subrecipients of Federal awards to avoid entering into covered transactions with certain parties that are debarred, suspended, or excluded from participation in Federal assistance programs. These procedures include searching for such exclusions on the System of Award Management (SAM), collecting a certification from such parties, or adding a clause or condition to the covered transaction with those parties. Condition Two covered transactions tested did not contain documentation to support the District?s compliance with the required procedures identified in Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.320. Specifically, the District did not maintain supporting documentation to show that price or rate quotations were obtained from multiple vendors and reasoning for selecting such vendor. In addition, the District could not provide documentation to support the District?s compliance with required procedures identified in Title 2, Code of Federal Regulations, Part 180, Subpart C, Section 180.300. Specifically, the District did not maintain supporting records for these covered transactions to indicate the District?s search for exclusions on the SAM in the current fiscal year. Questioned Costs There were no questioned costs associated with the finding. Context This condition was identified as a result of our audit of Federal programs. Through inquiry with the District?s Business Services personnel and through review of supporting documentation, the errors noted were identified. Effect The District has been engaging in procurement activities without proper documentation of the procurement processes being used and without verifying if parties are suspended or debarred from participation in Federal assistance programs. The District currently assumes all the risk of non-compliance with requirements stated under Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.320 and Title 2, Code of Federal Regulations, Part 180, Subpart C, Section 180.300 due to lack of implemented review and monitoring procedures. Cause The condition identified appears to have materialized due to the District?s lack of awareness of requirements under Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.320 and Title 2, Code of Federal Regulations, Part 180, Subpart C, Section 180.300. Repeat Finding (Yes or No) No.
Recommendation The District should review the requirements stated in Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.320 and Title 2, Code of Federal Regulations, Part 180, Subpart C, Section 180.300 to implement a procedure to address the deficiency currently identified with the District?s procurement process. Corrective Action Plan and Views of Responsible Officials The Food Service Department has always received informal price quotations for food throughout the year to determine which vendors would be used for which food products. Procedures will be put in place to ensure proper formal documentation of the price comparisons exist and are maintained per Title 2, Code of Regulations, Part 200, Subpart D, Section 200.320. Procedures will also be put in place to ensure that adequate documentation exists to ensure compliance with Title 2, Code of Federal Regulations, Part 180, Subpart C, Section 180.300. Food Services Staff check on the SAM website to ensure that vendors have not been debarred, suspended, or excluded from participation in Federal assistance programs and will maintain proper documentation of those searches and the results.
FAC accepted this audit on March 28, 2021 — management decision was due September 28, 2021.
FAC accepted this audit on January 16, 2020 — management decision was due July 16, 2020.
FAC accepted this audit on January 9, 2019 — management decision was due July 9, 2019.
FAC accepted this audit on January 10, 2018 — management decision was due July 10, 2018.
FAC accepted this audit on January 16, 2017 — management decision was due July 16, 2017.
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