EIN: 770559744
UEI: R3C2G5S8FEM3
Audited by: LINGER, PETERSON & SHRUM
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 January 22, 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 July 22, 2026 (49 days ago).
What is a management decision? →FAC accepted this audit on March 20, 2025 — management decision was due September 20, 2025.
FAC accepted this audit on March 11, 2024 — management decision was due September 11, 2024.
FAC accepted this audit on March 28, 2023 — management decision was due September 28, 2023.
FAC accepted this audit on August 3, 2022 — management decision was due February 3, 2023.
Federal Program Affected Program Name: Coronavirus Relief Fund Assistance Listing Number: 21.019 Pass-Through Entity Number: 25516 Pass-Through Entity: California Department of Education (CDE) Federal Agency: U.S. Department of Treasury Criteria or Specific Requirements Section 110(d) of SB 98, as amended by Section 59 of SB 820, as amended by Section 4 of AB 86, and as assured to by the District prior to receipt of funds requires the District to complete quarterly expenditure reports for the Coronavirus Relief Funds (CRF). The submission of the report should be supported by the data in the District?s accounting system. In addition, the Uniform Guidance, Section 200.303 Internal Controls, requires that the non-Federal entity must establish and maintain documentation of effective internal controls over Federal awards that provide reasonable assurance that awards are being managed in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition During our testing over reporting of the CRF awards, we noted that the District completed the required reports; however, the District was not able to provide general ledger reports that supports the current expended amount of expenditures on each of the quarterly expenditure reports. Questioned Costs There were no questioned costs identified. Context The condition was identified as a result of inquiry with the District?s Business Services personnel and through review of supporting documents. Effect The District did not comply with the reporting requirements as specified by the California Department of Education, as well as the internal control requirements for Federal awards. Cause The condition identified appears to have materialized due to the Business Services personnel not following their internal control policies and procedures of maintaining supporting documentation for reports. Repeat Finding No. Recommendation The District should review their policies and procedures related to required reporting requirements of federal awards and ensure detailed documentation is retained that supports the completed reports. Corrective Action Plan and Views of Responsible Officials The District will ensure that detail documentation is retained to support the completed reports.
Show full finding ▾Hide full finding ▴Federal Program Affected Program Name: Coronavirus Relief Fund Assistance Listing Number: 21.019 Pass-Through Entity Number: 25516 Pass-Through Entity: California Department of Education (CDE) Federal Agency: U.S. Department of Treasury Criteria or Specific Requirements Section 110(d) of SB 98, as amended by Section 59 of SB 820, as amended by Section 4 of AB 86, and as assured to by the District prior to receipt of funds requires the District to complete quarterly expenditure reports for the Coronavirus Relief Funds (CRF). The submission of the report should be supported by the data in the District?s accounting system. In addition, the Uniform Guidance, Section 200.303 Internal Controls, requires that the non-Federal entity must establish and maintain documentation of effective internal controls over Federal awards that provide reasonable assurance that awards are being managed in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition During our testing over reporting of the CRF awards, we noted that the District completed the required reports; however, the District was not able to provide general ledger reports that supports the current expended amount of expenditures on each of the quarterly expenditure reports. Questioned Costs There were no questioned costs identified. Context The condition was identified as a result of inquiry with the District?s Business Services personnel and through review of supporting documents. Effect The District did not comply with the reporting requirements as specified by the California Department of Education, as well as the internal control requirements for Federal awards. Cause The condition identified appears to have materialized due to the Business Services personnel not following their internal control policies and procedures of maintaining supporting documentation for reports. Repeat Finding No. Recommendation The District should review their policies and procedures related to required reporting requirements of federal awards and ensure detailed documentation is retained that supports the completed reports. Corrective Action Plan and Views of Responsible Officials The District will ensure that detail documentation is retained to support the completed reports.
The District will ensure that detail documentation is retained to support the completed reports.
FAC accepted this audit on April 11, 2021 — management decision was due October 11, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on January 9, 2019 — management decision was due July 9, 2019.
FAC accepted this audit on December 17, 2017 — management decision was due June 17, 2018.
FAC accepted this audit on December 18, 2016 — management decision was due June 18, 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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