EIN: 770596900
UEI: PAVGB2K6RZE5
Audited by: Ranjeet Koirala CPA PC
Oversight agency: 10 [Department of Agriculture]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 30, 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 May 30, 2026 (92 days ago).
What is a management decision? →As of the date of this report, the Organization is late with its submission of the single audit report. Cause: The Organization did not have an adequate internal control system and procedures in place to ensure timely completion and submission of required single audit. Effect: The Organization exposes itself to the risk of granting agencies withholding funding for not completing and submitting the required Single Audit Report in a timely manner. Recommendation: We request the Organization to introduce additional controls to ensure annual single audits are completed as required in a timely manner. We recommend program management be more diligent in following its procedures and internal controls related to contracts in order to ensure compliance with applicable Federal and State requirements. Views of Responsible Officials: The Organization concurs with the finding and has introduced additional procedures in place as outlined in the Corrective Action Plan to ensure compliance with the requirements.
Show full finding ▾Hide full finding ▴Finding 2023-002: Submission of Single Audit Federal Agency:U.S. Department of Agriculture pass through CA Department of Education ALN Number: 10.558, 10.559 Federal Program: Child and Adult Care Food Program, Summer Food Service Program Requirement: Reporting-Single Audit Report Year:2023 Type of Finding: Material Noncompliance and Material Weakness Criteria: PART 200 - Uniform Administrative Requirements, Cost Principles, And Audit Requirements For Federal Awards Subpart F - Audit Requirements. (a) Audit required. A non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. Part 200 - Uniform Administrative Requirements, Cost Principles, And Audit Requirements For Federal Awards. 2 CFR § 200.512 - Report submission, states in part: (a) General (1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. The Organization received communication from the California Department of Education indicating that the organization had federal fund expenditures of $750,000 or more during Fiscal Years FY2021-22 and FY2022-23 and is required to complete and submit annual audits. If J-Tech Institute, Inc. does not submit their annual organization-wide contract audit report or program-specific audit reports for FY2021-22 and FY2022-23 to the CDE and the FAC by October 9, 2025, the CDE will determine that J-Tech Institute, Inc. is seriously deficient in their operation of the SFSP in accordance with 7 CFR, Section 225.11(c). An extension was granted through December 1, 2025, per the Organization’s request. Condition: As of the date of this report, the Organization is late with its submission of the single audit report. Cause: The Organization did not have an adequate internal control system and procedures in place to ensure timely completion and submission of required single audit. Effect: The Organization exposes itself to the risk of granting agencies withholding funding for not completing and submitting the required Single Audit Report in a timely manner. Recommendation: We request the Organization to introduce additional controls to ensure annual single audits are completed as required in a timely manner. We recommend program management be more diligent in following its procedures and internal controls related to contracts in order to ensure compliance with applicable Federal and State requirements. Views of Responsible Officials: The Organization concurs with the finding and has introduced additional procedures in place as outlined in the Corrective Action Plan to ensure compliance with the requirements.
Audit Finding: Finding 2023-002: Submission of Single Audit Management’s Comments on Findings and Recommendation: We concur with the auditor's findings. Management’s Corrective Action Plan: We now are aware of the audit requirements and are committed to compliance. The Organization will engage auditors to perform subsequent period audits, as applicable. Employee / Division Responsible for Execution: Executive Director Timeline and Estimated Completion Date: Effective Immediately
2022-002
FAC accepted this audit on November 30, 2025 — management decision was due May 30, 2026.
As of the date of this report, the Organization is late with its submission of the single audit report. Cause: The Organization did not have an adequate internal control system and procedures in place to ensure timely completion and submission of required single audit. Effect: The Organization exposes itself to the risk of granting agencies withholding funding for not completing and submitting the required Single Audit Report in a timely manner. Recommendation: This is a repeat Finding (See Finding 2021-002). We request the Organization to introduce additional controls to ensure annual single audits are completed as required in a timely manner. We recommend program management be more diligent in following its procedures and internal controls related to contracts in order to ensure compliance with applicable Federal and State requirements. Views of Responsible Officials: The Organization concurs with the finding and has introduced additional procedures in place as outlined in the Corrective Action Plan to ensure compliance with the requirements.
Show full finding ▾Hide full finding ▴Finding 2022-002: Submission of Single Audit Federal Agency:U.S. Department of Agriculture pass through CA Department of Education ALN Number: 10.558, 10.559 Federal Program: Child and Adult Care Food Program, Summer Food Service Program Requirement: Reporting-Single Audit Report Year:2022 Type of Finding: Material Noncompliance and Material Weakness Criteria: PART 200 - Uniform Administrative Requirements, Cost Principles, And Audit Requirements For Federal Awards Subpart F - Audit Requirements. (a) Audit required. A non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. Part 200 - Uniform Administrative Requirements, Cost Principles, And Audit Requirements For Federal Awards. 2 CFR § 200.512 - Report submission, states in part: (a) General (1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. The Organization received communication from the California Department of Education indicating that the organization had federal fund expenditures of $750,000 or more during Fiscal Years FY2021-22 and FY2022-23 and is required to complete and submit annual audits. If J-Tech Institute, Inc. does not submit their annual organization-wide contract audit report or program-specific audit reports for FY2021-22 and FY2022-23 to the CDE and the FAC by October 9, 2025, the CDE will determine that J-Tech Institute, Inc. is seriously deficient in their operation of the SFSP in accordance with 7 CFR, Section 225.11(c). An extension was granted through December 1, 2025, per the Organization’s request. Condition: As of the date of this report, the Organization is late with its submission of the single audit report. Cause: The Organization did not have an adequate internal control system and procedures in place to ensure timely completion and submission of required single audit. Effect: The Organization exposes itself to the risk of granting agencies withholding funding for not completing and submitting the required Single Audit Report in a timely manner. Recommendation: This is a repeat Finding (See Finding 2021-002). We request the Organization to introduce additional controls to ensure annual single audits are completed as required in a timely manner. We recommend program management be more diligent in following its procedures and internal controls related to contracts in order to ensure compliance with applicable Federal and State requirements. Views of Responsible Officials: The Organization concurs with the finding and has introduced additional procedures in place as outlined in the Corrective Action Plan to ensure compliance with the requirements.
Audit Finding: Finding 2022-002: Submission of Single Audit Management’s Comments on Findings and Recommendation: We concur with the auditor's findings. Management’s Corrective Action Plan: We now are aware of the audit requirements and are committed to compliance. The Organization will engage auditors to perform subsequent period audits, as applicable. Employee / Division Responsible for Execution: Executive Director Timeline and Estimated Completion Date: Effective Immediately
2021-002
FAC accepted this audit on November 30, 2025 — management decision was due May 30, 2026.
As of the date of this report, the Organization is late with its submission of the single audit report. Cause: The Organization did not have an adequate internal control system and procedures in place to ensure timely completion and submission of required single audit. Effect: The Organization exposes itself to the risk of granting agencies withholding funding for not completing and submitting the required Single Audit Report in a timely manner. Recommendation: We request the Organization to introduce additional controls to ensure annual single audits are completed as required in a timely manner. We recommend program management be more diligent in following its procedures and internal controls related to contracts in order to ensure compliance with applicable Federal and State requirements. Views of Responsible Officials: The Organization concurs with the finding and has introduced additional procedures in place as outlined in the Corrective Action Plan to ensure compliance with the requirements.
Show full finding ▾Hide full finding ▴Finding 2021-002: Late Submission of Single Audit Federal Agency:U.S. Department of Agriculture pass through CA Department of Education ALN Number: 10.558, 10.559 Federal Program: Child and Adult Care Food Program, Summer Food Service Program Requirement: Reporting-Single Audit Report Year:2021 Type of Finding: Material Noncompliance and Material Weakness Criteria: PART 200 - Uniform Administrative Requirements, Cost Principles, And Audit Requirements For Federal Awards Subpart F - Audit Requirements. (a) Audit required. A non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. Part 200 - Uniform Administrative Requirements, Cost Principles, And Audit Requirements For Federal Awards. 2 CFR § 200.512 - Report submission, states in part: (a) General (1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. The Organization received communication from the California Department of Education indicating that the organization had federal fund expenditures of $750,000 or more during Fiscal Years FY2021-22 and FY2022-23 and is required to complete and submit annual audits. If J-Tech Institute, Inc. does not submit their annual organization-wide contract audit report or program-specific audit reports for FY2021-22 and FY2022-23 to the CDE and the FAC by October 9, 2025, the CDE will determine that J-Tech Institute, Inc. is seriously deficient in their operation of the SFSP in accordance with 7 CFR, Section 225.11(c). An extension was granted through December 1, 2025, per the Organization’s request. Condition: As of the date of this report, the Organization is late with its submission of the single audit report. Cause: The Organization did not have an adequate internal control system and procedures in place to ensure timely completion and submission of required single audit. Effect: The Organization exposes itself to the risk of granting agencies withholding funding for not completing and submitting the required Single Audit Report in a timely manner. Recommendation: We request the Organization to introduce additional controls to ensure annual single audits are completed as required in a timely manner. We recommend program management be more diligent in following its procedures and internal controls related to contracts in order to ensure compliance with applicable Federal and State requirements. Views of Responsible Officials: The Organization concurs with the finding and has introduced additional procedures in place as outlined in the Corrective Action Plan to ensure compliance with the requirements.
Audit Finding: Finding 2021-002: Submission of Single Audit Management’s Comments on Findings and Recommendation: We concur with the auditor's findings. Management’s Corrective Action Plan: We now are aware of the audit requirements and are committed to compliance. The Organization will engage auditors to perform subsequent period audits, as applicable. Employee / Division Responsible for Execution: Executive Director Timeline and Estimated Completion Date: Effective Immediately
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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