EIN: 830419540
UEI: GBLZD7XERAX3
Audited by: Borchardt, Corona, Faeth, & Zakarian
Oversight agency: 84 [Department of Education]
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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 February 24, 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 24, 2026 (7 days ago).
What is a management decision? →FAC accepted this audit on January 6, 2025 — management decision was due July 6, 2025.
FAC accepted this audit on January 22, 2024 — management decision was due July 22, 2024.
FAC accepted this audit on March 1, 2023 — management decision was due September 1, 2023.
CHOWCHILLA UNION HIGH SCHOOL DISTRICT SCHEDULE OF AUDIT FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2022 Federal Award Findings and Questioned Costs Finding Identification 2022 ? 002 Federal ? Elementary and Secondary School Emergency II Relief Fund Program #50000 Federal Program Information U.S. Department of Education Award Year: 2021-22 Catalog Number: 84.425 Passed Through: California Department of Education Criteria or Specific Requirement The Elementary and Secondary School Emergency Relief II (ESSER II) Fund Program funded through the Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act, requires schools utilizing ESSER II funds for capital equipment or improvements to land, buildings or equipment must request prior approval by CDE. Condition While performing procedures to test ESSER II Program expenditures we noted that the District did not timely request/receive approval prior to processing capital expenditures associated with a HVAC Unit/Fridge Freezer Combo project and storage containers for supplies used to safeguard against COVID-19. The district applied and received approval for the capitalizable project and storage containers after the processing of initial costs. Cause Due to understaffing, the requests for approval were not processed timely. Effect The Chowchilla Union High School District did not comply with the requirements of acquiring preapproval prior to beginning a capital acquisition project. Questioned Costs None, District applied and received CDE approval for the capitalizable project and storage containers after processing initial costs for the capital project; therefore, no monetary impact to ESSER II funds. Identification of Repeat Finding The audit finding is not a repeat of a finding in the immediately prior audit. Recommendation The Chowchilla Union High School District needs to ensure staff can track and implement all requirements for restricted funded resources in order to be in compliance with requirements. Views of responsible officials and planned corrective actions The District agrees with this finding. Please refer to the corrective action within the Findings and Recommendations Section.
Show full finding ▾Hide full finding ▴CHOWCHILLA UNION HIGH SCHOOL DISTRICT SCHEDULE OF AUDIT FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2022 Federal Award Findings and Questioned Costs Finding Identification 2022 ? 002 Federal ? Elementary and Secondary School Emergency II Relief Fund Program #50000 Federal Program Information U.S. Department of Education Award Year: 2021-22 Catalog Number: 84.425 Passed Through: California Department of Education Criteria or Specific Requirement The Elementary and Secondary School Emergency Relief II (ESSER II) Fund Program funded through the Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act, requires schools utilizing ESSER II funds for capital equipment or improvements to land, buildings or equipment must request prior approval by CDE. Condition While performing procedures to test ESSER II Program expenditures we noted that the District did not timely request/receive approval prior to processing capital expenditures associated with a HVAC Unit/Fridge Freezer Combo project and storage containers for supplies used to safeguard against COVID-19. The district applied and received approval for the capitalizable project and storage containers after the processing of initial costs. Cause Due to understaffing, the requests for approval were not processed timely. Effect The Chowchilla Union High School District did not comply with the requirements of acquiring preapproval prior to beginning a capital acquisition project. Questioned Costs None, District applied and received CDE approval for the capitalizable project and storage containers after processing initial costs for the capital project; therefore, no monetary impact to ESSER II funds. Identification of Repeat Finding The audit finding is not a repeat of a finding in the immediately prior audit. Recommendation The Chowchilla Union High School District needs to ensure staff can track and implement all requirements for restricted funded resources in order to be in compliance with requirements. Views of responsible officials and planned corrective actions The District agrees with this finding. Please refer to the corrective action within the Findings and Recommendations Section.
CHOWCHILLA UNION HIGH SCHOOL DISTRICT CORRECTIVE ACTION PLAN FOR THE YEAR ENDED JUNE 30, 2022 Federal Award Findings and Questioned Costs Finding Identification: 2022-002 Federal ? Elementary and Secondary School Emergency II Relief Fund Program #50000 Name of contact person: Maggie Yamasaki Corrective Action: All requisitions for capital projects and/or equipment require a pre-approval attachment. Business office staff, Program Directors, and Site Principals will receive additional training on federal project requirements. Proposed Completion: March 15, 2023
FAC accepted this audit on March 27, 2022 — management decision was due September 27, 2022.
FAC accepted this audit on January 28, 2021 — management decision was due July 28, 2021.
FAC accepted this audit on January 29, 2020 — management decision was due July 29, 2020.
FAC accepted this audit on January 20, 2019 — management decision was due July 20, 2019.
FAC accepted this audit on January 28, 2018 — management decision was due July 28, 2018.
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