EIN: 831939354
UEI: Y1Y6RBUS6BM3
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 13, 2022. 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 September 13, 2022 (1442 days ago).
What is a management decision? →The District?s policy is to utilize monthly and semi-annual federal time certifications for employees charged to federal programs. During testing of payroll, we noted that the District failed to obtain the signed certifications in 2020-2021. Effect: Wages charged to federal programs were not supported by the required time certifications. Based on review of job classifications, it does not appear that wages were over-charged to the federal programs. Questioned Costs: Total wages charged to all federal programs during the year were $616,810. Based on review of job classifications and payroll records, it does not appear that wages were over-charged to the federal programs. Cause: Clerical error related to Covid-19 and staffing turnover. Recommendation: We recommend that the District closely monitor their procedures to obtain signed federal time certifications from employees on a timely basis, and ensure that the documents are obtained and filed for audit verification. Views of Responsible Officials and Planned Corrective Actions: The District agrees and will adhere to the corrective action plan described in the "District?s Corrective Action Plan" section immediately following this section of the audit report.
Show full finding ▾Hide full finding ▴2021-002: FEDERAL TIME CERTIFICATION (CODE 50000) Programs Affected: National School Lunch Program (U.S. Department of Agriculture, Federal Assistance Listing Number 10.555, Passed through the California Department of Education, award year 2020/21, award number not available). National School Breakfast Program (U.S. Department of Agriculture, Federal Assistance Listing Number 10.553, passed through the California Department of Education, award year 2020/21, award number not available) Child and Adult Care Food Program (U.S. Department of Agriculture, Federal Assistance Listing Number 10.558, Passed through the California Department of Education, award year 2020/21, award number not available). ESEA: Title I, Part A (U.S. Department of Education, Federal Assistance Listing Number 84.010, Passed through the California Department of Education, award year 2020/21, award number not available). ESEA: Title II, Part A, Supporting Effective Instruction (U.S. Department of Education, Federal Assistance Listing Number 84.367, Passed through the California Department of Education, award year 2020/21, award number not available). Special Education: IDEA Basic Local Assist. Entitlement Part B (U.S. Department of Education, Federal Assistance Listing Number 84.027, Passed through the California Department of Education, award year 2020/21, award number not available). CARES Act ESSR Funds (U.S. Department of Education, Federal Assistance Listing Number 84.425D, Passed through the California Department of Education, award year 2020/21, award number not available). Coronavirus Relief Funds CARES Act (U.S. Department of Treasury, Federal Assistance Listing Number 21.019, Passed through the California Department of Education, award year 2020/21, award number not available) Criteria: The Code of Federal Regulations, 2 CFR Section 200.430(i) requires that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. Condition: The District?s policy is to utilize monthly and semi-annual federal time certifications for employees charged to federal programs. During testing of payroll, we noted that the District failed to obtain the signed certifications in 2020-2021. Effect: Wages charged to federal programs were not supported by the required time certifications. Based on review of job classifications, it does not appear that wages were over-charged to the federal programs. Questioned Costs: Total wages charged to all federal programs during the year were $616,810. Based on review of job classifications and payroll records, it does not appear that wages were over-charged to the federal programs. Cause: Clerical error related to Covid-19 and staffing turnover. Recommendation: We recommend that the District closely monitor their procedures to obtain signed federal time certifications from employees on a timely basis, and ensure that the documents are obtained and filed for audit verification. Views of Responsible Officials and Planned Corrective Actions: The District agrees and will adhere to the corrective action plan described in the "District?s Corrective Action Plan" section immediately following this section of the audit report.
FINDING 2021-002: FEDERAL TIME CERTIFICATION (CODE 50000) Name and title of contact person: Johnna Emery, Business Manager Corrective Action: The District will monitor procedures to obtain signed federal time certifications from employees on a timely basis, and ensure that documents are obtained and filed for audit verification. Proposed Completion Date: 06/30/2022
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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