EIN: 911883328
UEI: J5Q3AK6F1WN3
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 19, 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 July 19, 2022 (1500 days ago).
What is a management decision? →2021-001 50000 (Material Weakness) Program Name: COVID-19 Education Stabilization Fund Federal Financial Assistance Listing/CFDA Numbers: 84.425E, 84.425F, 84.425N Direct funded by the U.S. Department of Education (ED) Federal Agency: U.S. Department of Education (ED) Criteria or Specific Requirement Section 18004(a)(1) of The Coronavirus Aid, Relief, and Economic Security Act required that institutions that received the Higher Education Emergency Relief Fund (HEERF) 18004(a)(1) Student Aid Portion, Institutional Portion, and Improvement of Postsecondary Education (FIPSE) Formula Grant award to publicly post certain information on their website no later than 30 days after their award allocation date, and update that information every quarter thereafter. Condition During our testing over reporting for the HEERF awards at the District, we noted that the reports required to be posted on the institution?s primary website 30 days following the award and updated every quarter thereafter were not posted on the institution?s primary website. Questioned Costs None reported. Context The District was required to report the student aid portion, the institutional portion, and the improvement of postsecondary education formula grant metrics and other data within 30 days of their award allocation date and updated every quarter thereafter. The report was not made available and, therefore, unable to be reviewed for compliance. Cause The HEERF program is a very unique program within school districts and the District encountered difficulties in obtaining consistent and appropriate information regarding the application of reporting requirements of the program. Effect The District did not comply with the federal reporting requirements specific to the HEERF program. Repeat Finding No. Recommendation It is recommended the District establish procedures to ensure that all reporting requirements related to the HEERF program are met. View of Responsible Officials and Corrective Action Plan The District has established a quarterly reporting timeline for the HEERF (CARES) Act funds to be posted no later than 10 days after each calendar quarter (October 10th, January 10, April 10, and July 10) apart from the first report. The District has committed the quarterly report due dates to the operational calendar, and data collection for reporting will be centralized moving forward.
Show full finding ▾Hide full finding ▴2021-001 50000 (Material Weakness) Program Name: COVID-19 Education Stabilization Fund Federal Financial Assistance Listing/CFDA Numbers: 84.425E, 84.425F, 84.425N Direct funded by the U.S. Department of Education (ED) Federal Agency: U.S. Department of Education (ED) Criteria or Specific Requirement Section 18004(a)(1) of The Coronavirus Aid, Relief, and Economic Security Act required that institutions that received the Higher Education Emergency Relief Fund (HEERF) 18004(a)(1) Student Aid Portion, Institutional Portion, and Improvement of Postsecondary Education (FIPSE) Formula Grant award to publicly post certain information on their website no later than 30 days after their award allocation date, and update that information every quarter thereafter. Condition During our testing over reporting for the HEERF awards at the District, we noted that the reports required to be posted on the institution?s primary website 30 days following the award and updated every quarter thereafter were not posted on the institution?s primary website. Questioned Costs None reported. Context The District was required to report the student aid portion, the institutional portion, and the improvement of postsecondary education formula grant metrics and other data within 30 days of their award allocation date and updated every quarter thereafter. The report was not made available and, therefore, unable to be reviewed for compliance. Cause The HEERF program is a very unique program within school districts and the District encountered difficulties in obtaining consistent and appropriate information regarding the application of reporting requirements of the program. Effect The District did not comply with the federal reporting requirements specific to the HEERF program. Repeat Finding No. Recommendation It is recommended the District establish procedures to ensure that all reporting requirements related to the HEERF program are met. View of Responsible Officials and Corrective Action Plan The District has established a quarterly reporting timeline for the HEERF (CARES) Act funds to be posted no later than 10 days after each calendar quarter (October 10th, January 10, April 10, and July 10) apart from the first report. The District has committed the quarterly report due dates to the operational calendar, and data collection for reporting will be centralized moving forward.
FINDING 2021-001 Program: COVID-19 Education Stabilization Fund CFDA No.: 84.425E, 84.425F, 84.425N Federal Agency: U.S. Department of Education Passed-through: California Department of Education Award Year: 2020-2021 Compliance Requirement: Reporting Management?s or Department?s Response: We concur. Views of Responsible Officials and Corrective Action: Name of Responsible Person: Penni Harbauer Implementation Date: July 1, 2021 The District has established a quarterly reporting timeline for the HEERF (CARES) Act funds to be posted no later than 10 days after each calendar quarter (October 10th, January 10, April 10, and July 10) apart from the first report. The District has committed the quarterly report due dates to the operational calendar and data collection for reporting will be centralized moving forward.
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