EIN: 920184898
UEI: MMYSCPSD58M5
Audited by: Christy White Inc
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 May 19, 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 November 19, 2026 (72 days from today).
What is a management decision? →FAC accepted this audit on July 1, 2025 — management decision was due January 1, 2026.
FAC accepted this audit on May 28, 2024 — management decision was due November 28, 2024.
FAC accepted this audit on February 26, 2023 — management decision was due August 26, 2023.
The Charter used funding from the Elementary and Secondary School Emergency Relief II (ESSER II) Fund program for one capital expenditure. The funding terms and conditions require the Charter to obtain approval from the funding agency prior to incurring the expenditure. The Charter was unable to provide documentation that the required approval was obtained. Cause: The error is a result of the Charter not understanding the terms and conditions of the requirements of the grant agreement. Effect: The effect of not obtaining the required approval resulted in a total of $90,000 in allowable ESF expenditures. Additionally, this error could result in potential loss of funding under this grant. Context: Due to new COVID-19 Emergency Acts Funding this fiscal year, the Charter was unaware this was a requirement for ESSER and GEER. Questioned Costs: The questioned cost is $90,000. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the Charter develop and implement policies and procedures whereby staff obtain an understanding of the funding terms and conditions of all grants in order to prevent future violations of compliance requirements. We recommend the Charter develop and implement policies and procedures whereby staff obtain an understanding of the funding terms and conditions of all grants in order to prevent future violations of compliance requirements. Management should obtain proper training through the appropriate regulatory and granting agencies.
Show full finding ▾Hide full finding ▴FINDING 2022-002: EDUCATION STABILIZATION FUND DISCRETIONARY GRANTS? EQUIPMENT AND REAL PROPERTY MANAGEMENT (50000 & 30000) CFDA Number and Title: 84.425 and 84.425C - Education Stabilization Fund Discretionary Grants: Governor's Emergency Education Relief (GEER) Fund and Elementary, Secondary School Emergency Relief (ESSER) Fund Federal Grantor Name: U.S. Department of Education; Passed through California Department of Education Criteria: Consistent with 2 CFR section 200.311 (real property), section 200.313 (equipment), and section 200.439 (equipment and other capital expenditures) Education Stabilization Funds (ESF) may be used to purchase equipment. Capital expenditures for general and special purpose equipment purchases are subject to prior approval by Education Department (ED) or the pass-through entity. In addition, with prior approval by the ED or the pass-through entity, recipients and subrecipients may use ESF funds to purchase real property and perform construction for improvements to land, buildings, or equipment that meet the overall purpose of the ESF program, which is ?to prevent, prepare for, and respond to? the COVID-19 pandemic. Condition: The Charter used funding from the Elementary and Secondary School Emergency Relief II (ESSER II) Fund program for one capital expenditure. The funding terms and conditions require the Charter to obtain approval from the funding agency prior to incurring the expenditure. The Charter was unable to provide documentation that the required approval was obtained. Cause: The error is a result of the Charter not understanding the terms and conditions of the requirements of the grant agreement. Effect: The effect of not obtaining the required approval resulted in a total of $90,000 in allowable ESF expenditures. Additionally, this error could result in potential loss of funding under this grant. Context: Due to new COVID-19 Emergency Acts Funding this fiscal year, the Charter was unaware this was a requirement for ESSER and GEER. Questioned Costs: The questioned cost is $90,000. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the Charter develop and implement policies and procedures whereby staff obtain an understanding of the funding terms and conditions of all grants in order to prevent future violations of compliance requirements. We recommend the Charter develop and implement policies and procedures whereby staff obtain an understanding of the funding terms and conditions of all grants in order to prevent future violations of compliance requirements. Management should obtain proper training through the appropriate regulatory and granting agencies.
RESPONSE TO AUDIT FINDING #2022-002: EDUCATION STABILIZATION FUND DISCRETIONARY GRANTS- SPECIAL TESTS AND PROVISIONS (50000) The charter has already submitted the capital expenditure request form to COE and is awaiting approval. The charter will review all required compliance requirements for all new federal funding before purchases are made. The charter anticipates receiving the approval by December 31, 2023.
FAC accepted this audit on February 9, 2022 — management decision was due August 9, 2022.
FAC accepted this audit on April 12, 2021 — management decision was due October 12, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on February 4, 2019 — management decision was due August 4, 2019.
FAC accepted this audit on January 7, 2018 — management decision was due July 7, 2018.
FAC accepted this audit on December 19, 2016 — management decision was due June 19, 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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