EIN: 941347042
UEI: FT7LSGHRGJL3
Audited by: TANG&LEE, LLP
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 27, 2023. 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 27, 2023 (1071 days ago).
What is a management decision? →(1) We found that LU only spent part of HEERF III grant fund for student aid portion, which did not meet the minimum expenditures requirement because ED temporarily had frozen the G5 grant withdrawal account of LU. (2) We found that LU did not fully expend its HEERF III grant funds within one year from the date of award of this grant. The amount of $41,114 was remained unused because the G5 platform was temporarily frozen by ED. Therefore, LU had not submitted the 2021 annual report to ED and had not posted a couple of quarterly reports in a timely fashion at their website for HEERF grant. LU has been notified by ED to replenish the required annual reports for calendar year 2021 and 2022.
Show full finding ▾Hide full finding ▴(1) We found that LU only spent part of HEERF III grant fund for student aid portion, which did not meet the minimum expenditures requirement because ED temporarily had frozen the G5 grant withdrawal account of LU. (2) We found that LU did not fully expend its HEERF III grant funds within one year from the date of award of this grant. The amount of $41,114 was remained unused because the G5 platform was temporarily frozen by ED. Therefore, LU had not submitted the 2021 annual report to ED and had not posted a couple of quarterly reports in a timely fashion at their website for HEERF grant. LU has been notified by ED to replenish the required annual reports for calendar year 2021 and 2022.
The management plans to closely monitor compliance requirements in accordance to laws and regulations and resubmit the belated grant reports immediately.
FAC accepted this audit on December 9, 2021 — management decision was due June 9, 2022.
FAC accepted this audit on February 9, 2017 — management decision was due August 9, 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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