EIN: 942864814
UEI: PJN8Z3FTSVJ3
Audited by: Christy White Inc
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 January 14, 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 July 14, 2026 (46 days ago).
What is a management decision? →FAC accepted this audit on January 7, 2025 — management decision was due July 7, 2025.
Time accounting documentation could not be located for certain employees whose salaries were charged to federal programs. Four other employees' time accounting documentation was not signed until the date of the audit, well after the close of the fiscal year in which they were accounted for. Cause: The District did not have adequate oversight to ensure that sufficient time and effort procedures were supported by documentation. Effect: The District could be required to reclassify expenditures from Title I funds and ESSER III funds to an unrestricted funding source. Questioned Costs: The District did not provide documentation for $354,548.97 charged to Title I and ESSER programs. Context: We sampled 3 out of a total of 28 employees charged to Title I funds. Two of those 3 who were sampled were missing time accounting documentation, and their total salaries were $167,858.84. We sampled 11 out of a total of 101 employees charged to ESSER III funds. Three of those 11 who were sampled were missing time accounting documentation, and their total salaries were $186,690.13. Recommendation: The District must update its time and effort records and policies and procedures to ensure that all salaries and wages charged to federal programs are properly supported by a system on internal controls. Specifically, the time and effort records must accurately reflect the work performed and encompass all activities of the employee, both federal and non-federal, and be signed in a timely manner. Views of Responsible Officials: Managers of each employee group have been notified of the importance of completing the time and effort requirements. Managers with the support of the admin/department secretaries are now tasked with monitoring, reconciling and ensuring that these documents are completed and submitted on a monthly basis.
Show full finding ▾Hide full finding ▴Finding 2024-001: Time and Effort Requirements (50000) Repeat Finding? No Assistance Listing No. 84.010 – Title I, Part A Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER) U.S. Department of Education Passed through California Department of Education Criteria: To support salaries and wages for employees that work on federal programs, local educational agencies (LEAs) are required to maintain time and effort records that accurately reflect the work performed. These time and effort records must: (1) be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (2) be incorporated into the official records of the LEA; (3) reasonably reflect the total activity for which the employee is compensated by the LEA, not exceeding 100% of compensated activities; (4) encompass both federally assisted and all other activities compensated by the LEA on an integrated basis, but may include the use of subsidiary records as defined in the LEA’s written policy; (5) comply with the established accounting policies and practices of the LEA; and (6) support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Budget estimates or percentages determined before the services are performed alone do not qualify as support for charges to Federal awards. Condition: Time accounting documentation could not be located for certain employees whose salaries were charged to federal programs. Four other employees' time accounting documentation was not signed until the date of the audit, well after the close of the fiscal year in which they were accounted for. Cause: The District did not have adequate oversight to ensure that sufficient time and effort procedures were supported by documentation. Effect: The District could be required to reclassify expenditures from Title I funds and ESSER III funds to an unrestricted funding source. Questioned Costs: The District did not provide documentation for $354,548.97 charged to Title I and ESSER programs. Context: We sampled 3 out of a total of 28 employees charged to Title I funds. Two of those 3 who were sampled were missing time accounting documentation, and their total salaries were $167,858.84. We sampled 11 out of a total of 101 employees charged to ESSER III funds. Three of those 11 who were sampled were missing time accounting documentation, and their total salaries were $186,690.13. Recommendation: The District must update its time and effort records and policies and procedures to ensure that all salaries and wages charged to federal programs are properly supported by a system on internal controls. Specifically, the time and effort records must accurately reflect the work performed and encompass all activities of the employee, both federal and non-federal, and be signed in a timely manner. Views of Responsible Officials: Managers of each employee group have been notified of the importance of completing the time and effort requirements. Managers with the support of the admin/department secretaries are now tasked with monitoring, reconciling and ensuring that these documents are completed and submitted on a monthly basis.
Finding 2024-001: Time and Effort Requirements (50000) Assistance Listing No. 84.010 - Title I, Part A Assistance Listing No. 84.425 - Education Stabilization Funds (ESSER) U.S. Department of Education Passed through California Department of Education Response to finding 2024-001: Time and effort requirements Controller Marisol Esparza has developed a process that includes completing corrections by January 31, 2025, and receiving all future forms promptly. Managers of each employee group have been notified of the importance of completing the time and effort requirements. Managers, with the support of the administrative/department secretaries, are now tasked with monitoring, reconciling, and ensu ing that these documents are completed and submitted monthly.
FAC accepted this audit on December 21, 2022 — management decision was due June 21, 2023.
FAC accepted this audit on February 13, 2022 — management decision was due August 13, 2022.
FAC accepted this audit on February 17, 2021 — management decision was due August 17, 2021.
FAC accepted this audit on January 6, 2020 — management decision was due July 6, 2020.
FAC accepted this audit on December 25, 2018 — management decision was due June 25, 2019.
FAC accepted this audit on January 17, 2018 — management decision was due July 17, 2018.
FAC accepted this audit on January 8, 2017 — management decision was due July 8, 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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