EIN: 943083861
UEI: PFERJXKNB8J4
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 15, 2025. 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 June 15, 2026 (71 days ago).
What is a management decision? →50000 – Title I, Part A – Annual Report Card, High School Graduation Rate Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: Title I, Part A Federal Financial Assistance Listing: 84.010 Award Identification Number: 14329, 15438 Award Year: 2024-2025 Compliance Requirement: Special Tests and Provisions - Annual Report Card, High School Graduation Rate Type of Finding: Significant Deficiency in Internal Control over Compliance; Noncompliance Criteria Local Education Agencies (LEAs) must report graduation rate data for all public high schools at the school and LEA levels using the four-year adjusted cohort rate and, at an LEA’s discretion, one or more extended-year adjusted cohort rates. Graduation rate data must be reported both in the aggregate and disaggregated by the subgroups in Section 1111(c)(2) of the Elementary and Secondary Education Act (ESEA), homeless status, status as a child in foster care using a four-year adjusted cohort graduation rate (and any extended-year adjusted cohort rates) (ESEA sections 1111(h)(1)(C)(iii)(II) and 8101(23), (25)(20 USC 6311(h)(1)(C)(iii)(II) and 7801(23), (25))). Written documentation must be maintained to remove a student from the cohort. Condition The District did not adequate maintain written documentation for three of the five sampled students that were removed from the cohort and used an incorrect exit code for one of the five sampled students that were removed from the cohort. Cause The condition arose due to lack of sufficient internal controls over compliance related to removal of students from the cohort. Effect The District has not complied with the requirement to maintain written documentation to remove a student from the cohort. Questioned Costs None reported. Context/Sampling: The condition was identified through review of supporting documentation for a sample of students who were identified as removed from the cohort on the California Longitudinal Pupil Achievement Data System (CALPADS) 15.2 Cohort Outcome report. Three of the five sampled students identified as removed from the cohort on the CALPADS 15.2 Cohort Outcome report did not have adequate written documentation to support the removal of the students from the cohort, and one of the five sampled students had an inaccurate exit code used for their removal from the cohort. Repeat Finding Yes. See prior year finding 2024-001. Recommendation The District should ensure that they meet all of the requirements of ESEA. The District should revise their procedures to ensure that adequate written documentation for all students removed from the cohort is maintained and data inputted into the system is accurate.
Show full finding ▾Hide full finding ▴50000 – Title I, Part A – Annual Report Card, High School Graduation Rate Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: Title I, Part A Federal Financial Assistance Listing: 84.010 Award Identification Number: 14329, 15438 Award Year: 2024-2025 Compliance Requirement: Special Tests and Provisions - Annual Report Card, High School Graduation Rate Type of Finding: Significant Deficiency in Internal Control over Compliance; Noncompliance Criteria Local Education Agencies (LEAs) must report graduation rate data for all public high schools at the school and LEA levels using the four-year adjusted cohort rate and, at an LEA’s discretion, one or more extended-year adjusted cohort rates. Graduation rate data must be reported both in the aggregate and disaggregated by the subgroups in Section 1111(c)(2) of the Elementary and Secondary Education Act (ESEA), homeless status, status as a child in foster care using a four-year adjusted cohort graduation rate (and any extended-year adjusted cohort rates) (ESEA sections 1111(h)(1)(C)(iii)(II) and 8101(23), (25)(20 USC 6311(h)(1)(C)(iii)(II) and 7801(23), (25))). Written documentation must be maintained to remove a student from the cohort. Condition The District did not adequate maintain written documentation for three of the five sampled students that were removed from the cohort and used an incorrect exit code for one of the five sampled students that were removed from the cohort. Cause The condition arose due to lack of sufficient internal controls over compliance related to removal of students from the cohort. Effect The District has not complied with the requirement to maintain written documentation to remove a student from the cohort. Questioned Costs None reported. Context/Sampling: The condition was identified through review of supporting documentation for a sample of students who were identified as removed from the cohort on the California Longitudinal Pupil Achievement Data System (CALPADS) 15.2 Cohort Outcome report. Three of the five sampled students identified as removed from the cohort on the CALPADS 15.2 Cohort Outcome report did not have adequate written documentation to support the removal of the students from the cohort, and one of the five sampled students had an inaccurate exit code used for their removal from the cohort. Repeat Finding Yes. See prior year finding 2024-001. Recommendation The District should ensure that they meet all of the requirements of ESEA. The District should revise their procedures to ensure that adequate written documentation for all students removed from the cohort is maintained and data inputted into the system is accurate.
District staff is aware of the student records requirement and will ensure this is accurate moving forward. In addition, a training has been provided to the staff at the schools to ensure they are also informed of this requirement.
2024-001
FAC accepted this audit on January 14, 2025 — management decision was due July 14, 2025.
50000 – Title I, Part A – Annual Report Card, High School Graduation Rate Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: Title I, Part A Federal Financial Assistance Listing: 84.010 Compliance Requirement(s): Special Tests and Provisions - Annual Report Card, High School Graduation Rate Type of Finding: Significant Deficiency in Internal Control over Compliance; Noncompliance Criteria or Specific Requirements Local Education Agencies (LEAs) must report graduation rate data for all public high schools at the school and LEA levels using the four-year adjusted cohort rate and, at an LEA’s discretion, one or more extended-year adjusted cohort rates. Graduation rate data must be reported both in the aggregate and disaggregated by the subgroups in Section 1111(c)(2) of the Elementary and Secondary Education Act (ESEA), homeless status, status as a child in foster care using a four-year adjusted cohort graduation rate (and any extended-year adjusted cohort rates) (ESEA sections 1111(h)(1)(C)(iii)(II) and 8101(23), (25)(20 USC 6311(h)(1)(C)(iii)(II) and 7801(23), (25))). Written documentation must be maintained to remove a student from the cohort. Condition The District did not adequate maintain written documentation for two of the three sampled students that were removed from the cohort. Cause The condition arose due to lack of sufficient internal controls over compliance related to removal of students from the cohort. The District was not aware of the documentation requirements. Effect The District has not complied with the requirement to maintain written documentation to remove a student from the cohort. Questioned Costs None reported. Context/Sampling: The condition was identified through review of supporting documentation for a sample of students who were identified as removed from the cohort on the California Longitudinal Pupil Achievement Data System (CALPADS) 15.2 Cohort Outcome report. Two of the three sampled students identified as removed from the cohort on the CALPADS 15.2 Cohort Outcome report did not have adequate written documentation to support the removal of the students from the cohort. Repeat Finding No. Recommendation The District should ensure that they meet all of the requirements of ESEA. The District should revise their procedures to ensure that adequate written documentation for all students removed from the cohort is maintained and data inputted into the system is accurate. Corrective Action Plan and Views of Responsible Officials The District will be updating its process and procedures to ensure that adequate written documentation for all students removed from the cohort is maintained and the data accurately inputted into the CALPADS system. Our Director who oversees CALPADS will be responsible for ensuring training is provided to staff responsible for this task.
Show full finding ▾Hide full finding ▴50000 – Title I, Part A – Annual Report Card, High School Graduation Rate Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: Title I, Part A Federal Financial Assistance Listing: 84.010 Compliance Requirement(s): Special Tests and Provisions - Annual Report Card, High School Graduation Rate Type of Finding: Significant Deficiency in Internal Control over Compliance; Noncompliance Criteria or Specific Requirements Local Education Agencies (LEAs) must report graduation rate data for all public high schools at the school and LEA levels using the four-year adjusted cohort rate and, at an LEA’s discretion, one or more extended-year adjusted cohort rates. Graduation rate data must be reported both in the aggregate and disaggregated by the subgroups in Section 1111(c)(2) of the Elementary and Secondary Education Act (ESEA), homeless status, status as a child in foster care using a four-year adjusted cohort graduation rate (and any extended-year adjusted cohort rates) (ESEA sections 1111(h)(1)(C)(iii)(II) and 8101(23), (25)(20 USC 6311(h)(1)(C)(iii)(II) and 7801(23), (25))). Written documentation must be maintained to remove a student from the cohort. Condition The District did not adequate maintain written documentation for two of the three sampled students that were removed from the cohort. Cause The condition arose due to lack of sufficient internal controls over compliance related to removal of students from the cohort. The District was not aware of the documentation requirements. Effect The District has not complied with the requirement to maintain written documentation to remove a student from the cohort. Questioned Costs None reported. Context/Sampling: The condition was identified through review of supporting documentation for a sample of students who were identified as removed from the cohort on the California Longitudinal Pupil Achievement Data System (CALPADS) 15.2 Cohort Outcome report. Two of the three sampled students identified as removed from the cohort on the CALPADS 15.2 Cohort Outcome report did not have adequate written documentation to support the removal of the students from the cohort. Repeat Finding No. Recommendation The District should ensure that they meet all of the requirements of ESEA. The District should revise their procedures to ensure that adequate written documentation for all students removed from the cohort is maintained and data inputted into the system is accurate. Corrective Action Plan and Views of Responsible Officials The District will be updating its process and procedures to ensure that adequate written documentation for all students removed from the cohort is maintained and the data accurately inputted into the CALPADS system. Our Director who oversees CALPADS will be responsible for ensuring training is provided to staff responsible for this task.
The District will be updating its process and procedures to ensure that adequate written documentation for all students removed from the cohort is maintained and the data accurately inputted into the CALPADS system. Our Director who oversees CALPADS will be responsible for ensuring training is provided to staff responsible for this task.
FAC accepted this audit on March 27, 2023 — management decision was due September 27, 2023.
Federal Program Affected Program Name: COVID-19 Emergency Connectivity Fund Program Assistance Listing Number: 32.009 Pass-Through Entity: N/A ? Direct Award Federal Agency: Federal Communications Commission Criteria or Specific Requirements In accordance with Federal Communications Commission (FCC) Report and Order 21-58 paragraphs 116-118, COVID-19 Emergency Connectivity Fund (ECF) Program participants are required to maintain asset and service inventories of the devices and services purchased with ECF Program support. Asset inventories are required to contain the following elements: (a) device type, (b) device make/model, (c) equipment serial number, (d) the name of the person to whom the device was provided, and (e) the dates the device was loaned out and returned to the school. The asset inventory for devices not provided to individual students or school staff, but used to provide service to multiple eligible users must include the following information: (a) device type, (b) device make/model, (c) equipment serial number, (d) the name of the school or library employee responsible for that device, and (e) the dates the device was in service. Service records must include (a) type of service provided, (b) broadband plan details, including: upload and download speeds and monthly data cap, (c) the name(s) of the person(s) to whom the service was provided, and for fixed broadband service; (d) the service address, and (e) the installation date of service, and (f) the last date of service (as applicable). In accordance with FCC Report and Order 21-58 paragraph 5, ECF Program support shall be used by schools to meet the otherwise unmet connectivity needs of students and school staff during the COVID-19 pandemic. In accordance with FCC Report and Order 21-58 paragraph 54, ECF Program support shall not be used to fund more than one connected device and more than one Wi-Fi hotspot per students or school staff member during the COVID-19 emergency period. Condition The District did not maintain adequate asset or service inventories for Wi-Fi hotspots purchased using ECF support, as inventory records are not up-to-date and do not contain all of the aforementioned required elements. In addition, the District did not maintain adequate documentation to substantiate unmet need and per-user limitations. Cause Due to the time-sensitive need to maintain connectivity for student learning, the District did not prioritize adequate record-keeping in accordance with program requirements. Effect The District is not in compliance with the Equipment or Restricted Purpose Special Tests for the ECF Program. Questioned Costs Due to lack of records to substantiate the unmet need, which was the primary goal of the program, we identify the entire program reimbursement of $377,062 as questioned costs. Context The condition was identified through inquiries with District management and review of program records. Repeat Finding No Recommendation The District should ensure that program requirements are reviewed and adequate controls over compliance are in place prior to commencing program activities under new federal programs.
Show full finding ▾Hide full finding ▴Federal Program Affected Program Name: COVID-19 Emergency Connectivity Fund Program Assistance Listing Number: 32.009 Pass-Through Entity: N/A ? Direct Award Federal Agency: Federal Communications Commission Criteria or Specific Requirements In accordance with Federal Communications Commission (FCC) Report and Order 21-58 paragraphs 116-118, COVID-19 Emergency Connectivity Fund (ECF) Program participants are required to maintain asset and service inventories of the devices and services purchased with ECF Program support. Asset inventories are required to contain the following elements: (a) device type, (b) device make/model, (c) equipment serial number, (d) the name of the person to whom the device was provided, and (e) the dates the device was loaned out and returned to the school. The asset inventory for devices not provided to individual students or school staff, but used to provide service to multiple eligible users must include the following information: (a) device type, (b) device make/model, (c) equipment serial number, (d) the name of the school or library employee responsible for that device, and (e) the dates the device was in service. Service records must include (a) type of service provided, (b) broadband plan details, including: upload and download speeds and monthly data cap, (c) the name(s) of the person(s) to whom the service was provided, and for fixed broadband service; (d) the service address, and (e) the installation date of service, and (f) the last date of service (as applicable). In accordance with FCC Report and Order 21-58 paragraph 5, ECF Program support shall be used by schools to meet the otherwise unmet connectivity needs of students and school staff during the COVID-19 pandemic. In accordance with FCC Report and Order 21-58 paragraph 54, ECF Program support shall not be used to fund more than one connected device and more than one Wi-Fi hotspot per students or school staff member during the COVID-19 emergency period. Condition The District did not maintain adequate asset or service inventories for Wi-Fi hotspots purchased using ECF support, as inventory records are not up-to-date and do not contain all of the aforementioned required elements. In addition, the District did not maintain adequate documentation to substantiate unmet need and per-user limitations. Cause Due to the time-sensitive need to maintain connectivity for student learning, the District did not prioritize adequate record-keeping in accordance with program requirements. Effect The District is not in compliance with the Equipment or Restricted Purpose Special Tests for the ECF Program. Questioned Costs Due to lack of records to substantiate the unmet need, which was the primary goal of the program, we identify the entire program reimbursement of $377,062 as questioned costs. Context The condition was identified through inquiries with District management and review of program records. Repeat Finding No Recommendation The District should ensure that program requirements are reviewed and adequate controls over compliance are in place prior to commencing program activities under new federal programs.
Due to the need to get the hotspots out to the students quickly for virtual learning during the pandemic, staff was not able to maintain very good record-keeping of the devices distributed, which is required to meet the very strict requirements of this new grant funding. For similar grants in the future, a designated individual will be assigned to oversee the distribution of devices at all sites in the district to ensure they are maintaining the required information.
FAC accepted this audit on January 10, 2018 — management decision was due July 10, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
FAC accepted this audit on January 8, 2017 — management decision was due July 8, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.