EIN: 946002080
UEI: LDWKYFD1G3K4
Audited by: Christy White Inc
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 23, 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 August 23, 2026 (8 days ago).
What is a management decision? →FAC accepted this audit on January 6, 2025 — management decision was due July 6, 2025.
FAC accepted this audit on March 22, 2024 — management decision was due September 22, 2024.
During our compliance procedures related to activities allowed or unallowed, we noted that the District charged unallowable indirect costs totaling $36,090. Context: The condition was identified through recalculation of the indirect costs charged to the federal programs. Cause: The condition identified appears to be due to the District not being familiar with the indirect costs requirements for each of the affected federal programs. Effect: The District charged unallowable expenditures to the programs.FINDING #2023‐002: EDUCATION STABILIZATION FUNDS – INDIRECT COSTS (50000) (continued) Questioned Costs: $36,090, the total indirect costs charged to these programs. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the District implements a review process for indirect costs, which should include review of relevant grant agreements and relevant federal guidance. Views of Responsible Officials: See Corrective Action Plan on following page.
Show full finding ▾Hide full finding ▴FINDING #2023‐002: EDUCATION STABILIZATION FUNDS – INDIRECT COSTS (50000) Federal Programs Affected: Program Name: Elementary and Secondary School Emergency Relief III (ESSER III) Fund: Learning Loss Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER II State Reserve Assistance Listing Number: 84.425 Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve Emergency Needs Assistance Listing Number: 84.425 Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve Learning Loss Assistance Listing Number: 84.425 Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria: The United States Department of Education has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California local education agencies (LEA). The CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For the Education Stabilization Fund (ESF) Program, Education Code Section 38101(c) limits school district indirect costs to the lesser of the District’s individual CDE approval indirect cost rate or the statewide average indirect cost rate. For ESF programs included under the Expanded Learning Opportunities (ELO) Grant, indirect costs are not allowable. Condition: During our compliance procedures related to activities allowed or unallowed, we noted that the District charged unallowable indirect costs totaling $36,090. Context: The condition was identified through recalculation of the indirect costs charged to the federal programs. Cause: The condition identified appears to be due to the District not being familiar with the indirect costs requirements for each of the affected federal programs. Effect: The District charged unallowable expenditures to the programs.FINDING #2023‐002: EDUCATION STABILIZATION FUNDS – INDIRECT COSTS (50000) (continued) Questioned Costs: $36,090, the total indirect costs charged to these programs. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the District implements a review process for indirect costs, which should include review of relevant grant agreements and relevant federal guidance. Views of Responsible Officials: See Corrective Action Plan on following page.
RE: 2022-23 Audit Finding #2023-002 Dear Mr. Ash; This letter is to serve as the District response to Audit Finding 2023-002 “Education Stabilization Funds – Indirect Costs (5000).” Within this finding, it is stated that indirect costs were overcharged to federal funds as noted within the audit report. Some prior calculations of the indirect costs were over the allowed amounts, but due solely to items within particular object codes that do not allow indirect cost charges. However, rates have been adjusted and indirect cost rate sheets have been within allowable ranges with our most recent interim budget reporting. Overages will be adjusted with journal entries. Thank you, Heather Leslie Chief Business Official
FAC accepted this audit on August 16, 2022 — management decision was due February 16, 2023.
FAC accepted this audit on April 15, 2021 — management decision was due October 15, 2021.
FAC accepted this audit on January 22, 2020 — management decision was due July 22, 2020.
FAC accepted this audit on January 27, 2019 — management decision was due July 27, 2019.
FAC accepted this audit on January 26, 2018 — management decision was due July 26, 2018.
FAC accepted this audit on January 10, 2017 — management decision was due July 10, 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.
Browse other Single Audit organizations in California →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
