EIN: 946002090
UEI: PRQ4W1E11JT3
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 12, 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 September 12, 2025 (347 days ago).
What is a management decision? →As a result of our audit procedures, accounts receivable was not recorded for the March 2024, April 2024 and June 2024 funds once the monthly reimbursement was submitted to CNIPS. There were no instances noted of unallowable costs but rather not recording the revenue in the proper period. Cause: The District does not have proper controls in place to track accounts receivable and detect when funds have not been received for an extended period of time. Context: 10.555 Child Nutrition Cluster was audited as a major program in fiscal year 2022-23. Procedures were performed as a follow up to the finding noted at 2023-002 in accordance with 2CFR 200.516(a). Effect: Child Nutrition revenue related to the March, April and June 2024 reimbursements was not recorded and the Cafeteria Fund Revenue and Accounts Receivable was understated by $47,404. Fiscal Impact/Questioned Costs: The net questioned costs totaled $47,404. Recommendation: This is a repeat finding. We recommend the District implement controls to properly record accounts receivable for all federal programs and monitor funds to ensure the District is receiving federal awards timely. Views of Responsible Officials and Planned Corrective Actions: The District agrees and has already implemented processed to ensure receivables are created with each claim created in CNIP.
Show full finding ▾Hide full finding ▴2024-002 – MATERIAL WEAKNESS - FEDERAL COMPLIANCE – CHILD NUTRITION CLUSTER (50000) FEDERAL PROGRAM: Child Nutrition Cluster FEDERAL AGENCY: U.S. Department of Agriculture AWARD YEAR: 2023-2024 ASSISTANCE LISTING NUMBER: 10.555 NAME OF PASS-THROUGH ENTITY: California Department of Education Criteria: The Uniform Guidance Department of Agriculture section under the compliance requirements Activities Allowed or Unallowed, and Allowable Costs state that costs charged be supported by appropriate documentation, and correctly charged as to account, amount and period. Condition: As a result of our audit procedures, accounts receivable was not recorded for the March 2024, April 2024 and June 2024 funds once the monthly reimbursement was submitted to CNIPS. There were no instances noted of unallowable costs but rather not recording the revenue in the proper period. Cause: The District does not have proper controls in place to track accounts receivable and detect when funds have not been received for an extended period of time. Context: 10.555 Child Nutrition Cluster was audited as a major program in fiscal year 2022-23. Procedures were performed as a follow up to the finding noted at 2023-002 in accordance with 2CFR 200.516(a). Effect: Child Nutrition revenue related to the March, April and June 2024 reimbursements was not recorded and the Cafeteria Fund Revenue and Accounts Receivable was understated by $47,404. Fiscal Impact/Questioned Costs: The net questioned costs totaled $47,404. Recommendation: This is a repeat finding. We recommend the District implement controls to properly record accounts receivable for all federal programs and monitor funds to ensure the District is receiving federal awards timely. Views of Responsible Officials and Planned Corrective Actions: The District agrees and has already implemented processed to ensure receivables are created with each claim created in CNIP.
The District agrees and has already implemented processes to ensure receivables are created with each claim created in CNIP.
2023-002
FAC accepted this audit on March 11, 2025 — management decision was due September 11, 2025.
As a result of our audit procedures, the District found they had not received their January 2023 reimbursement for the Child Nutrition Cluster. In addition, an accounts receivable was not recorded for the funds once the monthly reimbursement was submitted to CNIPS. Cause: The District does not have proper controls in place to track accounts receivable and detect when funds have not been received for an extended period of time. Effect: Child Nutrition revenue related to January 2023 was never received and Cafeteria Fund Accounts Receivable was understated by $13,490. Fiscal Impact/Questioned Costs: The net questioned costs totaled $13,490. Recommendation: We recommend the District implement controls to properly record accounts receivable for all federal programs and monitor funds to ensure the District is receiving federal awards timely. Views of Responsible Officials and Planned Corrective Actions: The District agrees and has already implemented processed to ensure receivables are created with each claim created in CNIPS.
Show full finding ▾Hide full finding ▴2023-002 – MATERIAL WEAKNESS - FEDERAL COMPLIANCE – CHILD NUTRITION CLUSTER (50000) FEDERAL PROGRAM: Child Nutrition Cluster FEDERAL AGENCY: U.S. Department of Agriculture AWARD YEAR: 2022-2023 ASSISTANCE LISTING NUMBER: 10.555 NAME OF PASS-THROUGH ENTITY: California Department of Education Criteria: The Uniform Guidance Department of Agriculture section under the compliance requirements Activities Allowed or Unallowed, and Allowable Costs state that costs charged be supported by appropriate documentation, and correctly charged as to account, amount and period. Condition: As a result of our audit procedures, the District found they had not received their January 2023 reimbursement for the Child Nutrition Cluster. In addition, an accounts receivable was not recorded for the funds once the monthly reimbursement was submitted to CNIPS. Cause: The District does not have proper controls in place to track accounts receivable and detect when funds have not been received for an extended period of time. Effect: Child Nutrition revenue related to January 2023 was never received and Cafeteria Fund Accounts Receivable was understated by $13,490. Fiscal Impact/Questioned Costs: The net questioned costs totaled $13,490. Recommendation: We recommend the District implement controls to properly record accounts receivable for all federal programs and monitor funds to ensure the District is receiving federal awards timely. Views of Responsible Officials and Planned Corrective Actions: The District agrees and has already implemented processed to ensure receivables are created with each claim created in CNIPS.
The District agrees and has already implemented processes to ensure receivables are created with each claim created in CNIPS
FAC accepted this audit on April 25, 2023 — management decision was due October 25, 2023.
For two of the three months tested, the District?s school lunch and breakfast meal counts backup support did not agree to the total meal counts per the claim reimbursements submitted. Cause: The cause was due to clerical error. Effect: Total meals claimed was not properly supported by the District?s meal counts for two of the three months selected for testing. The District reviewed 100% of the claims to backup support and the audit testing sample was expanded to sample all 12 months after the District recalculated the number of meals claimed for the year. Based on the review of all 12 months of meal counts, the District underreported 156 meals (113 lunches and 43 breakfasts). Fiscal Impact/Questioned Costs: The net questioned costs totaled $587. Recommendation: We recommend the District implement a new process for calculating and accumulating total meal counts. This new meal count process should include review procedures to ensure the monthly totals are accumulated correctly. Views of Responsible Officials and Planned Corrective Actions: The District will implement a new process for calculating and accumulating total meal counts using Excel. The new meal count process will include the Cafeteria Lead and Business Manager doing comparison checks to ensure monthly totals are accurately reported.
Show full finding ▾Hide full finding ▴002 ? FEDERAL COMPLIANCE ? CHILD NUTRITION CLUSTER (50000) FEDERAL PROGRAM: Child Nutrition Cluster FEDERAL AGENCY: U.S. Department of Agriculture AWARD YEAR: 2021-2022 ASSISTANCE LISTING NUMBER: 10.555 NAME OF PASS-THROUGH ENTITY: California Department of Education Criteria: The Uniform Guidance Department of Agriculture section under the compliance requirements Allowable Costs/Cost Principles state that reimbursement for meals served is determined solely by applying the applicable meals multiplied by rate formula. This is a repeat finding of 2021-004. Condition: For two of the three months tested, the District?s school lunch and breakfast meal counts backup support did not agree to the total meal counts per the claim reimbursements submitted. Cause: The cause was due to clerical error. Effect: Total meals claimed was not properly supported by the District?s meal counts for two of the three months selected for testing. The District reviewed 100% of the claims to backup support and the audit testing sample was expanded to sample all 12 months after the District recalculated the number of meals claimed for the year. Based on the review of all 12 months of meal counts, the District underreported 156 meals (113 lunches and 43 breakfasts). Fiscal Impact/Questioned Costs: The net questioned costs totaled $587. Recommendation: We recommend the District implement a new process for calculating and accumulating total meal counts. This new meal count process should include review procedures to ensure the monthly totals are accumulated correctly. Views of Responsible Officials and Planned Corrective Actions: The District will implement a new process for calculating and accumulating total meal counts using Excel. The new meal count process will include the Cafeteria Lead and Business Manager doing comparison checks to ensure monthly totals are accurately reported.
Views of Responsible Officials and Planned Corrective Actions: The District will implement a new process for calculating and accumulating total meal counts using Excel. The new meal count process will include the Cafeteria Lead and Business Manager doing comparison checks to ensure monthly totals are accurately reported.
2021-004
FAC accepted this audit on April 23, 2022 — management decision was due October 23, 2022.
Only one employee?s time was charged to Title I which was split between Title I and other administrative resource codes. No support was provided by the District on how the employee?s time was split between the employees responsibilities. Cause: The District staff were unable to locate any supporting documentation for the rationale of how the employee?s time was split between Title I and other administrative resource codes. Effect: Expenditures charged to the program could be overstated or understated. Questioned Costs: No questioned costs were identified. Recommendation: We recommend the District keep records of the time and effort employees work on federal programs when their time is split amongst more than one activity. Management?s Response: The District has eliminated splitting the salary of an employee between Title I and administrative duties. However, if this should occur in the future, the District will have the employee maintain a log: recording the time the employee works on federal programs.
Show full finding ▾Hide full finding ▴Federal Program: Title I, Part A, Basic Grants Low-Income and Neglected Federal Agency: U.S. Department of Education Award Year: 2020-2021 Catalog Number: 84.010 Name of Pass-Through Entity: California Department of Education Criteria: The Uniform Guidance Department of Education Cross Cutting Section under the compliance requirements Allowable Costs/Cost Principles state that if an employee works on multiple activities or cost objectives, the District must maintain records that support the portion of time and effort dedicated to the federal program. Condition: Only one employee?s time was charged to Title I which was split between Title I and other administrative resource codes. No support was provided by the District on how the employee?s time was split between the employees responsibilities. Cause: The District staff were unable to locate any supporting documentation for the rationale of how the employee?s time was split between Title I and other administrative resource codes. Effect: Expenditures charged to the program could be overstated or understated. Questioned Costs: No questioned costs were identified. Recommendation: We recommend the District keep records of the time and effort employees work on federal programs when their time is split amongst more than one activity. Management?s Response: The District has eliminated splitting the salary of an employee between Title I and administrative duties. However, if this should occur in the future, the District will have the employee maintain a log: recording the time the employee works on federal programs.
2021-003 ? ALLOWABLE COSTS/COST PRINCIPLES Name of contact person: Camille H. Taylor, Ed.D., Superintendent Corrective Action: The District has eliminated splitting the salary of an employee between Title I and administrative duties. However, if this should occur in the future, the District will have the employee maintain a log: recording the time the employee works on federal programs. Proposed Completion Date: 14 April 2022
For all three of the three months tested, the District?s school lunch and breakfast meal counts backup support did not agree to the total meal counts per the claim reimbursements submitted to the California Department of Education. Cause: The cause was due to clerical error. Effect: Total meals claimed was not properly supported by the District?s meal counts for all three months tested. The District reviewed 100% of the claims to backup support and we expanded our sample to all 12 months after the District recalculated the number of meals claimed for the year. Based on the review of all 12 months of meal counts, the District overreported 3,798 meals (1,845 lunches and 1,953 breakfasts) and underreported 3,053 meals (1,016 lunches and 2,037 breakfasts). This resulted in a net overreported meals of 745 for the fiscal year ended June 30, 2021. Questioned Costs: Net questioned costs totaled $2,825.64. Recommendation: We recommend the District implement a new process for calculating and adding up total meal counts. This new meal count process should include checks and balances and be reviewed for accuracy monthly. Management?s Response: The District will be implementing a new process for calculating and adding up total meal counts on an excel spreadsheet. The new meal count process will include the Cafeteria Lead and Business Specialist checks doing comparisons to ensure checks and balances of monthly totals for accuracy.
Show full finding ▾Hide full finding ▴Federal Program: Child Nutrition Cluster Federal Agency: U.S. Department of Agriculture Award Year: 2020-2021 Catalog Number: 10.555 and 10.553 Name of Pass-Through Entity: California Department of Education Criteria: The Uniform Guidance Department of Agriculture Section under the compliance requirements Allowable Costs/Cost Principles state that reimbursement for meals served is determined solely by applying the applicable meals times rates formula. Condition: For all three of the three months tested, the District?s school lunch and breakfast meal counts backup support did not agree to the total meal counts per the claim reimbursements submitted to the California Department of Education. Cause: The cause was due to clerical error. Effect: Total meals claimed was not properly supported by the District?s meal counts for all three months tested. The District reviewed 100% of the claims to backup support and we expanded our sample to all 12 months after the District recalculated the number of meals claimed for the year. Based on the review of all 12 months of meal counts, the District overreported 3,798 meals (1,845 lunches and 1,953 breakfasts) and underreported 3,053 meals (1,016 lunches and 2,037 breakfasts). This resulted in a net overreported meals of 745 for the fiscal year ended June 30, 2021. Questioned Costs: Net questioned costs totaled $2,825.64. Recommendation: We recommend the District implement a new process for calculating and adding up total meal counts. This new meal count process should include checks and balances and be reviewed for accuracy monthly. Management?s Response: The District will be implementing a new process for calculating and adding up total meal counts on an excel spreadsheet. The new meal count process will include the Cafeteria Lead and Business Specialist checks doing comparisons to ensure checks and balances of monthly totals for accuracy.
2021-004 ? ALLOWABLE COSTS/COST PRINCIPLES ? SIGNIFICANT DEFICIENCY Name of contact person: Camille H. Taylor, Ed.D., Superintendent Corrective Action: The District will be implementing a new process for calculating and adding up total meal counts on an excel spreadsheet. The new meal count process will include the Cafeteria Lead and Business Specialist checks doing comparisons to ensure checks and balances of monthly totals for accuracy. Proposed Completion Date: 14 April 2022
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