EIN: 946002463
UEI: YLSGLCFLVTU1
Audited by: Eide Bailly LLP
Oversight agency: 93 [Department of Health and Human Services]
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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 2, 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 2, 2026 (59 days ago).
What is a management decision? →FAC accepted this audit on December 20, 2024 — management decision was due June 20, 2025.
FAC accepted this audit on March 28, 2024 — management decision was due September 28, 2024.
50000 – Child and Adult Care Food Program (Significant Deficiency) Federal Program Affected Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Social Services Program Name: Child and Adult Care Food Program Assistance Listing Number: 10.558 Compliance Requirements: E (Eligibility) Criteria or Specific Requirements Per Title 7, U.S. Code of Federal Regulation, Part 245, Section 245.6(c)(4) states that the local educational agency must use the income information provided by the household on the application to calculate the household’s total current income. When a household submits an application containing completed documentation, as defined in Title 7, U.S. Code of Federal Regulation, Part 245, Section 245.2, and the household’s total current income is at or below the eligibility limits specified in the Income Eligibility Guidelines as defined in Title 7, U.S. Code of Federal Regulation, Part 245, Section 245.2, the children in that household must be approved for free or reduced price benefits, as applicable. Condition The County was not in compliance with the requirements of Title 7, U.S. Code of Federal Regulation, Part 245, Section 245.6(c)(4). We noted the County had made incorrect eligibility status determinations for 1 of 38 sampled annual meal applications for the school year. Questioned Costs There were no direct questioned costs associated with the condition identified. Context The condition was identified as a result of the auditor’s review of sample annual meal applications submitted by households. Effect The eligibility determination process is a direct and material compliance requirement that the County must adhere to. The County is noncompliant with the requirements identified in Title 7, U.S. Code of Federal Regulation, Part 245, Section 245.6(c)(4). Cause The condition identified appears to have resulted due to clerical error. Repeat Finding No. Recommendation The County should ensure that it performs the eligibility determination in accordance with Title 7, U.S. Code of Federal Regulation, Part 245, Section 245.6(c)(4). To prevent future noncompliance, the County should implement an additional review process of eligibility status determination for all applications processed each year.
Show full finding ▾Hide full finding ▴50000 – Child and Adult Care Food Program (Significant Deficiency) Federal Program Affected Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Social Services Program Name: Child and Adult Care Food Program Assistance Listing Number: 10.558 Compliance Requirements: E (Eligibility) Criteria or Specific Requirements Per Title 7, U.S. Code of Federal Regulation, Part 245, Section 245.6(c)(4) states that the local educational agency must use the income information provided by the household on the application to calculate the household’s total current income. When a household submits an application containing completed documentation, as defined in Title 7, U.S. Code of Federal Regulation, Part 245, Section 245.2, and the household’s total current income is at or below the eligibility limits specified in the Income Eligibility Guidelines as defined in Title 7, U.S. Code of Federal Regulation, Part 245, Section 245.2, the children in that household must be approved for free or reduced price benefits, as applicable. Condition The County was not in compliance with the requirements of Title 7, U.S. Code of Federal Regulation, Part 245, Section 245.6(c)(4). We noted the County had made incorrect eligibility status determinations for 1 of 38 sampled annual meal applications for the school year. Questioned Costs There were no direct questioned costs associated with the condition identified. Context The condition was identified as a result of the auditor’s review of sample annual meal applications submitted by households. Effect The eligibility determination process is a direct and material compliance requirement that the County must adhere to. The County is noncompliant with the requirements identified in Title 7, U.S. Code of Federal Regulation, Part 245, Section 245.6(c)(4). Cause The condition identified appears to have resulted due to clerical error. Repeat Finding No. Recommendation The County should ensure that it performs the eligibility determination in accordance with Title 7, U.S. Code of Federal Regulation, Part 245, Section 245.6(c)(4). To prevent future noncompliance, the County should implement an additional review process of eligibility status determination for all applications processed each year.
This error was due to clerical oversight. The program has reviewed the processes in place with the appropriate staff and has implemented additional layers of review to ensure compliance.
50000 – COVID-19 - Elementary and Secondary School Emergency Relief III (ESSER III) Fund: Learning Loss (Significant Deficiency) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: COVID-19 - Elementary and Secondary School Emergency Relief III (ESSER III) Fund: Learning Loss Assistance Listing Number: 84.425U Compliance Requirements: B (Allowable Costs/Cost Principles) Criteria or Specific Requirements 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 (LEAs). The CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For the Education Stabilization Fund (ESF) Program in fiscal year 2022-2023, Education Code Section 38101(c) limits County Office of Education indirect costs to the County’s individual CDE approved indirect cost rat; however, COVID-19 - Elementary and Secondary School Emergency Relief III (ESSER III) Fund: Learning Loss, indirect costs are not allowable. Condition The County charged unallowable indirect costs totaling $15,184 to the COVID-19 - Elementary and Secondary School Emergency Relief III (ESSER III) Fund: Learning Loss portion of the ESF Program. Questioned Costs There were no direct questioned costs associated with the condition identified. Context The condition was identified through recalculation of the indirect costs charged to the federal programs. Effect The County has charged unallowable expenditures to the federal programs. Cause The condition identified appears to be due to the County not being familiar with the indirect cost requirements for each of the federal programs. Repeat Finding No. Recommendation It is recommended that the County implements a review process for indirect costs, which should include review of relevant grant agreements and relevant federal guidance.
Show full finding ▾Hide full finding ▴50000 – COVID-19 - Elementary and Secondary School Emergency Relief III (ESSER III) Fund: Learning Loss (Significant Deficiency) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: COVID-19 - Elementary and Secondary School Emergency Relief III (ESSER III) Fund: Learning Loss Assistance Listing Number: 84.425U Compliance Requirements: B (Allowable Costs/Cost Principles) Criteria or Specific Requirements 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 (LEAs). The CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For the Education Stabilization Fund (ESF) Program in fiscal year 2022-2023, Education Code Section 38101(c) limits County Office of Education indirect costs to the County’s individual CDE approved indirect cost rat; however, COVID-19 - Elementary and Secondary School Emergency Relief III (ESSER III) Fund: Learning Loss, indirect costs are not allowable. Condition The County charged unallowable indirect costs totaling $15,184 to the COVID-19 - Elementary and Secondary School Emergency Relief III (ESSER III) Fund: Learning Loss portion of the ESF Program. Questioned Costs There were no direct questioned costs associated with the condition identified. Context The condition was identified through recalculation of the indirect costs charged to the federal programs. Effect The County has charged unallowable expenditures to the federal programs. Cause The condition identified appears to be due to the County not being familiar with the indirect cost requirements for each of the federal programs. Repeat Finding No. Recommendation It is recommended that the County implements a review process for indirect costs, which should include review of relevant grant agreements and relevant federal guidance.
This error was the result of inadvertent oversight. Initially, this resource allowed indirect costs and the validation tables from CDE allowed the account component combination. Information was subsequently changed by CDE to issue guidance to charge the indirect cost for the learning loss component to the ESSER III Fund. CDE's website was updated on October 16, 2023, with this guidance well after the year end close was complete. Staff will implement additional processes to ensure valid application of indirect cost charges to grant programs.
FAC accepted this audit on March 8, 2023 — management decision was due September 8, 2023.
FAC accepted this audit on February 6, 2022 — management decision was due August 6, 2022.
FAC accepted this audit on March 23, 2021 — management decision was due September 23, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 18, 2018 — management decision was due June 18, 2019.
FAC accepted this audit on December 20, 2017 — management decision was due June 20, 2018.
FAC accepted this audit on January 3, 2017 — management decision was due July 3, 2017.
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