EIN: 946002674
UEI: GXMCVDE695Y6
Audited by: STEPHEN ROATCH ACCOUNTANCY CORPORATION
Oversight agency: 10 [Department of Agriculture]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 11, 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 11, 2026 (85 days ago).
What is a management decision? →FAC accepted this audit on January 30, 2026 — management decision was due July 30, 2026.
FAC accepted this audit on January 7, 2025 — management decision was due July 7, 2025.
FAC accepted this audit on January 6, 2025 — management decision was due July 6, 2025.
FAC accepted this audit on January 15, 2025 — management decision was due July 15, 2025.
FAC accepted this audit on December 15, 2023 — management decision was due June 15, 2024.
FAC accepted this audit on January 9, 2024 — management decision was due July 9, 2024.
FAC accepted this audit on February 1, 2024 — management decision was due August 1, 2024.
FAC accepted this audit on February 1, 2024 — management decision was due August 1, 2024.
FAC accepted this audit on December 11, 2022 — management decision was due June 11, 2023.
FAC accepted this audit on December 11, 2022 — management decision was due June 11, 2023.
FAC accepted this audit on March 19, 2023 — management decision was due September 19, 2023.
FAC accepted this audit on December 15, 2021 — management decision was due June 15, 2022.
An inadequate segregation of duties exists in several key areas. In the areas of capital assets, grant and entitlement revenues, accounts receivable, unearned revenues, and the financial close and reporting process, the Director of Business Services has primary responsibility for recording and reconciling, and in some cases authorizing transactions, without review and approval by an individual of comparable accounting experience, or financial knowledge at the County Office. Other individuals in the business office have duties which crossover to other areas of responsibility, such as access to recording transactions in the general ledger, yet also responsibility for preparing reconciliations. There is no process for reviewing the calculations and payroll reporting of personnel who prepare payroll for the County Office and the School Districts.
Show full finding ▾Hide full finding ▴An inadequate segregation of duties exists in several key areas. In the areas of capital assets, grant and entitlement revenues, accounts receivable, unearned revenues, and the financial close and reporting process, the Director of Business Services has primary responsibility for recording and reconciling, and in some cases authorizing transactions, without review and approval by an individual of comparable accounting experience, or financial knowledge at the County Office. Other individuals in the business office have duties which crossover to other areas of responsibility, such as access to recording transactions in the general ledger, yet also responsibility for preparing reconciliations. There is no process for reviewing the calculations and payroll reporting of personnel who prepare payroll for the County Office and the School Districts.
Due to the number of employees of the County Office it is not possible for the County Office to cost effectively mitigate this finding. The County Office cannot, with its current budget hire an adequate number of employees to insure that custody of assets and accountability for assets is separated. The County Office does, however, believe that being aware of this weakness will insure that existing employees and Board members will maintain diligence to potential risks of not having an adequate segregation of duties
2020-001
FAC accepted this audit on December 14, 2021 — management decision was due June 14, 2022.
An inadequate segregation of duties exists in several key areas. In the areas of capital assets, grant and entitlement revenues, accounts receivable, unearned revenues, and the financial close and reporting process, the Director of Business Services has primary responsibility for recording and reconciling, and in some cases authorizing transactions, without review and approval by an individual of comparable accounting experience, or financial knowledge at the County Office. Other individuals in the business office have duties which crossover to other areas of responsibility, such as access to recording transactions in the general ledger, yet also responsibility for preparing reconciliations. There is no process for reviewing the calculations and payroll reporting of personnel who prepare payroll for the County Office and the School Districts.
Show full finding ▾Hide full finding ▴An inadequate segregation of duties exists in several key areas. In the areas of capital assets, grant and entitlement revenues, accounts receivable, unearned revenues, and the financial close and reporting process, the Director of Business Services has primary responsibility for recording and reconciling, and in some cases authorizing transactions, without review and approval by an individual of comparable accounting experience, or financial knowledge at the County Office. Other individuals in the business office have duties which crossover to other areas of responsibility, such as access to recording transactions in the general ledger, yet also responsibility for preparing reconciliations. There is no process for reviewing the calculations and payroll reporting of personnel who prepare payroll for the County Office and the School Districts.
Due to the number of employees of the County Office it is not possible for the County Office to cost effectively mitigate this finding. The County Office cannot, with its current budget hire an adequate number of employees to insure that custody of assets and accountability for assets is separated. The County Office does, however, believe that being aware of this weakness will insure that existing employees and Board members will maintain diligence to potential risks of not having an adequate segregation of duties
2020-001
FAC accepted this audit on April 20, 2022 — management decision was due October 20, 2022.
An inadequate segregation of duties exists in several key areas. In the areas of capital assets, grant and entitlement revenues, accounts receivable, unearned revenues, and the financial close and reporting process, the Director of Business Services has primary responsibility for recording and reconciling, and in some cases authorizing transactions, without review and approval by an individual of comparable accounting experience, or financial knowledge at the County Office. Other individuals in the business office have duties which crossover to other areas of responsibility, such as access to recording transactions in the general ledger, yet also responsibility for preparing reconciliations. There is no process for reviewing the calculations and payroll reporting of personnel who prepare payroll for the County Office and the School Districts.
Show full finding ▾Hide full finding ▴An inadequate segregation of duties exists in several key areas. In the areas of capital assets, grant and entitlement revenues, accounts receivable, unearned revenues, and the financial close and reporting process, the Director of Business Services has primary responsibility for recording and reconciling, and in some cases authorizing transactions, without review and approval by an individual of comparable accounting experience, or financial knowledge at the County Office. Other individuals in the business office have duties which crossover to other areas of responsibility, such as access to recording transactions in the general ledger, yet also responsibility for preparing reconciliations. There is no process for reviewing the calculations and payroll reporting of personnel who prepare payroll for the County Office and the School Districts.
Due to the number of employees of the County Office it is not possible for the County Office to cost effectively mitigate this finding. The County Office cannot, with its current budget hire an adequate number of employees to insure that custody of assets and accountability for assets is separated. The County Office does, however, believe that being aware of this weakness will insure that existing employees and Board members will maintain diligence to potential risks of not having an adequate segregation of duties
2020-001
FAC accepted this audit on August 18, 2021 — management decision was due February 18, 2022.
FAC accepted this audit on January 4, 2021 — management decision was due July 4, 2021.
FAC accepted this audit on January 5, 2020 — management decision was due July 5, 2020.
An inadequate segregation of duties exists in several key areas. In the areas of capital assets, grant and entitlement revenues, accounts receivable, unearned revenues, and the financial close and reporting process, the Director of Business Services has primary responsibility for recording and reconciling, and in some cases authorizing transactions, without review and approval by an individual of comparable accounting experience, or financial knowledge at the County Office. Other individuals in the business office have duties which crossover to other areas of responsibility, such as access to recording transactions in the general ledger, yet also responsibility for preparing reconciliations. There is no process for reviewing the calculations and payroll reporting of personnel who prepare payroll for the County Office and the School Districts.
Show full finding ▾Hide full finding ▴An inadequate segregation of duties exists in several key areas. In the areas of capital assets, grant and entitlement revenues, accounts receivable, unearned revenues, and the financial close and reporting process, the Director of Business Services has primary responsibility for recording and reconciling, and in some cases authorizing transactions, without review and approval by an individual of comparable accounting experience, or financial knowledge at the County Office. Other individuals in the business office have duties which crossover to other areas of responsibility, such as access to recording transactions in the general ledger, yet also responsibility for preparing reconciliations. There is no process for reviewing the calculations and payroll reporting of personnel who prepare payroll for the County Office and the School Districts.
Due to the number of employees of the County Office it is not possible for the County Office to cost effectively mitigate this finding. The County Office cannot, with its current budget hire an adequate number of employees to insure that custody of assets and accountability for assets is separated. The County Office does, however, believe that being aware of this weakness will insure that existing employees and Board members will maintain diligence to potential risks of not having an adequate segregation of duties.
2018-001
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
An inadequate segregation of duties exists in several key areas. In the areas of capital assets, grant and entitlement revenues, accounts receivable, unearned revenues, and the financial close and reporting process, the Director of Business Services has primary responsibility for recording and reconciling, and in some cases authorizing transactions, without review and approval by an individual of comparable accounting experience, or financial knowledge at the County Office. Other individuals in the business office have duties which crossover to other areas of responsibility, such as access to recording transactions in the general ledger, yet also responsibility for preparing reconciliations. There is no process for reviewing the calculations and payroll reporting of personnel who prepare payroll for the County Office and the School Districts.
Show full finding ▾Hide full finding ▴An inadequate segregation of duties exists in several key areas. In the areas of capital assets, grant and entitlement revenues, accounts receivable, unearned revenues, and the financial close and reporting process, the Director of Business Services has primary responsibility for recording and reconciling, and in some cases authorizing transactions, without review and approval by an individual of comparable accounting experience, or financial knowledge at the County Office. Other individuals in the business office have duties which crossover to other areas of responsibility, such as access to recording transactions in the general ledger, yet also responsibility for preparing reconciliations. There is no process for reviewing the calculations and payroll reporting of personnel who prepare payroll for the County Office and the School Districts.
Due to the number of employees of the County Office it is not possible for the County Office to cost effectively mitigate this finding. The County Office cannot, with its current budget hire an adequate number of employees to insure that custody of assets and accountability for assets is separated. The County Office does, however, believe that being aware of this weakness will insure that existing employees and Board members will maintain diligence to potential risks of not having an adequate segregation of duties.
2018-001
FAC accepted this audit on December 17, 2018 — management decision was due June 17, 2019.
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2017-001
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2017-001
FAC accepted this audit on January 24, 2019 — management decision was due July 24, 2019.
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2017-001
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2017-001
FAC accepted this audit on January 10, 2018 — management decision was due July 10, 2018.
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2016-001
FAC accepted this audit on December 18, 2017 — management decision was due June 18, 2018.
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2016-001
FAC accepted this audit on December 15, 2016 — management decision was due June 15, 2017.
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2015-001
FAC accepted this audit on January 16, 2017 — management decision was due July 16, 2017.
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2015-001
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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