EIN: 946002703
UEI: M3BVMSFEE639
Audited by: M GREEN & COMPANY LLP
Oversight agency: 84 [Department of Education]
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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 February 10, 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 10, 2026 (19 days ago).
What is a management decision? →FAC accepted this audit on January 3, 2025 — management decision was due July 3, 2025.
FAC accepted this audit on March 1, 2024 — management decision was due September 1, 2024.
Out of 79 students identified as removed from cohort on the CALPADS 15.1 report, we selected seven students to test for proper documentation. The District was unable to provide official written documentation to support student enrollment in another school for two students. Questioned Costs: Not Applicable Proper Perspective: The issue is isolated to Title I. Effect: The District graduation rate data may be inaccurate. There is no fiscal impact. Cause: The District was unaware of the requirement to maintain official written documentation supporting the student enrollment in another school. Recommendation: The District should implement a process to obtain and retain the required written documentation to support the removal of students from the cohort. View of Responsible Officials: _X__ Agree ____ Disagree
Show full finding ▾Hide full finding ▴FINDING 2023-001 30000/50000 SIGNIFICANT WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE FEDERAL COMPLIANCE: ANNUAL REPORT CARD, HIGH SCHOOL GRADUATION RATE Program Title/Federal Grantor/Pass-Through Grantor/ALN: ESEA (ESSA) Title I U.S. Department of Education California Department of Education Assistance Lising Number 84.010 Criteria: Pursuant to ESEA 1111(h)(1), LEAs must report graduation rate data for all public high schools at the school, LEA, and State levels using the four-year adjusted cohort rate. To remove a student from the cohort, a school or LEA must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or LEA must have official written documentation that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Condition: Out of 79 students identified as removed from cohort on the CALPADS 15.1 report, we selected seven students to test for proper documentation. The District was unable to provide official written documentation to support student enrollment in another school for two students. Questioned Costs: Not Applicable Proper Perspective: The issue is isolated to Title I. Effect: The District graduation rate data may be inaccurate. There is no fiscal impact. Cause: The District was unaware of the requirement to maintain official written documentation supporting the student enrollment in another school. Recommendation: The District should implement a process to obtain and retain the required written documentation to support the removal of students from the cohort. View of Responsible Officials: _X__ Agree ____ Disagree
The District has defined what constitutes “official written documentation” and where those records are to be maintained. In addition, the District has established a procedure to annually train all attendance and counseling staff regarding the documentation required before removing a student from the cohort.
FAC accepted this audit on February 28, 2023 — management decision was due August 28, 2023.
FAC accepted this audit on September 27, 2022 — management decision was due March 27, 2023.
The District did not complete a personnel activity report (PAR) or semiannual certification for eight employees tested. Questioned Costs: The known questioned costs were $18,928 of salaries and benefits charged to the federal program. Proper Perspective: Forty-eight payroll cash disbursements were tested totaling $67,374. The total sample population was $1,007,312. Our sample was a statistically valid sample. The issue is systemic to the District's payroll process. Effect: The District is out of compliance with Uniform Guidance requirements for Allowable Costs/Cost Principles. Cause: District's internal control process over documentation of PARs and semiannual certifications was not consistently followed. Recommendation: We recommend the District take steps to ensure all PARs and semiannual certifications are completed and retained. View of Responsible Officials: X Agree __ Disagree
Show full finding ▾Hide full finding ▴FINDING 2021-001 30000/50000 MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE FEDERAL COMPLIANCE -ALLOWABLE COSTS/COST PRINCIPLES - PAYROLL Federal Program Information COVID-19: Coronavirus Relief Fund (CRF): Learning Loss Mitigation U.S. Department of Treasury Passed through California Department of Education Federal Catalog Number 21.019 Federal Award Identification Number 20-1892-0-1-806 (July 1, 2020 - June 30, 2021) Criteria Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), The Internal Control - Integrated Framework, published by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) and numerous federal guidelines require the establishment and maintenance of internal control designed to reasonably ensure accurate financial reporting and compliance with laws, regulations and program requirements. The District is required to be in conformance with the criteria contained in 2 CFR Part 200. Per 2 CFR section 200.430(i)(8), charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed through "personnel activity reports, including prescribed certifications, or equivalent documentation." Condition: The District did not complete a personnel activity report (PAR) or semiannual certification for eight employees tested. Questioned Costs: The known questioned costs were $18,928 of salaries and benefits charged to the federal program. Proper Perspective: Forty-eight payroll cash disbursements were tested totaling $67,374. The total sample population was $1,007,312. Our sample was a statistically valid sample. The issue is systemic to the District's payroll process. Effect: The District is out of compliance with Uniform Guidance requirements for Allowable Costs/Cost Principles. Cause: District's internal control process over documentation of PARs and semiannual certifications was not consistently followed. Recommendation: We recommend the District take steps to ensure all PARs and semiannual certifications are completed and retained. View of Responsible Officials: X Agree __ Disagree
FINDING 2021-001 30000/50000 MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE FEDERAL COMPLIANCE -ALLOWABLE COSTS/COST PRINCIPLES- PAYROLL Federal Program Information Coronavirus Relief fund (CRF): Learning Loss Mitigation U.S. Department of Treasury Passed through California Department of Education Federal Catalog Number 21.019 Federal Award Identification Number 20-1892-0-1-806 (July 1, 2020 -June 30, 2021) Corrective Action Plan The District has put a process into place to verify that all federally funded employees complete a monthly PAR or semiannual certification. The Administrative Secretaries are responsible for sending out the PARs and semiannual certifications and insuring they are returned in a timely manner. Name of the Contact Person Responsible for Corrective Action Vivian Hamilton, Business Manager Anticipated Completion Date January 2022
FAC accepted this audit on January 11, 2021 — management decision was due July 11, 2021.
FAC accepted this audit on January 12, 2020 — management decision was due July 12, 2020.
FINDING 2019-002 30000/50000 SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE FEDERAL COMPLIANCE ? ACTIVITIES ALLOWED OR UNALLOWED/ALLOWABLE COSTS/COST PRINCIPLES Federal Program Information ESEA (ESSA): Title I, Part A, Basic Grants Low-Income & Neglected U.S. Department of Education Passed through California Department of Education Federal Catalog No. 84.010 Federal Award Identification Number S010A180005 (July 1, 2018 ? June 30, 2019) Criteria Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), The Internal Control - Integrated Framework, published by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) and numerous federal guidelines require the establishment and maintenance of internal control designed to reasonably ensure accurate financial reporting and compliance with laws, regulations and program requirements. The District is required to be in conformance with the criteria contained in 2 CFR part 200. Per 2 CFR section 200.403(a), costs must ?Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles.? Condition We found one employee to have been charged incorrectly to the program. Questioned Costs The known questioned costs were $53,518 of salaries and benefits charged to the federal program. Proper Perspective Twenty-five payroll cash disbursements were tested totaling $41,674. The total sample population was $895,223. Our sample was a statistically valid sample. The issue is systemic to the District?s payroll process. Effect The District is out of compliance with Uniform Guidance requirements for Activities Allowed or Unallowed and Allowable Costs/Cost Principles. Cause While the employee?s Employee Data Card/Personnel Activity Form (PAF) did reflect the proper resource to be charged, the payroll software system was not adequately updated after the employee had changed positions in August 2018. Recommendation We recommend the District take steps to ensure all updates to the Employee Data Card/PAF?s are properly being updated in the payroll software system to charge the correct funding resource. View of Responsible Officials ___X___ Agree ______ Disagree
Show full finding ▾Hide full finding ▴FINDING 2019-002 30000/50000 SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE FEDERAL COMPLIANCE ? ACTIVITIES ALLOWED OR UNALLOWED/ALLOWABLE COSTS/COST PRINCIPLES Federal Program Information ESEA (ESSA): Title I, Part A, Basic Grants Low-Income & Neglected U.S. Department of Education Passed through California Department of Education Federal Catalog No. 84.010 Federal Award Identification Number S010A180005 (July 1, 2018 ? June 30, 2019) Criteria Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), The Internal Control - Integrated Framework, published by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) and numerous federal guidelines require the establishment and maintenance of internal control designed to reasonably ensure accurate financial reporting and compliance with laws, regulations and program requirements. The District is required to be in conformance with the criteria contained in 2 CFR part 200. Per 2 CFR section 200.403(a), costs must ?Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles.? Condition We found one employee to have been charged incorrectly to the program. Questioned Costs The known questioned costs were $53,518 of salaries and benefits charged to the federal program. Proper Perspective Twenty-five payroll cash disbursements were tested totaling $41,674. The total sample population was $895,223. Our sample was a statistically valid sample. The issue is systemic to the District?s payroll process. Effect The District is out of compliance with Uniform Guidance requirements for Activities Allowed or Unallowed and Allowable Costs/Cost Principles. Cause While the employee?s Employee Data Card/Personnel Activity Form (PAF) did reflect the proper resource to be charged, the payroll software system was not adequately updated after the employee had changed positions in August 2018. Recommendation We recommend the District take steps to ensure all updates to the Employee Data Card/PAF?s are properly being updated in the payroll software system to charge the correct funding resource. View of Responsible Officials ___X___ Agree ______ Disagree
The District has implemented a process to review the payroll records against the multi-funded employee listing to ensure each employee is paid from the proper funding source.
FAC accepted this audit on December 19, 2018 — management decision was due June 19, 2019.
FAC accepted this audit on January 2, 2018 — management decision was due July 2, 2018.
FAC accepted this audit on January 5, 2017 — management decision was due July 5, 2017.
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