EIN: 946002764
UEI: ZR9XWKWNH1E8
Single Audit filed under EINs: 562652246, 680317570, 680372563, 680482837
That audit also covers EIN: 942886606 · unlinked EINs have no separate FAC filing
Audited by: Robertson & Associates, CPAs
Oversight agency: 84 [Department of Education]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 18, 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 February 18, 2027 (169 days from today).
What is a management decision? →FAC accepted this audit on May 1, 2025 — management decision was due November 1, 2025.
FAC accepted this audit on August 18, 2026 — management decision was due February 18, 2027.
FAC accepted this audit on April 4, 2024 — management decision was due October 4, 2024.
2022-004 Documentation to support - Elementary and Secondary School Emergency Relief State Code 50000 Federal Compliance Program Name: Elementary and Secondary School Emergency Relief (ESSER, ESSER I, ESSER II, ESSER III, and Learning Loss) Fund Federal Financial Assistance Listing Numbers: 84.425, 84.425C and 84.425U Federal Agency: U.S Department of Education Compliance Requirements: A. Activities Allowed or Unallowed; B. Allowable Cost Principles; F. Equipment/ Real Property/ Management Criteria A. Activities Allowed or Unallowed Funds may be used for a wide range of activities to address needs arising from the coronavirus pandemic as listed in Section 18003(d) of the CARES Act. B. Allowable Cost Principles 2 CRF Section 200.430(i) requires the LEA to maintain records generally maintained for salaries and wages. F. Equipment/ Real Property/ Management For capital equipment or improvements to land, buildings, or equipment that were purchased with grant funds, the governor or State Educational Agency (SEA), as the pass-through entity, must provide prior approval to subrecipients. Condition Documentation to support the propriety of non-payroll and payroll expenditures (e.g. date, purpose, amount, classification, approval, etc.) was unavailable or nonexistent for planned audit procedures related to internal control testing and substantive testing of compliance to be performed. Effect District staff was unable to provide sufficient and appropriate audit evidence related to expenses. Cause An effective disbursement system and labor distribution system to ensure compliance with the requirements of the program has either not been established or is not working as designed. Questioned Cost The scope of our work was not sufficient to identify and report on the related questioned costs. Repeat Finding This is not a repeat finding. Recommendation Establish a disbursement process that accounts for all expenditures and establish a time documentation process that accounts for the total activity for which each employee is compensated by federal funds. Design internal procedures to ensure a clear audit trail of compliance with specific federal program compliance requirements exists. District Response and Action Plan Siskiyou Union High School District has replaced all upper management as of October 1, 2024. The Superintendent was replaced as of July 1, 2024. The Chief Business Officer resigned in October and a new Chief Business Officer is in the process of being hired. The new Superintendent has secured a long time and trusted Interim Chief Business Officer to support the District in this transition time. The Board of Trustees is very aware of the lack of key compliant processes that have been in place over the last three years and have taken stringent and aggressive action to correct the problem by hiring an experienced Superintendent.
Show full finding ▾Hide full finding ▴2022-004 Documentation to support - Elementary and Secondary School Emergency Relief State Code 50000 Federal Compliance Program Name: Elementary and Secondary School Emergency Relief (ESSER, ESSER I, ESSER II, ESSER III, and Learning Loss) Fund Federal Financial Assistance Listing Numbers: 84.425, 84.425C and 84.425U Federal Agency: U.S Department of Education Compliance Requirements: A. Activities Allowed or Unallowed; B. Allowable Cost Principles; F. Equipment/ Real Property/ Management Criteria A. Activities Allowed or Unallowed Funds may be used for a wide range of activities to address needs arising from the coronavirus pandemic as listed in Section 18003(d) of the CARES Act. B. Allowable Cost Principles 2 CRF Section 200.430(i) requires the LEA to maintain records generally maintained for salaries and wages. F. Equipment/ Real Property/ Management For capital equipment or improvements to land, buildings, or equipment that were purchased with grant funds, the governor or State Educational Agency (SEA), as the pass-through entity, must provide prior approval to subrecipients. Condition Documentation to support the propriety of non-payroll and payroll expenditures (e.g. date, purpose, amount, classification, approval, etc.) was unavailable or nonexistent for planned audit procedures related to internal control testing and substantive testing of compliance to be performed. Effect District staff was unable to provide sufficient and appropriate audit evidence related to expenses. Cause An effective disbursement system and labor distribution system to ensure compliance with the requirements of the program has either not been established or is not working as designed. Questioned Cost The scope of our work was not sufficient to identify and report on the related questioned costs. Repeat Finding This is not a repeat finding. Recommendation Establish a disbursement process that accounts for all expenditures and establish a time documentation process that accounts for the total activity for which each employee is compensated by federal funds. Design internal procedures to ensure a clear audit trail of compliance with specific federal program compliance requirements exists. District Response and Action Plan Siskiyou Union High School District has replaced all upper management as of October 1, 2024. The Superintendent was replaced as of July 1, 2024. The Chief Business Officer resigned in October and a new Chief Business Officer is in the process of being hired. The new Superintendent has secured a long time and trusted Interim Chief Business Officer to support the District in this transition time. The Board of Trustees is very aware of the lack of key compliant processes that have been in place over the last three years and have taken stringent and aggressive action to correct the problem by hiring an experienced Superintendent.
Submission Date – October 17, 2024 2022-004 Documentation to support - Elementary and Secondary School Emergency Relief State Code 50000 Federal Compliance Program Name: Elementary and Secondary School Emergency Relief (ESSER, ESSER I, ESSER II, ESSER III, and Learning Loss) Fund Federal Financial Assistance Listing Numbers: 84.425, 84.425C and 84.425U Federal Agency: U.S Department of Education Compliance Requirements: A. Activities Allowed or Unallowed; B. Allowable Cost Principles; F. Equipment/ Real Property/ Management Description of Finding Documentation to support the propriety of non-payroll and payroll expenditures (e.g. date, purpose, amount, classification, approval, etc.) was unavailable or nonexistent for planned audit procedures related to internal control testing and substantive testing of compliance to be performed. Statement of Concurrence The Siskiyou Union High School District confirms that we did not supply the non-payroll and payroll expenditures. Corrective Action We have sourced all of the propriety of non-payroll and payroll expenditures (e.g. date, purpose, amount, classification, approval, etc.) for the 2022-2023 audit year and will be able to provide the information Name of Contact Marie Caldwell, Superintendent Email - mcaldwell@sisuhsd.net Phone - 530-926-3006 Projected Completion Date We will be monitoring the corrective action plan quarterly to ensure it is being followed.
FAC accepted this audit on November 22, 2024 — management decision was due May 22, 2025.
2022-004 Documentation to support - Elementary and Secondary School Emergency Relief State Code 50000 Federal Compliance Program Name: Elementary and Secondary School Emergency Relief (ESSER, ESSER I, ESSER II, ESSER III, and Learning Loss) Fund Federal Financial Assistance Listing Numbers: 84.425, 84.425C and 84.425U Federal Agency: U.S Department of Education Compliance Requirements: A. Activities Allowed or Unallowed; B. Allowable Cost Principles; F. Equipment/ Real Property/ Management Criteria A. Activities Allowed or Unallowed Funds may be used for a wide range of activities to address needs arising from the coronavirus pandemic as listed in Section 18003(d) of the CARES Act. B. Allowable Cost Principles 2 CRF Section 200.430(i) requires the LEA to maintain records generally maintained for salaries and wages. F. Equipment/ Real Property/ Management For capital equipment or improvements to land, buildings, or equipment that were purchased with grant funds, the governor or State Educational Agency (SEA), as the pass-through entity, must provide prior approval to subrecipients. Condition Documentation to support the propriety of non-payroll and payroll expenditures (e.g. date, purpose, amount, classification, approval, etc.) was unavailable or nonexistent for planned audit procedures related to internal control testing and substantive testing of compliance to be performed. Effect District staff was unable to provide sufficient and appropriate audit evidence related to expenses. Cause An effective disbursement system and labor distribution system to ensure compliance with the requirements of the program has either not been established or is not working as designed. Questioned Cost The scope of our work was not sufficient to identify and report on the related questioned costs. Repeat Finding This is not a repeat finding. Recommendation Establish a disbursement process that accounts for all expenditures and establish a time documentation process that accounts for the total activity for which each employee is compensated by federal funds. Design internal procedures to ensure a clear audit trail of compliance with specific federal program compliance requirements exists. District Response and Action Plan Siskiyou Union High School District has replaced all upper management as of October 1, 2024. The Superintendent was replaced as of July 1, 2024. The Chief Business Officer resigned in October and a new Chief Business Officer is in the process of being hired. The new Superintendent has secured a long time and trusted Interim Chief Business Officer to support the District in this transition time. The Board of Trustees is very aware of the lack of key compliant processes that have been in place over the last three years and have taken stringent and aggressive action to correct the problem by hiring an experienced Superintendent.
Show full finding ▾Hide full finding ▴2022-004 Documentation to support - Elementary and Secondary School Emergency Relief State Code 50000 Federal Compliance Program Name: Elementary and Secondary School Emergency Relief (ESSER, ESSER I, ESSER II, ESSER III, and Learning Loss) Fund Federal Financial Assistance Listing Numbers: 84.425, 84.425C and 84.425U Federal Agency: U.S Department of Education Compliance Requirements: A. Activities Allowed or Unallowed; B. Allowable Cost Principles; F. Equipment/ Real Property/ Management Criteria A. Activities Allowed or Unallowed Funds may be used for a wide range of activities to address needs arising from the coronavirus pandemic as listed in Section 18003(d) of the CARES Act. B. Allowable Cost Principles 2 CRF Section 200.430(i) requires the LEA to maintain records generally maintained for salaries and wages. F. Equipment/ Real Property/ Management For capital equipment or improvements to land, buildings, or equipment that were purchased with grant funds, the governor or State Educational Agency (SEA), as the pass-through entity, must provide prior approval to subrecipients. Condition Documentation to support the propriety of non-payroll and payroll expenditures (e.g. date, purpose, amount, classification, approval, etc.) was unavailable or nonexistent for planned audit procedures related to internal control testing and substantive testing of compliance to be performed. Effect District staff was unable to provide sufficient and appropriate audit evidence related to expenses. Cause An effective disbursement system and labor distribution system to ensure compliance with the requirements of the program has either not been established or is not working as designed. Questioned Cost The scope of our work was not sufficient to identify and report on the related questioned costs. Repeat Finding This is not a repeat finding. Recommendation Establish a disbursement process that accounts for all expenditures and establish a time documentation process that accounts for the total activity for which each employee is compensated by federal funds. Design internal procedures to ensure a clear audit trail of compliance with specific federal program compliance requirements exists. District Response and Action Plan Siskiyou Union High School District has replaced all upper management as of October 1, 2024. The Superintendent was replaced as of July 1, 2024. The Chief Business Officer resigned in October and a new Chief Business Officer is in the process of being hired. The new Superintendent has secured a long time and trusted Interim Chief Business Officer to support the District in this transition time. The Board of Trustees is very aware of the lack of key compliant processes that have been in place over the last three years and have taken stringent and aggressive action to correct the problem by hiring an experienced Superintendent.
Submission Date – October 17, 2024 2022-004 Documentation to support - Elementary and Secondary School Emergency Relief State Code 50000 Federal Compliance Program Name: Elementary and Secondary School Emergency Relief (ESSER, ESSER I, ESSER II, ESSER III, and Learning Loss) Fund Federal Financial Assistance Listing Numbers: 84.425, 84.425C and 84.425U Federal Agency: U.S Department of Education Compliance Requirements: A. Activities Allowed or Unallowed; B. Allowable Cost Principles; F. Equipment/ Real Property/ Management Description of Finding Documentation to support the propriety of non-payroll and payroll expenditures (e.g. date, purpose, amount, classification, approval, etc.) was unavailable or nonexistent for planned audit procedures related to internal control testing and substantive testing of compliance to be performed. Statement of Concurrence The Siskiyou Union High School District confirms that we did not supply the non-payroll and payroll expenditures. Corrective Action We have sourced all of the propriety of non-payroll and payroll expenditures (e.g. date, purpose, amount, classification, approval, etc.) for the 2022-2023 audit year and will be able to provide the information Name of Contact Marie Caldwell, Superintendent Email - mcaldwell@sisuhsd.net Phone - 530-926-3006 Projected Completion Date We will be monitoring the corrective action plan quarterly to ensure it is being followed.
FAC accepted this audit on September 22, 2022 — management decision was due March 22, 2023.
2021-007 Personnel Activity Reports (PARs) 10.553 - Child Nutrition - School Programs State Code 30000 Internal Control / 50000 Federal Compliance Criteria OMB Circular A-87 is a policy directive affecting what costs are allowable charges to federal programs, what costs are not allowable, and how costs must be documented. OMB Circular A-87 applies to all local educational agencies (LEAs) receiving federal funds. The California School Accounting Manual (CSAM), Procedure 905 Documenting Salaries and Wages, reiterates LEAs requirement to follow OMB Circular A-87 and also details the LEA?s requirements for documenting salaries and wages charged to state funded programs. Condition The District did not properly document salaries and wages charged to federal and state categorical programs by use of Annual, Semiannual or Monthly Certifications or Personal Activity Reports (PARs). Effect The District is out of compliance of federal time accounting requirements. Cause The District did not follow procedures established by Office of Management and Budget (OMB) Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments and, as required by Education Code ?41010, the California School Accounting Manual (CSAM). Questioned Cost There are no related questioned costs. Recommendation The District should document salaries and wages charged to federal and state categorical programs in accordance with policies and procedures established in OMB Circular A-87 and the CSAM. District Response and Action Plan The District discovered the lack of documentation during the 2020-21 audit on-site visit with auditors. It has been completed for the 2021-22 year-end while closing the books.
Show full finding ▾Hide full finding ▴2021-007 Personnel Activity Reports (PARs) 10.553 - Child Nutrition - School Programs State Code 30000 Internal Control / 50000 Federal Compliance Criteria OMB Circular A-87 is a policy directive affecting what costs are allowable charges to federal programs, what costs are not allowable, and how costs must be documented. OMB Circular A-87 applies to all local educational agencies (LEAs) receiving federal funds. The California School Accounting Manual (CSAM), Procedure 905 Documenting Salaries and Wages, reiterates LEAs requirement to follow OMB Circular A-87 and also details the LEA?s requirements for documenting salaries and wages charged to state funded programs. Condition The District did not properly document salaries and wages charged to federal and state categorical programs by use of Annual, Semiannual or Monthly Certifications or Personal Activity Reports (PARs). Effect The District is out of compliance of federal time accounting requirements. Cause The District did not follow procedures established by Office of Management and Budget (OMB) Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments and, as required by Education Code ?41010, the California School Accounting Manual (CSAM). Questioned Cost There are no related questioned costs. Recommendation The District should document salaries and wages charged to federal and state categorical programs in accordance with policies and procedures established in OMB Circular A-87 and the CSAM. District Response and Action Plan The District discovered the lack of documentation during the 2020-21 audit on-site visit with auditors. It has been completed for the 2021-22 year-end while closing the books.
Corrective Action Plan For the Fiscal Year Ended June 30, 2021 Section III ? Federal Award Findings and Questioned Costs Finding 2021-007 Personnel Activity Reports (PARs) 10.553 - Child Nutrition - School Programs State Code 30000 Internal Control / 50000 Federal Compliance Statement of Concurrence The District concurs with this finding. The District was in transition with staffing during the 2020-21 FY and did not complete the required PARs for salaries and wages for federal and state categorial programs. Corrective Action The District discovered the lack of documentation during the 2020-21 audit on-site visit with auditors. It has been completed for the 2021-22-year end while closing the books. Name of Contact Melissa Ericsson mericsson@sisuhsd.net (530) 926-3006 Projected Completion Date Projected Completion Date Implemented in fiscal year 2021-22.
FAC accepted this audit on April 24, 2023 — management decision was due October 24, 2023.
2021-007 Personnel Activity Reports (PARs) 10.553 - Child Nutrition - School Programs State Code 30000 Internal Control / 50000 Federal Compliance Criteria OMB Circular A-87 is a policy directive affecting what costs are allowable charges to federal programs, what costs are not allowable, and how costs must be documented. OMB Circular A-87 applies to all local educational agencies (LEAs) receiving federal funds. The California School Accounting Manual (CSAM), Procedure 905 Documenting Salaries and Wages, reiterates LEAs requirement to follow OMB Circular A-87 and also details the LEA?s requirements for documenting salaries and wages charged to state funded programs. Condition The District did not properly document salaries and wages charged to federal and state categorical programs by use of Annual, Semiannual or Monthly Certifications or Personal Activity Reports (PARs). Effect The District is out of compliance of federal time accounting requirements. Cause The District did not follow procedures established by Office of Management and Budget (OMB) Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments and, as required by Education Code ?41010, the California School Accounting Manual (CSAM). Questioned Cost There are no related questioned costs. Recommendation The District should document salaries and wages charged to federal and state categorical programs in accordance with policies and procedures established in OMB Circular A-87 and the CSAM. District Response and Action Plan The District discovered the lack of documentation during the 2020-21 audit on-site visit with auditors. It has been completed for the 2021-22 year-end while closing the books.
Show full finding ▾Hide full finding ▴2021-007 Personnel Activity Reports (PARs) 10.553 - Child Nutrition - School Programs State Code 30000 Internal Control / 50000 Federal Compliance Criteria OMB Circular A-87 is a policy directive affecting what costs are allowable charges to federal programs, what costs are not allowable, and how costs must be documented. OMB Circular A-87 applies to all local educational agencies (LEAs) receiving federal funds. The California School Accounting Manual (CSAM), Procedure 905 Documenting Salaries and Wages, reiterates LEAs requirement to follow OMB Circular A-87 and also details the LEA?s requirements for documenting salaries and wages charged to state funded programs. Condition The District did not properly document salaries and wages charged to federal and state categorical programs by use of Annual, Semiannual or Monthly Certifications or Personal Activity Reports (PARs). Effect The District is out of compliance of federal time accounting requirements. Cause The District did not follow procedures established by Office of Management and Budget (OMB) Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments and, as required by Education Code ?41010, the California School Accounting Manual (CSAM). Questioned Cost There are no related questioned costs. Recommendation The District should document salaries and wages charged to federal and state categorical programs in accordance with policies and procedures established in OMB Circular A-87 and the CSAM. District Response and Action Plan The District discovered the lack of documentation during the 2020-21 audit on-site visit with auditors. It has been completed for the 2021-22 year-end while closing the books.
Corrective Action Plan For the Fiscal Year Ended June 30, 2021 Section III ? Federal Award Findings and Questioned Costs Finding 2021-007 Personnel Activity Reports (PARs) 10.553 - Child Nutrition - School Programs State Code 30000 Internal Control / 50000 Federal Compliance Statement of Concurrence The District concurs with this finding. The District was in transition with staffing during the 2020-21 FY and did not complete the required PARs for salaries and wages for federal and state categorial programs. Corrective Action The District discovered the lack of documentation during the 2020-21 audit on-site visit with auditors. It has been completed for the 2021-22-year end while closing the books. Name of Contact Melissa Ericsson mericsson@sisuhsd.net (530) 926-3006 Projected Completion Date Projected Completion Date Implemented in fiscal year 2021-22.
FAC accepted this audit on March 28, 2018 — management decision was due September 28, 2018.
FAC accepted this audit on January 4, 2017 — management decision was due July 4, 2017.
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