EIN: 952417783
UEI: LFKVYW6LH6L9
Audited by: Christy White Inc
Oversight agency: 84 [Department of Education]
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Data as of September 14, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 23, 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 23, 2026 (23 days ago).
What is a management decision? →FAC accepted this audit on January 8, 2025 — management decision was due July 8, 2025.
FAC accepted this audit on March 19, 2024 — management decision was due September 19, 2024.
FAC accepted this audit on March 28, 2023 — management decision was due September 28, 2023.
50000 ? Education Stabilization Fund Reporting (Significant Deficiency, Noncompliance) Federal Program Affected Program Name: Elementary and Secondary School Emergency Relief Fund III (ESSER III): Learning Loss Assistance Listing Number: 84.425U Pass-Through Entity: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria or Specific Requirements Local education agencies must comply with all reporting requirements that the Department of Education may reasonably require. Section 15011 of Division B of the Coronavirus Aid, Relief, and Economic Security (CARES) Act requires that a grantee submit quarterly reports. ESSER Funds awarded under the American Rescue Plan (ARP) Act of 2021 are subject to the same quarterly reporting requirements. Condition The District did not properly prepare the quarterly reports for the Elementary and Secondary School Emergency Relief Fund III (ESSER III): Learning Loss program. Questioned Costs There are no questioned costs associated with the condition identified. Context The condition was identified through review of a sample of the quarterly reports prepared for the program. In a sample of 11 quarterly reports, it was noted that one report did not accurately report the expenditures incurred for that quarter. Effect The District overreported expenditures for ARP ESSER funds and, as such, is not in compliance with the reporting requirements for the program. Cause It appears that the condition has materialized due to an anticipated year-end closing entry to transfer expenditures into the program not being posted. Repeat Finding No. Recommendation The District should implement a review process to ensure that the information reported in the quarterly reports is accurate. Corrective Action Plan and Views of Responsible Officials The District reported what was believed to be transferred into the program by the close of the fiscal year. Unfortunately, those expenses were not moved as the books were closed long after the reporting deadline. The report was adjusted with the CDE at the following reporting period and now reflect the correct expenditures. In the future, all related year-end transfers will be prioritized and completed prior to the reporting deadlines to ensure that they match.
Show full finding ▾Hide full finding ▴50000 ? Education Stabilization Fund Reporting (Significant Deficiency, Noncompliance) Federal Program Affected Program Name: Elementary and Secondary School Emergency Relief Fund III (ESSER III): Learning Loss Assistance Listing Number: 84.425U Pass-Through Entity: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria or Specific Requirements Local education agencies must comply with all reporting requirements that the Department of Education may reasonably require. Section 15011 of Division B of the Coronavirus Aid, Relief, and Economic Security (CARES) Act requires that a grantee submit quarterly reports. ESSER Funds awarded under the American Rescue Plan (ARP) Act of 2021 are subject to the same quarterly reporting requirements. Condition The District did not properly prepare the quarterly reports for the Elementary and Secondary School Emergency Relief Fund III (ESSER III): Learning Loss program. Questioned Costs There are no questioned costs associated with the condition identified. Context The condition was identified through review of a sample of the quarterly reports prepared for the program. In a sample of 11 quarterly reports, it was noted that one report did not accurately report the expenditures incurred for that quarter. Effect The District overreported expenditures for ARP ESSER funds and, as such, is not in compliance with the reporting requirements for the program. Cause It appears that the condition has materialized due to an anticipated year-end closing entry to transfer expenditures into the program not being posted. Repeat Finding No. Recommendation The District should implement a review process to ensure that the information reported in the quarterly reports is accurate. Corrective Action Plan and Views of Responsible Officials The District reported what was believed to be transferred into the program by the close of the fiscal year. Unfortunately, those expenses were not moved as the books were closed long after the reporting deadline. The report was adjusted with the CDE at the following reporting period and now reflect the correct expenditures. In the future, all related year-end transfers will be prioritized and completed prior to the reporting deadlines to ensure that they match.
The District reported what was believed to be transferred into the program by the close of the fiscal year. Unfortunately, those expenses were not moved as the books were closed long after the reporting deadline. The report was adjusted with the CDE at the following reporting period and now reflect the correct expenditures. In the future, all related year-end transfers will be prioritized and completed prior to the reporting deadlines to ensure that they match.
FAC accepted this audit on February 8, 2022 — management decision was due August 8, 2022.
FAC accepted this audit on January 5, 2021 — management decision was due July 5, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 20, 2018 — management decision was due June 20, 2019.
FAC accepted this audit on December 27, 2017 — management decision was due June 27, 2018.
FAC accepted this audit on December 18, 2016 — management decision was due June 18, 2017.
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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