EIN: 952459582
UEI: LTUUK2ZCJSY4
Audited by: Jeanette L Garcia & Associates
Oversight agency: 10 [Department of Agriculture]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 27, 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 November 27, 2026 (76 days from today).
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 12, 2024 — management decision was due September 12, 2024.
FAC accepted this audit on January 27, 2023 — management decision was due July 27, 2023.
FAC accepted this audit on February 7, 2022 — management decision was due August 7, 2022.
FAC accepted this audit on April 13, 2021 — management decision was due October 13, 2021.
FAC accepted this audit on April 1, 2020 — management decision was due October 1, 2020.
The District does not maintain a complete, up to date inventory of all equipment, including equipment purchased with Federal funds, and does not perform a physical inventory of all equipment acquired with Federal funding to be in compliance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Questioned Costs: Unknown. Context: Not Applicable Effect: The District is out of compliance with Equipment and Real Property Management compliance requirements by not keeping a record of all equipment and not performing a physical inventory of equipment at least once every two years to be in compliance with (2 CFR section 200.313(d) (2)). Cause: Unknown. Recommendation: The District should determine its complete inventory of equipment and update it regularly. The District should perform a physical inventory of equipment with a market value of $500 or more, at least once every two years.
Show full finding ▾Hide full finding ▴FINDING 2019-002 Code 50000 Equipment Management U.S. Department of Education passed through California Department of Education 84.010 Title I Specific Requirement: Local Education Agencies shall follow Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) for equipment acquired under Federal awards received from a Federal awarding agency. A detailed record of equipment purchased with Federal funds must be maintained. A physical inventory of equipment must be taken and the results reconciled with the equipment records at least once every two years (2 CFR section 200.313(d) (2)). Condition: The District does not maintain a complete, up to date inventory of all equipment, including equipment purchased with Federal funds, and does not perform a physical inventory of all equipment acquired with Federal funding to be in compliance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Questioned Costs: Unknown. Context: Not Applicable Effect: The District is out of compliance with Equipment and Real Property Management compliance requirements by not keeping a record of all equipment and not performing a physical inventory of equipment at least once every two years to be in compliance with (2 CFR section 200.313(d) (2)). Cause: Unknown. Recommendation: The District should determine its complete inventory of equipment and update it regularly. The District should perform a physical inventory of equipment with a market value of $500 or more, at least once every two years.
The District has hired staff (a manager and a technician) to manage a complete inventory and to update it regularly. The inventory will be completed using a bar code reader and Excel spreadsheet. The District has the former inventory and will add the information on a quarterly basis. This inventory will be completed by the end of the first quarter 2020 (March).
2018-002
FAC accepted this audit on February 4, 2019 — management decision was due August 4, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on December 27, 2017 — management decision was due June 27, 2018.
FAC accepted this audit on January 22, 2017 — management decision was due July 22, 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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