EIN: 956000025
UEI: HNEAQFHNYBB3
Data as of August 19, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 28, 2024. 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 September 28, 2024, which was (691 days ago).
What is a management decision? →FINDING #2023-001: EDUCATION STABILZIATION FUNDS – INDIRECT COSTS (50000) Federal Programs Affected: Program Name: Expanded Learning Opportunities (ELO) Grant ESSER II State Reserve Assistance Listing Number: 84.425 Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant GEER II Assistance Listing Number: 84.425 Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Program Name: Expanded Learning Opportunities (ELO) Grant: ESSER III State Reserve Emergency Needs Assistance Listing Number: 84.425 Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria: The United States Department of Education has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California local education agencies (LEAs). The CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. For the Education Stabilization Fund (ESF) Program, Education Code Section 38101(c) limits school district indirect costs to the lesser of the District’s individual CDE approved indirect cost rate or the statewide average indirect rate. For ESF programs included under the Expanded Learning Opportunities (ELO) Grant, indirect costs are not allowable. Condition: During our compliance procedures related to activities allowed or unallowed, we noted that the District charged unallowable indirect costs totaling $176,938 to the ELO Grant portions of the ESF Program. Context: The condition was identified through recalculation of the indirect costs charged to the federal programs. Cause: The condition identified appears to be due to the District not being familiar with the indirect cost requirements for each of the affected federal grants. Effect: The District charged unallowed expenditures to the programs. Questioned Costs: $176,938, the amount of indirect costs charged to the programs. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the District implements a review process for indirect costs, which should include review of relevant grant agreements and relevant federal guidance. Views of Responsible Officials: See Corrective Action Plan on following page.
Corrective Action Plan to Audit Finding #2023-001: It was determined at the end of the 2022-2023 school year that $176,938 of indirect costs were charged to the Education Stabilization Fund in error. Prior to the start of the 2022-2023 school year, we were informed that the guidelines changed for some funding sources regarding indirect costs. We will be correcting the action as instructed in our books and will implement an annual review process for funding sources to ensure that we are able to implement all guidelines Sincerely, Denise R. Jaramillo, Ed. D. Superintendent
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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