EIN: 956000127
UEI: RVLCKGNB9FF1
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 5, 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 5, 2026 (75 days from today).
What is a management decision? →Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: Title I Grants to Local Educational Agencies – Low Income and Neglected and Title I Grants to Local Educational Agencies – School Improvement Fund Federal Financial Assistance Listing: 84.010 Award Identification Number: 14329 and 15438 Award Year: 2024 Compliance Requirement: Special Tests and Provisions - Annual Report Card, High School Graduation Rate Type of Finding: Material Weakness in Internal Control over Compliance; Noncompliance Criteria Local Education Agencies (LEAs) must report graduation rate data for all public high schools at the school and LEA levels using the four-year adjusted cohort rate and, at an LEA’s discretion, one or more extended year adjusted cohort rates. Graduation rate data must be reported both in the aggregate and disaggregated by the subgroups in Section 1111(c)(2) of the Elementary and Secondary Education Act (ESEA), homeless status, status as a child in foster care using a four-year adjusted cohort graduation rate (and any extended year adjusted cohort rates) (ESEA sections 1111(h)(1)(C)(iii)(II) and 8101(23), (25)(20 USC 6311(h)(1)(C)(iii)(II) and 7801(23), (25))). Written documentation must be maintained to remove a student from the cohort. Condition The District did not adequately maintain written documentation for fourteen of the 60 sampled students that were removed from the cohort. Cause The condition arose due to lack of sufficient internal controls over compliance related to removal of students from the cohort. Effect The District has not complied with the requirement to maintain written documentation to remove a student from the cohort. Questioned Costs None reported. Context/Sampling: A nonstatistical sample of 40 students who were identified as removed from the cohort on the California Longitudinal Pupil Achievement Data System (CALPADS) 15.2 Cohort Outcome report was initially selected out of a population of 293. Four of the 40 sampled students identified as removed from the cohort did not have adequate written documentation to support the removal of the students. We expanded the nonstatistical sample to 60 out of 293 and found an additional 10 students who did not have adequate written documentation to support the removal of the students from the cohort. Repeat Finding No. Recommendation The District should ensure that they meet all of the requirements of ESEA. The District should revise their procedures to ensure that adequate written documentation for all students removed from the cohort is maintained and data input into the system is accurate.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Program Name: Title I Grants to Local Educational Agencies – Low Income and Neglected and Title I Grants to Local Educational Agencies – School Improvement Fund Federal Financial Assistance Listing: 84.010 Award Identification Number: 14329 and 15438 Award Year: 2024 Compliance Requirement: Special Tests and Provisions - Annual Report Card, High School Graduation Rate Type of Finding: Material Weakness in Internal Control over Compliance; Noncompliance Criteria Local Education Agencies (LEAs) must report graduation rate data for all public high schools at the school and LEA levels using the four-year adjusted cohort rate and, at an LEA’s discretion, one or more extended year adjusted cohort rates. Graduation rate data must be reported both in the aggregate and disaggregated by the subgroups in Section 1111(c)(2) of the Elementary and Secondary Education Act (ESEA), homeless status, status as a child in foster care using a four-year adjusted cohort graduation rate (and any extended year adjusted cohort rates) (ESEA sections 1111(h)(1)(C)(iii)(II) and 8101(23), (25)(20 USC 6311(h)(1)(C)(iii)(II) and 7801(23), (25))). Written documentation must be maintained to remove a student from the cohort. Condition The District did not adequately maintain written documentation for fourteen of the 60 sampled students that were removed from the cohort. Cause The condition arose due to lack of sufficient internal controls over compliance related to removal of students from the cohort. Effect The District has not complied with the requirement to maintain written documentation to remove a student from the cohort. Questioned Costs None reported. Context/Sampling: A nonstatistical sample of 40 students who were identified as removed from the cohort on the California Longitudinal Pupil Achievement Data System (CALPADS) 15.2 Cohort Outcome report was initially selected out of a population of 293. Four of the 40 sampled students identified as removed from the cohort did not have adequate written documentation to support the removal of the students. We expanded the nonstatistical sample to 60 out of 293 and found an additional 10 students who did not have adequate written documentation to support the removal of the students from the cohort. Repeat Finding No. Recommendation The District should ensure that they meet all of the requirements of ESEA. The District should revise their procedures to ensure that adequate written documentation for all students removed from the cohort is maintained and data input into the system is accurate.
The District's management acknowledges and concurs with the finding regarding the maintenance of documentation for students removed from the graduation cohort. We recognize the importance of strictly adhering to the Elementary and Secondary Education Act (ESEA) requirements to ensure the integrity of the four-year adjusted cohort graduation rate. Following the audit exit conference, District leadership met with staff from the Information Technology (CALPADS team), Educational Services departments and also site staff to discuss the root causes of the missing documentation. The District is committed to strengthening internal controls and ensuring that every student status change is backed by the specific evidentiary standards required by federal and state regulations.
FAC accepted this audit on April 4, 2023 — management decision was due October 4, 2023.
50000 ? Private School Participation (Significant Deficiency, Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Federal Program: Title I Grants to Local Educational Agencies ALN Number: 84.010 Compliance Requirement: Special Tests and Provisions ? Private School Participation Type of Finding: Significant Deficiency and Other Matters Criteria or Specific Requirements Per Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a), Local Education Agencies (LEAs) must provide timely and meaningful consultations with appropriate officials of private schools. LEAs must be able to demonstrate that eligible private schools were contacted and notified of the opportunity to participate in the Title I, Part A program. Condition Through inquiry with District personnel. It appears that records were not maintained or could not be located to demonstrate that private schools had been contacted and notified of the opportunity to participate in Title I for the current year. Questioned Costs There were no questioned costs associated with the condition identified. Context The condition was identified through inquiry with District personnel and request for documentation to support meaningful consultations being held. Effect The District was not in compliance with Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a). Cause The condition may have materialized as a result of oversight to maintain the documentation. Repeat Finding No. Recommendation It is recommended that the District maintain private school correspondence records, minutes from meetings with private school representatives, and written affirmations from private school officials to demonstrate compliance with provisions under Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a).
Show full finding ▾Hide full finding ▴50000 ? Private School Participation (Significant Deficiency, Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Federal Program: Title I Grants to Local Educational Agencies ALN Number: 84.010 Compliance Requirement: Special Tests and Provisions ? Private School Participation Type of Finding: Significant Deficiency and Other Matters Criteria or Specific Requirements Per Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a), Local Education Agencies (LEAs) must provide timely and meaningful consultations with appropriate officials of private schools. LEAs must be able to demonstrate that eligible private schools were contacted and notified of the opportunity to participate in the Title I, Part A program. Condition Through inquiry with District personnel. It appears that records were not maintained or could not be located to demonstrate that private schools had been contacted and notified of the opportunity to participate in Title I for the current year. Questioned Costs There were no questioned costs associated with the condition identified. Context The condition was identified through inquiry with District personnel and request for documentation to support meaningful consultations being held. Effect The District was not in compliance with Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a). Cause The condition may have materialized as a result of oversight to maintain the documentation. Repeat Finding No. Recommendation It is recommended that the District maintain private school correspondence records, minutes from meetings with private school representatives, and written affirmations from private school officials to demonstrate compliance with provisions under Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a).
The District had a significant turnover in the Education Services Department in FY 2021-2022 and the backup documentation to demonstrate that contact was made with identified eligible private school was not located. It should be noted that there are currently procedures in place to ascertain that contact is made with all eligible private schools and kept on file in a manner that meets all requirements for compliance. As a result, this evidence remains available for subsequent school years.
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