EIN: 956001410
UEI: VYQLZ5RJ4521
Audited by: CliftonLarsonAllen LLP
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 20, 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 20, 2026 (14 days ago).
What is a management decision? →FAC accepted this audit on January 17, 2025 — management decision was due July 17, 2025.
FAC accepted this audit on March 27, 2024 — management decision was due September 27, 2024.
During our testing, we noted the District did not have adequate internal controls designed to ensure construction related expenditures had prior approval from the pass-through entity for one out of the five construction related expenditures tested. Questioned costs: $145,718. Context: There were a total of five construction related expenditure projects charged to the federal program totaling $1,869,807 and all five were tested of which one project totaling $145,718 did not have the required prior approval from the pass-through entity. Cause: The District had turnover in the facilities department and this step was missed on one of the expenditures. Effect: The District did not obtain the prior approval from the pass-through entity on one of the construction related expenditure projects and resulting in noncompliance. Repeat Finding: No. Recommendation: We recommend the District design procedures and controls to ensure adequate prior approval of construction related expenditures charged to the Education Stabilization Fund program. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Show full finding ▾Hide full finding ▴Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of Equipment/Real Property Management. 2 CFR Part 200.439 specifies capital expenditures are unallowable as direct charges, except with the prior written approval of the Federal awarding agency or pass-through entity. 2 CFR Part 200.303 requires the District establish and maintain effective internal controls over the Federal award to ensure compliance with those provisions. Condition: During our testing, we noted the District did not have adequate internal controls designed to ensure construction related expenditures had prior approval from the pass-through entity for one out of the five construction related expenditures tested. Questioned costs: $145,718. Context: There were a total of five construction related expenditure projects charged to the federal program totaling $1,869,807 and all five were tested of which one project totaling $145,718 did not have the required prior approval from the pass-through entity. Cause: The District had turnover in the facilities department and this step was missed on one of the expenditures. Effect: The District did not obtain the prior approval from the pass-through entity on one of the construction related expenditure projects and resulting in noncompliance. Repeat Finding: No. Recommendation: We recommend the District design procedures and controls to ensure adequate prior approval of construction related expenditures charged to the Education Stabilization Fund program. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Recommendation: We recommend the District design procedures and controls to ensure adequate prior approval of construction related expenditures charged to the Education Stabilization Fund program. Explanation of disagreement with audit findings: There isno disagreement with the audit finding. District Response: Name of the contact person responsible for corrective action: Ruben Hernandez, Assistant Superintendent, Business Services. Planned completion date for corrective action plan: Immediate.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
FAC accepted this audit on February 23, 2022 — management decision was due August 23, 2022.
FAC accepted this audit on December 20, 2020 — management decision was due June 20, 2021.
The District did not verify if vendors were suspended or debarred before entering into a covered transaction. Context: There were a total of 6 vendors with contracts equaling or exceeding $25,000.Effect: The District is not in compliance with 2 CFR Section 180.220. Cause: Due to the staffing transitions that occurred in the 2019/20 fiscal year, the procedure to verify that vendors were not suspended or debarred was not implemented. Questioned Costs: None reported. Vendors tested were not suspended or debarred. Recommendation: The District should establish procedures to verify that vendors are not suspended or debarred before entering into a covered transaction. The District can do so by either checking SAM.gov, including an excerpt regarding the lack of federal exclusions in the vendor contract, or receiving a certification from the vendor that indicates as such. This procedure should be performed for contracts with new vendors, as well as renewed contracts with existing vendors. It is also recommended that the District document that this procedure occurred. Views of responsible officials and planned corrective actions: In the beginning of the 2019-2020 fiscal year, the District became aware of the requirement to verify that a vendor is in good standing through the System for Award Management (SAM) prior to entering into a contract. Vendors that were new to the District were reviewed through the SAM system and the verification date was noted on the vendor screen in the district's financial system. Due to a communication error, only new vendors were reviewed where each individual vendor entering into a contract of $25,000 or greater in value should have been verified.
Show full finding ▾Hide full finding ▴Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matter Federal Program: Title I, Part A - Low Income and Neglected CFDA Number: 84.010 Federal Award Number & Year: 14329 Federal Agency: U.S. Department of Education Name of Pass-Through Agency: California Department of Education Compliance Requirement Affected: Suspension and debarment (I) Repeat Finding: Yes - Finding 2019-001 from the year ended June 30, 2019. Criteria: When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and the agencies adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Covered transactions include procurement contracts for goods and services awarded that are expected to equal or exceed $25,000 or meet other criteria as specified in 2 CFR section 180.220. Condition: The District did not verify if vendors were suspended or debarred before entering into a covered transaction. Context: There were a total of 6 vendors with contracts equaling or exceeding $25,000.Effect: The District is not in compliance with 2 CFR Section 180.220. Cause: Due to the staffing transitions that occurred in the 2019/20 fiscal year, the procedure to verify that vendors were not suspended or debarred was not implemented. Questioned Costs: None reported. Vendors tested were not suspended or debarred. Recommendation: The District should establish procedures to verify that vendors are not suspended or debarred before entering into a covered transaction. The District can do so by either checking SAM.gov, including an excerpt regarding the lack of federal exclusions in the vendor contract, or receiving a certification from the vendor that indicates as such. This procedure should be performed for contracts with new vendors, as well as renewed contracts with existing vendors. It is also recommended that the District document that this procedure occurred. Views of responsible officials and planned corrective actions: In the beginning of the 2019-2020 fiscal year, the District became aware of the requirement to verify that a vendor is in good standing through the System for Award Management (SAM) prior to entering into a contract. Vendors that were new to the District were reviewed through the SAM system and the verification date was noted on the vendor screen in the district's financial system. Due to a communication error, only new vendors were reviewed where each individual vendor entering into a contract of $25,000 or greater in value should have been verified.
Planned corrective actions: In the beginning of the 2019-2020 fiscal year, the District became aware of the requirement to verify that a vendor is in good standing through the System for Award Management (SAM) prior to entering into a contract. Vendors that were new to the District were reviewed through the SAM system and the verification date was noted on the vendor screen in the district's financial system. Due to a communication error, only new vendors were reviewed where each individual vendor entering into a contract of $25,000 or greater in value should have been verified.
2019-001
The District did not consistently retain official written documentation for students who were removed from the cohort. Context: There were a total of 136 students removed from the 2019/20 cohort. There were 3 students in a sample of 17 students removed from the cohort with no written documentation or confirmation as to reason or enrollment in another school or appropriate program. Effect: Data on graduation rates is not accurately reported. Cause: No request for records was received by the school and/or the student did not enroll in another California school based on CALPADS data. The district did not review the cohort data to ensure individuals with no documentation remained in the cohort. Questioned Costs: None reported. Removal of students from the cohort does not affect federal funding. Recommendation: For exiting students that are removed from the cohort data, the District should establish a consistent process to document, in writing, that the student transferred to another school, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. For students that transfer to another school or educational program, the District must obtain written confirmation that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Views of responsible officials and planned corrective actions: The District will do the following: 1. Create a clear written policy for tracking enrollment and records requests for students who leave the District. 2. Annually train and retrain District and school site personnel responsible for maintaining student records, including enrollment data, on the procedures for documenting in Aeries, requests for student records from new schools, and reasonable and good faith efforts to locate students who have left the District in order to appropriately track student data in CALPADS. 3. Begin the process of identifying students who have left the District with whom we have no new school enrollment information and make reasonable and good faith efforts to locate the students and document in Aeries. 4. For students that do not have the appropriate documentation, ensure they remain in the cohort.
Show full finding ▾Hide full finding ▴Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matter Federal Program: Title I, Part A - Low Income and Neglected CFDA Number: 84.010 Federal Award Number & Year: 14329 Federal Agency: U.S. Department of Education Name of Pass-Through Agency: California Department of Education Compliance Requirement Affected: Special Tests and Provisions (N) Repeat Finding: No Criteria: To remove a student from the cohort data, a school or LEA must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or LEA must have official written documentation that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Condition: The District did not consistently retain official written documentation for students who were removed from the cohort. Context: There were a total of 136 students removed from the 2019/20 cohort. There were 3 students in a sample of 17 students removed from the cohort with no written documentation or confirmation as to reason or enrollment in another school or appropriate program. Effect: Data on graduation rates is not accurately reported. Cause: No request for records was received by the school and/or the student did not enroll in another California school based on CALPADS data. The district did not review the cohort data to ensure individuals with no documentation remained in the cohort. Questioned Costs: None reported. Removal of students from the cohort does not affect federal funding. Recommendation: For exiting students that are removed from the cohort data, the District should establish a consistent process to document, in writing, that the student transferred to another school, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. For students that transfer to another school or educational program, the District must obtain written confirmation that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Views of responsible officials and planned corrective actions: The District will do the following: 1. Create a clear written policy for tracking enrollment and records requests for students who leave the District. 2. Annually train and retrain District and school site personnel responsible for maintaining student records, including enrollment data, on the procedures for documenting in Aeries, requests for student records from new schools, and reasonable and good faith efforts to locate students who have left the District in order to appropriately track student data in CALPADS. 3. Begin the process of identifying students who have left the District with whom we have no new school enrollment information and make reasonable and good faith efforts to locate the students and document in Aeries. 4. For students that do not have the appropriate documentation, ensure they remain in the cohort.
Planned corrective actions: 1. Create a clear written policy for tracking enrollment and records requests for students who leave the District. 2. Annually train and retrain District and school site personnel responsible for maintaining student records, including enrollment data, on the procedures for documenting in Aeries, requests for student records from new schools, and reasonable and good faith efforts to locate students who have left the District in order to appropriately track student data in CALPADS. 3. Begin the process of identifying students who have left the District with whom we have no new school enrollment information and make reasonable and good faith efforts to locate the students and document in Aeries. 4. For students that do not have the appropriate documentation, ensure they remain in the cohort.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
The District did not verify if vendors were suspended or debarred before entering into a covered transaction. Context: There were a total of 15 vendors with contracts equaling or exceeding $25,000. Effect: The District is not in compliance with 2 CFR Section 180.220. Cause: Unknown. Questioned Costs and Units: None reported. Vendors tested were not suspended or debarred. Recommendation: The District should establish procedures to verify that vendors are not suspended or debarred before entering into a covered transaction. Views of responsible officials and planned corrective actions: The District has implemented procedures in the 2019/20 fiscal year to correct this compliance issue. District staff are now following procedures to verify that the District is not using vendors who either are suspended, or debarred using the SAM.gov website.
Show full finding ▾Hide full finding ▴Finding 2019-001 ? Suspension and Debarment 50000 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matter Federal Program: Special Education Cluster CFDA Number: 84.027 Federal Award Number & Year: Information not readily available Federal Agency: U.S. Department of Education Name of Pass-Through Agency: California Department of Education Compliance Requirement Affected: Suspension and debarment (I) Repeat Finding: Not a repeat finding. Criteria: When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and the agencies adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Covered transactions include procurement contracts for goods and services awarded that are expected to equal or exceed $25,000 or meet other criteria as specified in 2 CFR section 180.220. Condition: The District did not verify if vendors were suspended or debarred before entering into a covered transaction. Context: There were a total of 15 vendors with contracts equaling or exceeding $25,000. Effect: The District is not in compliance with 2 CFR Section 180.220. Cause: Unknown. Questioned Costs and Units: None reported. Vendors tested were not suspended or debarred. Recommendation: The District should establish procedures to verify that vendors are not suspended or debarred before entering into a covered transaction. Views of responsible officials and planned corrective actions: The District has implemented procedures in the 2019/20 fiscal year to correct this compliance issue. District staff are now following procedures to verify that the District is not using vendors who either are suspended, or debarred using the SAM.gov website.
Oversight Agency for Audit County of Orange Fullerton Joint Union High School District respectfully submits the following corrective action plan for the year ended June 30, 2019. Audit Period: July 1, 2018-June 30, 2019 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Section III?Federal Award Findings and Questioned Costs 19 ? 001 ? Suspension and Debarment Type of Finding: Compliance Type of Finding: Internal Control Federal Program: Special Education Cluster CFDA Number: 84.027 Federal Award Number & Year: Information not readily available Federal Agency: U.S. Department of Education Name of Pass-Through Agency: California Department of Education Compliance Requirement Affected: Suspension and debarment (I) Repeat Finding: Not a repeat finding. Recommendation: The District should establish procedures to verify that vendors are not suspended or debarred before entering into a covered transaction. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Planned corrective actions: The District has implemented procedures in the 2019/20 fiscal year to correct this compliance issue. District staff are now following procedures to verify that the District is not using vendors who either are suspended, or debarred using the SAM.gov website. Names(s) of the contact person(s) responsible for the corrective action: Joan Velasco, Assistant Superintendent Business Services Planned completion date for the corrective action plan: December 2019
FAC accepted this audit on December 20, 2018 — management decision was due June 20, 2019.
FAC accepted this audit on February 13, 2018 — management decision was due August 13, 2018.
FAC accepted this audit on February 6, 2017 — management decision was due August 6, 2017.
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