EIN: 956001800
UEI: N6BWLJM9P1D7
Audited by: Eide Bailly LLP
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 December 18, 2025. 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 June 18, 2026 (82 days ago).
What is a management decision? →FAC accepted this audit on December 19, 2024 — management decision was due June 19, 2025.
50000 – Reporting (Significant Deficiency in Internal Controls, Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Names: COVID-19 - Elementary and Secondary School Emergency Relief Funds Assistance Listing Number: 84.425 Compliance Requirement – L (Reporting) Criteria or Specific Requirements Per Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or pass-through entity. Condition The District was unable to provide supporting documents for expenditures and Full-Time Equivalent (FTE) positions, for multiple date ranges, on the ESSER Annual Data Collection: General ESSER Information Report that was submitted to the California Department of Education. Cause The identified condition appears to have materialized due to insufficient procedures related to the review process. Effect The District has not complied with the requirement identified in Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.333. Questioned Costs There were no questioned costs associated with the identified condition. Context/Sampling The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the annual report. Repeat Finding Yes, see prior year finding 2023-003. Recommendation The District should ensure that expenditures and Full-Time Equivalent (FTE) positions are reported on the District’s ESSER Annual Data Collection: General ESSER Information Report based on actual FTE positions.
Show full finding ▾Hide full finding ▴50000 – Reporting (Significant Deficiency in Internal Controls, Noncompliance) Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Names: COVID-19 - Elementary and Secondary School Emergency Relief Funds Assistance Listing Number: 84.425 Compliance Requirement – L (Reporting) Criteria or Specific Requirements Per Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or pass-through entity. Condition The District was unable to provide supporting documents for expenditures and Full-Time Equivalent (FTE) positions, for multiple date ranges, on the ESSER Annual Data Collection: General ESSER Information Report that was submitted to the California Department of Education. Cause The identified condition appears to have materialized due to insufficient procedures related to the review process. Effect The District has not complied with the requirement identified in Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.333. Questioned Costs There were no questioned costs associated with the identified condition. Context/Sampling The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the annual report. Repeat Finding Yes, see prior year finding 2023-003. Recommendation The District should ensure that expenditures and Full-Time Equivalent (FTE) positions are reported on the District’s ESSER Annual Data Collection: General ESSER Information Report based on actual FTE positions.
The District had new staff and reporting documentation was not compiled in order to reconcile the amounts. Moving forward all documentation will be kept by two fiscal team members. The District was never notified by the California Department of Education or the Auditors that there was an obligation to correct prior year FTE amounts in the next reporting period and therefor this has not yet been corrected. During the next open reporting period, the District will recreate all of the FTE reports and enter new data as required by the Audit team.
2023-003
FAC accepted this audit on March 26, 2024 — management decision was due September 26, 2024.
Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Names: COVID-19 - Elementary and Secondary School Emergency Relief Funds Assistance Listing Number: 84.425 Compliance Requirement – L (Reporting) Criteria or Specific Requirements Per Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or pass-through entity. Condition The District misreported expenditures and Full-Time Equivalent (FTE) positions, for multiple date ranges, on the ESSER Annual Data Collection: General ESSER Information Report that was submitted to the California Department of Education. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the reports. Effect The District has not complied with the requirement identified in Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the review process. Repeat Finding No. Recommendation The District should ensure that expenditures and Full-Time Equivalent (FTE) positions are reported on the District’s ESSER Annual Data Collection: General ESSER Information Report based on actual FTE positions.
Show full finding ▾Hide full finding ▴Federal Program Affected Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Names: COVID-19 - Elementary and Secondary School Emergency Relief Funds Assistance Listing Number: 84.425 Compliance Requirement – L (Reporting) Criteria or Specific Requirements Per Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.333, financial records and supporting documents pertinent to a Federal award must be retained for a period of three years from the date of submission of expenditure reports to the awarding agency or pass-through entity. Condition The District misreported expenditures and Full-Time Equivalent (FTE) positions, for multiple date ranges, on the ESSER Annual Data Collection: General ESSER Information Report that was submitted to the California Department of Education. Questioned Costs There were no questioned costs associated with the identified condition. Context The condition was identified through inquiry with District personnel and through the review of documentation used to prepare the reports. Effect The District has not complied with the requirement identified in Title 2 U.S. Code of Federal Regulations Part 200, Subpart D, Section 200.333. Cause The identified condition appears to have materialized due to insufficient procedures related to the review process. Repeat Finding No. Recommendation The District should ensure that expenditures and Full-Time Equivalent (FTE) positions are reported on the District’s ESSER Annual Data Collection: General ESSER Information Report based on actual FTE positions.
The District will verify reporting dates and ranges prior to completion reports.
FAC accepted this audit on March 27, 2023 — management decision was due September 27, 2023.
Through inquiry with District personnel, it appears that the District did not provide timely and meaningful consultations with all private schools regarding the opportunity to participate in the Title I, Part A program for the 2021-2022 school year. Questioned Costs: There were no questioned costs identified. Context: The condition was identified as a result of the auditor's inquiry with District personnel. Effect: The District is not in compliance with Title 34, Code of Federal Regulations, Subpart B, Chapter II, Section 200.63(a). Cause: The condition identified appears to have materialized due to the District not being aware that certain private schools were required to be consulted with for the 2021-2022 school year. Repeat Finding: No. Recommendation: It is recommended that the District review the listing of eligible private schools and maintain private school correspondence records, minutes from meetings with private school representatives, and written affirmations from private school officials to demonstrate compliance with provisions of Title 34, Code of Federal Regulations, Subpart B, Chapter II, Section 200.63(a). Corrective Action Plan and Views of Responsible Officials: The District will document all correspondence with private schools who may benefit from Federal funding based on student population. This will include documented calls with dates, times, and private school staff names.
Show full finding ▾Hide full finding ▴2022-001 50000 ? Title I, Part A ? Private School Participation (Significant Deficiency, Noncompliance) Federal Program Affected: Program Name: Title I, Part A, Basic Grants Low-Income and Neglected Assistance Listing Number: 84.010 Pass-Through Agency: California Department of Education Federal Agency: U.S. Department of Education Criteria or Specific Requirements: Per Title 34, Code of Federal Regulations, Subpart B, Chapter II, Section 200.63(a), local education agencies (LEAs) must provide timely and meaningful consultations with appropriate officials of private schools regarding the opportunity for eligible private school children to participate in Title I programs. Condition: Through inquiry with District personnel, it appears that the District did not provide timely and meaningful consultations with all private schools regarding the opportunity to participate in the Title I, Part A program for the 2021-2022 school year. Questioned Costs: There were no questioned costs identified. Context: The condition was identified as a result of the auditor's inquiry with District personnel. Effect: The District is not in compliance with Title 34, Code of Federal Regulations, Subpart B, Chapter II, Section 200.63(a). Cause: The condition identified appears to have materialized due to the District not being aware that certain private schools were required to be consulted with for the 2021-2022 school year. Repeat Finding: No. Recommendation: It is recommended that the District review the listing of eligible private schools and maintain private school correspondence records, minutes from meetings with private school representatives, and written affirmations from private school officials to demonstrate compliance with provisions of Title 34, Code of Federal Regulations, Subpart B, Chapter II, Section 200.63(a). Corrective Action Plan and Views of Responsible Officials: The District will document all correspondence with private schools who may benefit from Federal funding based on student population. This will include documented calls with dates, times, and private school staff names.
Corrective Action Plan and Views of Responsible Officials The District will document all correspondence with private schools who may benefit from Federal funding based on student population. This will include documented calls with dates, times, and private school staff names.
The District charged unallowable indirect costs totaling $59,734 to the ELO Grant portion of the ESF Program. Questioned Costs: The condition identified above resulted in $59,734 of questioned costs for unallowable indirect costs charged to the grant funds. Context: The condition was identified through recalculation of the indirect costs charged to the federal programs. Effect: The District has charged unallowable expenditures 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 federal programs. Repeat Finding: No. 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. Corrective Action Plan and Views of Responsible Officials The District will review and verify with District auditors all funding programs to verify allowable indirect costs.
Show full finding ▾Hide full finding ▴2022-002 50000 ? Education Stabilization Fund ? Indirect Costs (Significant Deficiency, Noncompliance)Federal Program Affected: Program Name: Expanded Learning Opportunities (ELO) Grant ESSER II State Reserve Assistance Listing Number: 84.425D 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: 84.425C 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: 84.425U 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 Learning Loss Assistance Listing Number: 84.425U Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria or Specific Requirements: 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 in fiscal year 2021-2022, 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: The District charged unallowable indirect costs totaling $59,734 to the ELO Grant portion of the ESF Program. Questioned Costs: The condition identified above resulted in $59,734 of questioned costs for unallowable indirect costs charged to the grant funds. Context: The condition was identified through recalculation of the indirect costs charged to the federal programs. Effect: The District has charged unallowable expenditures 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 federal programs. Repeat Finding: No. 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. Corrective Action Plan and Views of Responsible Officials The District will review and verify with District auditors all funding programs to verify allowable indirect costs.
Corrective Action Plan and Views of Responsible Officials The District will review and verify with District auditors all funding programs to verify allowable indirect costs.
FAC accepted this audit on February 7, 2022 — management decision was due August 7, 2022.
FAC accepted this audit on February 22, 2021 — management decision was due August 22, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 18, 2018 — management decision was due June 18, 2019.
FAC accepted this audit on November 1, 2017 — management decision was due May 1, 2018.
FAC accepted this audit on November 28, 2016 — management decision was due May 28, 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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