EIN: 956001837
UEI: GH7BB2JQJ476
Audited by: EIDE BAILLY, LLP
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 12, 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 12, 2026 (22 days ago).
What is a management decision? →FAC accepted this audit on January 9, 2025 — management decision was due July 9, 2025.
FAC accepted this audit on March 11, 2024 — management decision was due September 11, 2024.
FAC accepted this audit on February 7, 2023 — management decision was due August 7, 2023.
FAC accepted this audit on March 1, 2022 — management decision was due September 1, 2022.
Federal Program Affected Program Name: COVID-19: Coronavirus Relief Fund Assistance Listing Number: 21.019 Passed through from California Department of Education Federal Agency: U.S. Department of the Treasury Criteria or Specific Requirements Activities Allowed or Unallowed 601(d) of the Social Security Act, as added by section 5001 of Division A of the CARES Act: Use of Funds ? a State, Tribal government, and unit of local government shall use the funds provided under a payment made under this section to cover only those costs of the State, Tribal government, or unit of local government that ? (1) are necessary expenditures incurred due to the public health emergency with respect to the Coronavirus Disease 2019 (COVID-19). Condition Material Weakness: It was determined there was a duplicate expenditure charged to the program, therefore, it was not considered a necessary expenditure incurred due to the public health emergency. Questioned Costs The questioned costs are $366,994. Context The District spent $5,299,700 of COVID-19 Coronavirus Relief Fund. Out of the sixty expenditures tested, one item did not have supporting documentation and was determined to be a duplicate expenditure charged to the program. Effect The District did not comply with relevant federal requirements. Cause An invoice was erroneously entered twice into the system causing a duplicate expenditure charged to the program. Repeat Finding (Yes or No) No Recommendation The District should implement additional review procedures to ensure that the expenditures charged to the program are supported by proper documentation.
Show full finding ▾Hide full finding ▴Federal Program Affected Program Name: COVID-19: Coronavirus Relief Fund Assistance Listing Number: 21.019 Passed through from California Department of Education Federal Agency: U.S. Department of the Treasury Criteria or Specific Requirements Activities Allowed or Unallowed 601(d) of the Social Security Act, as added by section 5001 of Division A of the CARES Act: Use of Funds ? a State, Tribal government, and unit of local government shall use the funds provided under a payment made under this section to cover only those costs of the State, Tribal government, or unit of local government that ? (1) are necessary expenditures incurred due to the public health emergency with respect to the Coronavirus Disease 2019 (COVID-19). Condition Material Weakness: It was determined there was a duplicate expenditure charged to the program, therefore, it was not considered a necessary expenditure incurred due to the public health emergency. Questioned Costs The questioned costs are $366,994. Context The District spent $5,299,700 of COVID-19 Coronavirus Relief Fund. Out of the sixty expenditures tested, one item did not have supporting documentation and was determined to be a duplicate expenditure charged to the program. Effect The District did not comply with relevant federal requirements. Cause An invoice was erroneously entered twice into the system causing a duplicate expenditure charged to the program. Repeat Finding (Yes or No) No Recommendation The District should implement additional review procedures to ensure that the expenditures charged to the program are supported by proper documentation.
The District will continue to routinely review transactions on a monthly, quarterly and annual basis to verify the validity of the expenditures posted to the general ledger. In addition, the Accounts Payable team will review pending unapproved vouchers to determine the validity of each voucher. Based on the determination of each voucher, the Accounts Payable team will delete all invalid vouchers to ensure duplicate expenditures do not occur. The District believes that this audit finding is a unique circumstance and does not constitute a systematic weakness in their internal controls.
FAC accepted this audit on April 13, 2021 — management decision was due October 13, 2021.
FAC accepted this audit on January 5, 2020 — management decision was due July 5, 2020.
FAC accepted this audit on December 17, 2018 — management decision was due June 17, 2019.
FAC accepted this audit on December 20, 2017 — management decision was due June 20, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
FAC accepted this audit on December 12, 2016 — management decision was due June 12, 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.
Browse other Single Audit organizations in California →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
