EIN: 956001871
UEI: CRA4YMW98R75
Audited by: Eide Bailly, LLP
Oversight agency: 10 [Department of Agriculture]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 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 July 5, 2026 (57 days ago).
What is a management decision? →FAC accepted this audit on January 8, 2025 — management decision was due July 8, 2025.
FAC accepted this audit on December 6, 2023 — management decision was due June 6, 2024.
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 2022‐2023, 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 ESSER III (Resource 3214), indirect costs are not allowable. The District charged unallowable indirect costs totaling $25,053 to the ESSER III portion of the ESF Program. The condition identified above resulted in $25,053 of questioned costs for unallowable indirect costs charged to the grant funds. The condition was identified through recalculation of all indirect costs charged to the ESF programs. The condition identified appears to be due to the Districts lack of familiarity with the indirect cost requirement for ESSER III. It is recommended that the District implement a review process for indirect costs which would include a review of the relevant grant agreements and guidance.
Show full finding ▾Hide full finding ▴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 2022‐2023, 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 ESSER III (Resource 3214), indirect costs are not allowable. The District charged unallowable indirect costs totaling $25,053 to the ESSER III portion of the ESF Program. The condition identified above resulted in $25,053 of questioned costs for unallowable indirect costs charged to the grant funds. The condition was identified through recalculation of all indirect costs charged to the ESF programs. The condition identified appears to be due to the Districts lack of familiarity with the indirect cost requirement for ESSER III. It is recommended that the District implement a review process for indirect costs which would include a review of the relevant grant agreements and guidance.
The Director of Fiscal Services will communicate with the California Depratment of Education on all unclear unallowable indirect cost prior to year-end closing. Moving forward the district will continue to use the Standardized Account Code Resource Code Query tables to identify allowable and Indirect cost programs. Additionally, the district will continue to utilize the approved indirect cost rates established by the California Department of Education.
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
FAC accepted this audit on February 16, 2022 — management decision was due August 16, 2022.
FAC accepted this audit on February 8, 2021 — management decision was due August 8, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on November 28, 2018 — management decision was due May 28, 2019.
FAC accepted this audit on December 5, 2017 — management decision was due June 5, 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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