EIN: 956002872
UEI: N4E2FKGGNKM1
Audited by: EIDE BAILLY 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 January 6, 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 6, 2026 (62 days ago).
What is a management decision? →FAC accepted this audit on January 7, 2025 — management decision was due July 7, 2025.
FAC accepted this audit on February 16, 2024 — management decision was due August 16, 2024.
FAC accepted this audit on February 13, 2023 — management decision was due August 13, 2023.
FAC accepted this audit on February 28, 2022 — management decision was due August 28, 2022.
Program Name: COVID-19 Education Stabilization Fund Federal Financial Assistance Listing/Federal CFDA Number: 84.425C, 84.425D, and 84.425U Pass-Through Entity: California Department of Education Federal Agency: U.S. Department of Education 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. For programs under Elementary and Secondary School Emergency Relief (ESSER I) and Governor?s Emergency Education Relief (GEER I), a LEA that receives funds under one or both of those programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the Elementary and Secondary Education Act (ESEA) (20 USC 6320) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act). Condition Through inquiry with District personnel, it appears that the District did not provide consultations with private school officials. Questioned costs There were no questioned costs associated with the condition noted. Context The condition was identified as a result of the auditor's inquiry with District personnel. 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 identified appears to have materialized due to District personnel being unaware that private school consultations were required under ESSER I and GEER I programs. Repeat Finding No Recommendation It is recommended that the District provide timely provide school consultations 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 under Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a).
Show full finding ▾Hide full finding ▴Program Name: COVID-19 Education Stabilization Fund Federal Financial Assistance Listing/Federal CFDA Number: 84.425C, 84.425D, and 84.425U Pass-Through Entity: California Department of Education Federal Agency: U.S. Department of Education 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. For programs under Elementary and Secondary School Emergency Relief (ESSER I) and Governor?s Emergency Education Relief (GEER I), a LEA that receives funds under one or both of those programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the Elementary and Secondary Education Act (ESEA) (20 USC 6320) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act). Condition Through inquiry with District personnel, it appears that the District did not provide consultations with private school officials. Questioned costs There were no questioned costs associated with the condition noted. Context The condition was identified as a result of the auditor's inquiry with District personnel. 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 identified appears to have materialized due to District personnel being unaware that private school consultations were required under ESSER I and GEER I programs. Repeat Finding No Recommendation It is recommended that the District provide timely provide school consultations 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 under Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a).
The District acknowledges it neglected to provide timely and meaningful consultations with appropriate officials to private schools regarding ESSER I and GEER I funds. In the future, District staff responsible for oversight and administration of federal programs will review program guidelines for all Federal funds received to ensure compliance with all requirements.
FAC accepted this audit on January 24, 2021 — management decision was due July 24, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 17, 2018 — management decision was due June 17, 2019.
FAC accepted this audit on December 14, 2017 — management decision was due June 14, 2018.
FAC accepted this audit on January 12, 2017 — management decision was due July 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.
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