EIN: 956002989
UEI: V5KKGJ12C153
Audited by: CWDL, Certified Public Accountants
Oversight agency: 84 [Department of Education]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 23, 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 23, 2026 (40 days ago).
What is a management decision? →FAC accepted this audit on January 31, 2025 — management decision was due July 31, 2025.
FAC accepted this audit on March 26, 2024 — management decision was due September 26, 2024.
FAC accepted this audit on June 21, 2023 — management decision was due December 21, 2023.
50000 ? COVID-19: Elementary and Secondary Emergency Relief II (ESSER II) Fund ? Equipment and Real Property Management (Material Weakness in Internal Control, Material Noncompliance) Federal Program Affected Program Name: COVID-19: Elementary and Secondary Emergency Relief II (ESSER II) Fund Assistance Listing Number: 84.425D Pass-Through Entity: California Department of Education Federal Agency: U.S. Department of Education Criteria or Specific Requirements Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.439 requires the District to obtain written approval from the California Department of Education (CDE) prior to purchasing equipment for which the per unit costs exceeds $5,000. Condition The District expended $13,811 of ESSER II funds on capital expenditures that were not preapproved by the pass-through agency, as required. The District has submitted the request for a retroactive approval; however, the District has not received a response. Questioned Costs As a result of the condition identified above, a total of $13,811 in questioned costs were identified. Context The condition was identified as a result of inquiry with the District?s Business Services personnel and review of ESSER II expenditure and related invoices. Effect The District currently assumes all the risk of non-compliance with requirements stated under Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.439 due to the lack of preapproval from the pass-through agency, as required. Cause The condition identified appears to have materialized due to the District?s lack of awareness of requirements under Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.439.
Show full finding ▾Hide full finding ▴50000 ? COVID-19: Elementary and Secondary Emergency Relief II (ESSER II) Fund ? Equipment and Real Property Management (Material Weakness in Internal Control, Material Noncompliance) Federal Program Affected Program Name: COVID-19: Elementary and Secondary Emergency Relief II (ESSER II) Fund Assistance Listing Number: 84.425D Pass-Through Entity: California Department of Education Federal Agency: U.S. Department of Education Criteria or Specific Requirements Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.439 requires the District to obtain written approval from the California Department of Education (CDE) prior to purchasing equipment for which the per unit costs exceeds $5,000. Condition The District expended $13,811 of ESSER II funds on capital expenditures that were not preapproved by the pass-through agency, as required. The District has submitted the request for a retroactive approval; however, the District has not received a response. Questioned Costs As a result of the condition identified above, a total of $13,811 in questioned costs were identified. Context The condition was identified as a result of inquiry with the District?s Business Services personnel and review of ESSER II expenditure and related invoices. Effect The District currently assumes all the risk of non-compliance with requirements stated under Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.439 due to the lack of preapproval from the pass-through agency, as required. Cause The condition identified appears to have materialized due to the District?s lack of awareness of requirements under Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.439.
50000 ? COVID-19: Elementary and Secondary Emergency Relief II (ESSER II) Fund ? Equipment and Real Property Management (Material Weakness in Internal Control, Material Noncompliance) Corrective Action Plan and Views of Responsible Officials The District has applied for pre-approval from CDE for certain equipment purchases related to ESSER II funds. Due to staff turnover, health related equipment purchases missed this step. Currently, the District has applied for CDE?s approval and is pending approval. The District will include in the requisition workflow a review of all capital expenditures needing prior approval from the pass-through agency. This includes enabling system warnings during budget approval and providing the staff in the approval process a list of account strings for necessary review. Also adding a review of all capital expenditures needing pass-through agency approval in the year end closing process.
50000 ? COVID-19: Epidemiology and Laboratory Capacity for Infectious Diseases ? Reporting (Material Weakness in Internal Control, Material Noncompliance) Federal Program Affected Program Name: COVID-19: Epidemiology and Laboratory Capacity for Infectious Diseases Assistance Listing Number: 93.323 Pass-Through Entity: Los Angeles County Office of Education Federal Agency: U.S. Department of Health and Human Services Criteria or Specific Requirements Under the sub-granting conditions and grant agreement between the District and the Los Angeles County Office of Education (LACOE), the District is required to perform the following under Section 4.2.4 of the grant agreement: ? Submit weekly progress reports and monthly financial reports to LACOE. The report will include the following information: o Total enrollment o Number of individuals tested (student and staff) o Number of testing locations o Number of tests ? PCR (total and positive tests) o Number of tests ? Antigen (total and positive tests) o Total positive tests o Description of program activities o Other indicators that may arise to ascertain program progress Condition The District did not have sufficient supporting evidence to document its weekly submission of the reports required under Section 4.2.4 of the grant agreement. Specifically, the District was unable to provide documents to support the number of tests (Antigen and PCR) and the total positive tests reported. Questioned Costs There were no questioned costs associated with the condition identified. Context The condition was identified as a result of our examination of the weekly report created by the District under Section 4.2.4 and through inquiry with District?s personnel. Effect Due to the condition identified, we were unable to validate the accuracy of the weekly reports submitted to LACOE, as required under Section 4.2.4 of the grant agreement. Cause The condition appears to have materialized due to the District insufficiently maintaining its supporting files required under the grant agreement.
Show full finding ▾Hide full finding ▴50000 ? COVID-19: Epidemiology and Laboratory Capacity for Infectious Diseases ? Reporting (Material Weakness in Internal Control, Material Noncompliance) Federal Program Affected Program Name: COVID-19: Epidemiology and Laboratory Capacity for Infectious Diseases Assistance Listing Number: 93.323 Pass-Through Entity: Los Angeles County Office of Education Federal Agency: U.S. Department of Health and Human Services Criteria or Specific Requirements Under the sub-granting conditions and grant agreement between the District and the Los Angeles County Office of Education (LACOE), the District is required to perform the following under Section 4.2.4 of the grant agreement: ? Submit weekly progress reports and monthly financial reports to LACOE. The report will include the following information: o Total enrollment o Number of individuals tested (student and staff) o Number of testing locations o Number of tests ? PCR (total and positive tests) o Number of tests ? Antigen (total and positive tests) o Total positive tests o Description of program activities o Other indicators that may arise to ascertain program progress Condition The District did not have sufficient supporting evidence to document its weekly submission of the reports required under Section 4.2.4 of the grant agreement. Specifically, the District was unable to provide documents to support the number of tests (Antigen and PCR) and the total positive tests reported. Questioned Costs There were no questioned costs associated with the condition identified. Context The condition was identified as a result of our examination of the weekly report created by the District under Section 4.2.4 and through inquiry with District?s personnel. Effect Due to the condition identified, we were unable to validate the accuracy of the weekly reports submitted to LACOE, as required under Section 4.2.4 of the grant agreement. Cause The condition appears to have materialized due to the District insufficiently maintaining its supporting files required under the grant agreement.
50000 ? COVID-19: Epidemiology and Laboratory Capacity for Infectious Diseases ? Reporting (Material Weakness in Internal Control, Material Noncompliance) Corrective Action Plan and Views of Responsible Officials The District will ensure records are maintained with respect to all compliance reporting by standardizing all supporting documents for all school sites and the District Office. The District employee who will be responsible for collecting and reporting the data will fully understand the compliance reporting requirements through training and having access to all program documentation.
FAC accepted this audit on February 27, 2022 — management decision was due August 27, 2022.
FAC accepted this audit on December 6, 2020 — management decision was due June 6, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on November 11, 2018 — management decision was due May 11, 2019.
FAC accepted this audit on November 8, 2017 — management decision was due May 8, 2018.
FAC accepted this audit on November 7, 2016 — management decision was due May 7, 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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