EIN: 956005471
UEI: VMLJALNH5B86
Audited by: EIDE BAILLY, LLP
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 December 16, 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 16, 2026 (77 days ago).
What is a management decision? →FAC accepted this audit on January 13, 2025 — management decision was due July 13, 2025.
50000 – Reporting (Significant Deficiency, Noncompliance) Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: COVID-19: COVID-19: Elementary and Secondary School Relief III (ESSER III) Fund: Learning Loss, COVID-19: Elementary and Secondary School Emergency Relief III (ESSER III) Fund, COVID-19: ESSER III State Reserve Emergency Needs, and COVID-19: ESSER III State Reserve Learning Loss Federal Financial Assistance Listing: 84.425U Compliance Requirement: L.3. Special Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria or Specific Requirements Per Title 2, 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 passthrough entity. Condition The District was unable to provide financial records or supporting documents that agreed to the full-time equivalent positions required by the ESSER annual report. Cause The identified condition appears to have materialized due to an oversight at the time of submission of the report. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333. 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. Repeat Finding Yes, see prior year finding 2023-001. Recommendation The District should ensure all full-time equivalent positions are reported accurately on the ESSER annual report, and that supporting documentation is maintained to support the amounts reported. Corrective Action Plan and Views of Responsible Officials The District has implemented a secondary review of ESSER reports prior to final submission.
Show full finding ▾Hide full finding ▴50000 – Reporting (Significant Deficiency, Noncompliance) Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education (CDE) Program Name: COVID-19: COVID-19: Elementary and Secondary School Relief III (ESSER III) Fund: Learning Loss, COVID-19: Elementary and Secondary School Emergency Relief III (ESSER III) Fund, COVID-19: ESSER III State Reserve Emergency Needs, and COVID-19: ESSER III State Reserve Learning Loss Federal Financial Assistance Listing: 84.425U Compliance Requirement: L.3. Special Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria or Specific Requirements Per Title 2, 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 passthrough entity. Condition The District was unable to provide financial records or supporting documents that agreed to the full-time equivalent positions required by the ESSER annual report. Cause The identified condition appears to have materialized due to an oversight at the time of submission of the report. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333. 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. Repeat Finding Yes, see prior year finding 2023-001. Recommendation The District should ensure all full-time equivalent positions are reported accurately on the ESSER annual report, and that supporting documentation is maintained to support the amounts reported. Corrective Action Plan and Views of Responsible Officials The District has implemented a secondary review of ESSER reports prior to final submission.
The District has implemented a secondary review of ESSER reports prior to final submission.
2023-001
FAC accepted this audit on March 4, 2024 — management decision was due September 4, 2024.
50000 – Reporting (Significant Deficiency, Noncompliance) Federal Program Affected Program Name: COVID‐19: Elementary and Secondary School Emergency Relief II (ESSER II) and COVID‐19: Elementary and Secondary School Emergency Relief III (ESSER III) Assistance Listing Number: 84.425D and 84.425U Pass‐Through Entity: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria or Specific Requirements Per Title 2, 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 passthrough entity. Condition The District was unable to provide financial records or supporting documents that agreed to the expenditure information and full‐time equivalent positions required by the ESSER annual report. 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 requirements identified in Title 2, 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 retention of financial records. Repeat Finding No. Recommendation The District should ensure all federal expenditures and full‐time equivalent positions are reported accurately on the ESSER annual report, and that supporting documentation is maintained to support the amounts reported.
Show full finding ▾Hide full finding ▴50000 – Reporting (Significant Deficiency, Noncompliance) Federal Program Affected Program Name: COVID‐19: Elementary and Secondary School Emergency Relief II (ESSER II) and COVID‐19: Elementary and Secondary School Emergency Relief III (ESSER III) Assistance Listing Number: 84.425D and 84.425U Pass‐Through Entity: California Department of Education (CDE) Federal Agency: U.S. Department of Education Criteria or Specific Requirements Per Title 2, 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 passthrough entity. Condition The District was unable to provide financial records or supporting documents that agreed to the expenditure information and full‐time equivalent positions required by the ESSER annual report. 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 requirements identified in Title 2, 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 retention of financial records. Repeat Finding No. Recommendation The District should ensure all federal expenditures and full‐time equivalent positions are reported accurately on the ESSER annual report, and that supporting documentation is maintained to support the amounts reported.
The financial records that supported our ESSER annual report were provided and maintained in accordance with our records retention policy. The district utilizes sources such as CASBO's records retention manual in determining how long to maintain documentation. When completing the 2022 annual ESSER report for resource codes 3213 and 3214, incorrect values were entered. The District considered this a typo and will utilize this information when completing future reports to lessen the chance of a reoccurrence.
FAC accepted this audit on March 14, 2023 — management decision was due September 14, 2023.
FAC accepted this audit on January 31, 2022 — management decision was due July 31, 2022.
FAC accepted this audit on January 11, 2021 — management decision was due July 11, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on January 2, 2019 — management decision was due July 2, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on January 8, 2018 — management decision was due July 8, 2018.
FAC accepted this audit on January 8, 2017 — management decision was due July 8, 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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