EIN: 956006390
UEI: CCWKCJKCLZM1
Audited by: Christy White Inc
Oversight agency: 10 [Department of Agriculture]
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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 February 18, 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 18, 2026 (14 days ago).
What is a management decision? →FAC accepted this audit on March 10, 2025 — management decision was due September 10, 2025.
FAC accepted this audit on March 28, 2024 — management decision was due September 28, 2024.
FAC accepted this audit on May 24, 2023 — management decision was due November 24, 2023.
FAC accepted this audit on April 24, 2022 — management decision was due October 24, 2022.
Program Name: COVID-19 Coronavirus Relief Fund Federal Financial Assistance Listing/Federal CFA Number: 21.019 Pass-Through Entity: California Department of Education Federal Agency: U.S. Department of the Treasury Criteria or Specific Requirements Section 110(d) of SB 98, as amended by Section 59 of SB 820, as amended by Section 4 of AB 86, and as assured to by the District prior to receipt of funds requires the District to complete quarterly expenditure reports for the Coronavirus Relief Funds (CRF). The report is required to be completed using the ten categories of allowable uses of the funds. The submission of the report should be supported by the data in the District?s accounting system. Condition During our testing over reporting of the CRF awards, we noted that the District completed the required reports; however, the District was not able to provide general ledger detail that supports the expenditures reported for each of the ten allowable categories. Questioned costs There were no questioned costs identified. Context The condition was identified as a result of inquiry with the District's Business Services personnel and through review of supporting documents. Effect The District did not comply with the reporting requirements as specified by the California Department of Education. Cause The condition identified appears to have materialized due to turnover in management in the Business Services department. The required reports were completed by previous management in the Business Services department and the District was unable to provide the supporting documentation prepared by the previous management. Repeat Finding (Yes or No) No. Recommendation The District should review the procedures related to required reporting requirements of federal awards and ensure detailed documentation is retained that supports the completed reports. Corrective Action Plan and Views of Responsible Officials The District will require source documentation for reports be saved on the District shared file server. This will allow the Business Services department to research and verify the correct completion of reports.
Show full finding ▾Hide full finding ▴Program Name: COVID-19 Coronavirus Relief Fund Federal Financial Assistance Listing/Federal CFA Number: 21.019 Pass-Through Entity: California Department of Education Federal Agency: U.S. Department of the Treasury Criteria or Specific Requirements Section 110(d) of SB 98, as amended by Section 59 of SB 820, as amended by Section 4 of AB 86, and as assured to by the District prior to receipt of funds requires the District to complete quarterly expenditure reports for the Coronavirus Relief Funds (CRF). The report is required to be completed using the ten categories of allowable uses of the funds. The submission of the report should be supported by the data in the District?s accounting system. Condition During our testing over reporting of the CRF awards, we noted that the District completed the required reports; however, the District was not able to provide general ledger detail that supports the expenditures reported for each of the ten allowable categories. Questioned costs There were no questioned costs identified. Context The condition was identified as a result of inquiry with the District's Business Services personnel and through review of supporting documents. Effect The District did not comply with the reporting requirements as specified by the California Department of Education. Cause The condition identified appears to have materialized due to turnover in management in the Business Services department. The required reports were completed by previous management in the Business Services department and the District was unable to provide the supporting documentation prepared by the previous management. Repeat Finding (Yes or No) No. Recommendation The District should review the procedures related to required reporting requirements of federal awards and ensure detailed documentation is retained that supports the completed reports. Corrective Action Plan and Views of Responsible Officials The District will require source documentation for reports be saved on the District shared file server. This will allow the Business Services department to research and verify the correct completion of reports.
The District will require source documentation for reports be saved on the district shared file server. This will allow the Business Services department to research and verify the correct completion of reports.
Program Name: COVID-19 Education Stabilization Fund Federal Financial Assistance Listing/Federal CFA 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 perform the necessary procedures to ensure that equitable services were provide the private schools. Questioned costs There were no questioned costs identified. Context The condition was identified as a result of the auditor's inquiry with District personnel and review of supporting documents. 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 equitable services were required to be provided to private schools under ESSER I and GEER I programs. Repeat Finding (Yes or No) No. Recommendation It is recommended that the District perform the proportionate share of funding for equitable services for private schools to demonstrate compliance with provisions under Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a). Corrective Action Plan and Views of Responsible Officials The District acknowledges it neglected to perform procedures to ensure that equitable services were provided 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.
Show full finding ▾Hide full finding ▴Program Name: COVID-19 Education Stabilization Fund Federal Financial Assistance Listing/Federal CFA 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 perform the necessary procedures to ensure that equitable services were provide the private schools. Questioned costs There were no questioned costs identified. Context The condition was identified as a result of the auditor's inquiry with District personnel and review of supporting documents. 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 equitable services were required to be provided to private schools under ESSER I and GEER I programs. Repeat Finding (Yes or No) No. Recommendation It is recommended that the District perform the proportionate share of funding for equitable services for private schools to demonstrate compliance with provisions under Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a). Corrective Action Plan and Views of Responsible Officials The District acknowledges it neglected to perform procedures to ensure that equitable services were provided 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.
The District acknowledges it neglected to perform procedures to ensure that equitable services were provided 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 March 2, 2021 — management decision was due September 2, 2021.
FAC accepted this audit on January 6, 2020 — management decision was due July 6, 2020.
FAC accepted this audit on January 9, 2019 — management decision was due July 9, 2019.
FAC accepted this audit on December 19, 2016 — management decision was due June 19, 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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