EIN: 976002764
UEI: F9M3UKYHNA61
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 15, 2021. 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 15, 2022 (1530 days ago).
What is a management decision? →2020-001 Timelines and Late Reporting / State Code 30000 Internal Control Criteria Senate Bill 98 made the following timeline changes for FY 2019-20: ? LEAs may file the annual audit report with the county superintendent of schools, the Superintendent, the Controller, and to its chartering authority if applicable, by March 31, 2021, instead of December 15, 2020. Condition Under the circumstances and conditions created by the COVID pandemic and loss of personnel, the County Office of Education struggled to provide some of the documents requested in a timely manner. The County Office of Education did not complete and submit its Audit within the allotted time provided by Senate Bill 98. Effect The delay in filing of an audit could potentially cause the Superintendent / Administrator?s paycheck to be withheld. Cause On-set of the COVID-19 Pandemic delayed timeliness of the County Office of Education?s response to the electronic submission of audit documentation. The County Office of Education has also experienced change in administrative staff and business staff, which has caused some delays in gathering audit documentation. Questioned Cost None. Recommendation The County Office of Education?s response to requested audit documentation in a timely manner will assist in meeting the audit filing deadlines to the State. It is imperative that the County Office of Education adhere to the State of California timelines for the process of filing of the annual audit. County Office Response and Action Plan Response The County Office of Education will provide audit documentation in a timely manner to our auditors to meet filing deadlines. Corrective Action Plan The County Office of Education will adopt procedures to ensure the annual audit and single audit will be completed and filed in a timely manner.
Show full finding ▾Hide full finding ▴2020-001 Timelines and Late Reporting / State Code 30000 Internal Control Criteria Senate Bill 98 made the following timeline changes for FY 2019-20: ? LEAs may file the annual audit report with the county superintendent of schools, the Superintendent, the Controller, and to its chartering authority if applicable, by March 31, 2021, instead of December 15, 2020. Condition Under the circumstances and conditions created by the COVID pandemic and loss of personnel, the County Office of Education struggled to provide some of the documents requested in a timely manner. The County Office of Education did not complete and submit its Audit within the allotted time provided by Senate Bill 98. Effect The delay in filing of an audit could potentially cause the Superintendent / Administrator?s paycheck to be withheld. Cause On-set of the COVID-19 Pandemic delayed timeliness of the County Office of Education?s response to the electronic submission of audit documentation. The County Office of Education has also experienced change in administrative staff and business staff, which has caused some delays in gathering audit documentation. Questioned Cost None. Recommendation The County Office of Education?s response to requested audit documentation in a timely manner will assist in meeting the audit filing deadlines to the State. It is imperative that the County Office of Education adhere to the State of California timelines for the process of filing of the annual audit. County Office Response and Action Plan Response The County Office of Education will provide audit documentation in a timely manner to our auditors to meet filing deadlines. Corrective Action Plan The County Office of Education will adopt procedures to ensure the annual audit and single audit will be completed and filed in a timely manner.
Corrective Action Plan The County Office of Education will adopt procedures to ensure the annual audit and single audit will be completed and filed in a timely manner. A Corrective Action Plan has been included in the response to the finding and questioned cost. Responsible person contacts name and phone number: Sarah Applegate, (530) 842-8424.
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.