EIN: 976002764
UEI: F9M3UKYHNA61
Audit also covers EIN: 680436934 · unlinked EINs have no separate FAC filing
Audited by: Robertson & Associates, CPAs
Oversight agency: 84 [Department of Education]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 7, 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 November 7, 2026 (60 days from today).
What is a management decision? →FAC accepted this audit on August 7, 2025 — management decision was due February 7, 2026.
FAC accepted this audit on January 10, 2025 — management decision was due July 10, 2025.
FAC accepted this audit on October 23, 2025 — management decision was due April 23, 2026.
FAC accepted this audit on February 29, 2024 — management decision was due August 29, 2024.
FAC accepted this audit on July 29, 2024 — management decision was due January 29, 2025.
FAC accepted this audit on April 25, 2023 — management decision was due October 25, 2023.
FAC accepted this audit on July 24, 2022 — management decision was due January 24, 2023.
FAC accepted this audit on December 15, 2021 — management decision was due June 15, 2022.
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.
FAC accepted this audit on March 3, 2020 — management decision was due September 3, 2020.
FAC accepted this audit on March 31, 2019 — management decision was due October 1, 2019.
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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