PROTOTYPE — Not for official use. Data and outputs are for demonstration only and do not constitute official HHS determinations.
← delinquency review

SAN DIEGO COMMUNITY COLLEGE DISTRICT

UEI FWU8SBRH58K6 · CA · higher-ed · FY 2024-07-01 → 2025-06-30
FY2025: Filed

Filed 3 years (FY2023–FY2025); covered by another audit for 1 year.

FY2025 reconciliation conflict. Our observed money and the FAC filing disagree about the threshold — contradicted -- FAC shows over threshold. The audit reports $77,098,591 of SEFA against $0 observed here (<0.1% of SEFA), which usually means the filing covers more entities than this one.
Fiscal year:
FYStatusObservedThresholdCompositionDueDays lateSEFA expendedObs. % of SEFAOwn reportCovering
2025Filed $42.2M $750K2026-03-30-38$77.1M55% 2025-06-GSAFAC-0000398972 ↗
2024Filed $31.8M $750K2025-03-30-72$66.5M48% 2024-06-GSAFAC-0000347821 ↗
2023Filed $61.9M $750K2024-03-30-11$86.9M71% 2023-06-GSAFAC-0000026166 ↗
2022Covered by parent $43.9M $750K2023-03-302022-06-CENSUS-0000187283 ↗
Obligation
$38.4M
Outlay
$40.7M
Subaward recv
$1.5M
Subaward passed
$0
Loan face value
$0
Awards
SEFA reported
$77.1M (obs. 55%)
▲ no outlay data for this entity-year
FAC check
contradicted -- FAC shows over threshold
Audit type
single-audit
Accepted
2026-02-20
Auditor
EIDE BAILLY LLP
Cognizant agency
84
Oversight agency
ComponentObligationOutlaySubaward recvSubaward passedLoan face value
Administration for Children and Families HHS$0$65K$0$0
Non-HHS federal money $38.4M$40.7M$1.5M$0$0

Relationships

Three independent link types, one card each. They overlap — the same money can appear under more than one, so never add them together.

link_type = audit_coverage

Whose single audit accounts for this entity, and whose this entity accounts for. The LINKS are standing — they apply to every year, and a gap in the observed span is a gap in FAC reporting, not a year the entity stood alone. The rolled AMOUNTS below follow the selected fiscal year, so the entity count there can be smaller than the standing list.

Covered by
SAN DIEGO COMMUNITY COLLEGE DISTRICT 2022-06-CENSUS-0000187283 ↗
Standing link — declared from fac, observed FY2022. This entity is not independently delinquent in any year; the coverer carries the filing obligation.
Audit scope — FY2025
Covers 4 entities holding $42.2M of observed federal money , against $77.1M of SEFA reported — 55% of SEFA.
This entity’s own money alone is $0 — <0.1% of that SEFA. The SEFA total covers every entity in the audit, so only the rolled-up figure compares like with like. Neither number changes the filing threshold, which is always tested per entity on its own money.
This entity’s audit covers (6)
EntityObservedLatest statusYrs delinq.Latest observed
SAN DIEGO COMMUNITY COLLEGE DISTRICT
S8E4H9AYQT18
FY2024–FY2025Not yet due$30.4M
SAN DIEGO COMMUNITY COLLEGE DISTRICT
VQPHK2P9EG67
FY2023–FY2025Not yet due$18.7M
SAN DIEGO COMMUNITY COLLEGE DISTRICT
MSMPXRS6M138
FY2024–FY2025Not yet due$1.9M
SAN DIEGO COMMUNITY COLLEGE DISTRICT
HETNEH3VWDD8
FY2024Under threshold$321K
SAN DIEGO COMMUNITY COLLEGE DISTRICT
KGD3NHGE5RM4
FY2023–FY2025Under threshold$65K
NW65A2F664M5
NW65A2F664M5
FY2023–FY2024
link_type = corporate_parent

From SAM.gov registration: the headquarters an entity registered under, and the entities registered beneath it. A registration record, not an org chart — it does not mean the parent runs the entity’s programs. The link itself never changes, but the lists below follow the selected year: an entity only appears in years it had federal activity.

Rolls up to
Rolls up to this entity (7)
EntityLatest statusYrs delinq.Latest observed
SAN DIEGO COMMUNITY COLLEGE DISTRICT
S8E4H9AYQT18
Not yet due$30.4M
SAN DIEGO COMMUNITY COLLEGE DISTRICT
TC44NET7MKL1
Not yet due3$22.7M
SAN DIEGO COMMUNITY COLLEGE DISTRICT
VQPHK2P9EG67
Not yet due$18.7M
SAN DIEGO COMMUNITY COLLEGE DISTRICT
JJALBLEAJT25
Not yet due$5.6M
SAN DIEGO COMMUNITY COLLEGE DISTRICT
MSMPXRS6M138
Not yet due$1.9M
SAN DIEGO COMMUNITY COLLEGE DISTRICT
HETNEH3VWDD8
Under threshold$321K
SAN DIEGO COMMUNITY COLLEGE DISTRICT
KGD3NHGE5RM4
Under threshold$65K
link_type = succession

One entity replaced by another — a survivor inherits its predecessors’ obligations. Not year-specific.

Succeeded by
Nothing — this entity is the survivor.
Merged into this entity (1)
derived — not a link_type

Not a stored relationship. These entities are found by taking this entity’s parent and looking up everything else registered under it — so they will not appear in any row keyed to this entity’s own UEI. Shown because the coverage lead above rests on them: if a sibling provably covers other entities, it may account for this one too.

Show the query
SELECT related_uei, link_type FROM pub.entity_link
WHERE link_type = 'corporate_parent'
  AND uei = 'CR6NBGGLMMC6'      -- this entity's parent
  AND related_uei <> 'FWU8SBRH58K6';   -- everything else under it
EntityProvably coversLatest statusYrs delinq.Latest observed
CONTRA COSTA COMMUNITY COLLEGE DISTRICT
HBK8SBCQJ8X5
6Not yet due$2.2M
RIVERSIDE COMMUNITY COLLEGE DISTRICT
JJNCL1H3NJQ1
4Not yet due$50.5M
FOOTHILL-DE ANZA COMMUNITY COLLEGE DISTRICT
F9AQH2LNQ6B3
1Not yet due$8.6M
YOSEMITE COMMUNITY COLLEGE DISTRICT
J456WQSC8MQ6
Not yet due4$46.2M
LOS RIOS COMMUNITY COLLEGE DISTRICT
EXADD8M6FHH6
Not yet due$44.7M
VICTOR VALLEY COMMUNITY COLLEGE DISTRICT
PHH3G6DABW43
Not yet due$39.1M
LOS RIOS COMMUNITY COLLEGE DISTRICT
JRSNN2RBANE4
Not yet due$31.0M
SAN DIEGO COMMUNITY COLLEGE DISTRICT
S8E4H9AYQT18
Not yet due$30.4M
SAN BERNARDINO COMMUNITY COLLEGE DISTRICT
KJGLBEN9DKP9
Not yet due$29.8M
BUTTE-GLENN COMMUNITY COLLEGE DISTRICT
JMANAG5N2UR9
Not yet due$27.5M
GROSSMONT-CUYAMACA COMMUNITY COLLEGE DIS
L3LUC5Y7B188
Not yet due$26.5M
SHASTA-TEHAMA-TRINITY JOINT COMMUNITY COLLEGE DISTRICT
JL3BL1368BK3
Not yet due$23.9M
RIVERSIDE COMMUNITY COLLEGE DISTRICT
K99SEG6M3MK7
Not yet due$20.7M
FOOTHILL-DE ANZA COMMUNITY COLLEGE DISTRICT
HUX6SM5NXHM9
Not yet due$19.5M
GROSSMONT-CUYAMACA COMMUNITY COLLEGE DISTRICT
H61MF2ZB9JD5
Not yet due4$19.5M
SAN DIEGO COMMUNITY COLLEGE DISTRICT
VQPHK2P9EG67
Not yet due$18.7M
SANTIAGO CANYON COLLEGE
FAK9TT4R9BW7
Not yet due4$11.5M
SAN MATEO COUNTY COMMUNITY COLLEGE DISTRICT
GP2MTVRAPNV2
Not yet due4$8.5M
YOSEMITE COMMUNITY COLLEGE DISTRICT
MPKJSSVW4GY7
Not yet due3$5.6M
VENTURA COUNTY COMMUNITY COLLEGE DISTRICT
VNJLF5M8XMD3
Not yet due$4.1M
VENTURA COUNTY COMMUNITY COLLEGE DISTRICT
G778PXNSQXS4
Not yet due$3.2M
RANCHO SANTIAGO COMMUNITY COLLEGE DISTRICT
CYV8HJNV3DU7
Not yet due$2.0M
SAN DIEGO COMMUNITY COLLEGE DISTRICT
MSMPXRS6M138
Not yet due$1.9M
CABRILLO COMMUNITY COLLEGE DISTRICT
HMNLH55DMM97
Not yet due$1.8M