EIN: 016000024
UEI: PGV6VDDB8PF8
Audit also covers EIN: 453527962 · unlinked EINs have no separate FAC filing
Audited by: Runyon Kersteen Ouellette
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 January 29, 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 July 29, 2026 (45 days ago).
What is a management decision? →FAC accepted this audit on January 22, 2025 — management decision was due July 22, 2025.
FAC accepted this audit on February 5, 2024 — management decision was due August 5, 2024.
Of the three employees tested, one did not have time and effort documentation. Cause: This appears to be an oversight in not ensuring that all employee time charged to the grant had proper time and effort documentation. Effect: Unallowable payroll expenditures may have been charged to the program. Recommendation: Management should ensure that all employee time charged to the grant has proper time and effort documentation. Questioned Costs: None
Show full finding ▾Hide full finding ▴2023-001 – U.S. Department of Education, For the Period July 1, 2022 through June 30, 2023, Assistance Listing #84.425 – Internal Controls over Elementary and Secondary School Emergency Relief Fund Criteria: Time and effort documentation is required to ensure activities charged to the ESSER grant are allowable. Statement of Condition: Of the three employees tested, one did not have time and effort documentation. Cause: This appears to be an oversight in not ensuring that all employee time charged to the grant had proper time and effort documentation. Effect: Unallowable payroll expenditures may have been charged to the program. Recommendation: Management should ensure that all employee time charged to the grant has proper time and effort documentation. Questioned Costs: None
Management response/corrective action plan: With one of our temporary and newer grants related to multilingual and homeless students, we had missed doing a semi-annual certification for an employee's time working as a tutor under this temporary funding period. We have developed a more detailed checklist of all staff who are being paid throughout the year to ensure all federally funded employees have either a semi-annual certification or a Personnel Activity Report on file. We are also seeing considerably less federal funding sources which will reduce the number of employees needing to have time and effort certification.
FAC accepted this audit on January 18, 2023 — management decision was due July 18, 2023.
During our testing of meal counts we noted numerous instances where meal counts did not tie to the amounts reported on claims forms. Cause: Clerical errors caused meal counts to be under or over-reported. Effect: The School Department received too little federal subsidy due to incorrect meal counts. Recommendation: Management should review and recalculate supporting documentation from the individual schools before including meal counts on monthly claim forms. Questioned Costs: None
Show full finding ▾Hide full finding ▴2022-001 ? U.S. Department of Agriculture, For the Period July 1, 2021 through June 30, 2022, Assistance Listing #10.553 ? #10.559 Child Nutrition Cluster Criteria: Accurate meal counts and reporting are required for the proper calculation of federal subsidy. Statement of Condition: During our testing of meal counts we noted numerous instances where meal counts did not tie to the amounts reported on claims forms. Cause: Clerical errors caused meal counts to be under or over-reported. Effect: The School Department received too little federal subsidy due to incorrect meal counts. Recommendation: Management should review and recalculate supporting documentation from the individual schools before including meal counts on monthly claim forms. Questioned Costs: None
Management response/corrective action plan: The corrective action to prevent inaccurate lunch counts going forward is to use the NutriKids Point of Sale system we have in place for the school nutrition program. It was not used in FY22, as we were operating under the Summer Feeding Program due to COVID. Meals were counted manually using a tick system and entered into a spreadsheet for claiming. The use of the Point of Sale system requires that each child be accounted for by name/identification number, and counts will be provided electronically rather than manually.
FAC accepted this audit on February 3, 2022 — management decision was due August 3, 2022.
FAC accepted this audit on February 10, 2021 — management decision was due August 10, 2021.
FAC accepted this audit on January 22, 2020 — management decision was due July 22, 2020.
FAC accepted this audit on January 29, 2019 — management decision was due July 29, 2019.
FAC accepted this audit on January 15, 2018 — management decision was due July 15, 2018.
FAC accepted this audit on January 26, 2017 — management decision was due July 26, 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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