EIN: 020646674
UEI: LG39NA33QBL5
Audited by: A Kahan CPA PC
Oversight agency: 10 [Department of Agriculture]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 28, 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 28, 2026 (90 days from today).
What is a management decision? →FAC accepted this audit on June 1, 2025 — management decision was due December 1, 2025.
FAC accepted this audit on November 7, 2024 — management decision was due May 7, 2025.
The organization did not comply with the requirement to submit an audit to the FAC no later than nine months after their year-end. Cause and Effect: The organizational staff turnover and lack of communication with audit team caused a delay in the process. The effect of this condition was that the organization did not comply with the reporting requirement. Recommendations: A system should be implemented that designates multiple points of contact for the auditor, ensuring continuity in the event of key employee transitions and facilitating timely completion of future audits. Repeat Finding: No View of Responsible Officials: The administrator and staff of the organization are establishing a board sub-committee to ensure that future audits are completed in a timely manner, and staff are properly trained on how to prepare for the audit.
Show full finding ▾Hide full finding ▴Findings and Questioned Costs relating to Federal Awards Finding: 2023-001 Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster Programs Federal Award Number: 10.553, 10.555, 10.559 Federal Award Year: September 1, 2022, through August 31, 2023 Compliance Requirement: Reporting (L) – Special Reporting Criteria or Requirement: Per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart D, Section 200.303), the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Additionally, per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, Subpart F, Section 200.507 (c)(1) The audit must be completed and the reporting required by paragraph (c)(2) or (c)(3) of this section submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period, unless a different period is specified in a program-specific audit guide. Condition: The organization did not comply with the requirement to submit an audit to the FAC no later than nine months after their year-end. Cause and Effect: The organizational staff turnover and lack of communication with audit team caused a delay in the process. The effect of this condition was that the organization did not comply with the reporting requirement. Recommendations: A system should be implemented that designates multiple points of contact for the auditor, ensuring continuity in the event of key employee transitions and facilitating timely completion of future audits. Repeat Finding: No View of Responsible Officials: The administrator and staff of the organization are establishing a board sub-committee to ensure that future audits are completed in a timely manner, and staff are properly trained on how to prepare for the audit.
Finding 2023-01: The audit report was received by the FAC after the due date of May 31, 2024. Recommendation: A system should be implemented that designates multiple points of contact for the auditor, ensuring continuity in the event of key employee transitions and facilitating timely completion of future audits. Action Taken: Since being made aware of the issue, the administrator and his staff appointed additional board members to gain familiarity with the annual audit process. This will ensure that the auditor will receive all necessary information and documentation in a timely manner, even in the event of employee transitions. In addition, staff has been trained and made aware of the general audit process to ensure future compliance. Implementation Date: Corrective Action plan has been implemented as of September 6, 2024
FAC accepted this audit on May 29, 2023 — management decision was due November 29, 2023.
FAC accepted this audit on May 25, 2022 — management decision was due November 25, 2022.
FAC accepted this audit on July 11, 2021 — management decision was due January 11, 2022.
FAC accepted this audit on June 30, 2020 — management decision was due December 30, 2020.
FAC accepted this audit on May 30, 2019 — management decision was due November 30, 2019.
FAC accepted this audit on June 5, 2018 — management decision was due December 5, 2018.
FAC accepted this audit on May 28, 2017 — management decision was due November 28, 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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