EIN: 042443586
UEI: C2ZBC97EY4D3
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 30, 2020. 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 September 30, 2020 (2152 days ago).
What is a management decision? →2019-001 Improve Controls and Documentation over Time and Effort (Significant Deficiency) Federal Program(s) Information Federal Agency: U.S. Department of Agriculture Cluster/Program: Child Nutrition Cluster Award Name: National School Lunch Program and School Breakfast Program CFDA Number(s): 10.555/10.553 Award Year: 2019 Compliance Requirement: A/B Type of Finding Compliance Internal Control over Compliance - Significant Deficiency Criteria or Specific Requirement Federal cost principles (2 CFR 200.430) require that charges to Federal awards for salaries and wages be based on records that accurately reflect the work performed. Among other things, these records must support the distribution of the employee?s salary among specific activities if the employee works on more than one Federal award or a Federal award and a non-Federal award or activity. Further, the guidance states that budget estimates alone do not qualify as support for charges to Federal awards; they may be used for interim accounting purposes but must be reviewed and adjusted to ensure the final amount charged to the Federal award is accurate, allowable and properly allocated. Condition and Context The Food Service Director's salary is allocated between teaching and food service administrative duties, 70% and 30% respectively. Supporting documentation, in the form of timesheets or daily logs, was not maintained to evidence the accuracy of these percentages. Consequently, there is no objective means to evaluate whether the 30% of salary charged to the School Lunch program is accurate and therefore allowable. Cause The School District has not established adequate procedures to ensure time and effort documentation is maintained to support the Food Service Director?s salary charges. Effect Due to inadequate procedures and lack of appropriate documentation to support the Food Service Director?s salary charges, known questioned costs are reported equal to 30% of his salary, or $22,250. Recommendation We recommend the School District implement a procedure to ensure proper time and effort documentation is maintained to support the Food Service Director?s salary charges.
Show full finding ▾Hide full finding ▴2019-001 Improve Controls and Documentation over Time and Effort (Significant Deficiency) Federal Program(s) Information Federal Agency: U.S. Department of Agriculture Cluster/Program: Child Nutrition Cluster Award Name: National School Lunch Program and School Breakfast Program CFDA Number(s): 10.555/10.553 Award Year: 2019 Compliance Requirement: A/B Type of Finding Compliance Internal Control over Compliance - Significant Deficiency Criteria or Specific Requirement Federal cost principles (2 CFR 200.430) require that charges to Federal awards for salaries and wages be based on records that accurately reflect the work performed. Among other things, these records must support the distribution of the employee?s salary among specific activities if the employee works on more than one Federal award or a Federal award and a non-Federal award or activity. Further, the guidance states that budget estimates alone do not qualify as support for charges to Federal awards; they may be used for interim accounting purposes but must be reviewed and adjusted to ensure the final amount charged to the Federal award is accurate, allowable and properly allocated. Condition and Context The Food Service Director's salary is allocated between teaching and food service administrative duties, 70% and 30% respectively. Supporting documentation, in the form of timesheets or daily logs, was not maintained to evidence the accuracy of these percentages. Consequently, there is no objective means to evaluate whether the 30% of salary charged to the School Lunch program is accurate and therefore allowable. Cause The School District has not established adequate procedures to ensure time and effort documentation is maintained to support the Food Service Director?s salary charges. Effect Due to inadequate procedures and lack of appropriate documentation to support the Food Service Director?s salary charges, known questioned costs are reported equal to 30% of his salary, or $22,250. Recommendation We recommend the School District implement a procedure to ensure proper time and effort documentation is maintained to support the Food Service Director?s salary charges.
In accordance with the auditor?s suggestion, we will implement the following procedure to ensure time and effort documentation is maintained to support the Food Services Director?s salary charges: Corrective Action # 1: The Food Service Director will now complete a bi-weekly timesheet which will track each day?s duties for both the Cafe Director (30% FTE) and Regular Teaching Activities (70% FTE). The timesheet will be signed by the Cafe Director and the Finance Director or School Principal. The timesheet will be retained in the payroll records for verification. The timesheet will contain the following information: Date, Start Time, End Time, Hours, specific tasks performed for each duty. Corrective Action Start Date Finding # 1: The corrective actions will begin on the next school day following the current school closure for the COVID-19 outbreak. Person Responsible for Corrective Action Finding # 1: The District Finance Director will ensure compliance with the Corrective Action
2019-002 Improve Internal Controls and Documentation of Eligibility Determinations (Significant Deficiency) Federal Program(s) Information Federal Agency: U.S. Department of Agriculture Cluster/Program: Child Nutrition Cluster Award Name: National School Lunch Program and School Breakfast Program CFDA Number(s): 10.555/10.553 Award Year: 2019 Compliance Requirement: E Type of Finding Compliance Internal Control over Compliance - Significant Deficiency Criteria or Specific Requirement The School District is required to maintain appropriate documentation to support the determination of each student?s free and reduced price lunch status. Condition and Context During our testing of the eligibility determination for 25 students deemed eligible to receive either free or reduced price meals, we noted the following issues: ? One application was unable to be located. ? One student was determined to be eligible for free lunch through direct certification by the Commonwealth; however, the determination was based on an identification number that was incorrectly assigned by the Guidance Department. ? The Food Service Director is the only one involved in the eligibility determination process. The School District relies on a software system as the secondary or confirming determinator; however, the data is input by the Director and the accuracy of that data input is not verified by another individual. In addition, the Director?s approval is not formally documented. Cause The School District has not established adequate procedures to ensure that a student?s eligibility determination is reviewed and verified by more than one person. Further, the School District does not appear to have an adequate system to ensure that the documentation evidencing a student?s eligibility determination is retained and accessible. Effect Due to inadequate procedures over eligibility, known questioned costs are $15,157, which represents school year 2018 ? 2019 Federal free lunch reimbursement for all students deemed eligible at an error rate of 8% (2 / 25). Recommendation We recommend that all applications be properly approved and retained. We also recommend the School District implement a process to ensure that eligibility determinations are reviewed and verified by more than one individual.
Show full finding ▾Hide full finding ▴2019-002 Improve Internal Controls and Documentation of Eligibility Determinations (Significant Deficiency) Federal Program(s) Information Federal Agency: U.S. Department of Agriculture Cluster/Program: Child Nutrition Cluster Award Name: National School Lunch Program and School Breakfast Program CFDA Number(s): 10.555/10.553 Award Year: 2019 Compliance Requirement: E Type of Finding Compliance Internal Control over Compliance - Significant Deficiency Criteria or Specific Requirement The School District is required to maintain appropriate documentation to support the determination of each student?s free and reduced price lunch status. Condition and Context During our testing of the eligibility determination for 25 students deemed eligible to receive either free or reduced price meals, we noted the following issues: ? One application was unable to be located. ? One student was determined to be eligible for free lunch through direct certification by the Commonwealth; however, the determination was based on an identification number that was incorrectly assigned by the Guidance Department. ? The Food Service Director is the only one involved in the eligibility determination process. The School District relies on a software system as the secondary or confirming determinator; however, the data is input by the Director and the accuracy of that data input is not verified by another individual. In addition, the Director?s approval is not formally documented. Cause The School District has not established adequate procedures to ensure that a student?s eligibility determination is reviewed and verified by more than one person. Further, the School District does not appear to have an adequate system to ensure that the documentation evidencing a student?s eligibility determination is retained and accessible. Effect Due to inadequate procedures over eligibility, known questioned costs are $15,157, which represents school year 2018 ? 2019 Federal free lunch reimbursement for all students deemed eligible at an error rate of 8% (2 / 25). Recommendation We recommend that all applications be properly approved and retained. We also recommend the School District implement a process to ensure that eligibility determinations are reviewed and verified by more than one individual.
In accordance with the auditor?s suggestion, Pathfinder will be implementing the auditor?s recommendations that all applications be properly approved and retained. We also recommend the School District implement a process to ensure that eligibility determinations are reviewed and verified by more than one individual. Corrective Action # 2A: All hard-file applications for Free and Reduced Lunch will now be located in one centralized and locked area. Both complete and incomplete applications will be retained in the file. Any incomplete applications received will be copied and the copy, along with a new application, will be forwarded back to the parent or guardian for completion. The Finance Director will periodically test the files to ensure 100% retention. Corrective Action # 2B: To ensure future data accuracy for FY20 and beyond, Pathfinder restructured its guidance Department and hired a District Data Specialist to maintain all student data. Currently the Guidance Director and Data Specialist work jointly to verify all data in a secure database. Corrective Action # 2C: Effective immediately, all student eligibility determinations will be reviewed by both the Cafe Director and a School Lunch Associate on a weekly basis. All data manually inputted into district software will also be verified by both the Cafe Director and School Lunch Associate on a weekly basis. The Cafe Director and School Lunch Associate will also formally document their approval by initialing and dating all hard-file documents. If District software is used to verify student eligibility, the Cafe Director will generate a report documenting the Cafe Director and School Lunch Associates approval. If an electronic approval log cannot be generated, the Cafe Director will keep a hard-file log to document the joint verifications. Corrective Action Start Date Finding # 2: The corrective actions will begin on the next school day following the current school closure for the COVID-19 outbreak. Person Responsible for Corrective Action Finding # 2: The District Finance Director will ensure compliance with the Corrective Action
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