EIN: 046001277
UEI: F2NHKZWCZ3N4
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 31, 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 December 1, 2020, which was (2088 days ago).
What is a management decision? →2019-001 Limit Federal Cash on hand Federal Program(s) Information Federal Agency: U.S. Department of Agriculture Cluster/Program: Child Nutrition Cluster Award Name: School Breakfast Program/National School Lunch Program CFDA Numbers: 10.553/10.555 Award Year: 2019 Compliance Requirement: Cash Management Type of Finding Compliance Internal Control over Compliance - Significant Deficiency Criteria or Specific Requirement OMB?s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Funds (UG) requires that grant recipients minimize the time elapsing between the transfer of funds from the State and the disbursement by the non-Federal entity for direct program costs. Condition and Context 7 CFR ? 210.19 indicates that net cash resources should be equal to, or less than, the average of three months expenditures. At June 30, 2019, the Town?s school lunch fund had net cash resources exceeding these guidelines. Cause Turnover was experienced in the position responsible for overseeing this requirement at year-end. Effect Federal funds may be on hand for an excessive time period, which is inconsistent with federal guidelines. Recommendation We recommend that the Town utilize the school lunch fund?s net cash resources to ensure the balance on hand is equal to, or less than, the average of three months expenditures and comply with federal guidelines. Views of Responsible Official and Planned Corrective Action Management?s views and corrective action plan is included at the end of this report after the summary schedule of prior year audit findings and status.
Audit Finding Reference: 2019-001 ? Limit Federal Cash on hand Planned Corrective Action: The Chief Financial Officer and Director of Nutrition have reviewed the balances and have developed a plan to spend down the net cash to ensure it does not exceed guidelines. The plan includes capital enhancements to the kitchen at the Parker Middle School. Name of contact person and completion date: Danielle Collins, School Nutrition Director and Gail Dowd, CFO are currently reviewing the balances to ensure that as of the close of the fiscal year the balances on hand will not exceed the guidelines. Recent events related to COVID-19 and the continuation of salary payments, lack of revenue from meal sales and providing meals to students during the school closure has impacted the balances of the accounts and as such additional scrutiny is being provided to the overall ending balances.
2019-002 Follow Written Standards ? Procurement Federal Program(s) Information Federal Agency: U.S. Department of Agriculture Cluster/Program: Child Nutrition Cluster Award Name: School Breakfast Program/National School Lunch Program CFDA Numbers: 10.553/10.555 Award Year: 2019 Compliance Requirement: Procurement Suspension & Debarment Type of Finding Compliance Internal Control over Compliance - Significant Deficiency Criteria or Specific Requirement OMB?s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Funds (UG) requires that the Town use its own written standards of conduct covering the award and administration of contracts. Condition and Context 2 CFR ? 200.319 indicates that all procurement transactions be conducted in a manner providing full and open competition consistent with federal guidelines. Additionally, 2 CFR ? 200.320 requires that small purchase procedures be followed for supplies or other property that do not cost more than the Simplified Acquisition Threshold ($150,000). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Cause The Town did not follow its written standards covering the award and administration of contracts. Effect Documentation could not be provided for purchases using the school lunch fund?s resources. Consequently, expenditures totaling $79,673 are considered questioned costs, as the Town did not properly receive price or rate quotations for pizza delivery services. Recommendation We recommend that the Town follow its written standards covering the award and administration of contracts to ensure compliance with federal guidelines. Views of Responsible Official and Planned Corrective Action Management?s views and corrective action plan is included at the end of this report after the summary schedule of prior year audit findings and status.
Audit Finding Reference: 2019-002 ? Follow Written Standards - Procurement Planned Corrective Action: The CFO has developed a Request for Proposal related to the procurement of hot prepared pizza in compliance the applicable requirements and also in accordance with Town written standards. Name of contact person and completion date: Danielle Collins, School Nutrition Director and Gail Dowd, CFO will be working with Allison Jenkins, Town Procurement, to complete the RFP process. The bid process has been delayed due to recent events related to the COVID-19 restrictions as part of the process involves taste tasting which is not allowed due to current events.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 1, 2018. 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 October 1, 2018, which was (2880 days ago).
What is a management decision? →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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