EIN: 046001363
UEI: V73NR2RKQCD7
Audited by: Marcum LLP
Oversight agency: 84 [Department of Education]
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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 November 1, 2024. 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 May 1, 2025 (487 days ago).
What is a management decision? →FAC accepted this audit on March 1, 2023 — management decision was due September 1, 2023.
FAC accepted this audit on August 11, 2021 — management decision was due February 11, 2022.
Type of Finding Compliance AND Internal Control over Compliance - Significant Deficiency Criteria or Specific Requirement By November 15 of each school year, the local education agency (LEA) must verify the current free and reduced-price eligibility of households selected from a sample of applications that it has approved for free and reduced-price meals, unless the LEA is otherwise exempt from the verification requirement. The verification sample size is based on the total number of approved applications on file on October 1st. Condition and Context Although the Town was able to provide a report of the students verified, they were unable to provide the income eligibility documentation that was reviewed for the students verified. Cause Weaknesses in the design and operation of controls. Effect Due to the weaknesses in internal controls noted above, there is a risk that ineligible students could receive free or reduced-price lunches. No questioned costs are reported, as it is not quantifiable. Recommendation We recommend the Town maintain income eligibility documentation when completing the verification of the approved applications.
Show full finding ▾Hide full finding ▴Type of Finding Compliance AND Internal Control over Compliance - Significant Deficiency Criteria or Specific Requirement By November 15 of each school year, the local education agency (LEA) must verify the current free and reduced-price eligibility of households selected from a sample of applications that it has approved for free and reduced-price meals, unless the LEA is otherwise exempt from the verification requirement. The verification sample size is based on the total number of approved applications on file on October 1st. Condition and Context Although the Town was able to provide a report of the students verified, they were unable to provide the income eligibility documentation that was reviewed for the students verified. Cause Weaknesses in the design and operation of controls. Effect Due to the weaknesses in internal controls noted above, there is a risk that ineligible students could receive free or reduced-price lunches. No questioned costs are reported, as it is not quantifiable. Recommendation We recommend the Town maintain income eligibility documentation when completing the verification of the approved applications.
Views of Responsible Official: Management agrees with findings. Planned Corrective Action: The Verification process will be conducted by district staff with the assistance of the Food Service Director. Income information used for verification will only be accepted if the paystubs show the family members' income for the date of the original application. Paystubs or other documentation provided that do not note income at the time of the original application will not be accepted. Further verification information will need to be properly dated as requested by the district to ensure verification can be completed correctly. Planned Implementation Date for Corrective Action: 7/1/2021.
Type of Finding Compliance AND Internal Control over Compliance - Significant Deficiency Criteria or Specific Requirement A School Food Authority (SFA) participating in the National School Lunch Program is required to ensure that sufficient funds are provided to its nonprofit school food service accounts from lunches served to students not eligible for free or reduced-price meals. A SFA currently charging less for a paid lunch than the difference between the Federal reimbursement rate for such a lunch and that for a free lunch is required to comply. This difference is known as ?equity.? There are two ways to meet this requirement: (a) by raising the prices charged for paid lunches; or (b) through contributions from other non-Federal sources. SFAs with an average weighted price at or above equity have already met the requirement. Condition and Context The Town did not increase their paid lunch price causing the average weighted lunch price to be below the average Federal Reimbursement of $3.00. The Town also did not receive any non- Federal contributions to meet the requirement which has also caused the school lunch fund balance to be in a deficit since December 31, 2018. Cause Weaknesses in the design and operation of controls. Effect Due to the weaknesses in internal controls noted above, the Town did not comply with paid lunch equity pricing requirements. No questioned costs are reported, as it is not quantifiable. Recommendation We recommend the School District address the weaknesses in internal controls noted above in order to comply with Federal guidelines related to paid lunch equity calculations.
Show full finding ▾Hide full finding ▴Type of Finding Compliance AND Internal Control over Compliance - Significant Deficiency Criteria or Specific Requirement A School Food Authority (SFA) participating in the National School Lunch Program is required to ensure that sufficient funds are provided to its nonprofit school food service accounts from lunches served to students not eligible for free or reduced-price meals. A SFA currently charging less for a paid lunch than the difference between the Federal reimbursement rate for such a lunch and that for a free lunch is required to comply. This difference is known as ?equity.? There are two ways to meet this requirement: (a) by raising the prices charged for paid lunches; or (b) through contributions from other non-Federal sources. SFAs with an average weighted price at or above equity have already met the requirement. Condition and Context The Town did not increase their paid lunch price causing the average weighted lunch price to be below the average Federal Reimbursement of $3.00. The Town also did not receive any non- Federal contributions to meet the requirement which has also caused the school lunch fund balance to be in a deficit since December 31, 2018. Cause Weaknesses in the design and operation of controls. Effect Due to the weaknesses in internal controls noted above, the Town did not comply with paid lunch equity pricing requirements. No questioned costs are reported, as it is not quantifiable. Recommendation We recommend the School District address the weaknesses in internal controls noted above in order to comply with Federal guidelines related to paid lunch equity calculations.
View of Responsible Official: Management agrees with findings. Planned Corrective Action: The Food Service Director and Food Service Admin have increased the paid lunch prices to meet the average federal reimbursement amount of $3.00. The school department is addressing the school lunch fund deficit balance since December 31, 2018. Planned Implementation Date for Corrective Action: 7/1/21
FAC accepted this audit on June 15, 2020 — management decision was due December 15, 2020.
2019-001 Improve Controls and Documentation Over Eligibility Process Federal Program(s) Information Cluster/Program: Child Nutrition Cluster 10.553/10.555 Type of Finding Compliance and Internal Control over Compliance Criteria or Specific Requirement To qualify for a free or reduced cost meal the child?s family must submit an application to the School Food Authority (SFA), which then must be approved (signed) and retained on file. In order to be approved the application must prove that the child?s family income and size are within the eligibility standards established by Federal guidelines. Condition and Context We examined applications used to determine eligibility for 25 students participating in the school?s free and reduced lunch program and noted two exceptions. One application was not filled out with the information necessary to make a determination. In addition, one application was determined to be eligible for free lunch when the application should have been denied due to the child?s family income. Effect Due to the exceptions noted above, questioned costs are reported equal to $72,312, which was determined based on 2 exceptions out of 25 tested, extrapolated over the total population. Recommendation We recommend the School District review eligibility calculations for all students participating in the free or reduced lunch program. 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.
Show full finding ▾Hide full finding ▴2019-001 Improve Controls and Documentation Over Eligibility Process Federal Program(s) Information Cluster/Program: Child Nutrition Cluster 10.553/10.555 Type of Finding Compliance and Internal Control over Compliance Criteria or Specific Requirement To qualify for a free or reduced cost meal the child?s family must submit an application to the School Food Authority (SFA), which then must be approved (signed) and retained on file. In order to be approved the application must prove that the child?s family income and size are within the eligibility standards established by Federal guidelines. Condition and Context We examined applications used to determine eligibility for 25 students participating in the school?s free and reduced lunch program and noted two exceptions. One application was not filled out with the information necessary to make a determination. In addition, one application was determined to be eligible for free lunch when the application should have been denied due to the child?s family income. Effect Due to the exceptions noted above, questioned costs are reported equal to $72,312, which was determined based on 2 exceptions out of 25 tested, extrapolated over the total population. Recommendation We recommend the School District review eligibility calculations for all students participating in the free or reduced lunch program. 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.
2019-001 Improve Controls and Documentation over Eligibility Process Views of Responsible Official Management agrees with the findings. Planned Corrective Action The Food Service Director and Food Service Admin will be using a spreadsheet to calculate the total earnings for a household ensuring that the calculations will be correct. Letters to parents regarding Free and Reduced status will be issued centrally from the Food Service Office. Planned Implementation Date of Corrective Action 7/1/2020 Person Responsible for Corrective Action: Food Service Director
FAC accepted this audit on March 14, 2019 — management decision was due September 14, 2019.
FAC accepted this audit on March 28, 2018 — management decision was due September 28, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on March 29, 2017 — management decision was due September 29, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
GSA_MIGRATION
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GSA_MIGRATION
2015-001
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