EIN: 066002130
UEI: EKLHXX2EMCE8
Audit also covers EIN: 066001686 · unlinked EINs have no separate FAC filing
Audited by: CliftonLarsonAllen LLP
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 18, 2025. 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 18, 2026 (112 days ago).
What is a management decision? →FAC accepted this audit on January 9, 2024 — management decision was due July 9, 2024.
FAC accepted this audit on May 10, 2022 — management decision was due November 10, 2022.
2021-001 Cash Management Federal Agency United States Department of Agriculture Federal Program Child Nutrition Cluster 10 Federal Assistance Listing Number 10.553/10.555 Pass-through Agency State of Connecticut Department of Education (SDE) Award Period July 1, 2020 to June 30, 2021 Type of Finding Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement The District is required to submit accurate claims for reimbursement to SDE on a monthly basis based off of internal records of meals served. Condition Two of the monthly claims for reimbursements inadvertently included 68 extra meals served in total. Questioned Costs Note noted. Context Two out of the five monthly claims tested (population of 12) inadvertently included extra meals in the reported number of total meals served during the month. Effect The District was reimbursed for meals that were not reimbursable. Cause For these 2 months, the Director of the Food Service Program utilized a report for one of the schools that included a la carte and adult meals, rather than the basic edit check report that totals only reimbursable meals. This resulted in the Director inadvertently reporting total claims that included adult meals. Repeat Finding No Recommendation We recommend somebody independent of the process for preparing the monthly claim for reimbursement reports should review them before the Food Service Director submits to SDE. Views of Responsible Officials Management concurs with the finding.
Show full finding ▾Hide full finding ▴2021-001 Cash Management Federal Agency United States Department of Agriculture Federal Program Child Nutrition Cluster 10 Federal Assistance Listing Number 10.553/10.555 Pass-through Agency State of Connecticut Department of Education (SDE) Award Period July 1, 2020 to June 30, 2021 Type of Finding Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement The District is required to submit accurate claims for reimbursement to SDE on a monthly basis based off of internal records of meals served. Condition Two of the monthly claims for reimbursements inadvertently included 68 extra meals served in total. Questioned Costs Note noted. Context Two out of the five monthly claims tested (population of 12) inadvertently included extra meals in the reported number of total meals served during the month. Effect The District was reimbursed for meals that were not reimbursable. Cause For these 2 months, the Director of the Food Service Program utilized a report for one of the schools that included a la carte and adult meals, rather than the basic edit check report that totals only reimbursable meals. This resulted in the Director inadvertently reporting total claims that included adult meals. Repeat Finding No Recommendation We recommend somebody independent of the process for preparing the monthly claim for reimbursement reports should review them before the Food Service Director submits to SDE. Views of Responsible Officials Management concurs with the finding.
Finding 2021-001 Cash Management Description of Finding: Two of the monthly claims for reimbursements inadvertently included 68 extra meals served in total. Statement of Concurrence or Nonconcurrence Management concurs with the finding. Corrective Action The director will only utilize the basic edit check report to populate reimbursable meal counts for each month. Avoiding more detailed reports will eliminate the opportunity for misrepresentation of meal counts. Once the Director enters the claims for a particular month, a salaried manager for the Food Service Program will check and reconcile the claim numbers in relation to the basic edit check report to verify that only reimbursable meals are included in the claim. Name of Contact Person Matthew Kozaka Projected Completion Date 3/14/2022
FAC accepted this audit on December 14, 2020 — management decision was due June 14, 2021.
FAC accepted this audit on November 5, 2019 — management decision was due May 5, 2020.
Finding No. 2019-001 Special Test: Paid Lunch Equity Program Child Nutrition Cluster Criteria Program requirements specify that Paid Lunch Equity (PLE) prices need to be equal to or above the target price for the respective school year. If they are equal to or lower than the target price, an increase is required (max of $0.10 per SY) unless a PLE waiver is submitted and approved. Condition A waiver was not requested, and lunch prices were not increased. Questioned Costs None noted. Context The Board of Education did not complete the PLE calculation for the 2018-2019 fiscal year and did not request a waiver. Effect The lunch prices were below the targets set by the United Stated Department of Agriculture. Cause The Board of Education has no controls in place to ensure the PLE calculation is completed and reviewed annually. Recommendation The Board of Education should implement procedures and controls to ensure that the calculation for PLE is completed each year and a waiver is requested if the Board of Education chooses not to increase lunch prices. The Board of Education can also increase prices in accordance with the requirements of the United States Department of Agriculture. Views of Responsible Officials and Planned Corrective Actions A waiver has been submitted for the 2019-2020 school year, and the Board of Education will put procedures and controls in place to verify the calculation of PLE and compliance with United States Department of Agriculture guidelines.
Show full finding ▾Hide full finding ▴Finding No. 2019-001 Special Test: Paid Lunch Equity Program Child Nutrition Cluster Criteria Program requirements specify that Paid Lunch Equity (PLE) prices need to be equal to or above the target price for the respective school year. If they are equal to or lower than the target price, an increase is required (max of $0.10 per SY) unless a PLE waiver is submitted and approved. Condition A waiver was not requested, and lunch prices were not increased. Questioned Costs None noted. Context The Board of Education did not complete the PLE calculation for the 2018-2019 fiscal year and did not request a waiver. Effect The lunch prices were below the targets set by the United Stated Department of Agriculture. Cause The Board of Education has no controls in place to ensure the PLE calculation is completed and reviewed annually. Recommendation The Board of Education should implement procedures and controls to ensure that the calculation for PLE is completed each year and a waiver is requested if the Board of Education chooses not to increase lunch prices. The Board of Education can also increase prices in accordance with the requirements of the United States Department of Agriculture. Views of Responsible Officials and Planned Corrective Actions A waiver has been submitted for the 2019-2020 school year, and the Board of Education will put procedures and controls in place to verify the calculation of PLE and compliance with United States Department of Agriculture guidelines.
Finding 2019-001 Special Test: Paid Lunch Equity Corrective Action Planned Wethersfield Public Schools will implement a control to accurately complete the Paid Lunch Equity for any relevant year. The Food Service Director will complete the Paid Lunch Equity worksheet to determine if WPS prices are in compliance. Based on this data, the Business Manager will draft then submit a letter to the SDE requesting a waiver for increasing lunch prices. Person Responsible for Corrective Action Matt Kozaka, Business Manager Anticipated Completion Date 6/30/20
FAC accepted this audit on January 12, 2019 — management decision was due July 12, 2019.
FAC accepted this audit on December 28, 2017 — management decision was due June 28, 2018.
FAC accepted this audit on December 18, 2016 — management decision was due June 18, 2017.
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