EIN: 204303874
UEI: FA36MBVEGVN6
Audited by: SQUIRE & COMPANY, PC
Oversight agency: 10 [Department of Agriculture]
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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 January 5, 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 July 5, 2026 (61 days ago).
What is a management decision? →FAC accepted this audit on March 24, 2025 — management decision was due September 24, 2025.
.S. Department of Education passed through State of Utah Board of Education 2024-001 Procurement and Suspension and Debarment Program Name of Federal Program (Assistance Listing Number) Child Nutrition Cluster: School Breakfast Program (10.553) National School Lunch Program (10.555) Criteria - Recipients of federal awards must follow the procurement standards set out at 2 CFR section 200.317 through 200.326. They must use their own documented procurement procedures, which reflect applicable State laws and regulations, provided that the procedures conform to applicable Federal law and the procurement requirements identified in 2 CFR part 200. Recipients “must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price” 2 CFR section 200.318(i). The School’s procurement procedures include the requirement to maintain sufficient documentation of the history of procurement. The School also has procedures to identify procurement transactions requiring competitive bids or proposals. Context and Condition - We selected three contracts to test for compliance with procurement standards. Records for one contract lacked documentation sufficient to detail procurement history. Upon further investigation, the School determined that the vendor in question was a fraudulent vendor and transactions charged to this vendor for the program were all fraudulent charges. Of the $738,725 charged to the child nutrition program on the Annual Program Report (APR) submitted to the Utah State Board of Education for the year ended June 30, 2024, $62,246 (8%) were fraudulent charges. Cause - The School did not follow its documentation policy for obtaining contracts or bids. Effect - The School paid this vendor $62,246 for goods that were not provided during the year ended June 30, 2024. Questioned Costs - $62,246 – This amount represents the costs that were charged to the federal award but did not meet program requirements and are considered fraudulent transactions. Repeat finding - No Statistically valid - Yes Recommendation - We recommend the School ensures it 1) maintains documentation of the history of procurement and 2) monitors compliance with documentation requirements. Views of responsible officials - The School will review its procurement policies and internal controls and ensure timely action is taken when noncompliance is identified.
Show full finding ▾Hide full finding ▴.S. Department of Education passed through State of Utah Board of Education 2024-001 Procurement and Suspension and Debarment Program Name of Federal Program (Assistance Listing Number) Child Nutrition Cluster: School Breakfast Program (10.553) National School Lunch Program (10.555) Criteria - Recipients of federal awards must follow the procurement standards set out at 2 CFR section 200.317 through 200.326. They must use their own documented procurement procedures, which reflect applicable State laws and regulations, provided that the procedures conform to applicable Federal law and the procurement requirements identified in 2 CFR part 200. Recipients “must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price” 2 CFR section 200.318(i). The School’s procurement procedures include the requirement to maintain sufficient documentation of the history of procurement. The School also has procedures to identify procurement transactions requiring competitive bids or proposals. Context and Condition - We selected three contracts to test for compliance with procurement standards. Records for one contract lacked documentation sufficient to detail procurement history. Upon further investigation, the School determined that the vendor in question was a fraudulent vendor and transactions charged to this vendor for the program were all fraudulent charges. Of the $738,725 charged to the child nutrition program on the Annual Program Report (APR) submitted to the Utah State Board of Education for the year ended June 30, 2024, $62,246 (8%) were fraudulent charges. Cause - The School did not follow its documentation policy for obtaining contracts or bids. Effect - The School paid this vendor $62,246 for goods that were not provided during the year ended June 30, 2024. Questioned Costs - $62,246 – This amount represents the costs that were charged to the federal award but did not meet program requirements and are considered fraudulent transactions. Repeat finding - No Statistically valid - Yes Recommendation - We recommend the School ensures it 1) maintains documentation of the history of procurement and 2) monitors compliance with documentation requirements. Views of responsible officials - The School will review its procurement policies and internal controls and ensure timely action is taken when noncompliance is identified.
Corrective Action Plan Finding 2024-001 Criteria: Recipients of federal awards must follow the procurement standards set out at 2 CFR section 200.317 through 200.326. They must use their own documented procurement procedures, which reflect applicable State laws and regulations, provided that the procedures conform to applicable Federal law and the procurement requirements identified in 2 CFR part 200. Recipients “must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price” 2 CFR section 200.318(i). The School’s procurement procedures include the requirement to maintain sufficient documentation of the history of procurement. The School also has procedures to identify procurement transactions requiring competitive bids or proposals. Auditor Recommendation: We recommend the Academy ensure it 1) maintains documentation of the history of procurement and 2) monitors compliance with documentation requirements. Auditee Response/ Corrective Action Plan: The Academy will review its procurement policies and internal controls and ensure timely action is taken when noncompliance is identified. Person Responsible: Dane Roberts, Executive Director and Randi Limb, Business Manager Timeline: All future contract solicitations will follow the required procurement standards.
FAC accepted this audit on January 25, 2024 — management decision was due July 25, 2024.
FAC accepted this audit on February 28, 2023 — management decision was due August 28, 2023.
FAC accepted this audit on February 17, 2022 — management decision was due August 17, 2022.
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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