EIN: 216000142
UEI: J3A6QTV89DE1
Audited by: Ardito and Company LLC
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 February 5, 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 August 5, 2025 (390 days ago).
What is a management decision? →Net cash resourses exceeded three months average expenditures. Questioned Costs: N/A Context: Net cash resources of $113,506 exceeded three months average expenditures of $36,122 by $77,384. Effect: Excess profits retained in the food service fund. Cause: Low levels of capital investment over the past four years, increased subsidy rates at the "free" rate of reimbursement for all meals for all children under the age of 18 during COVID-19, additional COVID-19 assistance funds, and supply chain restraints for capital investment. Recommendation: The District should reduce net cash resources by purchasing needed equipment, improve food quality, or take other actions to eliminate the excess cash resources in the food service fund. Views of management and planned corrective actions: The District plans to reduce net cash resources by investing in capital equiment where necessary and allocating direct cost overhead expenditures.
Show full finding ▾Hide full finding ▴Criteria or Specific Requirement: United States Department of Agriculture (USDA) requires that net cash resources for the Child Nutrition Program not exceed three months average expenditures in the food service fund. Condition: Net cash resourses exceeded three months average expenditures. Questioned Costs: N/A Context: Net cash resources of $113,506 exceeded three months average expenditures of $36,122 by $77,384. Effect: Excess profits retained in the food service fund. Cause: Low levels of capital investment over the past four years, increased subsidy rates at the "free" rate of reimbursement for all meals for all children under the age of 18 during COVID-19, additional COVID-19 assistance funds, and supply chain restraints for capital investment. Recommendation: The District should reduce net cash resources by purchasing needed equipment, improve food quality, or take other actions to eliminate the excess cash resources in the food service fund. Views of management and planned corrective actions: The District plans to reduce net cash resources by investing in capital equiment where necessary and allocating direct cost overhead expenditures.
The District will reduce net cash resources by investing in capital equiment where necessary and allocating direct cost overhead expenditures.
2023-001
FAC accepted this audit on March 6, 2025 — management decision was due September 6, 2025.
Net cash resourses exceeded three months average expenditures. Questioned Costs: N/A Context: Net cash resources of $113,506 exceeded three months average expenditures of $36,122 by $77,384. Effect: Excess profits retained in the food service fund. Cause: Low levels of capital investment over the past four years, increased subsidy rates at the "free" rate of reimbursement for all meals for all children under the age of 18 during COVID-19, additional COVID-19 assistance funds, and supply chain restraints for capital investment. Recommendation: The District should reduce net cash resources by purchasing needed equipment, improve food quality, or take other actions to eliminate the excess cash resources in the food service fund. Views of management and planned corrective actions: The District plans to reduce net cash resources by investing in capital equiment where necessary and allocating direct cost overhead expenditures.
Show full finding ▾Hide full finding ▴Criteria or Specific Requirement: United States Department of Agriculture (USDA) requires that net cash resources for the Child Nutrition Program not exceed three months average expenditures in the food service fund. Condition: Net cash resourses exceeded three months average expenditures. Questioned Costs: N/A Context: Net cash resources of $113,506 exceeded three months average expenditures of $36,122 by $77,384. Effect: Excess profits retained in the food service fund. Cause: Low levels of capital investment over the past four years, increased subsidy rates at the "free" rate of reimbursement for all meals for all children under the age of 18 during COVID-19, additional COVID-19 assistance funds, and supply chain restraints for capital investment. Recommendation: The District should reduce net cash resources by purchasing needed equipment, improve food quality, or take other actions to eliminate the excess cash resources in the food service fund. Views of management and planned corrective actions: The District plans to reduce net cash resources by investing in capital equiment where necessary and allocating direct cost overhead expenditures.
The District will reduce net cash resources by investing in capital equiment where necessary and allocating direct cost overhead expenditures.
2023-001
FAC accepted this audit on April 2, 2024 — management decision was due October 2, 2024.
Net cash resourses exceeded three months average expenditures. Questioned Costs: N/A Context: Net cash resources of $113,506 exceeded three months average expenditures of $36,122 by $77,384. Effect: Excess profits retained in the food service fund. Cause: Low levels of capital investment over the past four years, increased subsidy rates at the "free" rate of reimbursement for all meals for all children under the age of 18 during COVID-19, additional COVID-19 assistance funds, and supply chain restraints for capital investment. Recommendation: The District should reduce net cash resources by purchasing needed equipment, improve food quality, or take other actions to eliminate the excess cash resources in the food service fund. Views of management and planned corrective actions: The District plans to reduce net cash resources by investing in capital equiment where necessary and allocating direct cost overhead expenditures.
Show full finding ▾Hide full finding ▴Criteria or Specific Requirement: United States Department of Agriculture (USDA) requires that net cash resources for the Child Nutrition Program not exceed three months average expenditures in the food service fund. Condition: Net cash resourses exceeded three months average expenditures. Questioned Costs: N/A Context: Net cash resources of $113,506 exceeded three months average expenditures of $36,122 by $77,384. Effect: Excess profits retained in the food service fund. Cause: Low levels of capital investment over the past four years, increased subsidy rates at the "free" rate of reimbursement for all meals for all children under the age of 18 during COVID-19, additional COVID-19 assistance funds, and supply chain restraints for capital investment. Recommendation: The District should reduce net cash resources by purchasing needed equipment, improve food quality, or take other actions to eliminate the excess cash resources in the food service fund. Views of management and planned corrective actions: The District plans to reduce net cash resources by investing in capital equiment where necessary and allocating direct cost overhead expenditures.
The District will reduce net cash resources by investing in capital equiment where necessary and allocating direct cost overhead expenditures.
FAC accepted this audit on March 27, 2023 — management decision was due September 27, 2023.
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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