EIN: 237026869
UEI: WBP4DKN6N8L9
Audited by: Kotzan CPA & Associates, P.C.
Oversight agency: 10 [Department of Agriculture]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 19, 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 June 19, 2026 (81 days ago).
What is a management decision? →FAC accepted this audit on December 18, 2024 — management decision was due June 18, 2025.
Finding #2024-001; Child Nutrition Cluster – CFDA Nos. 10.553 and 10.555; Year Ended June 30, 2024 CONDITION: The District did not accurately report meals claims for reimbursements consistent with supporting documentation to ensure compliance with the Financial Reporting requirement regarding the claim process under the Child Nutrition Cluster’s Reporting section. The Food Service Director inaccurately reported breakfast meal counts for the March and April 2024 claim reports during the 2023-24 school year. CRITERIA: In accordance with the Uniform Grant Guidance, United States Department of Agriculture, Child Nutrition Cluster, Part II, Section L., “Financial Reporting” section, each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Further, accurate records must be maintained justifying all meals claimed. QUESTIONED COSTS: None. PROPER PERSPECTIVE: Two monthly reimbursement claim reports (November 2023 and March 2024) were initially selected for testing in accordance with sampling guidance for small populations. The breakfast meals reported on the March 2024 reim-bursement claims were overstated. Due to the identified error, the sample selected was expanded to test all ten monthly reimbursement claim report submissions. An additional error was noted in meals reported for April 2024 where breakfast meals were understated. In total, errors in breakfast meals reported resulted in unclaimed reim-bursement of $595. CAUSE: The Food Service Director entered incorrect breakfast meal counts on the March and April 2024 claim reports. EFFECT: The effect of this deficiency resulted in unclaimed nutrition subsidies of $595. RECOMMENDATION: We recommend that the Food Service Director more closely review all meal count information entered for reim-bursement prior to submitting each monthly claim to ensure accuracy and consistency with supporting documenta-tion. We recommend that the Food Service Director review all monthly claims filed in fiscal year 2024-25 that are available for revisions, to ensure reports were accurately filed. Further, we recommend that District management periodically monitor claim submissions for accuracy. MANAGEMENT RESPONSE: Management agrees with recommendations. The Food Service Director will develop a plan to review all submissions for claims to ensure accuracy and consistency with supporting documentation. The Food Service Director will re-view and revise, if necessary, the 2024-25 fiscal year monthly claim submissions. Management will periodically monitor claim submissions for accuracy.
Show full finding ▾Hide full finding ▴Finding #2024-001; Child Nutrition Cluster – CFDA Nos. 10.553 and 10.555; Year Ended June 30, 2024 CONDITION: The District did not accurately report meals claims for reimbursements consistent with supporting documentation to ensure compliance with the Financial Reporting requirement regarding the claim process under the Child Nutrition Cluster’s Reporting section. The Food Service Director inaccurately reported breakfast meal counts for the March and April 2024 claim reports during the 2023-24 school year. CRITERIA: In accordance with the Uniform Grant Guidance, United States Department of Agriculture, Child Nutrition Cluster, Part II, Section L., “Financial Reporting” section, each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Further, accurate records must be maintained justifying all meals claimed. QUESTIONED COSTS: None. PROPER PERSPECTIVE: Two monthly reimbursement claim reports (November 2023 and March 2024) were initially selected for testing in accordance with sampling guidance for small populations. The breakfast meals reported on the March 2024 reim-bursement claims were overstated. Due to the identified error, the sample selected was expanded to test all ten monthly reimbursement claim report submissions. An additional error was noted in meals reported for April 2024 where breakfast meals were understated. In total, errors in breakfast meals reported resulted in unclaimed reim-bursement of $595. CAUSE: The Food Service Director entered incorrect breakfast meal counts on the March and April 2024 claim reports. EFFECT: The effect of this deficiency resulted in unclaimed nutrition subsidies of $595. RECOMMENDATION: We recommend that the Food Service Director more closely review all meal count information entered for reim-bursement prior to submitting each monthly claim to ensure accuracy and consistency with supporting documenta-tion. We recommend that the Food Service Director review all monthly claims filed in fiscal year 2024-25 that are available for revisions, to ensure reports were accurately filed. Further, we recommend that District management periodically monitor claim submissions for accuracy. MANAGEMENT RESPONSE: Management agrees with recommendations. The Food Service Director will develop a plan to review all submissions for claims to ensure accuracy and consistency with supporting documentation. The Food Service Director will re-view and revise, if necessary, the 2024-25 fiscal year monthly claim submissions. Management will periodically monitor claim submissions for accuracy.
Nutrition Cluster – CFDA Nos. 10.553 and 10.555 Name of contact person – Kimberly Russian, Business Manager Recommendation: We recommend the Food Service Director more closely review all meal count information entered for reimbursement pri-or to submitting each monthly claim to ensure accuracy and consistency with supporting documentation. We recommend that the Food Service Director review all monthly claims filed in fiscal year 2024-25 that are available for revisions, to ensure reports were accurately filed. Further, we recommend that District management periodically monitor claim submissions for accuracy. Action Taken: Management agrees with the recommendations. The Food Service Director has reviewed all monthly claims submitted in school year 2024-25 and found no errors requiring revision. Further, management will implement a plan to periodically review claim submis-sions for accuracy. Proposed Completion Date: January 31, 2025
Finding #2024-002; Child Nutrition Cluster – CFDA Nos. 10.553 and 10.555; Year Ended June 30, 2024 CONDITION: The District did not accurately report meals claims for reimbursements consistent with supporting documentation to ensure compliance with the Financial Reporting requirement regarding the claim process under the Child Nutrition Cluster’s Reporting section. The Food Service Director inaccurately reported breakfast meal counts for the March and April 2024 claim reports during the 2023-24 school year. CRITERIA: Internal controls over federal programs are to be sufficient to ensure compliance with the Financial Reporting re-quirements under the Reporting section for the Child Nutrition Cluster. CAUSE: District Management did not have an effective review process in place to identify and correct report submission errors. EFFECT: The internal control deficiency resulted in a failure to identify report submission errors which led to unclaimed sub-sidies. RECOMMENDATION: We recommend that the Food Service Director more closely review all meal count information entered for reim-bursement prior to submitting each monthly claim to ensure accuracy and consistency with supporting documenta-tion. We recommend that the Food Service Director review all monthly claims filed in fiscal year 2024-25 that are available for revisions, to ensure reports were accurately filed. Further, we recommend that District management periodically monitor claim submissions for accuracy. MANAGEMENT RESPONSE: Management agrees with recommendations. The Food Service Director will develop a plan to review all submissions for claims to ensure accuracy and consistency with supporting documentation. The Food Service Director will re-view and revise, if necessary, the 2024-25 fiscal year monthly claim submissions. Management will periodically monitor claim submissions for accuracy.
Show full finding ▾Hide full finding ▴Finding #2024-002; Child Nutrition Cluster – CFDA Nos. 10.553 and 10.555; Year Ended June 30, 2024 CONDITION: The District did not accurately report meals claims for reimbursements consistent with supporting documentation to ensure compliance with the Financial Reporting requirement regarding the claim process under the Child Nutrition Cluster’s Reporting section. The Food Service Director inaccurately reported breakfast meal counts for the March and April 2024 claim reports during the 2023-24 school year. CRITERIA: Internal controls over federal programs are to be sufficient to ensure compliance with the Financial Reporting re-quirements under the Reporting section for the Child Nutrition Cluster. CAUSE: District Management did not have an effective review process in place to identify and correct report submission errors. EFFECT: The internal control deficiency resulted in a failure to identify report submission errors which led to unclaimed sub-sidies. RECOMMENDATION: We recommend that the Food Service Director more closely review all meal count information entered for reim-bursement prior to submitting each monthly claim to ensure accuracy and consistency with supporting documenta-tion. We recommend that the Food Service Director review all monthly claims filed in fiscal year 2024-25 that are available for revisions, to ensure reports were accurately filed. Further, we recommend that District management periodically monitor claim submissions for accuracy. MANAGEMENT RESPONSE: Management agrees with recommendations. The Food Service Director will develop a plan to review all submissions for claims to ensure accuracy and consistency with supporting documentation. The Food Service Director will re-view and revise, if necessary, the 2024-25 fiscal year monthly claim submissions. Management will periodically monitor claim submissions for accuracy.
Nutrition Cluster – CFDA Nos. 10.553 and 10.555 Significant Deficiency in Internal Controls over Compliance: See Find-ing 2024-001
FAC accepted this audit on January 3, 2024 — management decision was due July 3, 2024.
FAC accepted this audit on January 12, 2023 — management decision was due July 12, 2023.
FAC accepted this audit on December 16, 2021 — management decision was due June 16, 2022.
FAC accepted this audit on December 14, 2020 — management decision was due June 14, 2021.
FAC accepted this audit on January 6, 2020 — management decision was due July 6, 2020.
FAC accepted this audit on January 2, 2019 — management decision was due July 2, 2019.
FAC accepted this audit on December 18, 2017 — management decision was due June 18, 2018.
FAC accepted this audit on December 13, 2016 — management decision was due June 13, 2017.
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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