EIN: 237440836
UEI: MNL2NJTQEL78
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 14, 2021. 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 14, 2022 (1561 days ago).
What is a management decision? →Review of required reporting submitted was not documented. Cause: The Coronavirus Relief Fund is a new federal program. Regulations changed quickly and Program staff met in person to discuss the report to be filed but did not document these discussions. Effect: Reports may contain inaccurate information or errors and may not be submitted timely in accordance with the program requirements. Recommendation: The Organization should strengthen its process surrounding review and approval of reporting under federal programs. Response: Management concurs with the finding.
Show full finding ▾Hide full finding ▴CFDA # 21.019: Federal Program: COVID-19 Coronavirus Relief Fund Awarding Agency: U.S. Department of Treasury Passed through: United Way of Northwest Florida Contract Number and Year: 2021 Compliance Requirement: Reporting Questioned Costs: N/A Criteria: 2 CFR 200.303 requires non-federal entities to establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: Review of required reporting submitted was not documented. Cause: The Coronavirus Relief Fund is a new federal program. Regulations changed quickly and Program staff met in person to discuss the report to be filed but did not document these discussions. Effect: Reports may contain inaccurate information or errors and may not be submitted timely in accordance with the program requirements. Recommendation: The Organization should strengthen its process surrounding review and approval of reporting under federal programs. Response: Management concurs with the finding.
Finding 2021-001 Corrective Action Plan Finding 2021-001 - Review and approval of reporting submitted to the United Way of Northwest Florida for funding under the CRF program was not documented. Contact person: Devon Simon, Controller, AMIkids, Inc. Corrective Action: The United Way of Northwest Florida required that the reporting be done online using an electronic portal. This requirement was complied with however, the review and approval process of the information that was entered online was not documented. At the time of this report, the Organization had no active funding under this program. To prevent this from reoccurring, the Organization?s Fiscal Management Manual for Federal Awards will be updated to specifically include the following: 1. For reports that are submitted electronically and/or through a portal, a screenshot and/or printout of the electronic submission must be made. 2. The prints and/or screen shots must be reviewed and signed by the Executive Director or acting Program Lead. 3. These records must be kept pursuant to the terms of the agreement or federal requirements. The Fiscal Management Manual for Federal Awards will be updated by November 30, 2021 and the change will be communicated to all Program Executive Directors and/or Program Leads.
FAC accepted this audit on October 13, 2019 — management decision was due April 13, 2020.
The Organization did not follow the small purchase procedures of obtaining an appropriate number of quotes for procurement of services and supplies related to the operation of the National School Lunch Program for fiscal year 2018-2019. Criteria: Pursuant to 2 CFR section 200.320(a), small purchase procedures are those relatively simple and informal procurement methods for securing services, supplies, or other property that do not cost more than the Simplified Acquisition Threshold. If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Effect: Absent internal control related to the procurement policy requirements may result in the Organization not receiving the best price for the products purchased. Cause: Procurement of goods and services for the National School Lunch Program is completed at the individual Affiliate level. Since there are multiple accounts with each vendor, there was inconsistent and incorrect implementation of the procurement policy requirements for small purchases. Management at the Affiliates were not aware of the need to obtain quotes for purchases from vendors when the individual purchase amount is within the micropurchase threshold but the aggregate purchases from each vendor during the year were expected to exceed the micropurchase threshold. Through the National Defense Association Act of 2018, OMB Memo OMB M-18-18, and USDA Memo SP20 CACFP07 SFSP06-2019, the micropurchase threshold was increased to $10,000. Questioned Costs: Questioned costs are the total purchases made within the small purchase threshold where quotes were not obtained. The purchases were made from the following vendors during the fiscal year 2018-2019.See Schedule of Findings and Questioned Costs for chart/table. Auditors? Recommendation: The Organization should implement internal controls and procedures to ensure all small purchases are in accordance with their procurement policy and 2 CFR section 200.320(a) by obtaining an appropriate number of quotes from vendors with expected purchases for the fiscal year in excess of the micropurchase threshold of $10,000 but less than the simplified acquisition threshold of $250,000. Organization?s Response: At the time of this report, the Organization had already taken the steps necessary to ensure compliance with their procurement policy and 2 CFR section 200.320(a). Price quotations were sought from food vendors where the aggregate purchase is anticipated to exceed the micropurchase threshold of $10,000 but less that the simplified acquisition threshold of $250,000. The Organization noted that due to the physical location of some of the Affiliates, sufficient suitably of qualified vendors are not always available for quotations and in such cases, quotations will be compared to other locations. Further, Affiliates who are the recipient of Federal funds will receive additional training on compliance with the procurement policy and 2 CFR section 200.320(a) by October 31, 2019.
Show full finding ▾Hide full finding ▴Finding Number 2019-001 CFDA Number 10.555 Program Title Child Nutrition Cluster, National School Lunch Program Compliance Requirement Procurement Pass-Through Entities US Department of Agriculture; Florida Department of Agriculture and Consumer Services; Louisiana Department of Education; New Mexico Public Education Department; Texas Department of Agriculture; South Carolina Department of Education Contract Year FY 2018-2019 Statistically Valid Sample Yes Questioned Costs $728,643 Repeat Finding No Condition: The Organization did not follow the small purchase procedures of obtaining an appropriate number of quotes for procurement of services and supplies related to the operation of the National School Lunch Program for fiscal year 2018-2019. Criteria: Pursuant to 2 CFR section 200.320(a), small purchase procedures are those relatively simple and informal procurement methods for securing services, supplies, or other property that do not cost more than the Simplified Acquisition Threshold. If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Effect: Absent internal control related to the procurement policy requirements may result in the Organization not receiving the best price for the products purchased. Cause: Procurement of goods and services for the National School Lunch Program is completed at the individual Affiliate level. Since there are multiple accounts with each vendor, there was inconsistent and incorrect implementation of the procurement policy requirements for small purchases. Management at the Affiliates were not aware of the need to obtain quotes for purchases from vendors when the individual purchase amount is within the micropurchase threshold but the aggregate purchases from each vendor during the year were expected to exceed the micropurchase threshold. Through the National Defense Association Act of 2018, OMB Memo OMB M-18-18, and USDA Memo SP20 CACFP07 SFSP06-2019, the micropurchase threshold was increased to $10,000. Questioned Costs: Questioned costs are the total purchases made within the small purchase threshold where quotes were not obtained. The purchases were made from the following vendors during the fiscal year 2018-2019.See Schedule of Findings and Questioned Costs for chart/table. Auditors? Recommendation: The Organization should implement internal controls and procedures to ensure all small purchases are in accordance with their procurement policy and 2 CFR section 200.320(a) by obtaining an appropriate number of quotes from vendors with expected purchases for the fiscal year in excess of the micropurchase threshold of $10,000 but less than the simplified acquisition threshold of $250,000. Organization?s Response: At the time of this report, the Organization had already taken the steps necessary to ensure compliance with their procurement policy and 2 CFR section 200.320(a). Price quotations were sought from food vendors where the aggregate purchase is anticipated to exceed the micropurchase threshold of $10,000 but less that the simplified acquisition threshold of $250,000. The Organization noted that due to the physical location of some of the Affiliates, sufficient suitably of qualified vendors are not always available for quotations and in such cases, quotations will be compared to other locations. Further, Affiliates who are the recipient of Federal funds will receive additional training on compliance with the procurement policy and 2 CFR section 200.320(a) by October 31, 2019.
October 1, 2019 David Alvarez, CPA, CVA, CGMA Partner Carr, Riggs & Ingram, l lC 3000 Bayport Drive, Suite 500 Tampa, Florida 33607 Dear Mr. Alvarez, The following is the response to the Child Nutrition Cluster, National School lunch Program 2019 Single Audit Finding of AMlkids, Inc.; 2019-001 Small Purchase Procurement Policy and Procedures We agree with the finding. At the time of this report, the Organization had already taken the steps necessary to ensure compliance with their procurement policy and 2 CFR section 200.320(a). Price quotations were sought from food vendors where the aggregate purchase is anticipated to exceed the micropurchase threshold of $10,000 but be less that the simplified acquisition threshold of $250,000. The Organization noted that due to the physical location of some of the Affiliates, sufficient suitably qualified vendors are not always available and in these cases, quotations will be compared to other locations. Further, Affiliates who are the recipient of Federal funds will receive additional training on compliance with the procurement policy and 2 CFR section 200.320(a) by October 31, 2019. The Controller, Devon Simon, will monitor whether the Affiliates are maintaining compliance with the small purchase procurement policy and procedures. If anything else needs to be addressed, please ca11 me at 813.887.3300. Sincerely, Maria Porto-Duarte CFO AMlkids, Inc. 5915 Ben,amin Center Drive Tampa, Florida 33634
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