EIN: 261671037
UEI: DPDQJYL7PT15
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 12, 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 July 12, 2021 (1871 days ago).
What is a management decision? →2020-001 Child Nutrition Cluster 50000 Academic Moderna #1101 Prepa Tec High #1789 Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster CFDA Number: 10.555 Pass-Through Agency: California Department of Education Pass-Through Number(s): N/A Award Period: July 1, 2019 ? June 30, 2020 Type of Finding: ? Significant Deficiency in Internal Control Over Compliance, Other Matters Criteria or Specific Requirement: 7 CFR section 245.3 requires that students are classified as Free, Reduced or Paid based on the household income eligibility requirements set by the California Department of Education. Condition/Context: During testing we compared students? family income per Free and Reduced Price Meal (FRPM) eligibility applications to the Income Eligibility Scales for 2019-20, and found that the School inaccurately reported students as eligible for free or reduced price meals as follows: Academia Moderna reported free price meals for 6 out of 26 students sampled and Prepa Tec High reported reduced price meals for 6 out of 31 students sampled who did not qualify. Questioned Costs: The known questioned costs were $2,049 for Academia Moderna and $738 for Prepa Tec High. Utilizing an error rate in line with the discrepancies noted above, the following questioned costs were calculated: Academia Moderna $78,184 and Prepa Tec High $14,393 totaling $92,577.
Show full finding ▾Hide full finding ▴2020-001 Child Nutrition Cluster 50000 Academic Moderna #1101 Prepa Tec High #1789 Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster CFDA Number: 10.555 Pass-Through Agency: California Department of Education Pass-Through Number(s): N/A Award Period: July 1, 2019 ? June 30, 2020 Type of Finding: ? Significant Deficiency in Internal Control Over Compliance, Other Matters Criteria or Specific Requirement: 7 CFR section 245.3 requires that students are classified as Free, Reduced or Paid based on the household income eligibility requirements set by the California Department of Education. Condition/Context: During testing we compared students? family income per Free and Reduced Price Meal (FRPM) eligibility applications to the Income Eligibility Scales for 2019-20, and found that the School inaccurately reported students as eligible for free or reduced price meals as follows: Academia Moderna reported free price meals for 6 out of 26 students sampled and Prepa Tec High reported reduced price meals for 6 out of 31 students sampled who did not qualify. Questioned Costs: The known questioned costs were $2,049 for Academia Moderna and $738 for Prepa Tec High. Utilizing an error rate in line with the discrepancies noted above, the following questioned costs were calculated: Academia Moderna $78,184 and Prepa Tec High $14,393 totaling $92,577.
Re: Corrective Action Plan for 2019-2020 Audit The 2019-202 audit findings for the Child Nutrition Program and Unduplicated Local Control Funding Formula Pupil Counts stem from the same issue--inaccurate student eligibility reporting--and thus, this corrective action plan will serve to solve both findings. Having several students identified with an incorrect eligibility determination is based on human error when entering the students? eligibility into the SIS system. The procedure for student eligibility for the 2018-2019 and 2019-2020 school years required the school meal clerks to manually enter the students? eligibility into the SIS system. This allowed for data entry mistakes. Secondly, when students were chosen for income verification, if the parent did not return the information requested, the status was changed to ?Paid? in the POS system, but the change was not followed through in the SIS system. Primarily, these mistakes were due to a lack of an experienced meal program director to oversee the data input, confirm its accuracy and follow through on updates with the data team. Although the organization was notified of this discrepancy back in December of 2019 during the audit process, the meal application and eligibility process had already occurred, and the data had already been reported. The leadership of the organization recognized the need for an experienced director after the 2018-2019 audit and they hired a meal program director with nine years of experience in running compliant meal programs. Most importantly, the organization has made changes in the procedures for determining student meal eligibility. Meal clerks are no longer asked to manually input student eligibility information in the SIS system removing the chance for human error. A new POS program, Meals Plus, was purchased for the 2020-2021 school year that integrates seamlessly with Powerschool, and thus, the data from the SIS and POS system matches. Furthermore, the new director is conducting periodic audits of the meal applications and comparing the SIS student eligibility list with the POS eligibility list to ensure accurate data before submitting that information to CalPads. Based on the changes described above, we believe that the Meal Program and Unduplicated LCFF Pupil Count audit findings will not be present for the 2020-2021 school year and beyond. Any further questions regarding the Corrective Action Plan, please connect with us. Sincerely, Xavier Reyes, Founder and CEO
2019-001
FAC accepted this audit on February 6, 2020 — management decision was due August 6, 2020.
2019-001 Child Nutrition Cluster 50000 Academic Moderna #1101 Prepa Tec #1542 Prepa Tec High #1789 Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster CFDA Number: 10.555 Pass-Through Agency: California Department of Education Pass-Through Number(s): N/A Award Period: July 1, 2018 ? June 30, 2019 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: 7 CFR section 245.3 requires that students are classified as Free, Reduced or Paid based on the household income eligibility requirements set by the California Department of Education. Condition/Context: During testing we compared students? family income per Free and Reduced Price Meal (FRPM) eligibility applications to the Income Eligibility Scales for 2018-19, and found that the School inaccurately reported students as eligible for free or reduced price meals as follows: Academia Moderna reported free price meals for 1 out of 9 students ampled; Prepa Tec reported reduced price meals for 1 out of the 11 students sampled who did not qualify; Prepa Tec High reported reduced price meals for 2 out of 6 students sampled who did not qualify. Questioned Costs: Utilizing an error rate in line with the discrepancies noted above, the following questioned costs were calculated: Academia Moderna $29,605, Prepa Tec $16,436 and Prepa Tec High $29,363 totaling $75,404. Cause: Students were misidentified in the Student Information System and this was not captured during the review process. Effect: The School is not compliance with 7 CFR section 6 income eligibility requirements. Identification of Repeat Finding: No Recommendation: We recommend that the School perform a full file review over eligibility and counts claimed for reimbursements to determine the actual discrepancies and work with its oversight agency to determine next steps. Views of Responsible Officials and Corrective Action Plan: Due to downsize in executive workforce, institutional knowledge, was lost in the interim. Alta Public Schools will work closer with the Student Information System provider and current Alta Public Schools? ?meals? staff to accurately identify and report free and reduced students.
Show full finding ▾Hide full finding ▴2019-001 Child Nutrition Cluster 50000 Academic Moderna #1101 Prepa Tec #1542 Prepa Tec High #1789 Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster CFDA Number: 10.555 Pass-Through Agency: California Department of Education Pass-Through Number(s): N/A Award Period: July 1, 2018 ? June 30, 2019 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: 7 CFR section 245.3 requires that students are classified as Free, Reduced or Paid based on the household income eligibility requirements set by the California Department of Education. Condition/Context: During testing we compared students? family income per Free and Reduced Price Meal (FRPM) eligibility applications to the Income Eligibility Scales for 2018-19, and found that the School inaccurately reported students as eligible for free or reduced price meals as follows: Academia Moderna reported free price meals for 1 out of 9 students ampled; Prepa Tec reported reduced price meals for 1 out of the 11 students sampled who did not qualify; Prepa Tec High reported reduced price meals for 2 out of 6 students sampled who did not qualify. Questioned Costs: Utilizing an error rate in line with the discrepancies noted above, the following questioned costs were calculated: Academia Moderna $29,605, Prepa Tec $16,436 and Prepa Tec High $29,363 totaling $75,404. Cause: Students were misidentified in the Student Information System and this was not captured during the review process. Effect: The School is not compliance with 7 CFR section 6 income eligibility requirements. Identification of Repeat Finding: No Recommendation: We recommend that the School perform a full file review over eligibility and counts claimed for reimbursements to determine the actual discrepancies and work with its oversight agency to determine next steps. Views of Responsible Officials and Corrective Action Plan: Due to downsize in executive workforce, institutional knowledge, was lost in the interim. Alta Public Schools will work closer with the Student Information System provider and current Alta Public Schools? ?meals? staff to accurately identify and report free and reduced students.
RE: Corrective Action Plan for Child Nutrition program For the Single Audit Data Collection, please find our corrective action plan for the Child Nutrition finding. We will continue our due diligence to make sure we have a system that aligns with state and federal regulations. Student Meals The implementation and management of the meal program is a complex process which requires deep understanding of its nuances and accuracy in the accounting and delivery of meals to approve students. Due to the financial austerity measures this year, we lost of our Director of Student Services and with her, our ability to be perfect as in all year?s past. As of the beginning of the year, we have implemented measures that will ironclad the process and yield near-perfect approval and delivery process. The plan we implemented in the Fall was to make sure we?re double checking for accuracy and consistency all sibling applications across multiple sites. This year, we?ve made sure all sibling applications are triple-checked and signed by the Determining Official, Confirming Official, and the Verifying Official. Any questions on this process, please forward to x.reyes@altaps.org or call me at (323) 923-0383. Sincerely, Xavier Reyes, CEO
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