EIN: 274414692
UEI: M4EVXWMY64Q8
Audited by: CORNWELL, FRIDERES, MAHER & ASSOCIATES, P.L.C.
Oversight agency: 97 [Department of Homeland Security]
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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 March 20, 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 September 20, 2025 (345 days ago).
What is a management decision? →SEGREGATION OF DUTIES - THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2024-001
Show full finding ▾Hide full finding ▴SEGREGATION OF DUTIES - THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2024-001
SEE RESPONSE AND CORRECTIVE ACTION PLAN AT 2024-001
2023-003
FAC accepted this audit on May 14, 2024 — management decision was due November 14, 2024.
SEGREGATION OF DUTIES - THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2023-001.
Show full finding ▾Hide full finding ▴SEGREGATION OF DUTIES - THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2023-001.
SEE RESPONSE AND CORRECTIVE ACTION PLAN AT 2023-001.
2022-003
FAC accepted this audit on March 28, 2023 — management decision was due September 28, 2023.
2022-003 SEGREGATION OF DUTIES - THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2022-001.
Show full finding ▾Hide full finding ▴2022-003 SEGREGATION OF DUTIES - THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE 2022-001.
COMMENT COMMENT CORRECTIVE ACTION PLAN CONTACT PERSON, TITLE, ANTICIPATED DATE REFERENCE TITLE PHONE NUMBER OF COMPLETION 2022-001 SEGREGATION SEE RESPONSE AND CORRECTIVE LACEY PUEGGEL N/A OF DUTIES ACTION PLAN AT 2022-001. BUSINESS MANAGER 641-450-5813 2022-002 PREPARATION SEE RESPONSE AND CORRECTIVE LACEY PUEGGEL N/A OF FINANCIAL ACTION PLAN AT 2022-002. BUSINESS MANAGER STATEMENTS 641-450-5813
2021-001
FAC accepted this audit on March 30, 2022 — management decision was due September 30, 2022.
III-A-21 VERIFICATION OF FREE AND REDUCED PRICE APPLICATIONS (2021-001) CRITERIA - THE OFFICE OF MANAGEMENT AND BUDGET COMPLAIANCE SUPPLEMENT FOR THE CHILD NUTRITION CLUSTER REQUIRES THE LOCAL FOOD AUTHORITY TO HAVE POLICIES AND PRECEDURES FOR ENSURING THE VERIFICATION OF FREE AND REDUCED PRICE APPLICATIONS. CONDITION - THE DISTRICT WAS UNABLE TO PROVIDE DOCUMENTATION OF VERIFICATION OF FREE AND REDUCED PRICE APPLICATIONS. CAUSE - THE DISTRICT DID NOT SEND OUT THE REQUIRED VERIFICATION OF FREE AND REDUCED APPLICATIONS AS THEY DID NOT BELIEVE THEY WERE REQUIRED TO FOLLOW THIS REQUIREMENT DUE TO MEALS BEING PROVIDED FREE UNDER THE SUMMER FOOD SERVICE PROGRAM FOR CHILDERN. EFFECT - THE DISTRICT WAS NOT IN COMPLIANCE WITH THE CHILD NUTRITION CLUSTER REQUIREMENT FOR VERIFICATION OF FREE AND REDUCED PRICE APPLICATIONS. RECOMMENDATION - WE RECOMMEND THE DISTRICT UPDATE PROCEDURES TO ENSURE ALL REQUIREMENTS OF THE CHILD NUTRITION CLUSTER ARE FOLLOWED. RESPONSE AND CORRECTIVE ACTION PLANNED - THE DISTRICT WILL REVIEW CURRENT PROCESSES AND VERIFY IF A REQUIRED COMPLAIANCE STEP IS REQUIRED DURING THE YEAR. CONCLUSION - REPSONSE ACCEPTED. III-B-21 SEGREGATION OF DUTIES - THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, (2021-002) INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE II-A-21
Show full finding ▾Hide full finding ▴III-A-21 VERIFICATION OF FREE AND REDUCED PRICE APPLICATIONS (2021-001) CRITERIA - THE OFFICE OF MANAGEMENT AND BUDGET COMPLAIANCE SUPPLEMENT FOR THE CHILD NUTRITION CLUSTER REQUIRES THE LOCAL FOOD AUTHORITY TO HAVE POLICIES AND PRECEDURES FOR ENSURING THE VERIFICATION OF FREE AND REDUCED PRICE APPLICATIONS. CONDITION - THE DISTRICT WAS UNABLE TO PROVIDE DOCUMENTATION OF VERIFICATION OF FREE AND REDUCED PRICE APPLICATIONS. CAUSE - THE DISTRICT DID NOT SEND OUT THE REQUIRED VERIFICATION OF FREE AND REDUCED APPLICATIONS AS THEY DID NOT BELIEVE THEY WERE REQUIRED TO FOLLOW THIS REQUIREMENT DUE TO MEALS BEING PROVIDED FREE UNDER THE SUMMER FOOD SERVICE PROGRAM FOR CHILDERN. EFFECT - THE DISTRICT WAS NOT IN COMPLIANCE WITH THE CHILD NUTRITION CLUSTER REQUIREMENT FOR VERIFICATION OF FREE AND REDUCED PRICE APPLICATIONS. RECOMMENDATION - WE RECOMMEND THE DISTRICT UPDATE PROCEDURES TO ENSURE ALL REQUIREMENTS OF THE CHILD NUTRITION CLUSTER ARE FOLLOWED. RESPONSE AND CORRECTIVE ACTION PLANNED - THE DISTRICT WILL REVIEW CURRENT PROCESSES AND VERIFY IF A REQUIRED COMPLAIANCE STEP IS REQUIRED DURING THE YEAR. CONCLUSION - REPSONSE ACCEPTED. III-B-21 SEGREGATION OF DUTIES - THE DISTRICT DID NOT PROPERLY SEGREGATE CUSTODY, RECORD-KEEPING AND RECONCILING FUNCTIONS, (2021-002) INCLUDING THOSE RELATED TO FEDERAL PROGRAMS. SEE II-A-21
COMMENT COMMENT CORRECTIVE ACTION CONTACT PERSON, TITLE, ANTICIPATED DATE REFERENCE TITLE PLAN PHONE NUMBER OF COMPLETION II1-A-21 VERIFICATION OF FREE SEE RESPONSE AND CORRECTIVE LACEY PUEGGEL N/A AND REDUCED PRICE ACTION PLAN AT III-A-21 BUSINESS MANAGER APPLICATIONS 641-450-5813
COMMENT COMMENT CORRECTIVE ACTION PLAN CONTACT PERSON, TITLE ANTICIPATED DATE REFERENCE TITLE PHONE NUMBER OF COMPLETION II-A-21 SEGREGATION OF DUTIES SEE RESPONSE AND CORRECTIVE LACEY PUEGGEL N/A ACTION PLAN AT II-A-21 BUSINESS MANAGER 641-450-5813
Show full finding ▾Hide full finding ▴COMMENT COMMENT CORRECTIVE ACTION PLAN CONTACT PERSON, TITLE ANTICIPATED DATE REFERENCE TITLE PHONE NUMBER OF COMPLETION II-A-21 SEGREGATION OF DUTIES SEE RESPONSE AND CORRECTIVE LACEY PUEGGEL N/A ACTION PLAN AT II-A-21 BUSINESS MANAGER 641-450-5813
COMMENT COMMENT CORRECTIVE ACTION CONTACT PERSON, TITLE ANTICIPATED DATE REFERECE TITLE PLAN PHONE NUMBER OF COMPLETION II-A-21 SEGREGATION OF DUTIES SEE RESPONSE AND CORRECTIVE LACEY PUEGGEL N/A ACTION PLAN AT 11-A-21 BUSINESS MANAGER 641-450-5813
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