EIN: 346401490
UEI: D2KKMKLAHXK9
Data as of August 19, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 6, 2024. 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 November 6, 2024, which was (652 days ago).
What is a management decision? →7 C.F.R. § 245.6a requires the District to verify select free and reduced food service applications. The verification process includes selecting a sample of applications and obtaining written documentation regarding income. 7 C.F.R. § 245.6a, paragraph (a)(7) states that sources of information for verification include written evidence, collateral contacts, and systems of records. Written evidence shall be used as the primary source of information for verification. 7 C.F.R. § 245.6(e) further requires that the local educational agency must maintain documentation substantiating eligibility determinations on file for 3 years after the date of the fiscal year to which they pertain, except that if audit findings have not been resolved, the documentation must be maintained as long as required for resolution of the issues raised by the audit. The District selected six applications for verification. However, the District failed to maintain supporting documentation for the six applications selected for verification. The School District should review the annual “Ohio Department of Education Office of Nutrition - Verification Instruction Manual” as well as the Federal requirements outlined within 7 C.F.R. § 245.6a. The process for obtaining and maintaining verifications should be performed in accordance with the manual. These procedures will help to verify benefits are being provided correctly as well as help to verify the District is not over or under reimbursed for claimed free and reduced meals.
The District understands that all documentation must be retained to support the verification process for free and reduced lunches. Procedures will be implemented to ensure the security of the documentation.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 4, 2023. 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 November 4, 2023, which was (1020 days ago).
What is a management decision? →2 CFR ? 400 gives regulatory effect to the Department of Agriculture for 2 CFR ? 200.305(b) which requires that for non-Federal entities other than states, payments methods must minimize the time elapsing between the transfer of funds from the United States Treasury or the pass-through entity and the disbursement by the non-Federal entity whether the payment is made by electronic funds transfer, or issuance or redemption of checks, warrants, or payment by other means. 2 CFR ? 200.305(b)(3) states reimbursement is the preferred method when the requirements in this paragraph (b) cannot be met, when the Federal awarding agency sets a specific condition per ?200.208, or when the non-Federal entity requests payment by reimbursement or when the non-Federal entity requests payment by reimbursement. 7 CFR ? 210 relates to the implementation of the National School Lunch Program where the Department provides States with general and special cash assistance and donations of foods acquired by the Department to be used to assist schools in serving nutritious lunches to children each school day. 7 CFR ? 210.7(c) states to be entitled to reimbursement under this part, each school food authority shall ensure that Claims for Reimbursement are limited to the number of free, reduced price and paid lunches and meal supplements that are served to children eligible for free, reduced price and paid lunches and meal supplements, respectively, for each day of operation. Claims for reimbursement should be based on lunch counts, taken daily at the point of service, which correctly identify the number of free, reduced price and paid lunches served to eligible children. Each school food authority should correctly record, consolidate, and report those lunch and supplement counts on the Claim for Reimbursement. The District completed the required site claim forms; however, due to lack of controls over review of the forms for accuracy, the January 2022 site claim form was overstated by 15 meals. The site claim form was used for federal reimbursement to the District and thus resulted in more reimbursements ($68) than the District was entitled to based on free, reduced, and paid lunches. Failure to properly report meals for reimbursement can result in loss of revenue, excess reimbursements, and/or federal questioned costs. The District should establish and implement procedures to verify the accuracy of reimbursement site claim forms.
Finding Number: 2022-002 Planned Corrective Action: If the district is required to return to tally sheets for the calculation of site claim forms, more stringent reviews will be put into place between the tally sheets and the entering of the site claim form data. The 2021 ? 2022 school year had special procedures in place due to the ongoing pandemic. Anticipated Completion Date: March 16, 2023 Responsible Contact Person: Mandy Hildebrand, Treasurer
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 5, 2019. 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 February 5, 2020, which was (2388 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
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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