EIN: 346608706
UEI: CXL8B1QQJNN3
Audited by: Barnes Wendling CPAs, Inc.
Oversight agency: 10 [Department of Agriculture]
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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 June 8, 2026. 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 December 8, 2026 (100 days from today).
What is a management decision? →FAC accepted this audit on December 17, 2024 — management decision was due June 17, 2025.
FAC accepted this audit on December 12, 2023 — management decision was due June 12, 2024.
During our testing of disbursements, we noted 1 of the 25 disbursements sampled pertained to a monthly credit card disbursement with transactions allocated to the Federal programs. Upon expanding testing pertaining to credit card disbursements, we noted management was not able to provide a receipt or invoice to support 4 of 68 credit card transactions allocated to the Federal programs within the monthly credit card disbursements tested. Questioned Costs: None noted Cause and Effect: Food Program personnel did not adhere to the Organization's policies and procedures for ensuring sufficient documentation for credit card transactions are retained and remitted to the accounting department on a monthly basis. Failure to maintain proper documentation for all costs allocated to the Federal award is noncompliance with Federal regulations. Recommendation: We recommend the Organization's management review the internal control policies and procedures surrounding credit card transactions and requirements for compliance with Federal regulations. In addition, we recommend the Organization's management implement policies and procedures to ensure compliance with Federal regulations.
Show full finding ▾Hide full finding ▴Criteria or specific requirement: The Code of Federal Regulations 200.403 (g) states: In order for costs to be allowable under Federal awards, the costs must be adequately documented and there must be sufficient documentation. Context and Condition: During our testing of disbursements, we noted 1 of the 25 disbursements sampled pertained to a monthly credit card disbursement with transactions allocated to the Federal programs. Upon expanding testing pertaining to credit card disbursements, we noted management was not able to provide a receipt or invoice to support 4 of 68 credit card transactions allocated to the Federal programs within the monthly credit card disbursements tested. Questioned Costs: None noted Cause and Effect: Food Program personnel did not adhere to the Organization's policies and procedures for ensuring sufficient documentation for credit card transactions are retained and remitted to the accounting department on a monthly basis. Failure to maintain proper documentation for all costs allocated to the Federal award is noncompliance with Federal regulations. Recommendation: We recommend the Organization's management review the internal control policies and procedures surrounding credit card transactions and requirements for compliance with Federal regulations. In addition, we recommend the Organization's management implement policies and procedures to ensure compliance with Federal regulations.
Corrective Actions: We have re-assigned responsibility for submitting receipts for credit card charges to the Manager of the Food Service Program, who has been running our program for 18 years. We sent our policy on receipt requirements for all credit card receipts to all relevant staff. The CFO and Business Manager will both review the monthly credit card charges for appropriate supporting documentation for credit card charges.
During our testing of disbursements, we noted 1 of the 25 disbursements sampled pertained to a monthly credit card disbursement with transactions allocated to the Federal programs. Upon expanding testing pertaining to credit card disbursements, we noted management was not able to provide a receipt or invoice to support 4 of 68 credit card transactions allocated to the Federal programs within the monthly credit card disbursements tested. Questioned Costs: None noted Cause and Effect: Food Program personnel did not adhere to the Organization's policies and procedures for ensuring sufficient documentation for credit card transactions are retained and remitted to the accounting department on a monthly basis. Failure to maintain proper documentation for all costs allocated to the Federal award is noncompliance with Federal regulations. Recommendation: We recommend the Organization's management review the internal control policies and procedures surrounding credit card transactions and requirements for compliance with Federal regulations. In addition, we recommend the Organization's management implement policies and procedures to ensure compliance with Federal regulations.
Show full finding ▾Hide full finding ▴Criteria or specific requirement: The Code of Federal Regulations 200.403 (g) states: In order for costs to be allowable under Federal awards, the costs must be adequately documented and there must be sufficient documentation. Context and Condition: During our testing of disbursements, we noted 1 of the 25 disbursements sampled pertained to a monthly credit card disbursement with transactions allocated to the Federal programs. Upon expanding testing pertaining to credit card disbursements, we noted management was not able to provide a receipt or invoice to support 4 of 68 credit card transactions allocated to the Federal programs within the monthly credit card disbursements tested. Questioned Costs: None noted Cause and Effect: Food Program personnel did not adhere to the Organization's policies and procedures for ensuring sufficient documentation for credit card transactions are retained and remitted to the accounting department on a monthly basis. Failure to maintain proper documentation for all costs allocated to the Federal award is noncompliance with Federal regulations. Recommendation: We recommend the Organization's management review the internal control policies and procedures surrounding credit card transactions and requirements for compliance with Federal regulations. In addition, we recommend the Organization's management implement policies and procedures to ensure compliance with Federal regulations.
Corrective Actions: We have re-assigned responsibility for submitting receipts for credit card charges to the Manager of the Food Service Program, who has been running our program for 18 years. We sent our policy on receipt requirements for all credit card receipts to all relevant staff. The CFO and Business Manager will both review the monthly credit card charges for appropriate supporting documentation for credit card charges.
FAC accepted this audit on December 20, 2024 — management decision was due June 20, 2025.
During our testing of disbursements, we noted 1 of the 25 disbursements sampled pertained to a monthly credit card disbursement with transactions allocated to the Federal programs. Upon expanding testing pertaining to credit card disbursements, we noted management was not able to provide a receipt or invoice to support 4 of 68 credit card transactions allocated to the Federal programs within the monthly credit card disbursements tested. Questioned Costs: None noted Cause and Effect: Food Program personnel did not adhere to the Organization's policies and procedures for ensuring sufficient documentation for credit card transactions are retained and remitted to the accounting department on a monthly basis. Failure to maintain proper documentation for all costs allocated to the Federal award is noncompliance with Federal regulations. Recommendation: We recommend the Organization's management review the internal control policies and procedures surrounding credit card transactions and requirements for compliance with Federal regulations. In addition, we recommend the Organization's management implement policies and procedures to ensure compliance with Federal regulations.
Show full finding ▾Hide full finding ▴Criteria or specific requirement: The Code of Federal Regulations 200.403 (g) states: In order for costs to be allowable under Federal awards, the costs must be adequately documented and there must be sufficient documentation. Context and Condition: During our testing of disbursements, we noted 1 of the 25 disbursements sampled pertained to a monthly credit card disbursement with transactions allocated to the Federal programs. Upon expanding testing pertaining to credit card disbursements, we noted management was not able to provide a receipt or invoice to support 4 of 68 credit card transactions allocated to the Federal programs within the monthly credit card disbursements tested. Questioned Costs: None noted Cause and Effect: Food Program personnel did not adhere to the Organization's policies and procedures for ensuring sufficient documentation for credit card transactions are retained and remitted to the accounting department on a monthly basis. Failure to maintain proper documentation for all costs allocated to the Federal award is noncompliance with Federal regulations. Recommendation: We recommend the Organization's management review the internal control policies and procedures surrounding credit card transactions and requirements for compliance with Federal regulations. In addition, we recommend the Organization's management implement policies and procedures to ensure compliance with Federal regulations.
Corrective Actions: We have re-assigned responsibility for submitting receipts for credit card charges to the Manager of the Food Service Program, who has been running our program for 18 years. We sent our policy on receipt requirements for all credit card receipts to all relevant staff. The CFO and Business Manager will both review the monthly credit card charges for appropriate supporting documentation for credit card charges.
During our testing of disbursements, we noted 1 of the 25 disbursements sampled pertained to a monthly credit card disbursement with transactions allocated to the Federal programs. Upon expanding testing pertaining to credit card disbursements, we noted management was not able to provide a receipt or invoice to support 4 of 68 credit card transactions allocated to the Federal programs within the monthly credit card disbursements tested. Questioned Costs: None noted Cause and Effect: Food Program personnel did not adhere to the Organization's policies and procedures for ensuring sufficient documentation for credit card transactions are retained and remitted to the accounting department on a monthly basis. Failure to maintain proper documentation for all costs allocated to the Federal award is noncompliance with Federal regulations. Recommendation: We recommend the Organization's management review the internal control policies and procedures surrounding credit card transactions and requirements for compliance with Federal regulations. In addition, we recommend the Organization's management implement policies and procedures to ensure compliance with Federal regulations.
Show full finding ▾Hide full finding ▴Criteria or specific requirement: The Code of Federal Regulations 200.403 (g) states: In order for costs to be allowable under Federal awards, the costs must be adequately documented and there must be sufficient documentation. Context and Condition: During our testing of disbursements, we noted 1 of the 25 disbursements sampled pertained to a monthly credit card disbursement with transactions allocated to the Federal programs. Upon expanding testing pertaining to credit card disbursements, we noted management was not able to provide a receipt or invoice to support 4 of 68 credit card transactions allocated to the Federal programs within the monthly credit card disbursements tested. Questioned Costs: None noted Cause and Effect: Food Program personnel did not adhere to the Organization's policies and procedures for ensuring sufficient documentation for credit card transactions are retained and remitted to the accounting department on a monthly basis. Failure to maintain proper documentation for all costs allocated to the Federal award is noncompliance with Federal regulations. Recommendation: We recommend the Organization's management review the internal control policies and procedures surrounding credit card transactions and requirements for compliance with Federal regulations. In addition, we recommend the Organization's management implement policies and procedures to ensure compliance with Federal regulations.
Corrective Actions: We have re-assigned responsibility for submitting receipts for credit card charges to the Manager of the Food Service Program, who has been running our program for 18 years. We sent our policy on receipt requirements for all credit card receipts to all relevant staff. The CFO and Business Manager will both review the monthly credit card charges for appropriate supporting documentation for credit card charges.
FAC accepted this audit on November 27, 2022 — management decision was due May 27, 2023.
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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