EIN: 362516871
UEI: GSA_MIGRATION
Audited by: MUELLER & CO LLP DBA PKF MUELLER
Oversight agency: 10 [Department of Agriculture]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 11, 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 December 11, 2023 (1001 days ago).
What is a management decision? →Federal funds received during the year and passed through to the subrecipient were improperly recorded as an agency transaction. Questioned Costs: None Context: There was an absence of a formal policy for recording federal funds received and passed through to a subrecipient. Cause: MHS was unaware of the Uniform Guidance filing requirements for federal funds received and passed through to a subrecipient. Effect: The filing deadline was missed which could possibly reduce any federal funding in future years. Recommendation: MHS should track federal funds and agreements to be in line with current Uniform Guidance Standards. Management's response: MHS management will record federal funds transactions in separate general ledger accounts and will also have a thorough review process of any federal agreements for requirements.
Show full finding ▾Hide full finding ▴FINDING 2021-001 ? IMPROPER RECORDING OF FEDERAL FUNDS FAL NUMBER: 10.559 PROGRAM TITLE: Summer Food Service Program DEPARTMENT: U.S. Department of Agriculture AWARD YEAR: 2021 Criteria: When federal funds are received in excess of $750,000, a single audit and data collection form needs to be filed. Condition: Federal funds received during the year and passed through to the subrecipient were improperly recorded as an agency transaction. Questioned Costs: None Context: There was an absence of a formal policy for recording federal funds received and passed through to a subrecipient. Cause: MHS was unaware of the Uniform Guidance filing requirements for federal funds received and passed through to a subrecipient. Effect: The filing deadline was missed which could possibly reduce any federal funding in future years. Recommendation: MHS should track federal funds and agreements to be in line with current Uniform Guidance Standards. Management's response: MHS management will record federal funds transactions in separate general ledger accounts and will also have a thorough review process of any federal agreements for requirements.
Finding #2021-001 Improper Recording of Federal Funds Condition: Federal funds received during the year and passed through to the subrecipient were improperly recorded as an agency transaction. Recommendation: MHS should track federal funds and agreements to be in line with current Uniform Guidance Standards. Actions Taken or Planned: MHS management will record federal funds transactions in separate general ledger accounts and will also have a thorough review process of any federal agreements for requirements. Person Responsible: Marian Klatka, Chief Financial Officer Estimated Date of Completion: July 1, 2022
The data collection form for the year ending June 30, 2021 was not submitted to the Federal Audit Clearinghouse (FAC) before the required deadline. Questioned Costs: None Context: There was an absence of a formal policy for recording federal funds received and passed through to a subrecipient. Cause: MHS was unaware of the Uniform Guidance filing requirements for federal funds received and passed through to a subrecipient. Effect: The filing deadline was missed which could possibly reduce any federal funding in future years. Recommendation: MHS should track federal funds and agreements to be in line with current Uniform Guidance Standards. Management's response: MHS management will record federal funds transactions in separate general ledger accounts and will also have a thorough review process of any federal agreements for requirements.
Show full finding ▾Hide full finding ▴FINDING 2021-002 ? DATA COLLECTION FORM SUBMISSION FAL NUMBER: 10.559 PROGRAM TITLE: Summer Food Service Program DEPARTMENT: U.S. Department of Agriculture AWARD YEAR: 2021 Criteria: Per 2 CFR Part 200, Subpart F (2 CFR Section 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the audit period. Condition: The data collection form for the year ending June 30, 2021 was not submitted to the Federal Audit Clearinghouse (FAC) before the required deadline. Questioned Costs: None Context: There was an absence of a formal policy for recording federal funds received and passed through to a subrecipient. Cause: MHS was unaware of the Uniform Guidance filing requirements for federal funds received and passed through to a subrecipient. Effect: The filing deadline was missed which could possibly reduce any federal funding in future years. Recommendation: MHS should track federal funds and agreements to be in line with current Uniform Guidance Standards. Management's response: MHS management will record federal funds transactions in separate general ledger accounts and will also have a thorough review process of any federal agreements for requirements.
Finding #2021-002 Data Collection Form Submission Condition: The data collection form for the year ended June 30, 2021 was not submitted to the Federal Audit Clearinghouse before the required deadline. Recommendation: The auditors recommend that all federal funds be tracked in separate general ledger accounts and all federal agreements are thoroughly reviewed for reporting requirements and filing deadlines. Actions Taken or Planned: MHS management will record federal funds transactions in separate general ledger accounts and will also have a thorough review process of any federal agreements for requirements and filing deadlines. Person Responsible: Marian Klatka, Chief Financial Officer Estimated Date of Completion: July 1, 2022
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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