EIN: 362580660
UEI: DZP9CL6WH285
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 20, 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 May 20, 2024 (829 days ago).
What is a management decision? →During our audit we noted the expenditures report for ESSER III for the period ending June 30, 2023 was submitted late. Context: The expenditure report for the period ending June 30, 2023 was submitted late
Show full finding ▾Hide full finding ▴Criteria: Expenditure reports are due by the 20th day after the end of each quarter. Condition: During our audit we noted the expenditures report for ESSER III for the period ending June 30, 2023 was submitted late. Context: The expenditure report for the period ending June 30, 2023 was submitted late
The District will create procedures to ensure that the expenditure reports are submitted timely.
FAC accepted this audit on October 20, 2022 — management decision was due April 20, 2023.
Code of Federal Regulations (CFR) 210.19(a)(2) states ?In the event that net cash resources exceed 3 months? average expenditures for the school food authority?s nonprofit school food service or such other amount as may be approved in accordance with this paragraph, the State agency may require the school food authority to reduce the price children are charged for lunches, improve food quality or take other action designed to improve the nonprofit school food service. In the absence of any such action, the State agency shall make adjustments in the rate of reimbursement under the Program."
Show full finding ▾Hide full finding ▴Code of Federal Regulations (CFR) 210.19(a)(2) states ?In the event that net cash resources exceed 3 months? average expenditures for the school food authority?s nonprofit school food service or such other amount as may be approved in accordance with this paragraph, the State agency may require the school food authority to reduce the price children are charged for lunches, improve food quality or take other action designed to improve the nonprofit school food service. In the absence of any such action, the State agency shall make adjustments in the rate of reimbursement under the Program."
The District will expend any excess funds as soon as administratively possible and monitor profitability (or lack thereof) of the food service program on a quarterly basis to ensure revenues do no exceed expenditures.
2021-001
FAC accepted this audit on October 27, 2021 — management decision was due April 27, 2022.
8. Criteria or specific requirement (including statutory, regulatory, or other citation) 7 Code of Federal Regulations (CFR) 210.19(a)(2) states ?In the event that net cash resources exceed 3 months? average expenditures for the school food authority?s nonprofit school food service or such other amount as may be approved in accordance with this paragraph, the State agency may require the school food authority to reduce the price children are charged for lunches, improve food quality or take other action designed to improve the nonprofit school food service. In the absence of any such action, the State agency shall make adjustments in the rate of reimbursement under the Program." 9. Condition15 We noted the Food Service program had excess revenues over expenditures in total for the fiscal year ending 6/30/21. 10. Questioned Costs16 None - N/A 11. Context17 This appears to be a systemic issue when the program profitability is not monitored throughout the year. 12. Effect The District may use funds from the federal program for expenditures not associated with the program. 13. Cause The District does not monitor the profitability or cash position of the food service program separate from total District operations. 14. Recommendation We recommend the District monitor the cash position of the food service program on a three month rolling average to ensure funds are not accumulated. 15. Management's response18 Management agrees with this finding and will implement a corrective action plan.
Show full finding ▾Hide full finding ▴8. Criteria or specific requirement (including statutory, regulatory, or other citation) 7 Code of Federal Regulations (CFR) 210.19(a)(2) states ?In the event that net cash resources exceed 3 months? average expenditures for the school food authority?s nonprofit school food service or such other amount as may be approved in accordance with this paragraph, the State agency may require the school food authority to reduce the price children are charged for lunches, improve food quality or take other action designed to improve the nonprofit school food service. In the absence of any such action, the State agency shall make adjustments in the rate of reimbursement under the Program." 9. Condition15 We noted the Food Service program had excess revenues over expenditures in total for the fiscal year ending 6/30/21. 10. Questioned Costs16 None - N/A 11. Context17 This appears to be a systemic issue when the program profitability is not monitored throughout the year. 12. Effect The District may use funds from the federal program for expenditures not associated with the program. 13. Cause The District does not monitor the profitability or cash position of the food service program separate from total District operations. 14. Recommendation We recommend the District monitor the cash position of the food service program on a three month rolling average to ensure funds are not accumulated. 15. Management's response18 Management agrees with this finding and will implement a corrective action plan.
The District will expend any excess funds as soon as administratively possible and monitor profitability (or lack thereof) of the food service program on a quarterly basis to ensure revenues do not exceed expenditures.
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