EIN: 386000668
UEI: CA4HQCHPSCH6
Audited by: Kruggel Lawton CPAs
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 December 17, 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 June 17, 2026 (74 days ago).
What is a management decision? →FAC accepted this audit on October 30, 2024 — management decision was due April 30, 2025.
FAC accepted this audit on December 11, 2023 — management decision was due June 11, 2024.
FAC accepted this audit on November 3, 2022 — management decision was due May 3, 2023.
The District was unable to locate and provide documentation of the Annual Self- Monitoring Reviews that were likely performed during the period under audit. Questioned Costs: $0 Cause and Effect: The District was in the process of moving staff offices and unintentionally misplaced the files. Recommendation: The District should continue to practice sound file retention policies, including electronic storage of files, for access in the future.
Show full finding ▾Hide full finding ▴2022-002: Significant Deficiency in internal controls ? Annual Self-Monitoring Reviews Assistance Listing Number, Federal Agency, and Program Name ? 10.553, 10.555, 10.556, 10.559, and 10.582 Child Nutrition Cluster, U.S. Department of Agriculture. Criteria: Every school year (as defined in 7 CFR 210.2, July 1 to June 30), each SFA with more than one school must perform no less than one on-site review of the meal counting and claiming system and the readily observable general areas of review identified under 7 CFR 210.18(h) in each school operating the NSLP and 50% of schools operating the SBP administered by the SFA. The reviews must be conducted by the district in each building each year prior to February 1. The review form must be completed and retained on file within the district. Annually, an MDE Food Service Administrative Policy is issued regarding the requirements. Please note: This only applies to districts with more than one building, per NSLP Regulations 7 CFR 210.8(a) (1). Condition: The District was unable to locate and provide documentation of the Annual Self- Monitoring Reviews that were likely performed during the period under audit. Questioned Costs: $0 Cause and Effect: The District was in the process of moving staff offices and unintentionally misplaced the files. Recommendation: The District should continue to practice sound file retention policies, including electronic storage of files, for access in the future.
The District is aware of this deficiency and continues to take steps to ensure safeguarding of relevant compliance documentation with respect to federal awards. The District feels the finding for this year is an anomaly and does not expect this condition to continue in the future.
FAC accepted this audit on October 29, 2021 — management decision was due April 29, 2022.
FAC accepted this audit on November 28, 2020 — management decision was due May 28, 2021.
During the audit, it was discovered that there were material audit adjustments required to reflect accurate ending balances in the Food Service Fund for accounts receivable. Cause: During the 2020 fiscal year, the District preliminarily recognized a receivable for a drawdown related to fiscal year 2021 expenditures. Effect: Without the proposed audit adjustments, the financial statements would have been materially misstated. Recommendation: The District has already reviewed and approved the necessary correcting journal entries, and their effect is properly included in the audited financial statements. Accordingly, no further corrective action is necessary.
Show full finding ▾Hide full finding ▴Criteria: The District is responsible for reporting reliable financial data in accordance with Generally Accepted Accounting Principles. Condition: During the audit, it was discovered that there were material audit adjustments required to reflect accurate ending balances in the Food Service Fund for accounts receivable. Cause: During the 2020 fiscal year, the District preliminarily recognized a receivable for a drawdown related to fiscal year 2021 expenditures. Effect: Without the proposed audit adjustments, the financial statements would have been materially misstated. Recommendation: The District has already reviewed and approved the necessary correcting journal entries, and their effect is properly included in the audited financial statements. Accordingly, no further corrective action is necessary.
The District understands that revenues earned during the fiscal year should be recognized in the proper period and will accrue for such items in the future. We feel that this was an oversight that was found during the audit with the assistance of the District?s business manager.
FAC accepted this audit on October 29, 2019 — management decision was due April 29, 2020.
FAC accepted this audit on October 30, 2018 — management decision was due April 30, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on December 13, 2017 — management decision was due June 13, 2018.
FAC accepted this audit on October 26, 2016 — management decision was due April 26, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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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