EIN: 386000847
UEI: JN9PQ2ENC5J3
Audited by: Gabridge & Co., PLC
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 January 27, 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 July 27, 2026 (34 days ago).
What is a management decision? →Finding Type: Immaterial Noncompliance, Material Weakness in Internal Control over Compliance Criteria: Time and effort must be supported by documentation that reflects actual work performed. Condition/Finding: During our audit procedures over the District’s payroll process, we noted that an employee’s wages were allocated to the food service function based on a straight percentage instead actual work performed. Cause: This condition is the result of management not recognizing the importance of establishing such controls. Effect: As a result of this condition, the District does not have proper controls in place over its procedures for allocation of wages. Recommendation: We recommend that the District utilize timecards to support the allocation of wages to federal functions. View of Responsible Officials (Corrective Action): See corrective action plan.
Show full finding ▾Hide full finding ▴Finding Type: Immaterial Noncompliance, Material Weakness in Internal Control over Compliance Criteria: Time and effort must be supported by documentation that reflects actual work performed. Condition/Finding: During our audit procedures over the District’s payroll process, we noted that an employee’s wages were allocated to the food service function based on a straight percentage instead actual work performed. Cause: This condition is the result of management not recognizing the importance of establishing such controls. Effect: As a result of this condition, the District does not have proper controls in place over its procedures for allocation of wages. Recommendation: We recommend that the District utilize timecards to support the allocation of wages to federal functions. View of Responsible Officials (Corrective Action): See corrective action plan.
Auditor Description of Condition and Effect: During our audit procedures over the District’s payroll process, we noted that an employee’s wages were allocated to the food service function based on a straight percentage instead actual work performed. As a result of this condition, the District does not have proper controls in place over its procedures for allocation of wages. Auditor Recommendation: The District should utilize timecards to support the allocation of wages to federal functions. Corrective Action: The District will. Responsible Person: Jamie Johncock, Business Manager Anticipated Completion Date: June 30, 2025
FAC accepted this audit on January 24, 2025 — management decision was due July 24, 2025.
FAC accepted this audit on March 29, 2024 — management decision was due September 29, 2024.
FAC accepted this audit on March 27, 2023 — management decision was due September 27, 2023.
FAC accepted this audit on November 22, 2021 — management decision was due May 22, 2022.
FAC accepted this audit on January 10, 2021 — management decision was due July 10, 2021.
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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