EIN: 386001334
UEI: DDA7KKT9VQE7
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 30, 2022. 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 April 30, 2023 (1214 days ago).
What is a management decision? →As of year-end the District had a fund balance in the non-profit food service fund in excess of three months? operating expenses by approximately $48,421. Criteria: The USDA requires that the District limit its net cash resources to an amount that does not exceed 3 months average expenditures of the non-profit food service fund per requirements in 7 CFR Part 210.14(b). Cause: Orders were placed and multiple items did arrive prior to the fiscal year but the District was unable to receive a final piece of equipment by year end due to lag from the manufacturer. Effect: The District will be required to develop a spending plan for reducing the balance to an acceptable level during the following school year. The plan must be submitted to MDE, Office of School Support Services, for prior approval. Recommendation: We recommend that the District develop a spending plan as required by MDE, and submit the plan at their earliest convenience. Management?s Resp: We are in agreement with this finding.
Show full finding ▾Hide full finding ▴Finding 2022-001 ? EXCESS FUND BALANCE IN FOOD SERVICE FUND (repeat comment) Type: Significant deficiency in Internal Control / Noncompliance ? Special Tests and Provisions Program: Child Nutrition Cluster (ALN 10.553, 10.555, and 10.559) Condition: As of year-end the District had a fund balance in the non-profit food service fund in excess of three months? operating expenses by approximately $48,421. Criteria: The USDA requires that the District limit its net cash resources to an amount that does not exceed 3 months average expenditures of the non-profit food service fund per requirements in 7 CFR Part 210.14(b). Cause: Orders were placed and multiple items did arrive prior to the fiscal year but the District was unable to receive a final piece of equipment by year end due to lag from the manufacturer. Effect: The District will be required to develop a spending plan for reducing the balance to an acceptable level during the following school year. The plan must be submitted to MDE, Office of School Support Services, for prior approval. Recommendation: We recommend that the District develop a spending plan as required by MDE, and submit the plan at their earliest convenience. Management?s Resp: We are in agreement with this finding.
St. Louis Public Schools Correction Action Plan for audit finding number (2022-001) Responsible party: Charles Clevenger, Stacey Haag and Jennifer McKittrick Expected completion date: June 30, 2023 Excess fund balance of $48,421 in Food Service Fund To Whom it May Concern, The Superintendent and the Food service director will be working together to purchase the following items immediately to spend down the excess fund balance in our food service fund prior to June 30, 2023. We will be looking at areas of improvement in our food service program such as replacing sections of ceiling. We will also be looking to purchase some additional equipment during this time frame, including garbage disposals.
2021-002
FAC accepted this audit on October 25, 2021 — management decision was due April 25, 2022.
Meals claimed for November 2020 did not agree with supporting documentation of snacks served reports. Criteria: The District is required to claim meals served based on reports provided from the meal count system. Cause: This condition was caused by an insufficient process for review of claims to supporting documentation. Effect: Based on a comparison of meals claimed to meals served reports, the District has over claimed reimbursement by $16. Questioned Costs: None Recommendation: We recommend that the District review their process of meal claims reviews and make necessary changes to ensure that all meals claimed agree to supporting documentation. Management?s Resp: We are in agreement with this finding.
Show full finding ▾Hide full finding ▴Finding 2021-001 ? CASH MANAGEMENT Type: Significant Deficiency in Internal Control over Compliance / Immaterial Noncompliance ? Cash Management Program: CFDA #10.559 Condition: Meals claimed for November 2020 did not agree with supporting documentation of snacks served reports. Criteria: The District is required to claim meals served based on reports provided from the meal count system. Cause: This condition was caused by an insufficient process for review of claims to supporting documentation. Effect: Based on a comparison of meals claimed to meals served reports, the District has over claimed reimbursement by $16. Questioned Costs: None Recommendation: We recommend that the District review their process of meal claims reviews and make necessary changes to ensure that all meals claimed agree to supporting documentation. Management?s Resp: We are in agreement with this finding.
St. Louis Public Schools Correction Action Plan for audit finding number (2021-001) Responsible party: Charles Clevenger, Stacey Haag and Jennifer McKittrick Expected completion date: Immediately in fiscal year 2021-2022 Cash Management To Whom it May Concern, The Food Service Director will be working with the Business manager to make sure that the tallying and reconciliation of meals claimed is completed by the Food Service Director and then double checked by another individual within the food service department, or central office. An accounting, or tape of the tally, will be created and attached to the meal claims from both individuals and the claim will not be submitted unless they reconcile. Thank you, Business Manager
As of year-end the District had a fund balance in the non-profit food service fund in excess of three months? operating expenses by approximately $213,165. Criteria: The USDA requires that the District limit its net cash resources to an amount that does not exceed 3 months average expenditures of the non-profit food service fund per requirements in 7 CFR Part 210.14(b). Cause: Orders were placed and multiple items did arrive prior to the fiscal year but the District was unable to receive a final piece of equipment by year end due to lag from the manufacturer. Effect: The District will be required to develop a spending plan for reducing the balance to an acceptable level during the following school year. The plan must be submitted to MDE, Office of School Support Services, for prior approval. Recommendation: We recommend that the District develop a spending plan as required by MDE, and submit the plan at their earliest convenience. Management?s Resp: We are in agreement with this finding.
Show full finding ▾Hide full finding ▴Finding 2021-002 ? EXCESS FUND BALANCE IN FOOD SERVICE FUND (repeat comment) Type: Material Weakness in Internal Control / Material Noncompliance ? Special Tests and Provisions Program: Child Nutrition Cluster (CFDA #10.555, and #10.559) Condition: As of year-end the District had a fund balance in the non-profit food service fund in excess of three months? operating expenses by approximately $213,165. Criteria: The USDA requires that the District limit its net cash resources to an amount that does not exceed 3 months average expenditures of the non-profit food service fund per requirements in 7 CFR Part 210.14(b). Cause: Orders were placed and multiple items did arrive prior to the fiscal year but the District was unable to receive a final piece of equipment by year end due to lag from the manufacturer. Effect: The District will be required to develop a spending plan for reducing the balance to an acceptable level during the following school year. The plan must be submitted to MDE, Office of School Support Services, for prior approval. Recommendation: We recommend that the District develop a spending plan as required by MDE, and submit the plan at their earliest convenience. Management?s Resp: We are in agreement with this finding.
St. Louis Public Schools Correction Action Plan for audit finding number (2021-002) Responsible party: Charles Clevenger, Stacey Haag and Jennifer McKittrick Expected completion date: June 30, 2022 Excess fund balance of $213,165 in Food Service Fund To Whom it May Concern, The Superintendent and the Food service director will be working together to purchase the following items immediately to spend down the excess fund balance in our food service fund prior to June 30, 2022. 4 Hobart AM15-1 dishwashers for our buildings at an estimated cost of $7,562.60 for a total estimated cost of $30,250.40. This has been completed. 4 Hatco C-17 compact booster water heaters, 6 gallons, 17.2 KW 208v/3ph for two of our buildings. Cost is $1,878.80 per unit and total cost is $7,515.20. This has been completed. 2 Continental refrigerators 2FSN-SS 52" solid door shallow depth reach-in freezers ? 32 cubic feet at an estimated cost of $6,389 each for a total cost of $12,778. This has been completed. 1 Continental refrigerator 1RXS-N 36 1/4" solid door extra-wide shallow depth reach-in refrigerator at a cost of $3,479. This has been completed. 1 Continental refrigerator 3RNSA 78" solid door reach-in refrigerator at an estimated cost of $5,539. This has been completed. 1 Continental refrigerator SF-SA 78" solid door reach-in freezer ? 70 cubic feet at an estimated cost of $6,829. This has been completed. Complete new serving line equipment including 9 serving counters, cash register stand, a rapid cook oven, a hot food serving counter and table and display case at $93,900. This has been completed. Business Manager
2020-001
FAC accepted this audit on November 4, 2020 — management decision was due May 4, 2021.
As of year-end the District had a fund balance in the non-profit food service fund in excess of three months? operating expenses by approximately $63,200. Cause: This condition was caused by an increase in student participation in the program and unanticipated additional funding streams. Effect: The District will be required to develop a spending plan for reducing the balance to an acceptable level during the following school year. The plan must be submitted to MDE, Office of School Support Services, for prior approval. Recommendation: We recommend that the District develop a spending plan as required by MDE, and submit the plan at their earliest convenience. Corrective Actions: We are in agreement with this finding.
Show full finding ▾Hide full finding ▴Finding 2020-001 ? EXCESS FUND BALANCE IN FOOD SERVICE FUND Finding Type: Material Weakness in Internal Control and Material Noncompliance ? Special Tests and Provisions Program: Child Nutrition Cluster (CFDA #10.553, #10.555, and #10.559) Criteria: The USDA requires that the District limit its net cash resources to an amount that does not exceed 3 months average expenditures of the non-profit food service fund per requirements in 7 CFR Part 210.14(b). Condition: As of year-end the District had a fund balance in the non-profit food service fund in excess of three months? operating expenses by approximately $63,200. Cause: This condition was caused by an increase in student participation in the program and unanticipated additional funding streams. Effect: The District will be required to develop a spending plan for reducing the balance to an acceptable level during the following school year. The plan must be submitted to MDE, Office of School Support Services, for prior approval. Recommendation: We recommend that the District develop a spending plan as required by MDE, and submit the plan at their earliest convenience. Corrective Actions: We are in agreement with this finding.
St. Louis Public Schools Correction Action Plan for audit finding number (2020-001) Responsible party: Charles Clevenger, Stacey Haag and Jennifer McKittrick Expected completion date: June 30, 2021 Excess fund balance of $63,200 in Food Service Fund To Whom it May Concern, The Superintendent and the Food service director will be working together to purchase the following items immediately to spend down the excess fund balance in our food service fund prior to June 30, 2021. 4 Hobart AM15-1 dishwashers for our buildings at an estimated cost of $7,562.60 for a total estimated cost of $30,250.40. 4 Hatco C-17 compact booster water heaters, 6 gallons, 17.2 KW 208v/3ph for two of our buildings. Cost is $1,878.80 per unit and total cost is $7,515.20. 2 Continental refrigerators 2FSN-SS 52" solid door shallow depth reach-in freezers ? 32 cubic feet at an estimated cost of $6,389 each for a total cost of $12,778. 1 Continental refrigerator 1RXS-N 36 1/4" solid door extra-wide shallow depth reach -in refrigerator at a cost of $3,479. 1 Continental refrigerator 3RNSA 78" solid door reach-in refrigerator at an estimated cost of $5,539. 1 Continental refrigerator SF-SA 78" solid door reach-in freezer ?70 cubic feet at an estimated cost of $6,829. Thank you, Business Manager
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.