EIN: 386001758
UEI: CL9NRCGBMZ39
Audited by: STEPHENSON & COMPANY, P.C.
Oversight agency: 84 [Department of Education]
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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 September 4, 2024. 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 March 4, 2025 (544 days ago).
What is a management decision? →FAC accepted this audit on October 24, 2023 — management decision was due April 24, 2024.
FAC accepted this audit on October 25, 2022 — management decision was due April 25, 2023.
FAC accepted this audit on September 22, 2021 — management decision was due March 22, 2022.
FAC accepted this audit on October 1, 2020 — management decision was due April 1, 2021.
Condition and Criteria: The USDA requires that the ending balance of the non-profit school food service fund does not exceed three months' average of operating expenses. If an excess fund balance should occur, the School Food Authority ("SFA") will be required to develop a spending plan for reducing the balance to an acceptable level during the following school ear The plan must be submitted to MDE, Office of School Support Services, for prior approval. As a result this allows the SFA to use those excess funds to further improve the school meals program operations. The school food service account is a non-profit account, which means that the excess funds cannot be used to profit the general fund. It must be used for a specific purpose in the School Meals Program. At year end, the District's fund equity in the Food Service Fund exceeded the allowable three months of expenditures threshold. Effect: The District's ending fund equity exceeded three months' average operating expenses, creating a Program Income finding. Cause: Due to the excess dollars received as part of the Unanticipated School Closure program, the District was not able to plan, for and subsequently spend down, the excess dollars by year end. Context: The District's fund equity of $158,014 at fiscal year-end exceeded the allowable three months' average operating expenses threshold by $34,054. Question Costs: None Auditor's Recommendation: We recommend that the District develop a spend down plan to ensure that the ending fund equity at June 30, 2021 does not exceed three months' average operating expenses.
Show full finding ▾Hide full finding ▴Condition and Criteria: The USDA requires that the ending balance of the non-profit school food service fund does not exceed three months' average of operating expenses. If an excess fund balance should occur, the School Food Authority ("SFA") will be required to develop a spending plan for reducing the balance to an acceptable level during the following school ear The plan must be submitted to MDE, Office of School Support Services, for prior approval. As a result this allows the SFA to use those excess funds to further improve the school meals program operations. The school food service account is a non-profit account, which means that the excess funds cannot be used to profit the general fund. It must be used for a specific purpose in the School Meals Program. At year end, the District's fund equity in the Food Service Fund exceeded the allowable three months of expenditures threshold. Effect: The District's ending fund equity exceeded three months' average operating expenses, creating a Program Income finding. Cause: Due to the excess dollars received as part of the Unanticipated School Closure program, the District was not able to plan, for and subsequently spend down, the excess dollars by year end. Context: The District's fund equity of $158,014 at fiscal year-end exceeded the allowable three months' average operating expenses threshold by $34,054. Question Costs: None Auditor's Recommendation: We recommend that the District develop a spend down plan to ensure that the ending fund equity at June 30, 2021 does not exceed three months' average operating expenses.
Condition: The USDA requires that the ending balance of the non-profit school food service fund does not exceed three months? average of operating expenses. If an excess fund balance should occur, the School Food Authority (?SFA?) 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. As a result, this allows the SFA to use those excess funds to further improve the school meals program operations. The school food service account is a non-profit account, which means that the excess funds cannot be used to profit the general fund. It must be used for a specific purpose in the School Meals Program. At year end, the District?s fund equity in the Food Service Fund exceeded the allowable three months? average of expenditures threshold. Corrective Action: The District will develop a spend down plan to ensure that the ending fund equity at June 30, 2021 does not exceed three months? average operating expenses. Contact Person Responsible for Corrective Action: Business Manager, Michael Boensch Anticipated Completion Date: June 30, 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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