EIN: 386002004
UEI: VNNXNV4NWH74
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 16, 2021. 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 16, 2022 (1530 days ago).
What is a management decision? →The District did not maintain effective internal controls over the Nutrition program to ensure the accuracy of meals served, as reported on monthly Claims for Reimbursement. Cause: The District?s process for recording, monitoring, and reporting meals did not include the level of review necessary to identify differences between the monthly Claims for Reimbursement and source documentation. Effect: Monthly Claims for Reimbursement were in some cases inaccurate, and full meal reimbursements to the extent allowed under the program were not received by the District. Questioned Costs: $148 Context: We reviewed meal count records, for all schools in the District, in support of Claims for Reimbursement for three months during the audit period. Differences were noted in 3 of 3 months, and total meals served were calculated to be over-reported by a net amount of 100 meal counts. Recommendation: The District should establish and maintain effective procedures and internal controls that would identify and correct meal count errors prior to requests for reimbursement. View of Responsible Officials: The District agrees with the finding and will establish effective controls to ensure the accuracy of meal count records.
Show full finding ▾Hide full finding ▴Cash Management ? Inaccurate Meal Counts Finding Type: Significant deficiency in internal control over compliance and noncompliance with laws and regulations. Program(s) Impacted: 10.555/10.559 Child Nutrition Cluster Criteria: 7 CFR 210.8(a) requires that school food authorities establish internal controls which ensure the accuracy of lunch counts prior to the submission of the monthly Claim for Reimbursement. At a minimum, these internal controls shall include on-site reviews of the meal counting and claiming system employed by each school in the District, comparisons of daily meal counts against data which will assist in the identification of meal counts in excess of the number of meals served each day to children eligible for such meals; and a system for following upon those meal counts which suggest the likelihood of meal counting problems. Condition: The District did not maintain effective internal controls over the Nutrition program to ensure the accuracy of meals served, as reported on monthly Claims for Reimbursement. Cause: The District?s process for recording, monitoring, and reporting meals did not include the level of review necessary to identify differences between the monthly Claims for Reimbursement and source documentation. Effect: Monthly Claims for Reimbursement were in some cases inaccurate, and full meal reimbursements to the extent allowed under the program were not received by the District. Questioned Costs: $148 Context: We reviewed meal count records, for all schools in the District, in support of Claims for Reimbursement for three months during the audit period. Differences were noted in 3 of 3 months, and total meals served were calculated to be over-reported by a net amount of 100 meal counts. Recommendation: The District should establish and maintain effective procedures and internal controls that would identify and correct meal count errors prior to requests for reimbursement. View of Responsible Officials: The District agrees with the finding and will establish effective controls to ensure the accuracy of meal count records.
Finding Number: 2021-001 Responsible Person: Management Team Management Views: Management agrees with the finding and is in the process of implementing the recommendation. Corrective Action: The District will follow the process as stated below: Daily Meal Tally Count Sheet Process Each Kitchen Manager/Lead will complete the Daily Meal Tally Count Sheet for breakfast and lunch. The Manager/Lead will record the number of meals made and the number of students who ate the meals and sign and date the count sheet with all the correct information. They will also provide their daily production records. A second kitchen staff person at the location will review the forms for accuracy and completion and will initial and date the sheet with their approval. They will use red pen for tallying up the numbers so it is easier to read. The Manager/Lead will keep a copy in their own book that is kept at their location. The Kitchen Manager/Lead will either scan in color, email, or send the original count sheets through the office mail to Wendy Davis in Accounts Payable for review. Wendy will review the paper work and if she finds something that is inaccurate, she will send it back to the Kitchen Manager/Lead to correct it and they will send it back to her. Wendy will initial and date the paperwork if everything looks good. Next, Wendy Davis will give the count sheets and production records to Kathy Schaaphok (Business Office Accounting Clerk) for her to review and she will put the numbers into the spreadsheet for food service and will initial and date the paperwork and give them to Tami Wychers. Finally, Vince Sturgis (Nutrition Services Director) or Tami Wychers (Food Service Admin Assistant) will review the count sheets, production records, and the spreadsheet for accuracy and will initial and date the paperwork and put them in the required binders for each location. Vince Sturgis will use these numbers for his Federal Reimbursement recording in the State?s on-line application. Anticipated Completion Date: Immediately
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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