EIN: 386003167
UEI: T3DJNDK73JY8
Audited by: REHMANN ROBSON LLC
Oversight agency: 10 [Department of Agriculture]
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Data as of August 31, 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 (76 days ago).
What is a management decision? →FAC accepted this audit on February 14, 2025 — management decision was due August 14, 2025.
FAC accepted this audit on December 5, 2023 — management decision was due June 5, 2024.
FAC accepted this audit on January 13, 2023 — management decision was due July 13, 2023.
FAC accepted this audit on December 2, 2021 — management decision was due June 2, 2022.
FAC accepted this audit on January 4, 2021 — management decision was due July 4, 2021.
FAC accepted this audit on November 17, 2019 — management decision was due May 17, 2020.
Meals served, as reported on monthly Claim for Reimbursement reports, were not equal to daily meal count checklists prepared at the point of service. Meal reimbursements for the district were over requested. Cause: Meals reported on the monthly Claim for Reimbursement reports were not reconciled to meal count checklists prepared at the point of service. Effect: The District received reimbursements for meals that were not served. Questioned costs: $64 Context: On 2 of 12 monthly Claim for Reimbursement reports reviewed, daily counts were over reported by a total of 22 meals for two school buildings in the district. Recommendation: The District should establish and implement effective internal controls that would identify and correct meal count errors prior to submission of the monthly Claim for Reimbursement. Views of Responsible Officials: The District agrees with the finding and is in the process of implementing controls to ensure the accuracy of monthly Claims for Reimbursement.
Show full finding ▾Hide full finding ▴Current Year Findings 2019-001 Cash Management ? Inaccurate Meal Counts Finding type: Significant deficiency in internal control over major programs and noncompliance. Program(s) Impacted: CFDA 10.553/10.555/10.559, Child Nutrition Cluster. Criteria: Per 7 CFR 210.8, a school food authority shall establish internal controls that ensure the accuracy of lunch counts prior to the submission of the monthly Claim for Reimbursement. These internal controls shall include, at a minimum, comparisons of daily free, reduced price and paid meal counts against data that will assist in the identification of meal counts in excess of the number of free, reduced price and paid meals served each day to children eligible for such meals; and a system for following up on those meal counts that suggest the likelihood of meal counting problems. Furthermore, prior to the submission of a monthly Claim for Reimbursement, each school food authority shall review the lunch count data for each school under its jurisdiction to ensure its accuracy. Condition: Meals served, as reported on monthly Claim for Reimbursement reports, were not equal to daily meal count checklists prepared at the point of service. Meal reimbursements for the district were over requested. Cause: Meals reported on the monthly Claim for Reimbursement reports were not reconciled to meal count checklists prepared at the point of service. Effect: The District received reimbursements for meals that were not served. Questioned costs: $64 Context: On 2 of 12 monthly Claim for Reimbursement reports reviewed, daily counts were over reported by a total of 22 meals for two school buildings in the district. Recommendation: The District should establish and implement effective internal controls that would identify and correct meal count errors prior to submission of the monthly Claim for Reimbursement. Views of Responsible Officials: The District agrees with the finding and is in the process of implementing controls to ensure the accuracy of monthly Claims for Reimbursement.
2019-001 - The District will do the following. For New Era Christian School, the orders for each day listed by student are sent to the Food Service Director. The Food Service Director counts the meals served for the day and computes the monthly totals within a spreadsheet for reimbursement claims. For the Early Childhood Center, the point of service meal records will be sent from the ECC office staff to the food service office staff weekly to be recorded on a separate spreadsheet. Both completed monthly spreadsheets will be compared by the Food Service office and the Early Childhood Center office to ensure that the results are the same. All discrepancies will be addressed prior to submission of the reimbursement claim.
FAC accepted this audit on October 30, 2018 — management decision was due April 30, 2019.
FAC accepted this audit on November 15, 2017 — management decision was due May 15, 2018.
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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