EIN: 386003438
UEI: Q9GMVNEJQ8U1
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 17, 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 May 17, 2023 (1198 days ago).
What is a management decision? →2022-001 ? Program Income ? Food Service Fund Balance Finding Type. Immaterial Noncompliance in Internal Controls over Compliance Federal program(s). U.S. Department of Agriculture Child Nutrition Cluster (ANL# 10.553, and 10.555) Criteria. The USDA requires the ending balance of the school food service fund not exceed three months? average of operating expenses. Condition. As of June 30, 2022, the District?s fund balance exceeded three months? average of operating expenses. Cause. This condition appears to be the result of the extra funding received by the District?s related to the Seamless Summer Option for Children (COVID-19). Effect. As a result of this condition, the District did not fully comply with USDA fund balance requirements. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the District implement a plan to spend down the fund balance and submit this plan to MDE for approval. View of Responsible Official. The District is aware of the USDA fund balance requirements. The District operated under the Seamless Summer Option during fiscal year 2021-22 which allowed all of our students to eat both breakfast and lunch for free. The District received a large amount of federal funding which in turn resulted in more fund balance than allowed by USDA at 6/30/2022 ($5,466). The Food Service Director and Business Manager are in the process of creating a spenddown plan to be submitted to MDE which will move fund balance within an allowable range. Responsible officials. Director of Finance Estimated Completion Date. June 2023
Show full finding ▾Hide full finding ▴2022-001 ? Program Income ? Food Service Fund Balance Finding Type. Immaterial Noncompliance in Internal Controls over Compliance Federal program(s). U.S. Department of Agriculture Child Nutrition Cluster (ANL# 10.553, and 10.555) Criteria. The USDA requires the ending balance of the school food service fund not exceed three months? average of operating expenses. Condition. As of June 30, 2022, the District?s fund balance exceeded three months? average of operating expenses. Cause. This condition appears to be the result of the extra funding received by the District?s related to the Seamless Summer Option for Children (COVID-19). Effect. As a result of this condition, the District did not fully comply with USDA fund balance requirements. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the District implement a plan to spend down the fund balance and submit this plan to MDE for approval. View of Responsible Official. The District is aware of the USDA fund balance requirements. The District operated under the Seamless Summer Option during fiscal year 2021-22 which allowed all of our students to eat both breakfast and lunch for free. The District received a large amount of federal funding which in turn resulted in more fund balance than allowed by USDA at 6/30/2022 ($5,466). The Food Service Director and Business Manager are in the process of creating a spenddown plan to be submitted to MDE which will move fund balance within an allowable range. Responsible officials. Director of Finance Estimated Completion Date. June 2023
Certain matters were brought to our attention as a result of the audit process. These are described more fully in the Schedule of Findings and Questioned Costs. We evaluated the matters noted below, and have described our planned actions as a result. 2022-001 - Program Income - Food Service Fund Balance Management Assessment - We concur with the audit assessment regarding this matter. Planned Corrective Action - The District is aware of the USDA fund balance requirements. The District operated under the Seamless Summer Option during fiscal year 2021-22 which allowed all of our students to eat both breakfast and lunch for free. The District received a large amount of federal funding which in turn resulted in more fund balance than allowed by USDA at 6/30/2022 ($5,466). The Food Service Director and Business Manager are in the process of creating a spenddown plan to be submitted to MDE which will move fund balance within an allowable range. Responsible Party - Business Manager Date of Planned Corrective Action - June 2023
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