EIN: 386007620
UEI: F97DL4WXDXK9
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 8, 2020. 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 8, 2021, which was (1960 days ago).
What is a management decision? →2020-001 ? Program Income - Food Service Fund Balance (Repeat) Finding Type. Immaterial Noncompliance Federal program(s) U.S. Department of Agriculture - Child Nutrition Cluster (CFDA# 10.553, 10.555 and 10.559); Passed through MDE; All project numbers 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 [7 CFR Part 210.14(b)]. Condition. As of June 30, 2020, the District's fund balance exceeded three months' average of operating expenses. Cause. This condition appears to be the result of construction delays and additional revenues received from the unanticipated school closure program. 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 the District closely monitor it's budget during the year ended June 30, 2021 to ensure that fund balance is reduced to an appropriate level. View of Responsible Official. The District is working on updating the equipment in all kitchens throughout the District along with the renovation of the serving line at the middle school. Due to COVID-19, the District received additional funding and was unable to complete construction on the middle school project prior to year-end. The District expects these updates to reduce the fund balance within the food service fund to an appropriate level for the 2021 fiscal year. Responsible Officials. Business Manager and Food Service Director Estimated Completion Date. June 30, 2021
Finding: 2020-001 ? Program Income - Food Service Fund Balance (Repeat) Auditor Description of Condition and Effect: As of June 30, 2020, the District's fund balance exceeded three months' average of operating expenses. As a result of this condition, the District did not fully comply with USDA fund balance requirements. Auditor Recommendation: We recommend the District closely monitor it's budget during the year ended June 30, 2021 to ensure that fund balance is reduced to an appropriate level. Corrective Action: The District is working on updating the equipment in all kitchens throughout the District along with the renovation of the serving line at the middle school. Due to COVID-19, the District received additional funding and was unable to complete construction on the middle school project prior to year-end. The District expects these updates to reduce the fund balance within the food service fund to an appropriate level for the 2021 fiscal year. Responsible Person: Business Manager and Food Service Director Anticipated Completion Date: June 30, 2021
2019-001
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 8, 2019. 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 8, 2020, which was (2325 days ago).
What is a management decision? →2019-001 ? Special Tests and Provisions - Food Service Fund Balance (Repeat) Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Controls over Compliance Federal program(s) U.S. Department of Agriculture ? Child Nutrition Cluster (CFDA# 10.553, 10.555 and 10.559); Passed through MDE; All project numbers 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 [7 CFR Part 210.14(b)]. Condition. As of June 30, 2019, the District's fund balance exceeded three months' average of operating expenses. Cause. This condition appears to be the result of the District's conservative budgeting of expenditures by management. 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 the District review its budgeting of expenditures for the food service fund to ensure that fund balance is reduced to an appropriate level. View of Responsible Official. The District is working on updating the equipment in all kitchens throughout the District along with the renovation of the serving line at the middle school. The District expects these updates to reduce the fund balance within the food service fund to an appropriate level for the 2020 fiscal year. Responsible Officials. Business Manager and Food Service Director Estimated Completion Date. June 30, 2020
CORRECTIVE ACTION PLAN Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings as noted in Harper Creek Community Schools? Single Audit report for the year ended June 30, 2019, and corrective actions to be completed. Finding: 2019-001 ? Special Tests and Provisions - Food Service Fund Balance (Repeat) Auditor Description of Condition and Effect: As of June 30, 2019, the District's fund balance exceeded three months' average of operating expenses. As a result of this condition, the District did not fully comply with USDA fund balance requirements. Auditor Recommendation: We recommend the District review its budgeting of expenditures for the food service fund to ensure that fund balance is reduced to an appropriate level. Corrective Action: The District is working on updating the equipment in all kitchens throughout the District along with the renovation of the serving line at the middle school. The District expects these updates to reduce the fund balance within the food service fund to an appropriate level for the 2020 fiscal year. Contact Person: Business Manager and Food Service Director Due Date: June 30, 2020 Status: In process
2018-002
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 25, 2018. 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 25, 2019, which was (2674 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
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 →Single Audit Intelligence is an independent tool powered by Federal Audit Clearinghouse data. Not affiliated with GSA, OMB, or any federal agency.