EIN: 386007912
UEI: CKGYN2HBCAU5
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 18, 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 May 18, 2022 (1560 days ago).
What is a management decision? →Section 3 - Federal Program Findings 2021-001 - Program Income - Food Service Fund Balance Finding Type. Immaterial Noncompliance in Internal Conrols over Compliance Federal program(s). U.S. Department of Agriculture Summer Food Service Program for Children (CFDA #10.559) Criteria. The USDA requires the ending balance of the non-profit school food service fund does not exceed three months' average of operating expenses. Condition. As of June 30, 2021, 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 since the beginning of the COVID-19 pandemic. 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 received additonal funding due to the Summer Food Service Program. This caused the District to have more fund balance than allowed by USDA. Responsible officials. Superintendent Estimated Completed Date. June 2022
Show full finding ▾Hide full finding ▴Section 3 - Federal Program Findings 2021-001 - Program Income - Food Service Fund Balance Finding Type. Immaterial Noncompliance in Internal Conrols over Compliance Federal program(s). U.S. Department of Agriculture Summer Food Service Program for Children (CFDA #10.559) Criteria. The USDA requires the ending balance of the non-profit school food service fund does not exceed three months' average of operating expenses. Condition. As of June 30, 2021, 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 since the beginning of the COVID-19 pandemic. 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 received additonal funding due to the Summer Food Service Program. This caused the District to have more fund balance than allowed by USDA. Responsible officials. Superintendent Estimated Completed Date. June 2022
Corrective Action Plan Certain matters were brought to our attention as a result of the audit process. These are described more fully in the Schedule of Finding and Questioned Costs. We evaluated the matters as noted below, and have described our planned actions as a result. 2021-001 - 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 received additional funding due to the COVID-19 Summer Food Service Program. This caused the District to have more fund balance than allowed by USDA. The Food Service Director and Superintendent are in the process of creating a spenddown plan to be submitted to MDE to get the fund balance within an allowable range. Responsible Party. Superintendent Date of Planned Corrective Action. June 2022
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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