EIN: 396001163
UEI: PY5HBBDKMZ24
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 2026. 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 October 1, 2026 (37 days from today).
What is a management decision? →During our audit procedures, we noted that the District does not have formal, written procedures governing subrecipient monitoring. Although the District reviews supporting documentation—such as invoices—submitted by subrecipient schools prior to submitting claims to the Department of Public Instruction (DPI), these practices are not documented in an established policy or procedure. Criteria: Uniform Guidance (2 CFR 200.331–200.332) requires pass-through entities to establish and implement written procedures for monitoring subrecipients to ensure compliance with federal program requirements and achievement of performance goals. Cause: The District has not developed or implemented formal written policies and procedures for subrecipient monitoring. Effect: In the absence of formalized procedures, the District’s monitoring practices may be applied inconsistently, increasing the risk of unallowable costs, noncompliance with federal requirements, or misunderstandings between the District and its subrecipients. This could lead to questioned costs or administrative issues during oversight by DPI or other regulatory bodies. Recommendation: We recommend that the District develop and adopt formal written procedures outlining its subrecipient monitoring activities. These procedures should clearly describe monitoring responsibilities, required documentation, review steps, communication expectations, and follow-up actions. Implementing a formalized process will help ensure consistent oversight and compliance with federal regulations. Grantee Response: The District will develop and implement written procedures that outline the required monitoring steps, documentation standards, communication protocols, and follow-up expectations for subrecipient oversight. These procedures will align with the requirements of Uniform Guidance and DPI expectations.
Show full finding ▾Hide full finding ▴Finding #2025-001: #84.048 -Career and Technical Education - Basic Grants to States Federal Grantor Agency: U.S. Department of Education Compliance Requirement: Subrecipient Monitoring Condition: During our audit procedures, we noted that the District does not have formal, written procedures governing subrecipient monitoring. Although the District reviews supporting documentation—such as invoices—submitted by subrecipient schools prior to submitting claims to the Department of Public Instruction (DPI), these practices are not documented in an established policy or procedure. Criteria: Uniform Guidance (2 CFR 200.331–200.332) requires pass-through entities to establish and implement written procedures for monitoring subrecipients to ensure compliance with federal program requirements and achievement of performance goals. Cause: The District has not developed or implemented formal written policies and procedures for subrecipient monitoring. Effect: In the absence of formalized procedures, the District’s monitoring practices may be applied inconsistently, increasing the risk of unallowable costs, noncompliance with federal requirements, or misunderstandings between the District and its subrecipients. This could lead to questioned costs or administrative issues during oversight by DPI or other regulatory bodies. Recommendation: We recommend that the District develop and adopt formal written procedures outlining its subrecipient monitoring activities. These procedures should clearly describe monitoring responsibilities, required documentation, review steps, communication expectations, and follow-up actions. Implementing a formalized process will help ensure consistent oversight and compliance with federal regulations. Grantee Response: The District will develop and implement written procedures that outline the required monitoring steps, documentation standards, communication protocols, and follow-up expectations for subrecipient oversight. These procedures will align with the requirements of Uniform Guidance and DPI expectations.
Finding #2025-001: #84.048 -Career and Technical Education - Basic Grants to States Federal Grantor Agency: U.S. Department of Education Compliance Requirement: Subrecipient Monitoring Condition: During our audit procedures, we noted that the District does not have formal, written procedures governing subrecipient monitoring. Although the District reviews supporting documentation—such as invoices—submitted by subrecipient schools prior to submitting claims to the Department of Public Instruction (DPI), these practices are not documented in an established policy or procedure. Criteria: Uniform Guidance (2 CFR 200.331–200.332) requires pass-through entities to establish and implement written procedures for monitoring subrecipients to ensure compliance with federal program requirements and achievement of performance goals. Cause: The District has not developed or implemented formal written policies and procedures for subrecipient monitoring. Effect: In the absence of formalized procedures, the District’s monitoring practices may be applied inconsistently, increasing the risk of unallowable costs, noncompliance with federal requirements, or misunderstandings between the District and its subrecipients. This could lead to questioned costs or administrative issues during oversight by DPI or other regulatory bodies. Recommendation: We recommend that the District develop and adopt formal written procedures outlining its subrecipient monitoring activities. These procedures should clearly describe monitoring responsibilities, required documentation, review steps, communication expectations, and follow-up actions. Implementing a formalized process will help ensure consistent oversight and compliance with federal regulations. Grantee Response: The District will develop and implement written procedures that outline the required monitoring steps, documentation standards, communication protocols, and follow-up expectations for subrecipient oversight. These procedures will align with the requirements of Uniform Guidance and DPI expectations.
FAC accepted this audit on August 7, 2022 — management decision was due February 7, 2023.
During the audit, the auditor became aware of claims submitted for reimbursement that were beyond the actual meals served. Claims submitted did not agree to supporting documentation. Cause: The number of meals claimed for some months were over the actual meals served. Effect: Excess reimbursement amounts claimed may be disallowed and, if any, the excess may need to be returned to the federal agency. Questioned Cost: Questioned costs of $34,336. Repeat Finding: No. Auditor?s Recommendation: We recommend the District set up a review procedure to review the claims and reconcile the claims to actual meals served. Management Response: The District has created a monthly check off sheet for multiple staff to have eyes on claim and double check prior to submitting claims, which should prevent this from happening again.
Show full finding ▾Hide full finding ▴2021-001 Information on the Federal Program: U.S. Department of Agriculture, Assistance Listing Number 10.555/10.559, Child Nutrition Cluster, Year Ended June 30, 2021 Criteria: The Uniform Guidance requires the local program operator to submit monthly claims for reimbursement to administering agency. All meals claimed for reimbursement must meet federal requirements and be served to eligible children. Condition: During the audit, the auditor became aware of claims submitted for reimbursement that were beyond the actual meals served. Claims submitted did not agree to supporting documentation. Cause: The number of meals claimed for some months were over the actual meals served. Effect: Excess reimbursement amounts claimed may be disallowed and, if any, the excess may need to be returned to the federal agency. Questioned Cost: Questioned costs of $34,336. Repeat Finding: No. Auditor?s Recommendation: We recommend the District set up a review procedure to review the claims and reconcile the claims to actual meals served. Management Response: The District has created a monthly check off sheet for multiple staff to have eyes on claim and double check prior to submitting claims, which should prevent this from happening again.
2021-001 Information on the Federal Program: U.S. Department of Agriculture, Assistance Listing Number 10.555/10.559, Child Nutrition Cluster, Year Ended June 30, 2021 Criteria: The Uniform Guidance requires the local program operator to submit monthly claims for reimbursement to administering agency. All meals claimed for reimbursement must meet federal requirements and be served to eligible children. Condition: During the audit, the auditor became aware of claims submitted for reimbursement that were beyond the actual meals served. Claims submitted did not agree to supporting documentation. Cause: The number of meals claimed for some months were over the actual meals served. Effect: Excess reimbursement amounts claimed may be disallowed and, if any, the excess may need to be returned to the federal agency. Questioned Cost: Questioned costs of $34,336. Repeat Finding: No. Auditor?s Recommendation: We recommend the District set up a review procedure to review the claims and reconcile the claims to actual meals served. Management Response: The District has created a monthly check off sheet for multiple staff to have eyes on claim and double check prior to submitting claims, which should prevent this from happening again. Contact Person: Phil Frei Anticipated Completion: June 30, 2022
FAC accepted this audit on December 20, 2017 — management decision was due June 20, 2018.
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