EIN: 411496910
UEI: KWZYYKTDU6B1
Audited by: Meulebroeck, Taubert & Co.,PLLP
Oversight agency: 10 [Department of Agriculture]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 23, 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 December 23, 2026 (111 days from today).
What is a management decision? →Due to a limited number of office personnel, proper segregation of duties in the accounting functions is not always possible. Cause: This condition is not unusual where staffing size can result in an improper segregation of duties. Management has determined that given the size and resource limitations the desirable level of segregation of duties necessary may not be feasible. Effect: Without an adequate segregation of duties there are opportunities for errors or fraudulent activities to occur and remain undetected. Recommendation: We recommend that the organization’s management be aware of the lack of segregation of the accounting functions and implement oversight procedures to ensure that the internal control policies and procedures are being implemented by staff and encourage additional controls as they become available due to changes in staff, etc. Views of Responsible Officials: Management agrees with this finding. IV. Corrective Action Plan 2025-003 Name and Contact Person Responsible For Corrective Action Sherri Looft, Executive Director Corrective Action Plan (CAP) Because it is economically infeasible to hire additional staff to adequately provide for the proper segregation of duties, the organization will utilize staff and board members to segregate duties to the extent possible. In addition, some transactions entered into by the organization are reviewed and observed by staff members of Brian Hildebrant, CPA., an independent consulting company. The company does not perform audit services but their observation does create an additional element of oversight. Planned completion date for CAP: N/A – requires ongoing monitoring Plan to monitor completion of CAP: The Executive Director and Board Members will monitor the internal control system to ensure oversight procedures are functioning as intended.
Show full finding ▾Hide full finding ▴III. Major Federal Award Programs—Internal Controls Over Compliance Previously Reported Items Not Resolved: 2025-003 Internal Accounting Controls Criteria: Internal control should include an adequate segregation of duties in the accounting functions. Condition: Due to a limited number of office personnel, proper segregation of duties in the accounting functions is not always possible. Cause: This condition is not unusual where staffing size can result in an improper segregation of duties. Management has determined that given the size and resource limitations the desirable level of segregation of duties necessary may not be feasible. Effect: Without an adequate segregation of duties there are opportunities for errors or fraudulent activities to occur and remain undetected. Recommendation: We recommend that the organization’s management be aware of the lack of segregation of the accounting functions and implement oversight procedures to ensure that the internal control policies and procedures are being implemented by staff and encourage additional controls as they become available due to changes in staff, etc. Views of Responsible Officials: Management agrees with this finding. IV. Corrective Action Plan 2025-003 Name and Contact Person Responsible For Corrective Action Sherri Looft, Executive Director Corrective Action Plan (CAP) Because it is economically infeasible to hire additional staff to adequately provide for the proper segregation of duties, the organization will utilize staff and board members to segregate duties to the extent possible. In addition, some transactions entered into by the organization are reviewed and observed by staff members of Brian Hildebrant, CPA., an independent consulting company. The company does not perform audit services but their observation does create an additional element of oversight. Planned completion date for CAP: N/A – requires ongoing monitoring Plan to monitor completion of CAP: The Executive Director and Board Members will monitor the internal control system to ensure oversight procedures are functioning as intended.
Child Care and Nutrition, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2025. Audit period: October 1, 2024-September 30, 2025 The findings from the September 30, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2025-001 Internal Accounting Controls Recommendation: We recommend management be aware to the lack of segregation of duties within the accounting functions and provide oversight to ensure the internal control policies and procedures are being implemented by organization staff. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will continue to review the accounting functions of all affected departments so segregate them as it is cost beneficial. Name of the contact person responsible for corrective action: Sherri Looft, Executive Director Planned completion date for corrective action plan: September 30, 2026. MATERIAL WEAKNESS 2025-002 Annual Financial Reporting Under Generally Accepted Accounting Principles Recommendation: Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization understands this is required communications for the preparation of the financial statements and will continue to work at this area to achieve the overall goal. Name of the contact person responsible for corrective action: Sherri Looft, Executive Director Planned completion date for corrective action plan: September 30, 2026. FINDINGS – FEDERAL AWARD PROGRAMS 2025-003 Internal Accounting Controls Federal Agency: U.S. Department of Agriculture Federal Program: Child and Adult Care Food Program CFDA Number: 10.558 Pass Through Agency: Minnesota Department of Education, Child Nutrition Section Pass Through Number: 1000003400 Award Periods: Year ended September 30, 2025 Recommendation: We recommend management be aware to the lack of segregation of duties within the accounting functions and provide oversight to ensure the internal control policies and procedures are being implemented by organization staff. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will continue to review the accounting functions of all affected departments so segregate them as it is cost beneficial. Name of the contact person responsible for corrective action: Sherri Looft, Executive Director Planned completion date for corrective action plan: September 30, 2026.
2024-003
FAC accepted this audit on June 17, 2025 — management decision was due December 17, 2025.
Due to a limited number of office personnel, proper segregation of duties in the accounting functions is not always possible. Cause: This condition is not unusual where staffing size can result in an improper segregation of duties. Management has determined that given the size and resource limitations the desirable level of segregation of duties necessary may not be feasible. Effect: Without an adequate segregation of duties there are opportunities for errors or fraudulent activities to occur and remain undetected. Recommendation: We recommend that the organization’s management be aware of the lack of segregation of the accounting functions and implement oversight procedures to ensure that the internal control policies and procedures are being implemented by staff and encourage additional controls as they become available due to changes in staff, etc. Views of Responsible Officials: Management agrees with this finding. IV. Corrective Action Plan 2024-003 Name and Contact Person Responsible For Corrective Action Sherri Looft, Executive Director Corrective Action Plan (CAP) Because it is economically infeasible to hire additional staff to adequately provide for the proper segregation of duties, the organization will utilize staff and board members to segregate duties to the extent possible. In addition, some transactions entered into by the organization are reviewed and observed by staff members of Brian Hildebrant, CPA., an independent consulting company. The company does not perform audit services but their observation does create an additional element of oversight. Planned completion date for CAP: N/A – requires ongoing monitoring Plan to monitor completion of CAP: The Executive Director and Board Members will monitor the internal control system to ensure oversight procedures are functioning as intended.
Show full finding ▾Hide full finding ▴III. Major Federal Award Programs—Internal Controls Over Compliance Previously Reported Items Not Resolved: 2024-003 Internal Accounting Controls Criteria: Internal control should include an adequate segregation of duties in the accounting functions. Condition: Due to a limited number of office personnel, proper segregation of duties in the accounting functions is not always possible. Cause: This condition is not unusual where staffing size can result in an improper segregation of duties. Management has determined that given the size and resource limitations the desirable level of segregation of duties necessary may not be feasible. Effect: Without an adequate segregation of duties there are opportunities for errors or fraudulent activities to occur and remain undetected. Recommendation: We recommend that the organization’s management be aware of the lack of segregation of the accounting functions and implement oversight procedures to ensure that the internal control policies and procedures are being implemented by staff and encourage additional controls as they become available due to changes in staff, etc. Views of Responsible Officials: Management agrees with this finding. IV. Corrective Action Plan 2024-003 Name and Contact Person Responsible For Corrective Action Sherri Looft, Executive Director Corrective Action Plan (CAP) Because it is economically infeasible to hire additional staff to adequately provide for the proper segregation of duties, the organization will utilize staff and board members to segregate duties to the extent possible. In addition, some transactions entered into by the organization are reviewed and observed by staff members of Brian Hildebrant, CPA., an independent consulting company. The company does not perform audit services but their observation does create an additional element of oversight. Planned completion date for CAP: N/A – requires ongoing monitoring Plan to monitor completion of CAP: The Executive Director and Board Members will monitor the internal control system to ensure oversight procedures are functioning as intended.
Child Care and Nutrition, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2024. Audit period: October 1, 2023-September 30, 2024 The findings from the September 30, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2024-001 Internal Accounting Controls Recommendation: We recommend management be aware to the lack of segregation of duties within the accounting functions and provide oversight to ensure the internal control policies and procedures are being implemented by organization staff. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will continue to review the accounting functions of all affected departments so segregate them as it is cost beneficial. Name of the contact person responsible for corrective action: Sherri Looft, Executive Director Planned completion date for corrective action plan: September 30, 2025. MATERIAL WEAKNESS 2024-002 Annual Financial Reporting Under Generally Accepted Accounting Principles Recommendation: Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization understands this is required communications for the preparation of the financial statements and will continue to work at this area to achieve the overall goal. Name of the contact person responsible for corrective action: Sherri Looft, Executive Director Planned completion date for corrective action plan: September 30, 2025. FINDINGS – FEDERAL AWARD PROGRAMS 2024-003 Internal Accounting Controls Federal Agency: U.S. Department of Agriculture Federal Program: Child and Adult Care Food Program CFDA Number: 10.558 Pass Through Agency: Minnesota Department of Education, Child Nutrition Section Pass Through Number: 1000003400 Award Periods: Year ended September 30, 2024 Recommendation: We recommend management be aware to the lack of segregation of duties within the accounting functions and provide oversight to ensure the internal control policies and procedures are being implemented by organization staff. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will continue to review the accounting functions of all affected departments so segregate them as it is cost beneficial. Name of the contact person responsible for corrective action: Sherri Looft, Executive Director Planned completion date for corrective action plan: September 30, 2025.
2023-003
FAC accepted this audit on June 11, 2024 — management decision was due December 11, 2024.
Due to a limited number of office personnel, proper segregation of duties in the accounting functions is not always possible. Cause: This condition is not unusual where staffing size can result in an improper segregation of duties. Management has determined that given the size and resource limitations the desirable level of segregation of duties necessary may not be feasible. Effect: Without an adequate segregation of duties there are opportunities for errors or fraudulent activities to occur and remain undetected. Recommendation: We recommend that the organization’s management be aware of the lack of segregation of the accounting functions and implement oversight procedures to ensure that the internal control policies and procedures are being implemented by staff and encourage additional controls as they become available due to changes in staff, etc. Views of Responsible Officials: Management agrees with this finding. IV. Corrective Action Plan 2023-003 Name and Contact Person Responsible For Corrective Action Nicole Rasmussen, Executive Director Corrective Action Plan (CAP) Because it is economically infeasible to hire additional staff to adequately provide for the proper segregation of duties, the organization will utilize staff and board members to segregate duties to the extent possible. In addition, some transactions entered into by the organization are reviewed and observed by staff members of Brian Hildebrant, CPA., an independent consulting company. The company does not perform audit services but their observation does create an additional element of oversight. Planned completion date for CAP: N/A – requires ongoing monitoring Plan to monitor completion of CAP: The Executive Director and Board Members will monitor the internal control system to ensure oversight procedures are functioning as intended.
Show full finding ▾Hide full finding ▴III. Major Federal Award Programs—Internal Controls Over Compliance Previously Reported Items Not Resolved: 2023-003 Internal Accounting Controls Criteria: Internal control should include an adequate segregation of duties in the accounting functions. Condition: Due to a limited number of office personnel, proper segregation of duties in the accounting functions is not always possible. Cause: This condition is not unusual where staffing size can result in an improper segregation of duties. Management has determined that given the size and resource limitations the desirable level of segregation of duties necessary may not be feasible. Effect: Without an adequate segregation of duties there are opportunities for errors or fraudulent activities to occur and remain undetected. Recommendation: We recommend that the organization’s management be aware of the lack of segregation of the accounting functions and implement oversight procedures to ensure that the internal control policies and procedures are being implemented by staff and encourage additional controls as they become available due to changes in staff, etc. Views of Responsible Officials: Management agrees with this finding. IV. Corrective Action Plan 2023-003 Name and Contact Person Responsible For Corrective Action Nicole Rasmussen, Executive Director Corrective Action Plan (CAP) Because it is economically infeasible to hire additional staff to adequately provide for the proper segregation of duties, the organization will utilize staff and board members to segregate duties to the extent possible. In addition, some transactions entered into by the organization are reviewed and observed by staff members of Brian Hildebrant, CPA., an independent consulting company. The company does not perform audit services but their observation does create an additional element of oversight. Planned completion date for CAP: N/A – requires ongoing monitoring Plan to monitor completion of CAP: The Executive Director and Board Members will monitor the internal control system to ensure oversight procedures are functioning as intended.
Child Care and Nutrition, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2023. Audit period: October 1, 2022-September 30, 2023 The findings from the September 30, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2023-001 Internal Accounting Controls Recommendation: We recommend management be aware to the lack of segregation of duties within the accounting functions and provide oversight to ensure the internal control policies and procedures are being implemented by organization staff. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will continue to review the accounting functions of all affected departments so segregate them as it is cost beneficial. Name of the contact person responsible for corrective action: Nicole Rasmussen, Executive Director Planned completion date for corrective action plan: September 30, 2024. MATERIAL WEAKNESS 2023-002 Annual Financial Reporting Under Generally Accepted Accounting Principles Recommendation: Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization understands this is required communications for the preparation of the financial statements and will continue to work at this area to achieve the overall goal. Name of the contact person responsible for corrective action: Nicole Rasmussen, Executive Director Planned completion date for corrective action plan: September 30, 2024. FINDINGS – FEDERAL AWARD PROGRAMS 2023-003 Internal Accounting Controls Federal Agency: U.S. Department of Agriculture Federal Program: Child and Adult Care Food Program CFDA Number: 10.558 Pass Through Agency: Minnesota Department of Education, Child Nutrition Section Pass Through Number: 1000003400 Award Periods: Year ended September 30, 2023 Recommendation: We recommend management be aware to the lack of segregation of duties within the accounting functions and provide oversight to ensure the internal control policies and procedures are being implemented by organization staff. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will continue to review the accounting functions of all affected departments so segregate them as it is cost beneficial. Name of the contact person responsible for corrective action: Nicole Rasmussen, Executive Director Planned completion date for corrective action plan: September 30, 2024.
2022-003
FAC accepted this audit on May 21, 2023 — management decision was due November 21, 2023.
Due to a limited number of office personnel, proper segregation of duties in the accounting functions is not always possible. Cause: This condition is not unusual where staffing size can result in an improper segregation of duties. Management has determined that given the size and resource limitations the desirable level of segregation of duties necessary may not be feasible. Effect: Without an adequate segregation of duties there are opportunities for errors or fraudulent activities to occur and remain undetected. Recommendation: We recommend that the organization?s management be aware of the lack of segregation of the accounting functions and implement oversight procedures to ensure that the internal control policies and procedures are being implemented by staff and encourage additional controls as they become available due to changes in staff, etc. Views of Responsible Officials: Management agrees with this finding. IV. Corrective Action Plan 2022-003 Name and Contact Person Responsible For Corrective Action Nicole Rasmussen, Executive Director Corrective Action Plan (CAP) Because it is economically infeasible to hire additional staff to adequately provide for the proper segregation of duties, the organization will utilize staff and board members to segregate duties to the extent possible. In addition, some transactions entered into by the organization are reviewed and observed by staff members of Brian Hildebrant, CPA., an independent consulting company. The company does not perform audit services but their observation does create an additional element of oversight. Planned completion date for CAP: N/A ? requires ongoing monitoring Plan to monitor completion of CAP: The Executive Director and Board Members will monitor the internal control system to ensure oversight procedures are functioning as intended.
Show full finding ▾Hide full finding ▴III. Major Federal Award Programs?Internal Controls Over Compliance Previously Reported Items Not Resolved: 2022-003 Internal Accounting Controls Criteria: Internal control should include an adequate segregation of duties in the accounting functions. Condition: Due to a limited number of office personnel, proper segregation of duties in the accounting functions is not always possible. Cause: This condition is not unusual where staffing size can result in an improper segregation of duties. Management has determined that given the size and resource limitations the desirable level of segregation of duties necessary may not be feasible. Effect: Without an adequate segregation of duties there are opportunities for errors or fraudulent activities to occur and remain undetected. Recommendation: We recommend that the organization?s management be aware of the lack of segregation of the accounting functions and implement oversight procedures to ensure that the internal control policies and procedures are being implemented by staff and encourage additional controls as they become available due to changes in staff, etc. Views of Responsible Officials: Management agrees with this finding. IV. Corrective Action Plan 2022-003 Name and Contact Person Responsible For Corrective Action Nicole Rasmussen, Executive Director Corrective Action Plan (CAP) Because it is economically infeasible to hire additional staff to adequately provide for the proper segregation of duties, the organization will utilize staff and board members to segregate duties to the extent possible. In addition, some transactions entered into by the organization are reviewed and observed by staff members of Brian Hildebrant, CPA., an independent consulting company. The company does not perform audit services but their observation does create an additional element of oversight. Planned completion date for CAP: N/A ? requires ongoing monitoring Plan to monitor completion of CAP: The Executive Director and Board Members will monitor the internal control system to ensure oversight procedures are functioning as intended.
Child Care and Nutrition, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 1, 2021-September 30, 2022 The findings from the September 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS ? FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2022-001 Internal Accounting Controls Recommendation: We recommend management be aware to the lack of segregation of duties within the accounting functions and provide oversight to ensure the internal control policies and procedures are being implemented by organization staff. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will continue to review the accounting functions of all affected departments so segregate them as it is cost beneficial. Name of the contact person responsible for corrective action: Nicole Rasmussen, Executive Director Planned completion date for corrective action plan: September 30, 2023. MATERIAL WEAKNESS 2022-002 Annual Financial Reporting Under Generally Accepted Accounting Principles Recommendation: Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization understands this is required communications for the preparation of the financial statements and will continue to work at this area to achieve the overall goal. Name of the contact person responsible for corrective action: Nicole Rasmussen, Executive Director Planned completion date for corrective action plan: September 30, 2023. FINDINGS ? FEDERAL AWARD PROGRAMS 2022-003 Internal Accounting Controls Federal Agency: U.S. Department of Agriculture Federal Program: Child and Adult Care Food Program CFDA Number: 10.558 Pass Through Agency: Minnesota Department of Education, Child Nutrition Section Pass Through Number: 1000003400 Award Periods: Year ended September 30, 2022 Recommendation: We recommend management be aware to the lack of segregation of duties within the accounting functions and provide oversight to ensure the internal control policies and procedures are being implemented by organization staff. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will continue to review the accounting functions of all affected departments so segregate them as it is cost beneficial. Name of the contact person responsible for corrective action: Nicole Rasmussen, Executive Director Planned completion date for corrective action plan: September 30, 2023.
2021-003
FAC accepted this audit on June 19, 2022 — management decision was due December 19, 2022.
Due to a limited number of office personnel, proper segregation of duties in the accounting functions is not always possible. Cause: This condition is not unusual where staffing size can result in an improper segregation of duties. Management has determined that given the size and resource limitations the desirable level of segregation of duties necessary may not be feasible. Effect: Without an adequate segregation of duties there are opportunities for errors or fraudulent activities to occur and remain undetected. Recommendation: We recommend that the organization?s management be aware of the lack of segregation of the accounting functions and implement oversight procedures to ensure that the internal control policies and procedures are being implemented by staff and encourage additional controls as they become available due to changes in staff, etc. Views of Responsible Officials: Management agrees with this finding. IV. Corrective Action Plan 2021-003 Name and Contact Person Responsible For Corrective Action Nicole Rasmussen, Executive Director Corrective Action Plan (CAP) Because it is economically infeasible to hire additional staff to adequately provide for the proper segregation of duties, the organization will utilize staff and board members to segregate duties to the extent possible. In addition, some transactions entered into by the organization are reviewed and observed by staff members of Brian Hildebrant, CPA., an independent consulting company. The company does not perform audit services but their observation does create an additional element of oversight. Planned completion date for CAP: N/A ? requires ongoing monitoring Plan to monitor completion of CAP: The Executive Director and Board Members will monitor the internal control system to ensure oversight procedures are functioning as intended.
Show full finding ▾Hide full finding ▴III. Major Federal Award Programs?Internal Controls Over Compliance Previously Reported Items Not Resolved: 2021-003 Internal Accounting Controls Criteria: Internal control should include an adequate segregation of duties in the accounting functions. Condition: Due to a limited number of office personnel, proper segregation of duties in the accounting functions is not always possible. Cause: This condition is not unusual where staffing size can result in an improper segregation of duties. Management has determined that given the size and resource limitations the desirable level of segregation of duties necessary may not be feasible. Effect: Without an adequate segregation of duties there are opportunities for errors or fraudulent activities to occur and remain undetected. Recommendation: We recommend that the organization?s management be aware of the lack of segregation of the accounting functions and implement oversight procedures to ensure that the internal control policies and procedures are being implemented by staff and encourage additional controls as they become available due to changes in staff, etc. Views of Responsible Officials: Management agrees with this finding. IV. Corrective Action Plan 2021-003 Name and Contact Person Responsible For Corrective Action Nicole Rasmussen, Executive Director Corrective Action Plan (CAP) Because it is economically infeasible to hire additional staff to adequately provide for the proper segregation of duties, the organization will utilize staff and board members to segregate duties to the extent possible. In addition, some transactions entered into by the organization are reviewed and observed by staff members of Brian Hildebrant, CPA., an independent consulting company. The company does not perform audit services but their observation does create an additional element of oversight. Planned completion date for CAP: N/A ? requires ongoing monitoring Plan to monitor completion of CAP: The Executive Director and Board Members will monitor the internal control system to ensure oversight procedures are functioning as intended.
Child Care and Nutrition, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2021. Audit period: October 1, 2020-September 30, 2021 The findings from the September 30, 2021 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS ? FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2021-001 Internal Accounting Controls Recommendation: We recommend management be aware to the lack of segregation of duties within the accounting functions and provide oversight to ensure the internal control policies and procedures are being implemented by organization staff. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will continue to review the accounting functions of all affected departments so segregate them as it is cost beneficial. Name of the contact person responsible for corrective action: Nicole Rasmussen, Executive Director Planned completion date for corrective action plan: September 30, 2022. MATERIAL WEAKNESS 2021-002 Annual Financial Reporting Under Generally Accepted Accounting Principles Recommendation: Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization understands this is required communications for the preparation of the financial statements and will continue to work at this area to achieve the overall goal. Name of the contact person responsible for corrective action: Nicole Rasmussen, Executive Director Planned completion date for corrective action plan: September 30, 2022. FINDINGS ? FEDERAL AWARD PROGRAMS 2021-003 Internal Accounting Controls Federal Agency: U.S. Department of Agriculture Federal Program: Child and Adult Care Food Program CFDA Number: 10.558 Pass Through Agency: Minnesota Department of Education, Child Nutrition Section Pass Through Number: 1000003400 Award Periods: Year ended September 30, 2021 Recommendation: We recommend management be aware to the lack of segregation of duties within the accounting functions and provide oversight to ensure the internal control policies and procedures are being implemented by organization staff. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will continue to review the accounting functions of all affected departments so segregate them as it is cost beneficial. Name of the contact person responsible for corrective action: Nicole Rasmussen, Executive Director Planned completion date for corrective action plan: September 30, 2022.
2020-003
FAC accepted this audit on June 27, 2021 — management decision was due December 27, 2021.
Due to a limited number of office personnel, proper segregation of duties in the accounting functions is not always possible. Cause: This condition is not unusual where staffing size can result in an improper segregation of duties. Management has determined that given the size and resource limitations the desirable level of segregation of duties necessary may not be feasible. Effect: Without an adequate segregation of duties there are opportunities for errors or fraudulent activities to occur and remain undetected. Recommendation: We recommend that the organization?s management be aware of the lack of segregation of the accounting functions and implement oversight procedures to ensure that the internal control policies and procedures are being implemented by staff and encourage additional controls as they become available due to changes in staff, etc. IV. Corrective Action Plan 2020-003 Name and Contact Person Responsible For Corrective Action Nicole Rasmussen, Executive Director Corrective Action Plan (CAP) Because it is economically infeasible to hire additional staff to adequately provide for the proper segregation of duties, the organization will utilize staff and board members to segregate duties to the extent possible. In addition, some transactions entered into by the organization are reviewed and observed by staff members of Brian Hildebrant, CPA., an independent consulting company. The company does not perform audit services but their observation does create an additional element of oversight. Planned completion date for CAP: N/A ? requires ongoing monitoring Plan to monitor completion of CAP: The Executive Director and Board Members will monitor the internal control system to ensure oversight procedures are functioning as intended.
Show full finding ▾Hide full finding ▴III. Major Federal Award Programs?Internal Controls Over Compliance Previously Reported Items Not Resolved: 2020-003 Internal Accounting Controls Criteria: Internal control should include an adequate segregation of duties in the accounting functions. Condition: Due to a limited number of office personnel, proper segregation of duties in the accounting functions is not always possible. Cause: This condition is not unusual where staffing size can result in an improper segregation of duties. Management has determined that given the size and resource limitations the desirable level of segregation of duties necessary may not be feasible. Effect: Without an adequate segregation of duties there are opportunities for errors or fraudulent activities to occur and remain undetected. Recommendation: We recommend that the organization?s management be aware of the lack of segregation of the accounting functions and implement oversight procedures to ensure that the internal control policies and procedures are being implemented by staff and encourage additional controls as they become available due to changes in staff, etc. IV. Corrective Action Plan 2020-003 Name and Contact Person Responsible For Corrective Action Nicole Rasmussen, Executive Director Corrective Action Plan (CAP) Because it is economically infeasible to hire additional staff to adequately provide for the proper segregation of duties, the organization will utilize staff and board members to segregate duties to the extent possible. In addition, some transactions entered into by the organization are reviewed and observed by staff members of Brian Hildebrant, CPA., an independent consulting company. The company does not perform audit services but their observation does create an additional element of oversight. Planned completion date for CAP: N/A ? requires ongoing monitoring Plan to monitor completion of CAP: The Executive Director and Board Members will monitor the internal control system to ensure oversight procedures are functioning as intended.
Child Care and Nutrition, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2020. Audit period: October 1, 2019-September 30, 2020 The findings from the September 30, 2020 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS ? FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2020-001 Internal Accounting Controls Recommendation: We recommend management be aware to the lack of segregation of duties within the accounting functions and provide oversight to ensure the internal control policies and procedures are being implemented by organization staff. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will continue to review the accounting functions of all affected departments so segregate them as it is cost beneficial. Name of the contact person responsible for corrective action: Nicole Rasmussen, Executive Director Planned completion date for corrective action plan: September 30, 2021. MATERIAL WEAKNESS 2020-002 Annual Financial Reporting Under Generally Accepted Accounting Principles Recommendation: Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization understands this is required communications for the preparation of the financial statements and will continue to work at this area to achieve the overall goal. Name of the contact person responsible for corrective action: Nicole Rasmussen, Executive Director Planned completion date for corrective action plan: September 30, 2021. FINDINGS ? FEDERAL AWARD PROGRAMS 2020-003 Internal Accounting Controls Federal Agency: U.S. Department of Agriculture Federal Program: Child and Adult Care Food Program CFDA Number: 10.558 Pass Through Agency: Minnesota Department of Education, Child Nutrition Section Pass Through Number: 1000003400 Award Periods: Year ended September 30, 2020 Recommendation: We recommend management be aware to the lack of segregation of duties within the accounting functions and provide oversight to ensure the internal control policies and procedures are being implemented by organization staff. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will continue to review the accounting functions of all affected departments so segregate them as it is cost beneficial. Name of the contact person responsible for corrective action: Nicole Rasmussen, Executive Director Planned completion date for corrective action plan: September 30, 2021.
2019-003
FAC accepted this audit on June 2, 2020 — management decision was due December 2, 2020.
Due to a limited number of office personnel, proper segregation of duties in the accounting functions is not always possible. Cause: This condition is not unusual where staffing size can result in an improper segregation of duties. Management has determined that given the size and resource limitations the desirable level of segregation of duties necessary may not be feasible. Effect: Without an adequate segregation of duties there are opportunities for errors or fraudulent activities to occur and remain undetected. Recommendation: We recommend that the organization?s management be aware of the lack of segregation of the accounting functions and implement oversight procedures to ensure that the internal control policies and procedures are being implemented by staff and encourage additional controls as they become available due to changes in staff, etc. IV. Corrective Action Plan 2019-003 Name and Contact Person Responsible For Corrective Action Nicole Rasmussen, Executive Director Corrective Action Plan (CAP) Because it is economically infeasible to hire additional staff to adequately provide for the proper segregation of duties, the organization will utilize staff and board members to segregate duties to the extent possible. In addition, some transactions entered into by the organization are reviewed and observed by staff members of Brian Hildebrant, CPA., an independent consulting company. The company does not perform audit services but their observation does create an additional element of oversight. Planned completion date for CAP: N/A ? requires ongoing monitoring Plan to monitor completion of CAP: The Executive Director and Board Members will monitor the internal control system to ensure oversight procedures are functioning as intended.
Show full finding ▾Hide full finding ▴III. Major Federal Award Programs?Internal Controls Over Compliance Previously Reported Items Not Resolved: 2019-003 Internal Accounting Controls Criteria: Internal control should include an adequate segregation of duties in the accounting functions. Condition: Due to a limited number of office personnel, proper segregation of duties in the accounting functions is not always possible. Cause: This condition is not unusual where staffing size can result in an improper segregation of duties. Management has determined that given the size and resource limitations the desirable level of segregation of duties necessary may not be feasible. Effect: Without an adequate segregation of duties there are opportunities for errors or fraudulent activities to occur and remain undetected. Recommendation: We recommend that the organization?s management be aware of the lack of segregation of the accounting functions and implement oversight procedures to ensure that the internal control policies and procedures are being implemented by staff and encourage additional controls as they become available due to changes in staff, etc. IV. Corrective Action Plan 2019-003 Name and Contact Person Responsible For Corrective Action Nicole Rasmussen, Executive Director Corrective Action Plan (CAP) Because it is economically infeasible to hire additional staff to adequately provide for the proper segregation of duties, the organization will utilize staff and board members to segregate duties to the extent possible. In addition, some transactions entered into by the organization are reviewed and observed by staff members of Brian Hildebrant, CPA., an independent consulting company. The company does not perform audit services but their observation does create an additional element of oversight. Planned completion date for CAP: N/A ? requires ongoing monitoring Plan to monitor completion of CAP: The Executive Director and Board Members will monitor the internal control system to ensure oversight procedures are functioning as intended.
Child Care and Nutrition, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2019. Audit period: October 1, 2018-September 30, 2019 The findings from the September 30, 2019 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS ? FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2019-001 Internal Accounting Controls Recommendation: We recommend management be aware to the lack of segregation of duties within the accounting functions and provide oversight to ensure the internal control policies and procedures are being implemented by organization staff. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will continue to review the accounting functions of all affected departments so segregate them as it is cost beneficial. Name of the contact person responsible for corrective action: Nicole Rasmussen, Executive Director Planned completion date for corrective action plan: September 30, 2020. MATERIAL WEAKNESS 2019-002 Annual Financial Reporting Under Generally Accepted Accounting Principles Recommendation: Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial. Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: The Organization understands this is required communications for the preparation of the financial statements and will continue to work at this area to achieve the overall goal. Name of the contact person responsible for corrective action: Nicole Rasmussen, Executive Director Planned completion date for corrective action plan: September 30, 2020. FINDINGS ? FEDERAL AWARD PROGRAMS 2019-003 Internal Accounting Controls Federal Agency: U.S. Department of Agriculture Federal Program: Child and Adult Care Food Program CFDA Number: 10.558 Pass Through Agency: Minnesota Department of Education, Child Nutrition Section Pass Through Number: 1000003400 Award Periods: Year ended September 30, 2019 Recommendation: We recommend management be aware to the lack of segregation of duties within the accounting functions and provide oversight to ensure the internal control policies and procedures are being implemented by organization staff. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will continue to review the accounting functions of all affected departments so segregate them as it is cost beneficial. Name of the contact person responsible for corrective action: Nicole Rasmussen, Executive Director Planned completion date for corrective action plan: September 30, 2020.
2018-003
FAC accepted this audit on June 24, 2019 — management decision was due December 24, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-003
FAC accepted this audit on June 21, 2018 — management decision was due December 21, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-003
FAC accepted this audit on June 18, 2017 — management decision was due December 18, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-003
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