EIN: 411812909
UEI: UT3FZCTLZGQ3
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 15, 2023. 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 July 15, 2023 (1138 days ago).
What is a management decision? →Our legal compliance testing for limited net cash resources in the Food Service fund identified that net cash resources within the fund exceeds the allowable amount. Criteria: U.S. Department of Agriculture has established requirement for non-profit Food Service accounts that puts a "limitation" on Net Cash Resources, which is three months average food service expenditures during the year. Cause: The Food Service fund has a net cash resource balance of $802,530 which exceeds the allowable three months average expenditures of $319,414. Effect: The District's Food Service fund is not in compliance with the requirements for non-profit net cash resources required by the U.S. Department of Agriculture. Recommendation: We recommend that the District reviews the U.S. Department of Agriculture's list of allowable expenses to help reduce the excess funds, as well as notify the Department of Education with their plan to reduce these excess funds as required by the Department. Going forward, all activity within the fund and fees charged relating to the funds services should be regularly reviewed to ensure the District's Food Service fund meets the requirements set the U.S. Department of Agriculture.
Show full finding ▾Hide full finding ▴Excess Cash in the Food Service Fund. Condition: Our legal compliance testing for limited net cash resources in the Food Service fund identified that net cash resources within the fund exceeds the allowable amount. Criteria: U.S. Department of Agriculture has established requirement for non-profit Food Service accounts that puts a "limitation" on Net Cash Resources, which is three months average food service expenditures during the year. Cause: The Food Service fund has a net cash resource balance of $802,530 which exceeds the allowable three months average expenditures of $319,414. Effect: The District's Food Service fund is not in compliance with the requirements for non-profit net cash resources required by the U.S. Department of Agriculture. Recommendation: We recommend that the District reviews the U.S. Department of Agriculture's list of allowable expenses to help reduce the excess funds, as well as notify the Department of Education with their plan to reduce these excess funds as required by the Department. Going forward, all activity within the fund and fees charged relating to the funds services should be regularly reviewed to ensure the District's Food Service fund meets the requirements set the U.S. Department of Agriculture.
Excess Cash in the Food Service Fund Corrective Action Plan (CAP). 1. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: The District has developed a plan that has been approved by the School Board. The plan includes the purchase of food service equipment, increased quantity and quality of food purchases, and other allowable alternative uses of these excess funds. The District has made a significant investment in purchasing new food service equipment in recent years. The District will continue to work to spend down the Food Service Fund within the allowable uses. 3. Official Responsible for Ensuring CAP: Tom Anderson, Finance Director, is the official responsible for ensuring corrective action. 4. Planned Completion Date for CAP: Fiscal year end 2023. 5. Plan to Monitor Completion of CAP: The District will continue to review and monitor this Food Service fund going forward.
2021-004
FAC accepted this audit on December 21, 2021 — management decision was due June 21, 2022.
Our legal compliance testing for limited net cash resources in the Food Service fund identified that net cash resources within the fund exceeds the allowable amount. Criteria: U.S. Department of Agriculture has established requirements for non-profit Food Service accounts that puts a ?limitation? on Net Cash Resources, which is three months average food service expenditures during the year. Cause: The Food Service fund has a net cash resource balance of $603,353 which exceeds the allowable three months average expenditures of $273,462. Effect: The District?s Food Service fund is not in compliance with the requirements for non-profit net cash resources required by the U.S. Department of Agriculture. Recommendation: We recommend that the District reviews the U.S. Department of Agriculture?s list of allowable expenses to help reduce the excess funds, as well as notify the Department of Education with their plan to reduce these excess funds as required by the Department. Going forward, all activity within the fund and fees charged relating to the fund?s services should be regularly reviewed to ensure the District?s Food Service fund meets the requirements set by the U.S. Department of Agriculture. Management Response: The District has made improvements since last year and plans to continue to spend the cash resources on allowable expenses and will continue to monitor the activity within the fund to ensure it meets the requirement going forward.
Show full finding ▾Hide full finding ▴2021-004 Excess Cash in the Food Service Fund Condition: Our legal compliance testing for limited net cash resources in the Food Service fund identified that net cash resources within the fund exceeds the allowable amount. Criteria: U.S. Department of Agriculture has established requirements for non-profit Food Service accounts that puts a ?limitation? on Net Cash Resources, which is three months average food service expenditures during the year. Cause: The Food Service fund has a net cash resource balance of $603,353 which exceeds the allowable three months average expenditures of $273,462. Effect: The District?s Food Service fund is not in compliance with the requirements for non-profit net cash resources required by the U.S. Department of Agriculture. Recommendation: We recommend that the District reviews the U.S. Department of Agriculture?s list of allowable expenses to help reduce the excess funds, as well as notify the Department of Education with their plan to reduce these excess funds as required by the Department. Going forward, all activity within the fund and fees charged relating to the fund?s services should be regularly reviewed to ensure the District?s Food Service fund meets the requirements set by the U.S. Department of Agriculture. Management Response: The District has made improvements since last year and plans to continue to spend the cash resources on allowable expenses and will continue to monitor the activity within the fund to ensure it meets the requirement going forward.
2021-004 Excess Cash in the Food Service Fund Corrective Action Plan (CAP): 1. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: The District has developed a plan that has been approved by the School Board. The plan includes the purchase of food service equipment, increased food purchases, and other allowable alternative uses of these excess funds. The District had planned to implement this plan in fiscal year 2020 and had plans for vendors to come out in spring of 2020 but due to COVID-19, the vendors were unable to come on-site and thus no purchases were made. The District plans to follow this plan in fiscal year 2022. 3. Official Responsible for Ensuring CAP: Tom Anderson, Finance Director, is the official responsible for ensuring corrective action. 4. Planned Completion Date for CAP: Fiscal year end 2022. 5. Plan to Monitor Completion of CAP: The District will continue to review and monitor this Food Service fund going forward.
2020-004
FAC accepted this audit on December 28, 2020 — management decision was due June 28, 2021.
Our legal compliance testing for limited net cash resources in the Food Service fund identified that net cash resources within the fund exceeds the allowable amount. Criteria: U.S. Department of Agriculture has established requirements for non-profit Food Service accounts that puts a ?limitation? on Net Cash Resources, which is three months average food service expenditures during the year. Cause: The Food Service fund has a net cash resource balance of $412,391 which exceeds the allowable three months average expenditures of $267,766. Effect: The District?s Food Service fund is not in compliance with the requirements for non-profit net cash resources required by the U.S. Department of Agriculture. Recommendation: We recommend that the District reviews the U.S. Department of Agriculture?s list of allowable expenses to help reduce the excess funds, as well as notify the Department of Education with their plan to reduce these excess funds as required by the Department. Going forward, all activity within the fund and fees charged relating to the fund?s services should be regularly reviewed to ensure the District?s Food Service fund meets the requirements set by the U.S. Department of Agriculture. Management Response: The District has made improvements since last year and plans to continue to spend the cash resources on allowable expenses and will continue to monitor the activity within the fund to ensure it meets the requirement going forward.
Show full finding ▾Hide full finding ▴2020-004 Excess Cash in the Food Service Fund Condition: Our legal compliance testing for limited net cash resources in the Food Service fund identified that net cash resources within the fund exceeds the allowable amount. Criteria: U.S. Department of Agriculture has established requirements for non-profit Food Service accounts that puts a ?limitation? on Net Cash Resources, which is three months average food service expenditures during the year. Cause: The Food Service fund has a net cash resource balance of $412,391 which exceeds the allowable three months average expenditures of $267,766. Effect: The District?s Food Service fund is not in compliance with the requirements for non-profit net cash resources required by the U.S. Department of Agriculture. Recommendation: We recommend that the District reviews the U.S. Department of Agriculture?s list of allowable expenses to help reduce the excess funds, as well as notify the Department of Education with their plan to reduce these excess funds as required by the Department. Going forward, all activity within the fund and fees charged relating to the fund?s services should be regularly reviewed to ensure the District?s Food Service fund meets the requirements set by the U.S. Department of Agriculture. Management Response: The District has made improvements since last year and plans to continue to spend the cash resources on allowable expenses and will continue to monitor the activity within the fund to ensure it meets the requirement going forward.
2020-004 Excess Cash in the Food Service Fund Corrective Action Plan (CAP): 1. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: The District has developed a plan that has been approved by the School Board. The plan includes the purchase of food service equipment, increased food purchases, and other allowable alternative uses of these excess funds. The District had planned to implement this plan in fiscal year 2020 and had plans for vendors to come out in spring of 2020 but due to COVID-19, the vendors were unable to come on-site and thus no purchases were made. The District plans to follow this plan in fiscal year 2021. 3. Official Responsible for Ensuring CAP: Tom Anderson, Finance Director, is the official responsible for ensuring corrective action. 4. Planned Completion Date for CAP: Fiscal year end 2021. 5. Plan to Monitor Completion of CAP: The District will continue to review and monitor this Food Service fund going forward. Tom Anderson Finance Director
2019-004
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
Our legal compliance testing for limited net cash resources in the Food Service fund identified that net cash resources within the fund exceeds the allowable amount. Criteria: U.S. Department of Agriculture has established requirements for non-profit Food Service accounts that puts a ?limitation? on Net Cash Resources, which is three months average food service expenditures during the year. Cause: The Food Service fund has a net cash resource balance of $374,098 which exceeds the allowable three months average expenditures of $269,222. Effect: The District?s Food Service fund is not in compliance with the requirements for non-profit net cash resources required by the U.S. Department of Agriculture. Recommendation: We recommend that the District reviews the U.S. Department of Agriculture?s list of allowable expenses to help reduce the excess funds, as well as notify the Department of Education with their plan to reduce these excess funds as required by the Department. Going forward, all activity within the fund and fees charged relating to the fund?s services should be regularly reviewed to ensure the District?s Food Service fund meets the requirements set by the U.S. Department of Agriculture.
Show full finding ▾Hide full finding ▴2019-004 Excess Cash in the Food Service Fund Condition: Our legal compliance testing for limited net cash resources in the Food Service fund identified that net cash resources within the fund exceeds the allowable amount. Criteria: U.S. Department of Agriculture has established requirements for non-profit Food Service accounts that puts a ?limitation? on Net Cash Resources, which is three months average food service expenditures during the year. Cause: The Food Service fund has a net cash resource balance of $374,098 which exceeds the allowable three months average expenditures of $269,222. Effect: The District?s Food Service fund is not in compliance with the requirements for non-profit net cash resources required by the U.S. Department of Agriculture. Recommendation: We recommend that the District reviews the U.S. Department of Agriculture?s list of allowable expenses to help reduce the excess funds, as well as notify the Department of Education with their plan to reduce these excess funds as required by the Department. Going forward, all activity within the fund and fees charged relating to the fund?s services should be regularly reviewed to ensure the District?s Food Service fund meets the requirements set by the U.S. Department of Agriculture.
2019-004 Excess Cash in the Food Service Fund Corrective Action Plan (CAP): 1. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: The District has developed a plan that has been approved by the School Board and will be moving forward with the plan to address this finding. This has improved from the prior year. The plan includes the purchase of food service equipment, increased food purchases, and other allowable alternative uses of these excess funds. 3. Official Responsible for Ensuring CAP: Tom Anderson, Finance Director, is the official responsible for ensuring corrective action. 4. Planned Completion Date for CAP: Fiscal year end 2020. 5. Plan to Monitor Completion of CAP: The District will continue to review and monitor this Food Service fund going forward. Tom Anderson Finance Director
FAC accepted this audit on December 13, 2016 — management decision was due June 13, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-002
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