Independent School District No. 186

EIN: 416008420

UEI: KBALKJ1A7DZ9

Data as of August 23, 2026

Independent School District No. 1866 audit years2 findings
6
Audit Years
2
Total Findings
0
Repeat Findings

FY 2025-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on December 15, 2025. 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 June 15, 2026 (70 days ago).

What is a management decision? →
2025-001
Reporting

The District failed to properly report the number of student meals that were served and reported to the State via CLiCS, for which Federal funding was received. This issue was identified for only one month's reporting, with fewer meals being reported than actually served. Criteria: The District is required to accurately monitor, record, and report the numbers of meals that were served to students, including how many of these meals were served to students with a free, reduced, or paid status. This reporting determines State and Federal reimbursement rates the District receives for meals served. Cause: The internal controls over reporting established by the District were insufficient to properly prevent, or detect and correct, errors in the reporting of student meals. Effect: The failure to report all student meals eligible for reimbursement to the State resulted in the District not being reimbursed for eligible meals. Questioned Costs: None. The maximum potential impact was below the reportable threshold under Uniform Guidance. Recommendation: We recommend that the District evaluate current procedures for accurately monitoring, recording, and reporting the number of meals served and ensure proper meal counts are reported to the State. Views of Responsible Officials and Planned Corrective Actions: Management agrees with our recommendation. See corresponding Corrective Action Plan.

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Full finding narrative

Finding 2025-001 School Nutrition Program Meal Claims Federal Program: CFDA 10.553/10.555 Child Nutrition Cluster Condition: The District failed to properly report the number of student meals that were served and reported to the State via CLiCS, for which Federal funding was received. This issue was identified for only one month's reporting, with fewer meals being reported than actually served. Criteria: The District is required to accurately monitor, record, and report the numbers of meals that were served to students, including how many of these meals were served to students with a free, reduced, or paid status. This reporting determines State and Federal reimbursement rates the District receives for meals served. Cause: The internal controls over reporting established by the District were insufficient to properly prevent, or detect and correct, errors in the reporting of student meals. Effect: The failure to report all student meals eligible for reimbursement to the State resulted in the District not being reimbursed for eligible meals. Questioned Costs: None. The maximum potential impact was below the reportable threshold under Uniform Guidance. Recommendation: We recommend that the District evaluate current procedures for accurately monitoring, recording, and reporting the number of meals served and ensure proper meal counts are reported to the State. Views of Responsible Officials and Planned Corrective Actions: Management agrees with our recommendation. See corresponding Corrective Action Plan.

Corrective Action Plan

Finding 2025-001 School Nutrition Program Meal Claims 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will evaluate current procedures for accurately monitoring, recording, and reporting the number and type of meals served. 3. Official Responsible Mr. Kurt Stumpf, Superintendent, is the official responsible for ensuring corrective action. 4. Planned Completion Date June 30, 2026. 5. Plan to Monitor Completion The Board of Education will be monitoring this Corrective Action Plan.

About Reporting →
2025-002
Eligibility

The District failed to consistently and properly review and approve or deny all student free and reduced meal applications. Criteria: The District is required to thoroughly review all applications to ensure only eligible students are receiving free and reduced meals, and such applications should be retained by the School. Cause: The District has not established sufficient controls to ensure all applications are properly reviewed, approved or denied. Effect: The failure to apply appropriate controls over the approval of student applications caused the District to improperly grant free or reduced meal status to certain students. Questioned Costs: None. The maximum potential impact was below the reportable threshold under Uniform Guidance. Recommendation: We recommend management adopt policies and procedures under which all applications for free and reduced meals are diligently reviewed to properly determine eligibility. Views of Responsible Officials and Planned Corrective Actions: Management agrees with our recommendation. See corresponding Corrective Action Plan.

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Full finding narrative

Finding 2025-002 Approval of Free and Reduced Meal Applications Federal Program: CFDA 10.553/10.555 Child Nutrition Cluster Condition: The District failed to consistently and properly review and approve or deny all student free and reduced meal applications. Criteria: The District is required to thoroughly review all applications to ensure only eligible students are receiving free and reduced meals, and such applications should be retained by the School. Cause: The District has not established sufficient controls to ensure all applications are properly reviewed, approved or denied. Effect: The failure to apply appropriate controls over the approval of student applications caused the District to improperly grant free or reduced meal status to certain students. Questioned Costs: None. The maximum potential impact was below the reportable threshold under Uniform Guidance. Recommendation: We recommend management adopt policies and procedures under which all applications for free and reduced meals are diligently reviewed to properly determine eligibility. Views of Responsible Officials and Planned Corrective Actions: Management agrees with our recommendation. See corresponding Corrective Action Plan.

Corrective Action Plan

Finding 2025-002 Approval of Free and Reduced Meal Applications 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will adopt policies and procedures to perform thorough reviews of the applications. 3. Official Responsible Mr. Kurt Stumpf, Superintendent, is the official responsible for ensuring corrective action. 4. Planned Completion Date June 30, 2026. 5. Plan to Monitor Completion The Board of Education will be monitoring this Corrective Action Plan.

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