EIN: 416008628
UEI: JH7LYU5YM1K9
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 21, 2024. 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 April 21, 2025 (488 days ago).
What is a management decision? →2024-003 FINDING Federal Program COVID-19 Education Stabilization Fund Under The Coronavirus Aid, Relief, and Economic Security Act (AL 84.425 U/D) Activities Allowed or Unallowed; Allowable Costs/Cost Principles Criteria A system of internal controls requires all timecards to be reviewed and approved before payroll is processed. Condition During our transaction testing, we noted 7 timecards that did not have proper approval. Questioned costs None. Cause Management oversight. Context In a population over 250, 40 transactions were selected. 37 of these transactions were payroll related transactions with 29 requiring approvals for a timecard. We noted that 7 of these did not have proper approval. Effect There is an increased risk of charging an unallowable activity or cost to the federal program. Repeat Finding No. Recommendation The District should implement policies and procedures to ensure all timecards are approved before payroll is processed. Views of Responsible Officials and Planned Corrective Actions The District is in agreement with the recommendation and will approve all timecards prior to payroll being processed.
Show full finding ▾Hide full finding ▴2024-003 FINDING Federal Program COVID-19 Education Stabilization Fund Under The Coronavirus Aid, Relief, and Economic Security Act (AL 84.425 U/D) Activities Allowed or Unallowed; Allowable Costs/Cost Principles Criteria A system of internal controls requires all timecards to be reviewed and approved before payroll is processed. Condition During our transaction testing, we noted 7 timecards that did not have proper approval. Questioned costs None. Cause Management oversight. Context In a population over 250, 40 transactions were selected. 37 of these transactions were payroll related transactions with 29 requiring approvals for a timecard. We noted that 7 of these did not have proper approval. Effect There is an increased risk of charging an unallowable activity or cost to the federal program. Repeat Finding No. Recommendation The District should implement policies and procedures to ensure all timecards are approved before payroll is processed. Views of Responsible Officials and Planned Corrective Actions The District is in agreement with the recommendation and will approve all timecards prior to payroll being processed.
2024-003 FINDING Contact Person – Dave Kerkvliet, Superintendent Corrective Action Plan – The District will implement policies and procedures to ensure all timecards are approved before payroll is processed. Completion Date – November 1, 2024
2024-004 FINDING Federal Program Child Nutrition Cluster (AL 10.553, 10.555, 10.556, 10.559) Reporting Criteria A system of internal controls requires that all reports would be reviewed and approved before submission to ensure accuracy. Condition During report testing, we noted that there is no review or approval of reports before they are submitted for reimbursement. Questioned Costs None Context We haphazardly selected 3 months of meal reimbursement reports to test. During testing, we noted that there was no review or approval of reports to ensure accuracy before reports are submitted. Cause Management oversight Effect There is an increased risk of submitting an inaccurate report Repeat Finding No. Recommendation The District should implement policies and procedures to ensure all reports are reviewed and approved before being submitted. Views of Responsible Officials and Planned Corrective Actions The District is in agreement with the recommendation and will begin reviewing and approving reports prior to submission for reimbursement.
Show full finding ▾Hide full finding ▴2024-004 FINDING Federal Program Child Nutrition Cluster (AL 10.553, 10.555, 10.556, 10.559) Reporting Criteria A system of internal controls requires that all reports would be reviewed and approved before submission to ensure accuracy. Condition During report testing, we noted that there is no review or approval of reports before they are submitted for reimbursement. Questioned Costs None Context We haphazardly selected 3 months of meal reimbursement reports to test. During testing, we noted that there was no review or approval of reports to ensure accuracy before reports are submitted. Cause Management oversight Effect There is an increased risk of submitting an inaccurate report Repeat Finding No. Recommendation The District should implement policies and procedures to ensure all reports are reviewed and approved before being submitted. Views of Responsible Officials and Planned Corrective Actions The District is in agreement with the recommendation and will begin reviewing and approving reports prior to submission for reimbursement.
2024-004 FINDING Contact Person – Dave Kerkvliet, Superintendent Corrective Action Plan – The District will begin reviewing and approving reports prior to submission for reimbursement. Completion Date – November 1, 2024
FAC accepted this audit on October 17, 2023 — management decision was due April 17, 2024.
We tested a sample of 40 disbursements. This sample consisted of 24 payroll disbursements, 15 non-payroll disbursements, and 1 journal entry. We noted no review or approval of the journal entry. Questioned Costs: None. Context: Not all the expenditures charged to the federal program had evidence of approval. Cause: Oversight by the District's staff. Effect: The District has increased risk of submitting ineligible federal expenses for reimbursement. Repeat Finding: No. Recommendation: The District should establish a procedure for review of journal entries. Views of Responsible Officials and Planned Corrective Action: The District agrees with the recommendation and has implemented a procedure for review of journal entries.
Show full finding ▾Hide full finding ▴Federal Program: COVID-19 Education Stabilization Fund Under The Coronavirus Aid, Relief, and Economic Security Act (AL 84.425 U/D) Activities Allowed or Unallowed; Allowable Costs/Cost Principles Criteria: To ensure federal expenditures are allowable, an entity should establish controls for approval of federal expenditures. Condition: We tested a sample of 40 disbursements. This sample consisted of 24 payroll disbursements, 15 non-payroll disbursements, and 1 journal entry. We noted no review or approval of the journal entry. Questioned Costs: None. Context: Not all the expenditures charged to the federal program had evidence of approval. Cause: Oversight by the District's staff. Effect: The District has increased risk of submitting ineligible federal expenses for reimbursement. Repeat Finding: No. Recommendation: The District should establish a procedure for review of journal entries. Views of Responsible Officials and Planned Corrective Action: The District agrees with the recommendation and has implemented a procedure for review of journal entries.
Contact Person – Superintendent; Corrective Action Plan – The District has established a procedure for review of journal entries; Completion Date – Completed
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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