EIN: 431824141
UEI: F3LRGJ4RMU24
Audited by: Daniel Jones & Associates
Oversight agency: 84 [Department of Education]
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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 December 30, 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 June 30, 2025 (430 days ago).
What is a management decision? →There were errors in the determination of eligibility of students to receive free and reduced meals. Cause: During the year, there was no second review of the determination of student eligibility to receive free or reduced priced meals. Effect: Due to the lack of effective internal control, errors were noted causing the school to overclaim eligible meals. Questioned costs: $20,578.74 Recommendation: We recommend the School evaluate the key processes, identify risks in existing in the Child Nutrition Cluster and implement internal controls to respond to the identified risks. Views of responsible officials: The School agrees with the finding and will implement the auditor’s recommendation.
Show full finding ▾Hide full finding ▴Assistance listing number: 10.553 & 10.555 Program title: Child Nutrition Cluster Agency: U.S. Department of Agriculture Pass-Through entity: Missouri Department of Elementary and Secondary Education Compliance Requirement: Eligibility Type of Finding: Material noncompliance Criteria: The Uniform Guidance (2 CFR section 200.303) requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Condition: There were errors in the determination of eligibility of students to receive free and reduced meals. Cause: During the year, there was no second review of the determination of student eligibility to receive free or reduced priced meals. Effect: Due to the lack of effective internal control, errors were noted causing the school to overclaim eligible meals. Questioned costs: $20,578.74 Recommendation: We recommend the School evaluate the key processes, identify risks in existing in the Child Nutrition Cluster and implement internal controls to respond to the identified risks. Views of responsible officials: The School agrees with the finding and will implement the auditor’s recommendation.
A. Revise and Strengthen Processes 1. New Software Implementation: o Replace the previous software program with a more reliable system. 2. Process Realignment: o Redefine staff roles to ensure clear responsibilities for eligibility determinations and reviews. B. Establish and Strengthen Internal Controls 1. Eligibility Review: o DeAnn Gould, Federal Programs & Grants Coordinator, and Howard Carpenter, Director of Operations, will oversee eligibility determinations using the updated software and Attachment A for reference. o Conduct a second review of all applications to verify accuracy and compliance with eligibility criteria. 2. Regular Edit Checks: o Implement weekly edit checks in the Point of Service (POS) system to confirm correct benefits distribution. C. Staff Training 1. Regular Food and Nutrition Services (FNS) Training: o Conduct quarterly training sessions on eligibility criteria, compliance requirements, and internal control processes. o Include hands-on training for using the new software and reviewing Attachment A criteria. 2. Compliance Assessments: o Assess staff understanding post-training to identify additional support needs. D. Monitoring and Evaluation 1. Audit Schedule: o Conduct monthly internal audits to evaluate compliance and report findings to leadership. 2. Performance Metrics: o Track error rates in eligibility determinations and aim for a significant reduction by June 30, 2025. E. Addressing Questioned Costs 1. Reconciliation Plan: The Missouri Department of Elementary and Secondary Education (DESE) has informed the School that the questioned costs of $20,578.74 will be withheld from future Food Service payment requests. The School will work with DESE to ensure proper adjustments and compliance with this reconciliation plan. 2. Process Transparency: Documentation of the withholdings and their impact on future payments will be maintained and reviewed to confirm accurate reconciliation of the overclaimed amount.
FAC accepted this audit on December 12, 2023 — management decision was due June 12, 2024.
FAC accepted this audit on January 11, 2023 — management decision was due July 11, 2023.
FAC accepted this audit on February 10, 2022 — management decision was due August 10, 2022.
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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