EIN: 436004202
UEI: NTJQFA7KSNP3
Audited by: Beussink, Hey, Roe & Stroder, L.L.C.
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 30, 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 30, 2026 (60 days ago).
What is a management decision? →The District did not follow their written procurement policy when procuring food and related services greater than $50,000. Their procurement policy requires either sealed bids or proposals. The District only obtained quotes from vendors. Required Buy American language was not included in several food service vendor contracts and purchase agreements reviewed. Cause: The District was unaware that their quotes did not meet the requirements of their written procurement policy. They were also not aware that their contracts did not include the required Buy American language. Effect: By not following their written procurement policy, the District increased the risk of unallowable costs, and potentially choosing the incorrect vendor. Failure to include the Buy American clause could have resulted int he use of non-domestic products without proper justification. Questioned Costs: None. Context: Actual expenditures of the program were $816,771 during the fiscal year ended June 30, 2025. Repeat Finding: No. Recommendation: We recommend the District implement internal controls to ensure their procurement policy is followed. We also recommend updating their contracts with all required language, including the Buy American clause. Views of Responsible Officials: The District has already implemented internal controls to ensure their procurement policy is followed. They have also updated their contracts to include all required language, including the Buy American clause.
Show full finding ▾Hide full finding ▴Federal Program: U.S. Department of Agriculture passed through Missouri Department of Elementary and Secondary Education: Child Nutrition Cluster - School Breakfast Program (10.553) and National School Lunch Program (10.555). Criteria: The District should follow their own procurement policy. Additionally, the District should comply with Section 12(n) of the NSLA, 42 USC 1760(n) and Program regulations at 7 CFR section 210.21(d), which requires schools to purchase, to the maximum extent practicable, domestic commodities or products for use in meals served under the Child Nutrition Programs. Furthermore, USDA policy requires that all procurement documents - including solicitations, contracts, and purchase orders - include language mandating compliance with the Buy American provision. Condition: The District did not follow their written procurement policy when procuring food and related services greater than $50,000. Their procurement policy requires either sealed bids or proposals. The District only obtained quotes from vendors. Required Buy American language was not included in several food service vendor contracts and purchase agreements reviewed. Cause: The District was unaware that their quotes did not meet the requirements of their written procurement policy. They were also not aware that their contracts did not include the required Buy American language. Effect: By not following their written procurement policy, the District increased the risk of unallowable costs, and potentially choosing the incorrect vendor. Failure to include the Buy American clause could have resulted int he use of non-domestic products without proper justification. Questioned Costs: None. Context: Actual expenditures of the program were $816,771 during the fiscal year ended June 30, 2025. Repeat Finding: No. Recommendation: We recommend the District implement internal controls to ensure their procurement policy is followed. We also recommend updating their contracts with all required language, including the Buy American clause. Views of Responsible Officials: The District has already implemented internal controls to ensure their procurement policy is followed. They have also updated their contracts to include all required language, including the Buy American clause.
Name of Contact Person: Paul Taylor, Superintendent. Recommendation: We recommend the District implement internal controls to ensure their procurement policy is followed. We also recommend updating their contracts with all required language, including the Buy American clause. Correction Action: We will implement internal controls to ensure our procurement policy is followed. We will also update our contracts with all required language, including the Buy American clause. Proposed Completion Date: Immediately.
FAC accepted this audit on January 29, 2025 — management decision was due July 29, 2025.
The District purchased goods from three vendors totaling greater than $25,000 that required the District to determine the vendor's status with the federal government. The vendors were, in fact, not excluded parties, and the District made the determination before the disbursement was made. However, the District did not keep supporting documentation to prove that the determination was made. Cause: The District was unaware that they needed to keep documentation of checking the vendor's status on System for Award Management (SAM). Effect: The District did comply with the federal compliance requirements. However, internal controls were such that noncompliance could occur and go undetected. Questioned Costs: None. Context: Actual expenditures of the program were $816,771 during the fiscal year ended June 30, 2024. Repeat Finding: No. Recommendation: We recommend the District verify a vendor's status by checking teh System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000 and to keep supporting documentation of the verification of the vendor's status. Views of Responsible Officials: The District will verify all vendors' status using the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000 and keep all supporting documentation.
Show full finding ▾Hide full finding ▴Criteria: When a sub-recipient of federal awards uses federal money to acquire goods and services expected to cost more than $25,000, the sub-recipient must determine if the vendor is suspended, debarred, or otherwise excluded from doing business with the federal government. Condition: The District purchased goods from three vendors totaling greater than $25,000 that required the District to determine the vendor's status with the federal government. The vendors were, in fact, not excluded parties, and the District made the determination before the disbursement was made. However, the District did not keep supporting documentation to prove that the determination was made. Cause: The District was unaware that they needed to keep documentation of checking the vendor's status on System for Award Management (SAM). Effect: The District did comply with the federal compliance requirements. However, internal controls were such that noncompliance could occur and go undetected. Questioned Costs: None. Context: Actual expenditures of the program were $816,771 during the fiscal year ended June 30, 2024. Repeat Finding: No. Recommendation: We recommend the District verify a vendor's status by checking teh System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000 and to keep supporting documentation of the verification of the vendor's status. Views of Responsible Officials: The District will verify all vendors' status using the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000 and keep all supporting documentation.
Name of Contact Person: Paul Taylor, Superintendent. Recommendation: We recommend the District verify a vendor's status by checking the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000 and to keep all supporting documentation of the verification of the vendor's status. Corrective Action: We will verify all vendors' status using the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000. Proposed Completion Date: Immediately.
FAC accepted this audit on February 16, 2024 — management decision was due August 16, 2024.
FAC accepted this audit on January 24, 2023 — management decision was due July 24, 2023.
FAC accepted this audit on January 17, 2022 — management decision was due July 17, 2022.
During our testing, we noted the District did not follow the internal controls designed to ensure compliance with the Child Nutrition Cluster Suspension and Debarment requirements. Questioned costs: None Context: During our testing of Child Nutrition Cluster vendors for suspension and debarment purposes, it was noted that the District do not determine if vendors are suspended or debarred. Cause: Management does not have controls in place to ensure compliance with the suspension and debarrment requirements outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect: The District did not have proper procedures and controls in place to determine if vendors were suspended or debarred prior to services being provided. Repeat finding: Not a repeat finding Recommendation: We recommend that management begin tracking and determining whether chosen vendors for federal programs are suspended and/or debarred. We also recommend maintaining physical or digital evidence that the vendor meets the suspension and debarment requirements. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2021 ? 001 Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster CFDA Number: 10.CNC Award Period: 7/1/2020 ? 6/30/2021 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: As a condition of the federal awards, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that theentity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: During our testing, we noted the District did not follow the internal controls designed to ensure compliance with the Child Nutrition Cluster Suspension and Debarment requirements. Questioned costs: None Context: During our testing of Child Nutrition Cluster vendors for suspension and debarment purposes, it was noted that the District do not determine if vendors are suspended or debarred. Cause: Management does not have controls in place to ensure compliance with the suspension and debarrment requirements outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect: The District did not have proper procedures and controls in place to determine if vendors were suspended or debarred prior to services being provided. Repeat finding: Not a repeat finding Recommendation: We recommend that management begin tracking and determining whether chosen vendors for federal programs are suspended and/or debarred. We also recommend maintaining physical or digital evidence that the vendor meets the suspension and debarment requirements. Views of responsible officials: There is no disagreement with the audit finding.
2021-001 Child Nutrition Cluster ? CFDA No. 10.553 and 10.555 Recommendation: We recommend that management begin tracking and determining whether chosen vendors for federal programs are suspended and/or debarred. We also recommend maintaining physical or digital evidence that the vendor meets the suspension and debarment requirements. Explanation of disagreement with audit finding: There is no disagreement with this audit finding. Action taken in response to finding: Management will begin tracking whether vendors are suspended or debarred. District will maintain physical or digital evidence the vendors meet the suspension and debarment requirements. Name of the contact person responsible for corrective action: Jordan Mueller Planned completion date for corrective action plan: January 2022
FAC accepted this audit on December 10, 2020 — management decision was due June 10, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on November 29, 2018 — management decision was due May 29, 2019.
FAC accepted this audit on December 3, 2017 — management decision was due June 3, 2018.
FAC accepted this audit on January 3, 2017 — management decision was due July 3, 2017.
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