EIN: 446003641
UEI: CWQJJA9G4NN3
Audited by: DSWA Certified Public Accountants P.C.
Oversight agency: 84 [Department of Education]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 7, 2026. 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 7, 2026 (68 days ago).
What is a management decision? →During the course of our audit, we noted two errors. One error was that a student was classified as free lunch. However, based on the income guidelines this student should have been classified as reduced lunch. The other error was that a student was classified as reduced lunch and based on the income guidelines, should have been classified as free lunch. Effect: The District made incorrect determinations on the eligibility of student participants. Cause: The Districts procedures in place did not ensure the proper determination of eligibility of students. Questioned costs: The questioned costs are underminable. Recommendation: We recommend the District continue to provide training for personnel involved in the compliance aspects of the Child Nutrition Program and correct the eligibility status of any student participants previously identified as incorrectly determined. Response: Management acknowledges the finding and has prepared a response and corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2025-001: Significant Deficiency Federal Agency Name: U.S. Department of Agriculture Program Name: Child Nutrition Cluster CFDA Number: 10.553 & 10.555 Pass-Through Entity: Missouri Department of Elementary and Secondary Education Compliance: Eligibility Criteria: The U.S. Department of Agriculture requires the District to determine the eligibility of student participants in the Child Nutrition Program in accordance with 7 CRF 245.6. Condition: During the course of our audit, we noted two errors. One error was that a student was classified as free lunch. However, based on the income guidelines this student should have been classified as reduced lunch. The other error was that a student was classified as reduced lunch and based on the income guidelines, should have been classified as free lunch. Effect: The District made incorrect determinations on the eligibility of student participants. Cause: The Districts procedures in place did not ensure the proper determination of eligibility of students. Questioned costs: The questioned costs are underminable. Recommendation: We recommend the District continue to provide training for personnel involved in the compliance aspects of the Child Nutrition Program and correct the eligibility status of any student participants previously identified as incorrectly determined. Response: Management acknowledges the finding and has prepared a response and corrective action plan.
The District is correcting the eligibility status of student participants and is providing training to those that determine the eligibility status to ensure proper eligibility determination in the future.
FAC accepted this audit on January 9, 2025 — management decision was due July 9, 2025.
FAC accepted this audit on January 24, 2024 — management decision was due July 24, 2024.
FAC accepted this audit on January 11, 2023 — management decision was due July 11, 2023.
FAC accepted this audit on January 19, 2022 — management decision was due July 19, 2022.
FAC accepted this audit on January 11, 2021 — management decision was due July 11, 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 November 20, 2017 — management decision was due May 20, 2018.
FAC accepted this audit on January 9, 2017 — management decision was due July 9, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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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