EIN: 474574851
UEI: TMVDJJACRC76
Audited by: Cohen & Company, Ltd.
Oversight agency: 10 [Department of Agriculture]
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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 February 18, 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 August 18, 2026 (13 days ago).
What is a management decision? →FAC accepted this audit on February 3, 2025 — management decision was due August 3, 2025.
FAC accepted this audit on January 17, 2023 — management decision was due July 17, 2023.
FAC accepted this audit on December 27, 2021 — management decision was due June 27, 2022.
2021-001 - CONTROLS RELATED TO REVIEWING THE BUMBER OF MEALS PROVIDED Conditions: It was noted that review of the meal count sheets was not sufficiently performed to identify that the amount reported to the Ohio Department of Education was under-reported in certain months. Criteria: Procedures should provide formal documentation of review steps and approval over meal count sheets to properly identify clerical and non-clerical errors. Cause: Systems and procedures were not in place to provide formal documentation of review steps and approval over meal count sheets. Effect: By not having proper controls in place, there is potential for the financial statements to be materially misstated as well as noncompliance with grant agreements. Recommendation: Management should design and implement controls to prevent meal count sheets from being reported to Ohio Department of Education until formal review and approval of the meal count sheet has occurred.
Show full finding ▾Hide full finding ▴2021-001 - CONTROLS RELATED TO REVIEWING THE BUMBER OF MEALS PROVIDED Conditions: It was noted that review of the meal count sheets was not sufficiently performed to identify that the amount reported to the Ohio Department of Education was under-reported in certain months. Criteria: Procedures should provide formal documentation of review steps and approval over meal count sheets to properly identify clerical and non-clerical errors. Cause: Systems and procedures were not in place to provide formal documentation of review steps and approval over meal count sheets. Effect: By not having proper controls in place, there is potential for the financial statements to be materially misstated as well as noncompliance with grant agreements. Recommendation: Management should design and implement controls to prevent meal count sheets from being reported to Ohio Department of Education until formal review and approval of the meal count sheet has occurred.
Management Response: While a review process currently exists for reviewing meal counts to ensure agreement with the amounts reported to the Ohio Department of Education, the discrepancy identified with this finding was the result of a clerical error, and we will be more diligent in carrying out future reviews. Furthermore, we will add on an additional layer of review to ensure that any errors are caught and fixed before the numbers are submitted. Going forward all numbers will be reviewed by the Controller during the month-end review in addition to the current review process.
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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