EIN: 481104141
UEI: CLVHHWAJQLD7
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 21, 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 November 21, 2026 (86 days from today).
What is a management decision? →Due to the small size of the organization, there is a lack of segregation of duties. Cause: Due to the size of the organization, and limited staff, duties cannot be effectively segregated. Effect: The entity will have limited assurance of the prevention and detection of potential material misstatements in the financial statements. Context: One individual is responsible for the approval of the expenditures, the payment of the expenditures, the recording of the expenditures in the general ledger, and the reconciliation of the bank statements. Identification of repeat finding: Due to the small size of the organization, it is not economically feasible to completely correct the issue. This is a repeat finding. Recommendation: The Board of Directors should evaluate the feasibility of additional steps to segregate duties in a way which would minimize the exposure of the organization to the potential for internal control failures, and implement sufficient compensating controls to overcome the limitations of the organization’s size. Views of responsible officials: Due to the small size of the organization and budget constraints, it is not economically feasible to correct this issue.
Show full finding ▾Hide full finding ▴Criteria: An adequate segregation of duties is a critical element of an effectively designed internal control system, to provide assurance of the prevention and detection of potential material misstatements in the financial statements. Condition: Due to the small size of the organization, there is a lack of segregation of duties. Cause: Due to the size of the organization, and limited staff, duties cannot be effectively segregated. Effect: The entity will have limited assurance of the prevention and detection of potential material misstatements in the financial statements. Context: One individual is responsible for the approval of the expenditures, the payment of the expenditures, the recording of the expenditures in the general ledger, and the reconciliation of the bank statements. Identification of repeat finding: Due to the small size of the organization, it is not economically feasible to completely correct the issue. This is a repeat finding. Recommendation: The Board of Directors should evaluate the feasibility of additional steps to segregate duties in a way which would minimize the exposure of the organization to the potential for internal control failures, and implement sufficient compensating controls to overcome the limitations of the organization’s size. Views of responsible officials: Due to the small size of the organization and budget constraints, it is not economically feasible to correct this issue.
Corrective Action: We will continue to have the Board of Directors review the financial activity of the entity. Due to the small size of the organization, it is not economically feasible to achieve a complete segregation of duties. Emily Roark, Executive Director, will be responsible for the corrective action.
2024-001
FAC accepted this audit on July 14, 2025 — management decision was due January 14, 2026.
Due to the small size of the organization, there is a lack of segregation of duties.
Show full finding ▾Hide full finding ▴Due to the small size of the organization, there is a lack of segregation of duties.
We will continue to have the Board of Directors review the financial activity of the entity. Due to the small size of the organization, it is not economically feasible to achieve a complete segregation of duties.
2023-001
FAC accepted this audit on February 17, 2024 — management decision was due August 17, 2024.
Due to the small size of the organization, there is a lack of segregation of duties. Cause: Due to the size of the organization, and limited staff, duties cannot be effectively segregated. Effect: The entity will have limited assurance of the prevention and detection of potential material misstatements in the financial statements. Context: One individual is responsible for the approval of the expenditures, the payment of the expenditures, the recording of the expenditures in the general ledger, and the reconciliation of the bank statements. Identification of repeat finding: Due to the small size of the organization, it is not economically feasible to completely correct the issue. This is a repeat finding. Recommendation: The Board of Directors should evaluate the feasibility of additional steps to segregate duties in a way which would minimize the exposure of the organization to the potential for internal control failures, and implement sufficient compensating controls to overcome the limitations of the organization’s size. Views of responsible officials: Due to the small size of the organization and budget constraints, it is not economically feasible to correct this issue.
Show full finding ▾Hide full finding ▴Criteria: An adequate segregation of duties is a critical element of an effectively designed internal control system, to provide assurance of the prevention and detection of potential material misstatements in the financial statements. Condition: Due to the small size of the organization, there is a lack of segregation of duties. Cause: Due to the size of the organization, and limited staff, duties cannot be effectively segregated. Effect: The entity will have limited assurance of the prevention and detection of potential material misstatements in the financial statements. Context: One individual is responsible for the approval of the expenditures, the payment of the expenditures, the recording of the expenditures in the general ledger, and the reconciliation of the bank statements. Identification of repeat finding: Due to the small size of the organization, it is not economically feasible to completely correct the issue. This is a repeat finding. Recommendation: The Board of Directors should evaluate the feasibility of additional steps to segregate duties in a way which would minimize the exposure of the organization to the potential for internal control failures, and implement sufficient compensating controls to overcome the limitations of the organization’s size. Views of responsible officials: Due to the small size of the organization and budget constraints, it is not economically feasible to correct this issue.
We will continue to have the Board of Directors review the financial activity of the entity. Due to the small size of the organization, it is not economically feasible to achieve a complete segregation of duties.
2022-001
FAC accepted this audit on June 27, 2023 — management decision was due December 27, 2023.
Due to the small size of the organization, there is a lack of segregation of duties. Cause: Due to the size of the organization, and limited staff, duties cannot be effectively segregated. Effect: The entity will have limited assurance of the prevention and detection of potential material misstatements in the financial statements. Context: One individual is responsible for the approval of the expenditures, the payment of the expenditures, the recording of the expenditures in the general ledger, and the reconciliation of the bank statements. Identification of repeat finding: Due to the small size of the organization, it is not economically feasible to completely correct the issue. This is a repeat finding. Recommendation: The Board of Directors should evaluate the feasibility of additional steps to segregate duties in a way which would minimize the exposure of the organization to the potential for internal control failures, and implement sufficient compensating controls to overcome the limitations of the organization?s size. Views of responsible officials: Due to the small size of the organization and budget constraints, it is not economically feasible to correct this issue.
Show full finding ▾Hide full finding ▴SECTION II ? FINANCIAL STATEMENT FINDING 2022-001 SECTION III ? FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2022-001 10.558 Child and Adult Care Food Program U.S. Department of Agriculture Passed through Kansas Department of Education Criteria: An adequate segregation of duties is a critical element of an effectively designed internal control system, to provide assurance of the prevention and detection of potential material misstatements in the financial statements. Condition: Due to the small size of the organization, there is a lack of segregation of duties. Cause: Due to the size of the organization, and limited staff, duties cannot be effectively segregated. Effect: The entity will have limited assurance of the prevention and detection of potential material misstatements in the financial statements. Context: One individual is responsible for the approval of the expenditures, the payment of the expenditures, the recording of the expenditures in the general ledger, and the reconciliation of the bank statements. Identification of repeat finding: Due to the small size of the organization, it is not economically feasible to completely correct the issue. This is a repeat finding. Recommendation: The Board of Directors should evaluate the feasibility of additional steps to segregate duties in a way which would minimize the exposure of the organization to the potential for internal control failures, and implement sufficient compensating controls to overcome the limitations of the organization?s size. Views of responsible officials: Due to the small size of the organization and budget constraints, it is not economically feasible to correct this issue.
Audit Finding Reference: 2022-001 Planned Corrective Action: We will continue to have the Board of Directors review the financial activity of the entity. Due to the small size of the organization, it is not economically feasible to achieve a complete segregation of duties. Name of Contact Person: Emily Roark, Executive Director will be responsible for the corrective action.
2021-001
FAC accepted this audit on August 15, 2022 — management decision was due February 15, 2023.
Due to the small size of the organization, there is a lack of segregation of duties. Cause: Due to the size of the organization, and limited staff, duties cannot be effectively segregated. Effect: The entity will have limited assurance of the prevention and detection of potential material misstatements in the financial statements. Context: One individual is responsible for the approval of the expenditures, the payment of the expenditures, the recording of the expenditures in the general ledger, and the reconciliation of the bank statements. Identification of repeat finding: Due to the small size of the organization, it is not economically feasible to completely correct the issue. This is a repeat finding. Recommendation: The Board of Directors should evaluate the feasibility of additional steps to segregate duties in a way which would minimize the exposure of the organization to the potential for internal control failures, and implement sufficient compensating controls to overcome the limitations of the organization?s size. Views of responsible officials: Due to the small size of the organization and budget constraints, it is not economically feasible to correct this issue.
Show full finding ▾Hide full finding ▴Criteria: An adequate segregation of duties is a critical element of an effectively designed internal control system, to provide assurance of the prevention and detection of potential material misstatements in the financial statements. Condition: Due to the small size of the organization, there is a lack of segregation of duties. Cause: Due to the size of the organization, and limited staff, duties cannot be effectively segregated. Effect: The entity will have limited assurance of the prevention and detection of potential material misstatements in the financial statements. Context: One individual is responsible for the approval of the expenditures, the payment of the expenditures, the recording of the expenditures in the general ledger, and the reconciliation of the bank statements. Identification of repeat finding: Due to the small size of the organization, it is not economically feasible to completely correct the issue. This is a repeat finding. Recommendation: The Board of Directors should evaluate the feasibility of additional steps to segregate duties in a way which would minimize the exposure of the organization to the potential for internal control failures, and implement sufficient compensating controls to overcome the limitations of the organization?s size. Views of responsible officials: Due to the small size of the organization and budget constraints, it is not economically feasible to correct this issue.
Planned Corrective Action: We will continue to have the Board of Directors review the financial activity of the entity. Due to the small size of the organization, it is not economically feasible to achieve a complete segregation of duties. Name of Contact Person: Emily Roark, Executive Director will be responsible for the corrective action.
2020-001
FAC accepted this audit on August 2, 2021 — management decision was due February 2, 2022.
Due to the small size of the organization, there is a lack of segregation of duties. Cause: Due to the size of the organization, and limited staff, duties cannot be effectively segregated. Effect: The entity will have limited assurance of the prevention and detection of potential material misstatements in the financial statements. Context: One individual is responsible for the approval of the expenditures, the payment of the expenditures, the recording of the expenditures in the general ledger, and the reconciliation of the bank statements. Identification of repeat finding: Due to the small size of the organization, it is not economically feasible to completely correct the issue. This is a repeat finding. Recommendation: The Board of Directors should evaluate the feasibility of additional steps to segregate duties in a way which would minimize the exposure of the organization to the potential for internal control failures, and implement sufficient compensating controls to overcome the limitations of the organization?s size. Views of responsible officials: Due to the small size of the organization and budget constraints, it is not economically feasible to correct this issue.
Show full finding ▾Hide full finding ▴10.558 Child and Adult Care Food Program U.S. Department of Agriculture Passed through Kansas Department of Education Criteria: An adequate segregation of duties is a critical element of an effectively designed internal control system, to provide assurance of the prevention and detection of potential material misstatements in the financial statements. Condition: Due to the small size of the organization, there is a lack of segregation of duties. Cause: Due to the size of the organization, and limited staff, duties cannot be effectively segregated. Effect: The entity will have limited assurance of the prevention and detection of potential material misstatements in the financial statements. Context: One individual is responsible for the approval of the expenditures, the payment of the expenditures, the recording of the expenditures in the general ledger, and the reconciliation of the bank statements. Identification of repeat finding: Due to the small size of the organization, it is not economically feasible to completely correct the issue. This is a repeat finding. Recommendation: The Board of Directors should evaluate the feasibility of additional steps to segregate duties in a way which would minimize the exposure of the organization to the potential for internal control failures, and implement sufficient compensating controls to overcome the limitations of the organization?s size. Views of responsible officials: Due to the small size of the organization and budget constraints, it is not economically feasible to correct this issue.
Audit Finding Reference: 2020-001 Planned Corrective Action: We will continue to have the Board of Directors review the financial activity of the entity. Due to the small size of the organization, it is not economically feasible to achieve a complete segregation of duties. Name of Contact Person: Emily Roark Executive Director will be responsible for the corrective actions. Due to the small size of the organization, it is not economically feasible to achieve a complete segregation of duties.
2019-001
FAC accepted this audit on March 11, 2020 — management decision was due September 11, 2020.
Due to the small size of the organization, there is a lack of segregation of duties. Cause: Due to the size of the organization, and limited staff, duties cannot be effectively segregated. Effect: The entity will have limited assurance of the prevention and detection of potential material misstatements in the financial statements. Context: One individual is responsible for the approval of the expenditures, the payment of the expenditures, the recording of the expenditures in the general ledger, and the reconciliation of the bank statements. Identification of repeat finding: No audit was performed for the year ending September 30, 2018. Recommendation: The Board of Directors should evaluate the feasibility of additional steps to segregate duties in a way which would minimize the exposure of the organization to the potential for internal control failures, and implement sufficient compensating controls to overcome the limitations of the organization?s size. Views of responsible officials: Due to the small size of the organization and budget constraints, it is not economically feasible to correct this issue
Show full finding ▾Hide full finding ▴SECTION II ? FINANCIAL STATEMENT FINDING 2019-001 SECTION III ? FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2019-001 10.558 Child and Adult Care Food Program U.S. Department of Agriculture Passed through Kansas Department of Education Criteria: An adequate segregation of duties is a critical element of an effectively designed internal control system, to provide assurance of the prevention and detection of potential material misstatements in the financial statements. Condition: Due to the small size of the organization, there is a lack of segregation of duties. Cause: Due to the size of the organization, and limited staff, duties cannot be effectively segregated. Effect: The entity will have limited assurance of the prevention and detection of potential material misstatements in the financial statements. Context: One individual is responsible for the approval of the expenditures, the payment of the expenditures, the recording of the expenditures in the general ledger, and the reconciliation of the bank statements. Identification of repeat finding: No audit was performed for the year ending September 30, 2018. Recommendation: The Board of Directors should evaluate the feasibility of additional steps to segregate duties in a way which would minimize the exposure of the organization to the potential for internal control failures, and implement sufficient compensating controls to overcome the limitations of the organization?s size. Views of responsible officials: Due to the small size of the organization and budget constraints, it is not economically feasible to correct this issue
2019-001 Finding: Due to the small size of the organization, there is a lack of segregation of duties in financial reporting. Corrective Actions Taken or Planned: Due to the small size of the organization, it is not economically feasible to hire additional personnel to aid in the segregation of duties. The Board of Directors will continue to provide oversight of expenditures. Emily Roark will be responsible for any corrective actions needed, and it will be an ongoing process for Nutrition Plus, Inc.
FAC accepted this audit on September 20, 2018 — management decision was due March 20, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
FAC accepted this audit on December 19, 2017 — management decision was due June 19, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
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