EIN: 566001023
UEI: LW9HFNZE62T3
Audited by: ANDERSON SMITH & WIKE PLLC
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 April 12, 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 October 12, 2026 (39 days from today).
What is a management decision? →The District overcharged the Child Nutrition Program by $314,388. Effect: The District overstated revenue in the Other Special Revenue Fund by $314,388 leading to an overstatement of available resources. Cause: Insufficient oversight by management. Identification of a repeat finding: This is not a repeat finding from the immediate previous audit. Questioned Cost: None. A liability has been recorded to reimburse the Child Nutrition Program. Recommendation: We recommend that management implement and enforce controls to ensure that indirect costs charged to the Child Nutrition Program do not exceed allowable limits. Management Response: The Board agrees with this finding and recommendation.
Show full finding ▾Hide full finding ▴SIGNIFICANT DEFICIENCY / NON-COMPLIANCE US DEPARTMENT OF AGRICULTURE AWARD: CHILD NUTRITION CLUSTER Allowable costs/cost principles Criteria: North Carolina General Statute 115C-450 limits indirect costs charged to the Child Nutrition Program to a maximum of 8% of allowable expenditures. Condition: The District overcharged the Child Nutrition Program by $314,388. Effect: The District overstated revenue in the Other Special Revenue Fund by $314,388 leading to an overstatement of available resources. Cause: Insufficient oversight by management. Identification of a repeat finding: This is not a repeat finding from the immediate previous audit. Questioned Cost: None. A liability has been recorded to reimburse the Child Nutrition Program. Recommendation: We recommend that management implement and enforce controls to ensure that indirect costs charged to the Child Nutrition Program do not exceed allowable limits. Management Response: The Board agrees with this finding and recommendation.
Finding 2025-11 Name of Contact Person: Dena Howell, Finance Officer Corrective Action Plan: Management intends to implement controls to ensure the Child Nutrition program is not charged indirect costs in excess of the allowable limit. Proposed Completion Date: As soon as possible.
FAC accepted this audit on January 27, 2025 — management decision was due July 27, 2025.
FAC accepted this audit on March 20, 2024 — management decision was due September 20, 2024.
FAC accepted this audit on June 25, 2023 — management decision was due December 25, 2023.
FAC accepted this audit on January 23, 2022 — management decision was due July 23, 2022.
FAC accepted this audit on March 17, 2021 — management decision was due September 17, 2021.
FAC accepted this audit on January 23, 2020 — management decision was due July 23, 2020.
FAC accepted this audit on May 20, 2019 — management decision was due November 20, 2019.
FAC accepted this audit on December 26, 2017 — management decision was due June 26, 2018.
FAC accepted this audit on January 17, 2017 — management decision was due July 17, 2017.
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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