EIN: 570641054
UEI: VZGJJJMJ6D64
Audited by: MAULDIN & JENKINS
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 December 11, 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 11, 2026 (84 days ago).
What is a management decision? →FAC accepted this audit on November 27, 2024 — management decision was due May 27, 2025.
FAC accepted this audit on December 5, 2023 — management decision was due June 5, 2024.
FAC accepted this audit on November 30, 2022 — management decision was due May 30, 2023.
FAC accepted this audit on November 28, 2021 — management decision was due May 28, 2022.
FAC accepted this audit on December 16, 2020 — management decision was due June 16, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
The School District's net cash resources exceeded the three months average expenditures for its food service program by $88,901. Effect of Condition: The excess of net cash resources might be disallowed. Cause: The computation of net cash resources cannot be made by the School District until after fiscal year end. Final expenditures are not known until the closing of the financial records which does not allow monitoring of the provisions on a current basis. Recommendation: The School District should plan to expend the excess net cash resources as soon as possible and monitor compliance in the future. Views of Responsible Officials and Planned Corrective Action: The School District agrees with the finding and will adhere to the corrective action plan.
Show full finding ▾Hide full finding ▴Child Nutrition Cluster - CFDA Nos. 10.553, 10.555 Grant Nos: H63010103218, H63010103219 Grant Period: June 30, 2019 Criteria: The School Food Authority, in accordance with 7 CFR 210.14(b) shall limit its net cash resources to an amount that does not exceed three months average expenditures for its nonprofit school food service program. Condition: The School District's net cash resources exceeded the three months average expenditures for its food service program by $88,901. Effect of Condition: The excess of net cash resources might be disallowed. Cause: The computation of net cash resources cannot be made by the School District until after fiscal year end. Final expenditures are not known until the closing of the financial records which does not allow monitoring of the provisions on a current basis. Recommendation: The School District should plan to expend the excess net cash resources as soon as possible and monitor compliance in the future. Views of Responsible Officials and Planned Corrective Action: The School District agrees with the finding and will adhere to the corrective action plan.
Name of Independent Public Accounting Firm: Lawrimore CPA Group, LLC 408 West Broad Street Hemingway, SC 29554 FINDINGS - FINANCIAL STATEMENT AUDIT Finding 2019-002 - Compliance - School Fund Authority Net Cash Resources Program: Child Nutrition Cluster CFDA Nos. - 10.553, 10.555 Grant Nos. - H63010103218, H63010103219 Grant Period: June 30, 2019 Criteria: The School Food Authority, in accordance with 7 CFR 210.14 (b), shall limit its net cash resources to an amount that does not exceed three months average expenditures for its nonprofit school food service program. Cause of Condition: The computation of net cash resources is made by the School District after the fiscal year end which does not allow monitoring compliance before year end. Effect of Condition: Net cash resources exceeded the three months average expenditures for our food service program by $ 88,901. Recommendation: The School District should plan to expend the excess net cash resources as soon as possible and monitor compliance in the future. Corrective Action Taken: Management agrees with the finding; however, the School District cannot compute the net cash reserves allowable until after year end since final expenditures are not known until after closing of the financial records. The School District will liquidate the excess cash reserves and monitor compliance in the future. Anticipated Completion Date: January 15, 2020. Contact Persons Responsible: Laura Hickson, Superintendent and Valerie Mouzon, Interim Food Service Director
FAC accepted this audit on November 25, 2018 — management decision was due May 25, 2019.
FAC accepted this audit on November 27, 2017 — management decision was due May 27, 2018.
FAC accepted this audit on December 4, 2016 — management decision was due June 4, 2017.
GSA_MIGRATION
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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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