EIN: 582337912
UEI: DGL4WP2BA125
Data as of August 19, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 24, 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 24, 2026 (4 days from today).
What is a management decision? →Criteria Per Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 210.8 and 220.11, School Food Authorities (SFA) must establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly Claim for Reimbursement. Prior to submission of a monthly Claim for Reimbursement, each school food authority shall review the breakfast and lunch count data for each school under its jurisdiction to ensure the accuracy of the monthly Claim for Reimbursement. The objective of this review is to ensure that monthly claims include only the number of free, reduced price and paid breakfasts and lunches served on any day of operation to children currently eligible for such meals. SFA staff shall maintain on file each month's Claim for Reimbursement and all data used in the claims review process, by school. Condition Significant Deficiency in Internal Control over Compliance and Instance of Noncompliance - For two of the four monthly Claims for Reimbursement reviewed, the number and type of meals served was not accurately reported. The source system reports reviewed did not agree to the meal counts reported on the Claims for Reimbursement. Discrepancies included the misclassification of 260 lunch meals claimed as breakfast meals, and the misstatement of 366 breakfast meals served. The misclassification of lunch meals resulted in understated revenue of $206. The misstatement of the number of breakfast meals served resulted in overstated revenue of $689. Cause The District’s internal controls were not sufficient to ensure meal counts were accurately reported. Effect The District’s submitted monthly Claims for Reimbursement were not accurately reported. Questioned Costs There were no questioned costs associated with the identified condition. Context A nonstatistical sample of four monthly reports out of a total of 12 monthly reports was selected for testing. The District claimed a total of 101,577 lunch meals and 64,538 breakfast meals for the year ended June 30, 2025. Repeat Finding No. Recommendation The District should implement additional review processes to ensure to monthly Claims for Reimbursements are accurate and the number and type of meals reported agrees to the underlying supporting system reports.
This district has implemented a process where meal counts are reviewed and verified by the Business Office. Each month the business office receives a copy of the meal claim along with all backup with meal counts. The business office reviews the meal counts, verifies the totals and then verifies that the totals match the claim for reimbursement. Any discrepancies found are reported to the Cafeteria Manager for corrections to be made to the claim reimbursement.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 14, 2021. 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 March 14, 2022, which was (1620 days ago).
What is a management decision? →Time and Effort Accounting 2020-002 50000 (Material Weakness) Federal Program Affected Child Nutrition Cluster CFDA: 10.553, 10.555 Pass-Through Entity: California Department of Education Federal Agency: U.S. Department of Agriculture Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.430(i)(1)(vii), charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must support the distribution of the employee?s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition San Miguel Joint Union School District did not have sufficient controls in place to ensure that employees working on multiple activities or cost objectives maintain time accounting documentation in accordance with federal requirements. Specifically, eight employees were missing their time accounting documentation for the 2019-2020 fiscal year. Questioned Costs This finding represents a material weakness in internal control over federal compliance. However, there were no questioned costs associated with this finding as we did not identify any noncompliance or unallowable expenditures as a result of the finding. Context A significant amount of the federal expenditures related to these programs are derived from payroll costs. While the salaries appear to be reasonable and necessary for the program objectives, the District did not provide the required supporting documentation as outlined in the Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.430 (i)(1)(vii). Further, there does not appear to be adequate policies and procedures necessary to support that the District has controls over compliance objectives. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.430 (i)(1)(vii). Cause The condition identified appears to have materialized due to the District?s lack of established procedures to ensure compliance with the requirements under Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.430 (i)(1)(vii). Repeat Finding No Recommendation The District should review the requirements stated in Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.430 (i)(1)(vii) and implement a procedure to address the control deficiency currently identified with the District?s time accounting documentation as it relates to employees working on single or multiple activities or cost objectives. Corrective Action Plan and View of Responsible Officials The District is reviewing and compiling appropriate processes to ensure compliance with all areas of funding.
FINDING 2020-002 (50000) Program: Child Nutrition Cluster CFDA No.: 10.553, 10.555 Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education Award Year: 2019-2020 Compliance Requirement: Allowable Cost and Cost Principles Management?s or Department?s Response: We concur. View of Responsible Officials and Corrective Action: Name of Responsible Person: Karen Grandoli, Superintendent/Principal Corrective Action Plan: The District is reviewing and compiling appropriate processes to ensure compliance with all areas of funding. Implementation Date: June 30, 2021
Procurement Activities 2020-003 50000 (Material Weakness, Noncompliance) Federal Program Affected Child Nutrition Cluster CFDA: 10.553, 10.555 Pass-Through Entity: California Department of Education Federal Agency: U.S. Department of Agriculture Criteria or Specific Requirements Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.318(a) requires recipients and subrecipients of Federal awards to maintain and use documented procurement procedures that conform to standards identified in Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.318. Condition Through inquiry with the management, documented procurement procedures have been developed by the District to comply with standards identified in Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.318; however, the District has not implemented the procedures. Questioned Costs There were no questioned costs identified. Context The condition was identified as a result of inquiry with management and review of District policies. Effect The District currently assumes all the risk of noncompliance with requirements stated under Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.318 due to the lack of adherence to procurement procedures. Cause The condition identified appears to have materialized due to management?s lack of awareness of requirements under Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.318. Repeat Finding No Recommendation The District should review the requirements stated in Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.318 and implement a procedure to address the deficiency currently identified with the District?s documentation of procurement processes. Corrective Action Plan and View of Responsible Officials Proper procurement procedures for federal program expenditures will be implemented to ensure services exceeding the threshold follow bidding guidelines.
FINDING 2020-003 (50000) Program: Child Nutrition Cluster CFDA No.: 10.553, 10.555 Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education Award Year: 2019-2020 Compliance Requirement: Procurement, Suspension, and Debarment Management?s or Department?s Response: We concur. View of Responsible Officials and Corrective Action: Name of Responsible Person: Karen Grandoli, Superintendent/Principal Corrective Action Plan: Proper procurement procedures for federal program expenditures will be implemented to ensure services exceeding the threshold follow bidding guidelines. Implementation Date: June 30, 2021
Procurement Activities 2020-004 50000 (Material Weakness, Noncompliance) Federal Program Affected Child Nutrition Cluster CFDA: 10.553, 10.555 Pass-Through Entity: California Department of Education Federal Agency: U.S. Department of Agriculture Criteria or Specific Requirements Title 2, Code of Federal Regulations, Part 180, Subpart C, Section 180.300 provides procedures that must be followed by recipients and subrecipients of Federal awards to avoid entering into covered transactions with certain parties that are debarred, suspended, or excluded from participation in Federal assistance programs. These procedures include searching for such exclusions on the System of Award Management (SAM), collecting a certification from such parties, or adding a clause or condition to the covered transaction with those parties. Condition The District does not have procedures in place to ensure compliance with required procedures identified in Title 2, Code of Federal Regulations, Part 180, Subpart C, Section 180.300. Questioned Costs There were no questioned costs identified, as the parties involved in these covered transactions were neither suspended nor debarred. Context The condition was identified as a result of inquiry with management and through review of supporting documents. Effect The District has been engaging in procurement activities without verifying if parties are suspended or debarred from participation in federal assistance programs. The District currently assumes all the risk of noncompliance with requirements stated under Title 2, Code of Federal Regulations, Part 180, Subpart C, Section 180.300 due to the lack of implemented review and monitoring procedures. Cause The condition identified appears to have materialized due to the District?s lack of awareness of requirements under Title 2, Code of Federal Regulations, Part 180, Subpart C, Section 180.300. Repeat Finding No Recommendation The District should review the requirements stated in Title 2, Code of Federal Regulations, Part 180, Subpart C, Section 180.300 and implement a procedure to address the deficiency currently identified with the District?s procurement process. Corrective Action Plan and View of Responsible Officials The current procedures will be revised to ensure procurement, suspension, and debarment federal guidelines. The procurement of any planned expenditures in excess of $25,000 will be verified via sam.gov website and proper documentation will be retained to support the vendors are not suspended or debarred.
FINDING 2020-004 (50000) Program: Child Nutrition Cluster CFDA No.: 10.553, 10.555 Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education Award Year: 2019-2020 Compliance Requirement: Procurement, Suspension, and Debarment Management?s or Department?s Response: We concur. View of Responsible Officials and Corrective Action: Name of Responsible Person: Karen Grandoli, Superintendent/Principal Corrective Action Plan: The current procedures will be revised to ensure procurement, suspension, and debarment federal guidelines. The procurement of any planned expenditures in excess of $25,000 will be verified via sam.gov website and proper documentation will be retained to support the vendors are not suspended or debarred. Implementation Date: June 30, 2021
Time and Effort Accounting 2020-005 50000 (Material Weakness) Federal Program Affected Title I, Part A CFDA: 84.010 Pass-Through Entity: California Department of Education Federal Agency: U.S. Department of Education Criteria or Specific Requirements Per Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.430(i)(1)(vii), charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must support the distribution of the employee?s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition The District did not have sufficient controls in place to ensure that employees working on multiple activities or cost objectives maintain time accounting documentation in accordance with federal requirements. Specifically, two employees were missing their time accounting documentation for the 2019-2020 fiscal year. Questioned Costs This finding represents a material weakness in internal control over federal compliance. However, there were no questioned costs associated with this finding as we did not identify any noncompliance or unallowable expenditures as a result of the finding. Context A significant amount of the federal expenditures related to these programs are derived from payroll costs. While the salaries appear to be reasonable and necessary for the program objectives, the District did not provide the required supporting documentation as outlined in the Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.430 (i)(1)(vii). Further, there does not appear to be adequate policies and procedures necessary to support that the District has controls over compliance objectives. Effect The District has not complied with the requirements identified in Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.430 (i)(1)(vii). Cause The condition identified appears to have materialized due to the District?s lack of established procedures to ensure compliance with the requirements under Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.430 (i)(1)(vii). Repeat Finding No Recommendation The District should review the requirements stated in Title 2, Code of Federal Regulations, Part 200, Subpart E, Section 200.430 (i)(1)(vii) and implement a procedure to address the control deficiency currently identified with the District?s time accounting documentation as it relates to employees working on single or multiple activities or cost objectives. Corrective Action Plan and View of Responsible Officials The District is reviewing and compiling appropriate processes to ensure compliance with all areas of funding.
FINDING 2020-005 (50000) Program: Title I, Part A CFDA No.: 84.010 Federal Agency: U.S. Department of Education Pass-Through Entity: California Department of Education Award Year: 2019-2020 Compliance Requirement: Allowable Cost and Cost Principles Management?s or Department?s Response: We concur. View of Responsible Officials and Corrective Action: Name of Responsible Person: Karen Grandoli, Superintendent/Principal Corrective Action Plan: The District is reviewing and compiling appropriate processes to ensure compliance with all areas of funding. Implementation Date: June 30, 2021
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