EIN: 593725544
UEI: QMBLU1PQJ3F4
Audited by: Garcia, Santa Maria, De Armas, Trujillo, PLLC
Oversight agency: 10 [Department of Agriculture]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 14, 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 14, 2026 (34 days from today).
What is a management decision? →Federal Program: Child Nutrition Cluster (Assistance Listing Numbers 10.555 and 10.553) Compliance Requirement: Special tests and Provisions – Nonprofit School Food Service Account Type of Finding: Noncompliance Criteria Federal regulations require that a nonprofit school food service account operate on a nonprofit basis. In accordance with 7 CFR 210.14(b), net cash resources may not exceed three months of average expenditures unless the school food authority obtains approval from the state agency to maintain net cash resources in excess of allowable limits. Condition At June 30, 2025, the School reported net cash resources in excess of three months of average expenditures and had not obtained approval from the state agency to maintain the excess as of the date of this report. The state agency requested submission of a plan to reduce the excess; however, the plan had not been submitted. Cause The School did not have procedures in place to ensure required follow-up actions were completed after state review of the statement of financial performance. Turnover in personnel and lack of clearly defined roles and responsibilities contributed to the required actions not being completed. Effect Failure to submit a plan and obtain state agency approval to maintain excess net cash resources resulted in noncompliance with requirements related to the nonprofit operation of the food service program. Questioned Costs There are no questioned costs related to this finding. Recommendation We recommend that the School prepare and submit a plan to the state agency to address excess net cash resources and obtain the required approval. Additionally, the School should implement procedures to monitor net cash resource limits and ensure timely completion of required follow-up actions. Views of Responsible Officials Management acknowledges the finding related to net cash resources exceeding allowable limits. Management is in the process of addressing this matter and has developed a corrective action plan to ensure compliance with program requirements. See the Corrective Action Plan for additional details.
Show full finding ▾Hide full finding ▴Federal Program: Child Nutrition Cluster (Assistance Listing Numbers 10.555 and 10.553) Compliance Requirement: Special tests and Provisions – Nonprofit School Food Service Account Type of Finding: Noncompliance Criteria Federal regulations require that a nonprofit school food service account operate on a nonprofit basis. In accordance with 7 CFR 210.14(b), net cash resources may not exceed three months of average expenditures unless the school food authority obtains approval from the state agency to maintain net cash resources in excess of allowable limits. Condition At June 30, 2025, the School reported net cash resources in excess of three months of average expenditures and had not obtained approval from the state agency to maintain the excess as of the date of this report. The state agency requested submission of a plan to reduce the excess; however, the plan had not been submitted. Cause The School did not have procedures in place to ensure required follow-up actions were completed after state review of the statement of financial performance. Turnover in personnel and lack of clearly defined roles and responsibilities contributed to the required actions not being completed. Effect Failure to submit a plan and obtain state agency approval to maintain excess net cash resources resulted in noncompliance with requirements related to the nonprofit operation of the food service program. Questioned Costs There are no questioned costs related to this finding. Recommendation We recommend that the School prepare and submit a plan to the state agency to address excess net cash resources and obtain the required approval. Additionally, the School should implement procedures to monitor net cash resource limits and ensure timely completion of required follow-up actions. Views of Responsible Officials Management acknowledges the finding related to net cash resources exceeding allowable limits. Management is in the process of addressing this matter and has developed a corrective action plan to ensure compliance with program requirements. See the Corrective Action Plan for additional details.
The School will prepare and submit a plan to the state agency to address excess net cash resources in the nonprofit food service account. Management will implement procedures to monitor net cash resources on a periodic basis, including timely preparation and review of the food service program’s statement of financial performance, to ensure compliance with program requirements and timely completion of any required follow-up actions.
FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
FAC accepted this audit on April 5, 2024 — management decision was due October 5, 2024.
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
FAC accepted this audit on March 30, 2022 — management decision was due September 30, 2022.
FAC accepted this audit on March 28, 2021 — management decision was due September 28, 2021.
FAC accepted this audit on March 15, 2020 — management decision was due September 15, 2020.
FAC accepted this audit on March 31, 2019 — management decision was due October 1, 2019.
FAC accepted this audit on March 27, 2018 — management decision was due September 27, 2018.
FAC accepted this audit on March 15, 2017 — management decision was due September 15, 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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