EIN: 596000589
UEI: M6UST99LKMU7
Audited by: Auditor General
Cognizant agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 23, 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 September 23, 2026 (23 days from today).
What is a management decision? →FAC accepted this audit on February 18, 2025 — management decision was due August 18, 2025.
FAC accepted this audit on March 27, 2024 — management decision was due September 27, 2024.
FAC accepted this audit on March 1, 2023 — management decision was due September 1, 2023.
FAC accepted this audit on February 28, 2022 — management decision was due August 28, 2022.
FAC accepted this audit on February 25, 2021 — management decision was due August 25, 2021.
FAC accepted this audit on February 5, 2020 — management decision was due August 5, 2020.
During the 2018-19 fiscal year, the District generally allocated interest earnings from the District?s pooled cash and cash equivalent investment accounts to the CNC food service program based on the program?s proportionate share of the pooled accounts. However, for two of the pooled accounts, District personnel did not properly allocate interest earnings generated by the program totaling $60,826 to the program. Cause: In response to our inquiries, District personnel indicated that the interest earnings were not properly allocated due to a lack of employee training and effective supervisory oversight. Effect: The District did not comply with Federal regulations and allocate interest earnings totaling $60,826 to, and use the earnings for, the CNC food service program, resulting in questioned costs of that amount subject to disallowance by the FDACS. Recommendation: The District should document to the grantor (FDACS) that CNC food service program interest earnings totaling $60,826 were used only for the operation or improvement of the program or these moneys should be restored to the CNC. The District should also provide employee training and effective supervisory oversight to ensure that interest earnings are properly allocated to the food service program as required. District Response: The District generally allocates interest earnings from the District's pooled cash and cash equivalent investment accounts to the food service program based on the program's proportionate share of the pooled accounts. This error occurred due to a lack of employee training and effective supervisory oversight. Existing procedures will be reviewed to determine what enhancements to and additions to procedures are necessary to ensure the error does not occur going forward.
Show full finding ▾Hide full finding ▴U.S. DEPARTMENT OF AGRICULTURE Finding Number: 2019-002 CFDA Number: 10.553, 10.555, and 10.559 Program Title: Child Nutrition Cluster (CNC) Compliance Requirement: Cash Management ? Food Service Program Pass-Through Entity: Florida Department of Agriculture and Consumer Services (FDACS) Federal Grant/Contract Number and Grant Year: Contract #18118 ? 2019 Statistically Valid Sample: No Finding Type: Noncompliance and Significant Deficiency Questioned Costs: $60,826 Prior Year Finding: Not Applicable Finding: Contrary to Federal regulations, the District did not properly allocate interest earnings for the 2018-19 fiscal year from the District?s pooled cash and cash equivalent and investment accounts to the CNC food service program, resulting in questioned costs totaling $60,826. Criteria: Title 7, Part 210.14, Code of Federal Regulations (CFR), provides that revenues received by the food service program are to be used only for the operation or improvement of the program. Title 7, Section 210.2, CFR, provides that food service operations should principally benefit schoolchildren, and all the revenue from which should be used solely for the operation or improvement of such food services. In addition, our discussions with FDACS personnel confirmed that interest earnings generated by CNC food service program resources should be allocated to, and used by, that program. Condition: During the 2018-19 fiscal year, the District generally allocated interest earnings from the District?s pooled cash and cash equivalent investment accounts to the CNC food service program based on the program?s proportionate share of the pooled accounts. However, for two of the pooled accounts, District personnel did not properly allocate interest earnings generated by the program totaling $60,826 to the program. Cause: In response to our inquiries, District personnel indicated that the interest earnings were not properly allocated due to a lack of employee training and effective supervisory oversight. Effect: The District did not comply with Federal regulations and allocate interest earnings totaling $60,826 to, and use the earnings for, the CNC food service program, resulting in questioned costs of that amount subject to disallowance by the FDACS. Recommendation: The District should document to the grantor (FDACS) that CNC food service program interest earnings totaling $60,826 were used only for the operation or improvement of the program or these moneys should be restored to the CNC. The District should also provide employee training and effective supervisory oversight to ensure that interest earnings are properly allocated to the food service program as required. District Response: The District generally allocates interest earnings from the District's pooled cash and cash equivalent investment accounts to the food service program based on the program's proportionate share of the pooled accounts. This error occurred due to a lack of employee training and effective supervisory oversight. Existing procedures will be reviewed to determine what enhancements to and additions to procedures are necessary to ensure the error does not occur going forward.
January 22, 2020 Duval County District School Board Management?s Corrective Action Plans For the Fiscal Year Ended June 30, 2019 Finding Number: 2019-001 Planned Corrective Action: Existing procedures for preparing the financial statements will be reviewed to determine what enhancements to and additions to procedures are necessary to ensure that financial statement accounts and transactions are properly reported. Preliminary meetings have already been held with appropriate District staff and will continue until financial statements for the next audit period are completed. Anticipated Completion Date: September 2020 Responsible Contact Person: Michelle Begley, Chief Financial Officer Federal Awards Finding Number: 2019-002 Planned Corrective Action: Existing procedures related to allocating interest earnings will be reviewed to determine what enhancements to and additions to procedures are necessary to ensure the error does not occur going forward. We will review the interest allocations for the current fiscal year to ensure they are proper. Anticipated Completion Date: February 2020 Responsible Contact Person: Michelle Begley, Chief Financial Officer
FAC accepted this audit on January 23, 2019 — management decision was due July 23, 2019.
FAC accepted this audit on April 8, 2018 — management decision was due October 8, 2018.
FAC accepted this audit on March 15, 2017 — management decision was due September 15, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
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.
Browse other Single Audit organizations in Florida →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
