EIN: 616001294
UEI: RRAJQ5JZYJ58
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 19, 2019. 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 May 19, 2020 (2290 days ago).
What is a management decision? →Our testing of the Child and Adult Care Food Program (CACFP), noted meal counts did not agree to submitted claims. Due to differences in sampling, an expanded selection of all claims for the year ended June 30, 2019 was performed. The majority of these errors occurred from August 2018 to November 2018. Meals counts were both under and over reported resulting in a higher reimbursement than the District was entitled. For the year ended June 30, 2019, snacks claims were under reported by 5,629 and supper claims were over reported by 11,815 meals. Criteria: To receive reimbursements, sponsors must submit claims to their State agency. Claims for reimbursement must report information in accordance with the financial management system established by the State. Only institutions that have an agreement with the State Agency will receive payments. Reimbursements are based on the number of meals and/or snacks served to children multiplied by the free rate for meals and snacks respectively. Accurate meal count records must be maintained on the number of meals served. Cause: Meal counts were not being reviewed and reconciled to the submitted claim prior to submission. Effect: Errors resulted in meals claimed which were not served. Funds were received by the District for which it was not due. Questioned Costs: $36,762 Recommendations: We recommend the District provide written evidence reconciliation of daily count sheets to the claim submitted for reimbursement; A second person should review the claim entered prior to final submission. The District should reimburse the amount of questioned costs and determine if prior periods and periods after June 30, 2019 also include questioned costs.
Show full finding ▾Hide full finding ▴2019-001: Child and Adult Care Food Program (CACFP) CFDA#10.558. District claims submitted for reimbursement did not agree to underlying meals and snacks served Condition: Our testing of the Child and Adult Care Food Program (CACFP), noted meal counts did not agree to submitted claims. Due to differences in sampling, an expanded selection of all claims for the year ended June 30, 2019 was performed. The majority of these errors occurred from August 2018 to November 2018. Meals counts were both under and over reported resulting in a higher reimbursement than the District was entitled. For the year ended June 30, 2019, snacks claims were under reported by 5,629 and supper claims were over reported by 11,815 meals. Criteria: To receive reimbursements, sponsors must submit claims to their State agency. Claims for reimbursement must report information in accordance with the financial management system established by the State. Only institutions that have an agreement with the State Agency will receive payments. Reimbursements are based on the number of meals and/or snacks served to children multiplied by the free rate for meals and snacks respectively. Accurate meal count records must be maintained on the number of meals served. Cause: Meal counts were not being reviewed and reconciled to the submitted claim prior to submission. Effect: Errors resulted in meals claimed which were not served. Funds were received by the District for which it was not due. Questioned Costs: $36,762 Recommendations: We recommend the District provide written evidence reconciliation of daily count sheets to the claim submitted for reimbursement; A second person should review the claim entered prior to final submission. The District should reimburse the amount of questioned costs and determine if prior periods and periods after June 30, 2019 also include questioned costs.
Name of contact person: Thomas Neace, School Food Service Supervisor Management response: The Perry County Food Service Program will implement consistent monitoring in addition to an approval sign off sheet for daily count sheets prior to submittal. Sites will submit meal count sheets and attendance rosters at the monthly manager?s meeting. A copy of the sheet must be kept onsite as well. Central office staff will comprise a monthly update of sites missing meal count sheets and approach the kitchen staff with the issue. Disciplinary action will take place if sheets are missing and cannot be produced. Meal count sheets will be verified by office staff. Assistant is responsible for verifying meal count sheet and attendance rosters from previous weeks to the final document that is submitted at the end of the month. Once verified by both assistant and Food Service Director, claim will be submitted to Kentucky Department of Education by the 15th of each month. Additionally, the organization will reimburse the United States Department of Agriculture the questioned costs. Proposed Completion Date: Immediately.
Our testing of the Child and Adult Care Food Program (CACFP), noted meal counts did not agree to submitted claims. Criteria: To receive reimbursements, sponsors must submit claims to their State agency. Claims for reimbursement must report information in accordance with the financial management system established by the State. Only institutions that have an agreement with the State Agency will receive payments. Reimbursements are based on the number of meals and/or snacks served to children multiplied by the free rate for meals and snacks respectively. Accurate meal count records must be maintained on the number of meals served. Cause: Meal counts were not being reviewed and reconciled to the submitted claim prior to submission. Effect: Errors resulted in meals claimed which were not served. Questioned Costs: $36,762 Recommendations: We recommend the District provide written evidence reconciliation of daily count sheets to the claim submitted for reimbursement; A second person should review the claim entered prior to final submission. The District should reimburse the amount of questioned costs and determine if prior periods and periods after June 30, 2019 also include questioned costs.
Show full finding ▾Hide full finding ▴2019-002: Child and Adult Care Food Program (CACFP) CFDA#10.558. District internal controls over its claims submitted for reimbursement were not adequate Condition: Our testing of the Child and Adult Care Food Program (CACFP), noted meal counts did not agree to submitted claims. Criteria: To receive reimbursements, sponsors must submit claims to their State agency. Claims for reimbursement must report information in accordance with the financial management system established by the State. Only institutions that have an agreement with the State Agency will receive payments. Reimbursements are based on the number of meals and/or snacks served to children multiplied by the free rate for meals and snacks respectively. Accurate meal count records must be maintained on the number of meals served. Cause: Meal counts were not being reviewed and reconciled to the submitted claim prior to submission. Effect: Errors resulted in meals claimed which were not served. Questioned Costs: $36,762 Recommendations: We recommend the District provide written evidence reconciliation of daily count sheets to the claim submitted for reimbursement; A second person should review the claim entered prior to final submission. The District should reimburse the amount of questioned costs and determine if prior periods and periods after June 30, 2019 also include questioned costs.
Name of contact person: Thomas Neace, School Food Service Supervisor Management response: The Perry County Food Service Program will implement consistent monitoring in addition to an approval sign off sheet for daily count sheets prior to submittal. Sites will submit meal count sheets and attendance rosters at the monthly manager?s meeting. A copy of the sheet must be kept onsite as well. Central office staff will comprise a monthly update of sites missing meal count sheets and approach the kitchen staff with the issue. Disciplinary action will take place if sheets are missing and cannot be produced. Meal count sheets will be verified by office staff. Assistant is responsible for verifying meal count sheet and attendance rosters from previous weeks to the final document that is submitted at the end of the month. Once verified by both assistant and Food Service Director, claim will be submitted to Kentucky Department of Education by the 15th of each month. Additionally, the organization will reimburse the United States Department of Agriculture the questioned costs. Proposed Completion Date: Immediately.
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