EIN: 616001326
UEI: T9M7U8BRCVP5
Audited by: Carr Riggs & Ingram L.L.C
Oversight agency: 10 [Department of Agriculture]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 9, 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 9, 2026 (10 days from today).
What is a management decision? →FAC accepted this audit on March 4, 2025 — management decision was due September 4, 2025.
FAC accepted this audit on March 20, 2024 — management decision was due September 20, 2024.
FAC accepted this audit on December 19, 2022 — management decision was due June 19, 2023.
2 CFR 200.303 requires the non-federal entity to establish and maintain effective internal controls over compliance with Federal statues, regulations, and the terms and conditions of the Federal award including proper tracking of grant expenditures or compliance. COVID-19 Education Stabilization Funds were to be spent on allowable cost, per funding guidelines. The District?s processes over allowable costs needs improvement as costs determined to be unallowable were charged to the education stabilization fund. Cause: Certain internal controls were not in place to prevent unallowable costs being charged to the grant Effect: The cost of the assistance may be disallowed. Questioned Costs: $32,320 Context: A sample of 60 checks totaling $584,813 was selected for audit from a population of 523 checks totaling $1,482,664. The test found three checks that were not in compliance with questioned costs totaling $32,320. Our sample was a statistically valid sample. Recommendation: The District should verify the allowability of the costs that were charged to the grant. Views of Responsible Officials and Planned Corrective Actions: The District concurs with the finding, see corrective action plan.
Show full finding ▾Hide full finding ▴Criteria and Condition: 2 CFR 200.303 requires the non-federal entity to establish and maintain effective internal controls over compliance with Federal statues, regulations, and the terms and conditions of the Federal award including proper tracking of grant expenditures or compliance. COVID-19 Education Stabilization Funds were to be spent on allowable cost, per funding guidelines. The District?s processes over allowable costs needs improvement as costs determined to be unallowable were charged to the education stabilization fund. Cause: Certain internal controls were not in place to prevent unallowable costs being charged to the grant Effect: The cost of the assistance may be disallowed. Questioned Costs: $32,320 Context: A sample of 60 checks totaling $584,813 was selected for audit from a population of 523 checks totaling $1,482,664. The test found three checks that were not in compliance with questioned costs totaling $32,320. Our sample was a statistically valid sample. Recommendation: The District should verify the allowability of the costs that were charged to the grant. Views of Responsible Officials and Planned Corrective Actions: The District concurs with the finding, see corrective action plan.
IN REGARDS TO COVID-19 EDUCATION STABILIZATION FUND - ASSISTANCE LISTING NO. 84.425C, 84.425D, 84.425U, 84.425W; GRANT PERIOD -- YEAR ENDED JUNE 30, 2022 THE DISTRICT WILL IMMEDIATELY PUT MEASURES IN PLACE TO ENSURE THAT ALLOWABLE COSTS ARE CHARGED TO THE GRANT. THIS WILL BE COMPLETED TODAY NOVEMBER 14, 2022.
FAC accepted this audit on November 17, 2021 — management decision was due May 17, 2022.
FAC accepted this audit on December 14, 2020 — management decision was due June 14, 2021.
During our audit procedures for the year ended June 30, 2020, we noted that three disbursements lacked documentation of approval to comply with CFR 200.303, which requires the non-federal entity to establish and maintain effective internal controls over federal awards. Cause: Certain internal controls were not in place to prevent or detect and correct disbursements from being processed without the Program Director?s or authorized assistant?s written approval. Effect: Disbursements could be processed without a documented approval. Questioned Costs: No questioned costs were incurred from this finding. Context: A sample of 40 accounts payable checks, from a population of 356 accounts payable checks, was selected for audit procedures. The sample found three disbursements that lacked documentation of approval by the Food Service Director or the authorized assistant. The sample was not statistically valid. Recommendation: We recommend the District enhance the review process over disbursements with adequate documentation maintained for the review. Views of Responsible Officials and Planned Corrective Actions: The District concurs with the finding, see corrective action plan.
Show full finding ▾Hide full finding ▴Criteria and Condition: During our audit procedures for the year ended June 30, 2020, we noted that three disbursements lacked documentation of approval to comply with CFR 200.303, which requires the non-federal entity to establish and maintain effective internal controls over federal awards. Cause: Certain internal controls were not in place to prevent or detect and correct disbursements from being processed without the Program Director?s or authorized assistant?s written approval. Effect: Disbursements could be processed without a documented approval. Questioned Costs: No questioned costs were incurred from this finding. Context: A sample of 40 accounts payable checks, from a population of 356 accounts payable checks, was selected for audit procedures. The sample found three disbursements that lacked documentation of approval by the Food Service Director or the authorized assistant. The sample was not statistically valid. Recommendation: We recommend the District enhance the review process over disbursements with adequate documentation maintained for the review. Views of Responsible Officials and Planned Corrective Actions: The District concurs with the finding, see corrective action plan.
In regards to 2020 Award identifying Numbers 7760005 20 and 7750002 20, Child Nutrition Cluster CFDA 10.533: 10.555: 10.559, Grant Period - Year ended June 30, 2020 the District will immediately put measures in place to ensure that the Food Service Program Director approves all disbursements before said disbursements are made. Those measures will entail purchase order numbers not being granted for those funds unless approved by the Food Service Program Director and a more thorough review of those purchase orders by the District finance officer. However, let it be noted that all disbursements were documented and approved by the Superintendent of the District before disbursements were made.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 9, 2018 — management decision was due June 9, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on December 1, 2017 — management decision was due June 1, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on December 11, 2016 — management decision was due June 11, 2017.
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