EIN: 616001356
UEI: MZ3EVRJQ6MD1
Audited by: Montgomery and Company, PLLC
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 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 August 9, 2026 (25 days ago).
What is a management decision? →FAC accepted this audit on December 4, 2024 — management decision was due June 4, 2025.
FAC accepted this audit on January 22, 2024 — management decision was due July 22, 2024.
FAC accepted this audit on November 21, 2022 — management decision was due May 21, 2023.
FAC accepted this audit on December 8, 2021 — management decision was due June 8, 2022.
FAC accepted this audit on January 11, 2021 — management decision was due July 11, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
CONDITION: 1. THE DISTRICT SELECTED THE WRONG NUMBER OF APPLICATIONS TO TEST. 2. THE DISTRICT DID NOT MAKE PROPER DETERMINATION OF ELIGIBILITY BASED ON THE DATA PRESENTED. STATEMENT OF CAUSE: THE DISTRICT INCORRECTLY INCLUDED APPLICATIONS THAT HAD BEEN DENIED IN THE NUMBER OF APPLICATION WHEN DETERMING THE NUMBER TO VERIFY. THE DISTRICT DID NOT CONSIDER OVERTIME EARNED ON A REGULAR BASIS IN THE EARNINGS CALCULATION. POSSIBLE ASSETED EFFECT: THE EFFECT OF THE TWO ERRORS RESULTED IN MORE APPLICATIONS BEING VERIFIED THAN REQUIRED, AND THE DISTRICT COLLECTED $319 MORE IN FEDERAL REIMBURSEMENT THAN ALLOWED ON THE APPLICATION THAT WAS IMPROPERLY DETERMINED TO BE ELIGIBLE FOR REDUCED MEALS. QUESTIONED COSTS: THE DISTRICT COLLECTED $319 MORE IN FEDERAL REIMBURSEMENT THAN ALLOWED. THE AMOUNT WAS DETERMINED BY MULTIPLYING THE ALLOWED RATE FOR EACH MEAL BY THE NUMBER OF MEALS EATEN BY THE STUDENT AFTER THE DETERMINATION DATE.
Show full finding ▾Hide full finding ▴CONDITION: 1. THE DISTRICT SELECTED THE WRONG NUMBER OF APPLICATIONS TO TEST. 2. THE DISTRICT DID NOT MAKE PROPER DETERMINATION OF ELIGIBILITY BASED ON THE DATA PRESENTED. STATEMENT OF CAUSE: THE DISTRICT INCORRECTLY INCLUDED APPLICATIONS THAT HAD BEEN DENIED IN THE NUMBER OF APPLICATION WHEN DETERMING THE NUMBER TO VERIFY. THE DISTRICT DID NOT CONSIDER OVERTIME EARNED ON A REGULAR BASIS IN THE EARNINGS CALCULATION. POSSIBLE ASSETED EFFECT: THE EFFECT OF THE TWO ERRORS RESULTED IN MORE APPLICATIONS BEING VERIFIED THAN REQUIRED, AND THE DISTRICT COLLECTED $319 MORE IN FEDERAL REIMBURSEMENT THAN ALLOWED ON THE APPLICATION THAT WAS IMPROPERLY DETERMINED TO BE ELIGIBLE FOR REDUCED MEALS. QUESTIONED COSTS: THE DISTRICT COLLECTED $319 MORE IN FEDERAL REIMBURSEMENT THAN ALLOWED. THE AMOUNT WAS DETERMINED BY MULTIPLYING THE ALLOWED RATE FOR EACH MEAL BY THE NUMBER OF MEALS EATEN BY THE STUDENT AFTER THE DETERMINATION DATE.
THE FOOD SERVICE MANAGTER WILL PARTICIPATE IN TRAINING OFFERED RELATIVE TO THE VERIFICATION PROCESS. THE CHIEF FINANCIAL OFFICER WILL VERIFY THE CORRECT NUMBER OF APPLICATIONS TO BE VERIFIED. THE CHIEF FINANCIAL OFFICER WILL VERIFY ELIGIBILITY WAS PROPERLY DETERMINED FOR THE APPLICATIONS SELECTED FOR VERIFICATION. ANTICIPATED COMPLETION DATE 06/30/2020
FAC accepted this audit on November 27, 2018 — management decision was due May 27, 2019.
FAC accepted this audit on November 27, 2017 — management decision was due May 27, 2018.
FAC accepted this audit on November 14, 2016 — management decision was due May 14, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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 Kentucky →
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.
