EIN: 620730716
UEI: MP87VN3EF127
Audited by: Blackburn, Childers & Steagall, PLC
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 7, 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 July 7, 2026 (62 days ago).
What is a management decision? →During preliminary audit procedures in May 2025, we noted possible errors in data, including participant counts, and monthly claims submitted for reimbursement. School system personnel began efforts to amend and correct student count data and monthly claims that had been submitted. Amended claims were submitted to the state. The total of the amended claims was $167,498. Context: The School system’s monthly claims for the months of August through May were incorrect and as a result, $167,498 had been overclaimed by the School system. Cause: The original student count data was incorrect and thus claims for reimbursement were overstated. Effect: The School system was not compliant with student data counts or claims submitted for reimbursement. As a result, $167,498 had been overclaimed by the School system and these costs are questioned. Amended claims were filed with the appropriate state agency and proper accounting adjustments were made by School system personnel to correct this error in the June 30, 2025 financial statements. Recommendation: We recommend proper procedures including review of student count data and monthly claims be a part of the normal monthly accounting process. Response: The student numbers were corrected and the USDA claims were adjusted before the end of the fiscal year. The School Nutrition Coordinator has been instructed to ensure that all students are counted correctly.
Show full finding ▾Hide full finding ▴2025-001: School Nutrition Fund had deficiencies in claim reimbursement process – Material Weakness and Noncompliance under Government Auditing Standards and Uniform Guidance Criteria: The U.S. Department of Agriculture has established policies and procedures for determining eligibility requirements of children, (i.e., free, reduced and full pay), which includes the establishment of adequate internal controls for accumulating and reporting such data. Further, reimbursements for meals served is based upon Food Service data and monthly reporting of claims for reimbursement. Condition: During preliminary audit procedures in May 2025, we noted possible errors in data, including participant counts, and monthly claims submitted for reimbursement. School system personnel began efforts to amend and correct student count data and monthly claims that had been submitted. Amended claims were submitted to the state. The total of the amended claims was $167,498. Context: The School system’s monthly claims for the months of August through May were incorrect and as a result, $167,498 had been overclaimed by the School system. Cause: The original student count data was incorrect and thus claims for reimbursement were overstated. Effect: The School system was not compliant with student data counts or claims submitted for reimbursement. As a result, $167,498 had been overclaimed by the School system and these costs are questioned. Amended claims were filed with the appropriate state agency and proper accounting adjustments were made by School system personnel to correct this error in the June 30, 2025 financial statements. Recommendation: We recommend proper procedures including review of student count data and monthly claims be a part of the normal monthly accounting process. Response: The student numbers were corrected and the USDA claims were adjusted before the end of the fiscal year. The School Nutrition Coordinator has been instructed to ensure that all students are counted correctly.
ELIZABETHTON CITY SCHOOLS Material Weakness JUNE 30, 2025 School Nutrition Fund 2025-001 Response and Corrective Action Plan Prepared by: Beth Wilson, Director of Finance, Elizabethton City Schools Person Responsible for Implementing the Corrective Action: Regina Isaacs, School Nutrition Coordinator, Elizabethton City Schools Anticipated Completion of Corrective Action: May 31, 2025 Repeat Deficiency: No Planned Corrective Action: The student numbers were corrected and the USDA claims were adjusted before the end of the fiscal year. The School Nutrition Coordinator has been instructed to ensure that all students are counted correctly. Richard VanHuss Director of Schools
FAC accepted this audit on December 10, 2024 — management decision was due June 10, 2025.
FAC accepted this audit on December 11, 2023 — management decision was due June 11, 2024.
FAC accepted this audit on November 30, 2022 — management decision was due May 30, 2023.
FAC accepted this audit on December 17, 2021 — management decision was due June 17, 2022.
FAC accepted this audit on December 17, 2020 — management decision was due June 17, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 12, 2018 — management decision was due June 12, 2019.
FAC accepted this audit on December 6, 2017 — management decision was due June 6, 2018.
FAC accepted this audit on December 14, 2016 — management decision was due June 14, 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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