EIN: 646000546
UEI: VRCDFBQ8MFD4
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 26, 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 26, 2026 (32 days from today).
What is a management decision? →During our testing of procurement transactions within the Child Nutrition Program for the fiscal year ended June 30, 2025, we noted the District procured services without obtaining a contract approved by the Board of Education and recorded in the official minutes prior to services being rendered and payments being made. Cause: The District did not ensure that procurement procedures requiring Board approval of service contracts were followed for services charged to the Child Nutrition Program. Effect: Failure to obtain Board approval of service contracts constitutes noncompliance with local policy, state law, and federal procurement requirements. This control deficiency increases the risk of unauthorized procurements and may subject questioned costs to federal review. Questioned Costs: None noted Context: Of the procurement transactions tested within the Child Nutrition Program, four exceptions were identified out of forty tested, representing approximately $41,025 in expenditures. The exceptions involved one contract. Based on the results of our testing, this matter appears to be an isolated instance. Although no questioned costs were identified, the lack of timely Board approval increased the risk of noncompliance and unauthorized purchasing. Recommendation: The District should strengthen internal controls over procurement to ensure all service contracts, including those charged to federal programs, are approved by the Board of Education and entered upon the official minutes prior to execution and payment. Management should also provide training to personnel responsible for federal program expenditures regarding procurement compliance requirements under Uniform Guidance.
Show full finding ▾Hide full finding ▴Criteria: 2 C.F.R. § 200.318(a) requires non-Federal entities to use their own documented procurement procedures which reflect applicable state and local laws and regulations, provided such procedures conform to federal procurement standards. Additionally, school district policy and state law require service contracts to be approved by the Board and entered upon the official minutes prior to execution and payment. Condition: During our testing of procurement transactions within the Child Nutrition Program for the fiscal year ended June 30, 2025, we noted the District procured services without obtaining a contract approved by the Board of Education and recorded in the official minutes prior to services being rendered and payments being made. Cause: The District did not ensure that procurement procedures requiring Board approval of service contracts were followed for services charged to the Child Nutrition Program. Effect: Failure to obtain Board approval of service contracts constitutes noncompliance with local policy, state law, and federal procurement requirements. This control deficiency increases the risk of unauthorized procurements and may subject questioned costs to federal review. Questioned Costs: None noted Context: Of the procurement transactions tested within the Child Nutrition Program, four exceptions were identified out of forty tested, representing approximately $41,025 in expenditures. The exceptions involved one contract. Based on the results of our testing, this matter appears to be an isolated instance. Although no questioned costs were identified, the lack of timely Board approval increased the risk of noncompliance and unauthorized purchasing. Recommendation: The District should strengthen internal controls over procurement to ensure all service contracts, including those charged to federal programs, are approved by the Board of Education and entered upon the official minutes prior to execution and payment. Management should also provide training to personnel responsible for federal program expenditures regarding procurement compliance requirements under Uniform Guidance.
The District will strengthen controls to ensure all service contracts, including those charged to federal programs, are approved by the Board of Education and entered into the official minutes prior to execution and payment, in accordance with 2 C.F.R. § 200.318(a), state law, and District policy. Effective immediately, all service contracts will be submitted for Board approval before services begin. No contract will be executed and no purchase order will be issued without documented Board approval. Accounts payale will verify Board approval prior to processing payment. Procurement personnel and Federal program staff will receive training on Uniform Guidance procurement requirements, including suspension and debarment procedures. The Business Manager will perform reviews on Federal program expenditures to ensure ongoing compliance. The District believes these measures will correct the defiency and prevent recurrence.
FAC accepted this audit on July 31, 2024 — management decision was due January 31, 2025.
CRITERIA: Management is responsible for establishing a proper internal control system to ensure proper financial accountability and safeguarding of federal program assets. CONDITION: During our testing of 22 general disbursements charged to the Child Nutrition Cluster, we noted 16 instances where purchase orders were dated after the purchase occurred. CAUSE: The cause is a result of not properly implementing a designed system of accounting and internal controls. EFFECT: The effect of this condition could result in expenditures being made that are not allowable with Child Nutrition Cluster funds. QUESTIONED COSTS: None RECOMMENDATION: We recommend the District implement controls and procedures to ensure that all expenditures are reasonable and necessary for proper and efficient performance and administration of the Child Nutrition Cluster. VIEW OF RESPONSIBLE OFFICIALS OF THE AUDITEE: See the District’s response in the Auditee’s Corrective Action Plan in this report.
Show full finding ▾Hide full finding ▴CRITERIA: Management is responsible for establishing a proper internal control system to ensure proper financial accountability and safeguarding of federal program assets. CONDITION: During our testing of 22 general disbursements charged to the Child Nutrition Cluster, we noted 16 instances where purchase orders were dated after the purchase occurred. CAUSE: The cause is a result of not properly implementing a designed system of accounting and internal controls. EFFECT: The effect of this condition could result in expenditures being made that are not allowable with Child Nutrition Cluster funds. QUESTIONED COSTS: None RECOMMENDATION: We recommend the District implement controls and procedures to ensure that all expenditures are reasonable and necessary for proper and efficient performance and administration of the Child Nutrition Cluster. VIEW OF RESPONSIBLE OFFICIALS OF THE AUDITEE: See the District’s response in the Auditee’s Corrective Action Plan in this report.
A. Name of contact person responsible for corrective action: Dr. Matilda Miller, Business Manager B. Corrective action planned: The District will implement controls and procedures to ensure that all expenditures are reasonable and necessary for proper and efficient performance and administration of the Child Nutrition Cluster. C. Anticipated completion date: Immediately
CRITERIA: Management is responsible for establishing a proper internal control system to ensure proper financial accountability and safeguarding of federal program assets. CONDITION: During our testing of 22 general disbursements charged to the Child Nutrition Cluster, we noted 16 instances where purchase orders were dated after the purchase occurred. CAUSE: The cause is a result of not properly implementing a designed system of accounting and internal controls. EFFECT: The effect of this condition could result in expenditures being made that are not allowable with Child Nutrition Cluster funds. QUESTIONED COSTS: None RECOMMENDATION: We recommend the District implement controls and procedures to ensure that all expenditures are reasonable and necessary for proper and efficient performance and administration of the Child Nutrition Cluster. VIEW OF RESPONSIBLE OFFICIALS OF THE AUDITEE: See the District’s response in the Auditee’s Corrective Action Plan in this report.
Show full finding ▾Hide full finding ▴CRITERIA: Management is responsible for establishing a proper internal control system to ensure proper financial accountability and safeguarding of federal program assets. CONDITION: During our testing of 22 general disbursements charged to the Child Nutrition Cluster, we noted 16 instances where purchase orders were dated after the purchase occurred. CAUSE: The cause is a result of not properly implementing a designed system of accounting and internal controls. EFFECT: The effect of this condition could result in expenditures being made that are not allowable with Child Nutrition Cluster funds. QUESTIONED COSTS: None RECOMMENDATION: We recommend the District implement controls and procedures to ensure that all expenditures are reasonable and necessary for proper and efficient performance and administration of the Child Nutrition Cluster. VIEW OF RESPONSIBLE OFFICIALS OF THE AUDITEE: See the District’s response in the Auditee’s Corrective Action Plan in this report.
A. Name of contact person responsible for corrective action: Dr. Matilda Miller, Business Manager B. Corrective action planned: The District will implement controls and procedures to ensure that all expenditures are reasonable and necessary for proper and efficient performance and administration of the Child Nutrition Cluster. C. Anticipated completion date: Immediately
FAC accepted this audit on March 24, 2019 — management decision was due September 24, 2019.
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