EIN: 716021685
UEI: MU2WNC5GHLB4
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 15, 2021. 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 15, 2021 (1807 days ago).
What is a management decision? →Meals provided to the preschool and Head Start programs by the District's child nutrition program were not reimbursed at rates agreed upon in the District's contract and the number of meals reimbursed did not agree with supporting documentation. It was determined that the child nutrition program was not recouping the cost of providing these meals. Cause: District did not provide proper management oversight to ensure compliance with applicable regulations. Effect or potential effect: Cost of providing non-program foods to the preschool and Head Start programs were not fully reimbursed. Context: Review of contract stating meal prices to be charged for meals provided to the preschool and Head Start programs and amounts reimbursed to the child nutrition program. Identification as a repeat finding: This was a repeat of Finding 2019-002 from the previous audit. Recommendation: The District should contact the Arkansas Division of Elementary and Secondary Education, Child Nutrition Unit for guidance and reimburse non-program meals at rates specified in the contract with the preschool and Head Start programs. Views of responsible officials: The District will contact the Arkansas Division of Elementary and Secondary Education, Child Nutrition Unit for guidance and reimburse non-program meals at rates specified in the contract with the preschool and Head Start programs.
Show full finding ▾Hide full finding ▴U. S. DEPARTMENT OF AGRICULTURE PASSED THROUGH ARKANSAS DEPARTMENT OF EDUCATION CHILD NUTRITION CLUSTER - CFDA NUMBERS 10.553 AND 10.555 PASS THROUGH NUMBER 3302 AUDIT PERIOD - YEAR ENDED JUNE 30, 2020 Program income Criteria or specific requirement: Under subsection 12 (q) of the Richard B. Russell National School Lunch Act and 7 CFR 210.14(f), a School Food Authority is required to ensure that all revenue from the sale of non-program foods accrues to the non-profit school food service account; and revenue available to support the production of reimbursable school meals does not subsidize the sale of non-program foods. Condition: Meals provided to the preschool and Head Start programs by the District's child nutrition program were not reimbursed at rates agreed upon in the District's contract and the number of meals reimbursed did not agree with supporting documentation. It was determined that the child nutrition program was not recouping the cost of providing these meals. Cause: District did not provide proper management oversight to ensure compliance with applicable regulations. Effect or potential effect: Cost of providing non-program foods to the preschool and Head Start programs were not fully reimbursed. Context: Review of contract stating meal prices to be charged for meals provided to the preschool and Head Start programs and amounts reimbursed to the child nutrition program. Identification as a repeat finding: This was a repeat of Finding 2019-002 from the previous audit. Recommendation: The District should contact the Arkansas Division of Elementary and Secondary Education, Child Nutrition Unit for guidance and reimburse non-program meals at rates specified in the contract with the preschool and Head Start programs. Views of responsible officials: The District will contact the Arkansas Division of Elementary and Secondary Education, Child Nutrition Unit for guidance and reimburse non-program meals at rates specified in the contract with the preschool and Head Start programs.
Corrective Action Plan: The District will contact the Arkansas Division of Elementary and Secondary Education, Child Nutrition Unit for guidance and reimburse non-program meals at rates specified in the contract with the preschool and Head Start programs. Anticipated Completion Date: 3/2/2021 Responsible Party: Dennis Sublett
2019-002
FAC accepted this audit on March 16, 2020 — management decision was due September 16, 2020.
An Administrative Review for the District was completed by the Arkansas Department of Education, Child Nutrition Unit (ADE, CNU) in March 2019. The review noted the following exceptions when examining a sample of applications: four applications exceeded the 10 day processing timeline, three applications were missing required information, one application was classified incorrectly as free status but should have been classified as reduced status, one application was classified incorrectly as reduced status but should have been classified as paid status, and no source documentation was available for transfer students from another School Food Authority (SFA) to prove correct eligibility. Additionally, during our testing of free and reduced price meal applications, we noted two applications where the District incorrectly annualized the household reported income; however, the errors did not affect the determination of eligibility status. Cause: District personnel did not properly monitor the approval process to ensure applications were properly processed and classified. Effect or potential effect: The District did not ensure all applications were properly completed and classified. Context: Results of an Administrative Review by the ADE, CNU and audit examination of 19 free and reduced price meal applications for completeness and proper classification during audit fieldwork from a total population of 185 approved applications. Recommendation: The District should establish controls to ensure free and reduced price meal applications are properly completed and classified. Views of responsible officials: Eligibility of the applications that were determined incorrectly was corrected upon CNU/ADE review. Applications in 2019-2020 have gone through a rigorous review process and have been viewed by 2 or more people to make sure signatures, SS numbers, etc. are not missing from the applications. The District purchased a date stamp to mark dates applications are received to avoid missing the 10 day deadline for processing. Closely detailed logs documenting information obtained from previous schools will be made accessible.
Show full finding ▾Hide full finding ▴U.S. DEPARTMENT OF AGRICULTURE PASSED THROUGH ARKANSAS DEPARTMENT OF EDUCATION CHILD NUTRITION CLUSTER - CFDA NUMBERS 10.553 AND 10.555 PASS THROUGH NUMBERS 3302 AUDIT PERIOD - YEAR ENDED JUNE 30, 2019 Eligibility Criteria or specific requirement: The District is required to process applications submitted for free and reduced price meals for the District's Child Nutrition program and classify them in accordance with federal guidelines established by the U.S. Department of Agriculture. Applications must include the required information to be considered for free and reduced price meals. Condition: An Administrative Review for the District was completed by the Arkansas Department of Education, Child Nutrition Unit (ADE, CNU) in March 2019. The review noted the following exceptions when examining a sample of applications: four applications exceeded the 10 day processing timeline, three applications were missing required information, one application was classified incorrectly as free status but should have been classified as reduced status, one application was classified incorrectly as reduced status but should have been classified as paid status, and no source documentation was available for transfer students from another School Food Authority (SFA) to prove correct eligibility. Additionally, during our testing of free and reduced price meal applications, we noted two applications where the District incorrectly annualized the household reported income; however, the errors did not affect the determination of eligibility status. Cause: District personnel did not properly monitor the approval process to ensure applications were properly processed and classified. Effect or potential effect: The District did not ensure all applications were properly completed and classified. Context: Results of an Administrative Review by the ADE, CNU and audit examination of 19 free and reduced price meal applications for completeness and proper classification during audit fieldwork from a total population of 185 approved applications. Recommendation: The District should establish controls to ensure free and reduced price meal applications are properly completed and classified. Views of responsible officials: Eligibility of the applications that were determined incorrectly was corrected upon CNU/ADE review. Applications in 2019-2020 have gone through a rigorous review process and have been viewed by 2 or more people to make sure signatures, SS numbers, etc. are not missing from the applications. The District purchased a date stamp to mark dates applications are received to avoid missing the 10 day deadline for processing. Closely detailed logs documenting information obtained from previous schools will be made accessible.
Finding: Criteria or specific requirement: The School Food Service is required to fully reimbursed for all costs associated with providing food and or services for entities officially sanctioned by the school. Contracts should be developed stating the responsibilities of each party and the meal prices to be charged. Condition: An Administrative Review for the District was completed by the Arkansas Department of Education, Child Nutrition Unit (ADE,CNU) in March 2019. The review noted that a contract was not developed stating the responsibilities of each party or the meal prices to be charged for meals provided to the preschool and Head Start programs by the School Food Service. Additionally, it was determined that the Child Nutrition program was not recouping the cost of providing these meals and the set meal prices did not meet the USDA non-program food revenue requirements. Context: Results of an Administration Review by the ADE, CNU. Effect: Costs of providing non-program foods to the preschool and Head Start programs were not fully reimbursed. Cause: District did not provide proper management oversight to ensure compliance with applicable regulations. Corrective Action Plan: The District will send a copy of current contract via email to CNU. Costs will be recalculated by Food Service Director to determine accurate pricing of preschool meals.
An Administrative Review for the District was completed by the Arkansas Department of Education, Child Nutrition Unit (ADE, CNU) in March 2019. The review noted that a contract was not developed stating the responsibilities of each party or the meal prices to be charged for meals provided to the preschool and Head Start programs by the District's child nutrition program. Additionally, it was determined that the child nutrition program was not recouping the cost of providing these meals and the set meal prices did not meet the USDA non-program food revenue requirements. Cause: District did not provide proper management oversight to ensure compliance with applicable regulations. Effect or potential effect: Costs of providing non-program foods to the preschool and Head Start programs were not fully reimbursed. Context: Results of an Administrative Review by the ADE, CNU. Recommendation: The District should develop a contract with the preschool and Head Start programs for contracted school meals and determine the minimum meal prices to be charged in order to be in compliance with the requirements. Views of responsible officials: A copy of current contract was submitted via email to CNU. Costs were recalculated by Food Service Director to determine accurate pricing of preschool meals.
Show full finding ▾Hide full finding ▴U.S. DEPARTMENT OF AGRICULTURE PASSED THROUGH ARKANSAS DEPARTMENT OF EDUCATION CHILD NUTRITION CLUSTER - CFDA NUMBERS 10.553 AND 10.555 PASS THROUGH NUMBERS 3302 AUDIT PERIOD - YEAR ENDED JUNE 30, 2019 Program income Criteria or specific requirement: Under subsection 12(q) of the Richard B. Russell National School Lunch Act and 7 CFR 210.14(f), a School Food Authority is required to ensure that all revenue from the sale of non-program foods accrues to the non-profit school food service account; and revenue available to support the production of reimbursable school meals does not subsidize the sale of non-program foods. Condition: An Administrative Review for the District was completed by the Arkansas Department of Education, Child Nutrition Unit (ADE, CNU) in March 2019. The review noted that a contract was not developed stating the responsibilities of each party or the meal prices to be charged for meals provided to the preschool and Head Start programs by the District's child nutrition program. Additionally, it was determined that the child nutrition program was not recouping the cost of providing these meals and the set meal prices did not meet the USDA non-program food revenue requirements. Cause: District did not provide proper management oversight to ensure compliance with applicable regulations. Effect or potential effect: Costs of providing non-program foods to the preschool and Head Start programs were not fully reimbursed. Context: Results of an Administrative Review by the ADE, CNU. Recommendation: The District should develop a contract with the preschool and Head Start programs for contracted school meals and determine the minimum meal prices to be charged in order to be in compliance with the requirements. Views of responsible officials: A copy of current contract was submitted via email to CNU. Costs were recalculated by Food Service Director to determine accurate pricing of preschool meals.
Finding: Criteria or specific requirement: The District is required to process applications submitted for free and reduced price meals for the District?s Child Nutrition program and classify them in accordance with federal guidelines established by the U.S. Department of Agriculture. Applications must include the required information to be considered for free and reduced price meals. Condition: An administrative review for the District was completed by the Arkansas Department of Education, Child Nutrition Unit (ADE, CNU) in March 2019. The review noted the following exceptions when examining a sample of applications: four applications exceeded the 10 day processing timeline, three applications were missing required information, one application was classified incorrectly as free status but should have been classified as reduced status, one application was classified incorrectly as reduced status but should have been classified as paid status, and no source documentation was available for transfer students from another School Food Authority to prove correct eligibility. Additionally, during our testing of free and reduced price meal applications, we noted two applications where the District incorrectly annualized the household reported income; however, the errors did not affect the determination of eligibility status. Context: results of an Administrative Review by the ADE, CNU, and audit examination of 19 free and reduced price meal applications for completeness and proper classification during audit fieldwork from a total population of 185 approved applications. Effect: The District did not ensure all applications were properly completed and classified. Cause: District personnel did not properly monitor the approval process to ensure applications were properly processed and classified. Corrective Action Plan: Eligibility of the applications that were determined incorrectly was corrected upon CNU/ADE review. Applications in 2019-2020 have gone through a rigorous review process and have been viewed by 2 or more people to make sure signatures, SS numbers, etc? are not missing from the applications. he District purchased a date stamp to mark dates applications are received to avoid missing the 10 day deadline for processing. Closely detailed logs documenting information obtained from previous schools will be made accessible.
FAC accepted this audit on March 13, 2018 — management decision was due September 13, 2018.
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