EIN: 726001257
UEI: NE8JMHMNMJ11
Audited by: Kolder, Slaven, & Company, LLC
Cognizant agency: 84 [Department of Education]
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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 February 12, 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 12, 2026 (18 days ago).
What is a management decision? →FAC accepted this audit on December 30, 2024 — management decision was due June 30, 2025.
FAC accepted this audit on February 16, 2024 — management decision was due August 16, 2024.
FAC accepted this audit on December 15, 2022 — management decision was due June 15, 2023.
FAC accepted this audit on December 26, 2021 — management decision was due June 26, 2022.
Compliance Finding and Internal Control ?U.S. DEPARTMETN OF AGRICULTURE2021-005 Noncompliance with Recordkeeping RequirementsNational School Lunch Program Assistance Listing No. 10.555National School Breakfast Program Assistance Listing No. 10.553Fiscal year finding initially occurred: 2021CONDITION: Four out of ten child nutrition program reimbursement requests were tested. Productionrecords for breakfast and lunch were inaccurate and incomplete, and meal counts could not be verified asrequired by 7 CFR part 225.15(b) and (c).CRITERIA: 7 CFR part 225.15(b) and (c) states, in part that records of participation and of preparationof meals shall be maintained to demonstrate positive action toward meeting program objectives.Sponsors shall maintain accurate records justifying all meals claimed and documenting that all programfunds were spent only on allowable child nutrition program costs.CAUSE: The cause of the noncompliance is related to poor oversight controls over the child nutritionprogram monthly claim reports.EFFECT: The effect of the noncompliance resulted in meal requests for reimbursement to beoverclaimed. The School Board was required to amend the incorrect reimbursement requests and repayany overclaim amounts.QUESTIONED COSTS: As a result of this improper documentation, $194,779 is considered to bequestioned costs. This amount represents approximately 2.8% of total program revenues received.RECOMMENDATION: It is recommended that the School Board enforce stricter monitoring andreviewing controls to more accurately monitor the monthly claim reimbursement process.MANAGEMENT?S CORRECTIVE ACTION PLAN: The School Board has amended the claimsreimbursement requests identified as inaccurate and repaid any overclaim to the oversight agency.Controls over production reports are being evaluated and amended as necessary. All child nutritionprogram employees will be provided additional training.
Show full finding ▾Hide full finding ▴Compliance Finding and Internal Control ?U.S. DEPARTMETN OF AGRICULTURE2021-005 Noncompliance with Recordkeeping RequirementsNational School Lunch Program Assistance Listing No. 10.555National School Breakfast Program Assistance Listing No. 10.553Fiscal year finding initially occurred: 2021CONDITION: Four out of ten child nutrition program reimbursement requests were tested. Productionrecords for breakfast and lunch were inaccurate and incomplete, and meal counts could not be verified asrequired by 7 CFR part 225.15(b) and (c).CRITERIA: 7 CFR part 225.15(b) and (c) states, in part that records of participation and of preparationof meals shall be maintained to demonstrate positive action toward meeting program objectives.Sponsors shall maintain accurate records justifying all meals claimed and documenting that all programfunds were spent only on allowable child nutrition program costs.CAUSE: The cause of the noncompliance is related to poor oversight controls over the child nutritionprogram monthly claim reports.EFFECT: The effect of the noncompliance resulted in meal requests for reimbursement to beoverclaimed. The School Board was required to amend the incorrect reimbursement requests and repayany overclaim amounts.QUESTIONED COSTS: As a result of this improper documentation, $194,779 is considered to bequestioned costs. This amount represents approximately 2.8% of total program revenues received.RECOMMENDATION: It is recommended that the School Board enforce stricter monitoring andreviewing controls to more accurately monitor the monthly claim reimbursement process.MANAGEMENT?S CORRECTIVE ACTION PLAN: The School Board has amended the claimsreimbursement requests identified as inaccurate and repaid any overclaim to the oversight agency.Controls over production reports are being evaluated and amended as necessary. All child nutritionprogram employees will be provided additional training.
MANAGEMENT?S CORRECTIVE ACTION PLAN: The School Board has amended the claimsreimbursement requests identified as inaccurate and repaid any overclaim to the oversight agency.Controls over production reports are being evaluated and amended as necessary. All child nutritionprogram employees will be provided additional training.
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 25, 2018 — management decision was due June 25, 2019.
FAC accepted this audit on January 6, 2018 — management decision was due July 6, 2018.
FAC accepted this audit on December 15, 2016 — management decision was due June 15, 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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