EIN: 731284332
UEI: WM2LZ3L2C636
Audited by: Patten & Odom, CPAs, PLLC
Oversight 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 March 18, 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 18, 2026 (20 days from today).
What is a management decision? →FAC accepted this audit on March 14, 2025 — management decision was due September 14, 2025.
FAC accepted this audit on March 6, 2024 — management decision was due September 6, 2024.
FAC accepted this audit on March 28, 2023 — management decision was due September 28, 2023.
FAC accepted this audit on March 30, 2022 — management decision was due September 30, 2022.
FAC accepted this audit on March 28, 2021 — management decision was due September 28, 2021.
FAC accepted this audit on March 26, 2020 — management decision was due September 26, 2020.
OMB cost circular A-87 applicable to State, Local & Indian Tribal Governments contains ?Basic Guidelines? which affect allowability of costs and includes general criteria to be allowable under Federal awards (A-87, Attachment A, paragraph C.1). These include that costs ?be necessary and reasonable for the performance and administration of Federal awards?. Context: Audit tests revealed that an expenditure to First Pryority Bank in the amount of $49,135.39 for principal ($45,704.08) and interest ($3,431.31) on a lease-purchase agreement for equipment and furniture (that had no relationship to the food service program) was coded to O.C.A.S. project code #763 which is the code for National School Lunch Program. Cause: The lack of oversight on coding of Federal Program allowable expenditures. $ 49,135.39 Effect: $49,135.39 of costs are questioned as allowable as a result of incorrect coding. Total ? U.S. Department of Agriculture $ 49,135.39
Show full finding ▾Hide full finding ▴U.S. Department of Agriculture 2019-1 National School Lunch Program ? CFDA No. 10.555; Grant period ? Year ended June 30, 2019 Criteria and Condition: OMB cost circular A-87 applicable to State, Local & Indian Tribal Governments contains ?Basic Guidelines? which affect allowability of costs and includes general criteria to be allowable under Federal awards (A-87, Attachment A, paragraph C.1). These include that costs ?be necessary and reasonable for the performance and administration of Federal awards?. Context: Audit tests revealed that an expenditure to First Pryority Bank in the amount of $49,135.39 for principal ($45,704.08) and interest ($3,431.31) on a lease-purchase agreement for equipment and furniture (that had no relationship to the food service program) was coded to O.C.A.S. project code #763 which is the code for National School Lunch Program. Cause: The lack of oversight on coding of Federal Program allowable expenditures. $ 49,135.39 Effect: $49,135.39 of costs are questioned as allowable as a result of incorrect coding. Total ? U.S. Department of Agriculture $ 49,135.39
Steps Implemented: This is a coding error. Steps have been implemented immediately to ensure all coding for federal funds will be double checked prior to requesting reimbursement. Completion Date: March 27, 2020
FAC accepted this audit on March 20, 2019 — management decision was due September 20, 2019.
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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