EIN: 746000876
UEI: PGE3LWFYJ154
Audited by: Neffendorf & Blocker, P.C.
Oversight agency: 84 [Department of Education]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 6, 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 6, 2026 (37 days ago).
What is a management decision? →Several student applications were incorrectly approved. Additionally, benefit issuance documents were not updated in a timely manner for student newly eligible through Direct Certification. Household notification of denied benefits were not approved within 10 operating days as required. Cause: Inadequate training and oversight of staff responsible for application processing and benefit issurance. Effect: Students have received incorrect meal benefits, and households were not properly notified of denials, resulting in noncompliance with federal requirements. Questioned Costs: None identified. Recommendation: Provide additional training toi staff on application processing and benefit issurance requirements. Views of Responsible Officials: The Child Nutrition Secretary will attend Certification and Benefit issuance training and procedures will be updated to ensure compliance. The direct will double-check questionable applications and review Direct Certification lists.
Show full finding ▾Hide full finding ▴Federal Program & Assistance Listing Number: Child Nutrition Cluster- ALN: 10.553, 10.555, Criteria: Federal regulations require that elgibility determinations for free and reduced-price meals be accurate and that benefit issuance documents are update timely and accurately (7 CFR 245.6, 245.10). Condition: Several student applications were incorrectly approved. Additionally, benefit issuance documents were not updated in a timely manner for student newly eligible through Direct Certification. Household notification of denied benefits were not approved within 10 operating days as required. Cause: Inadequate training and oversight of staff responsible for application processing and benefit issurance. Effect: Students have received incorrect meal benefits, and households were not properly notified of denials, resulting in noncompliance with federal requirements. Questioned Costs: None identified. Recommendation: Provide additional training toi staff on application processing and benefit issurance requirements. Views of Responsible Officials: The Child Nutrition Secretary will attend Certification and Benefit issuance training and procedures will be updated to ensure compliance. The direct will double-check questionable applications and review Direct Certification lists.
Federal regulations require that eligibility determinations for free and reduced-priced meals be accurate and that benefit issurance documents are updated timely and accurately (7 CFR 245.6, 245.10). Several student applications were incorrectly approved. Additionally, benefit issuance documents were not updated in a timely manner for students newly eligible through Direct Certification. To ensure full compliance with 7 CFR 245.6 and 245.10, the Child Nutrition Director and Child Nutrition Secretary will jointly review each Direct Certification (DC) list to verify that all eligible students are accurately identified and that eligibility status in the point-of-sale (POS) system is update promptly. This dual-review process will service as a verificaiton measure to prevent omissions and ensure the benefit issuance document remains current and accurate. In August 2025, both the Child Nutrition Director and Secretary completed formal training on eligibility determination procedures. Moving forward, detailed notes- including dates and explanations of status changes- will be documented in each student's account to ensure clear tracking of all updates to support accurate recordkeeping for future reviews.
The same individual served as both the confirming and determinig/reviewing official. The District did not maintain documentation of confirmation reviews, and some applications were not verified correctly, resulting in incorrect eligibility determinations. Cause: Lack of segregation of dutes and insufficient understanding of verificaiton requirements. Effect: Increased risk of erros in eligibility determinations and noncompliance with federal verification requirements. Questioned Costs: None identified. Recommendation: Assign separate individuals to roles of confirming and determining/reviewing official. The District should maintain documentation of confirmation reviews and applications verified. Views of Responsible Officials: The District will complete the Technology- Based Confirmation Waiver, assign separate staff to verification and confirmation, and ensure training is completed.
Show full finding ▾Hide full finding ▴Federal Program & Assistance Listing Number: Child Nutrition Cluster- ALN: 10.553, 10.555, Criteria: Federal regulations require that verification of applications be consudcted by separate officails and that proper docuemntation and procedures are followed (7 CFR 245.6a). Condition: The same individual served as both the confirming and determinig/reviewing official. The District did not maintain documentation of confirmation reviews, and some applications were not verified correctly, resulting in incorrect eligibility determinations. Cause: Lack of segregation of dutes and insufficient understanding of verificaiton requirements. Effect: Increased risk of erros in eligibility determinations and noncompliance with federal verification requirements. Questioned Costs: None identified. Recommendation: Assign separate individuals to roles of confirming and determining/reviewing official. The District should maintain documentation of confirmation reviews and applications verified. Views of Responsible Officials: The District will complete the Technology- Based Confirmation Waiver, assign separate staff to verification and confirmation, and ensure training is completed.
Federal regulations require that verification of applications be conducted by separate officials and that proper documentation and procedures are followed (7 CFR 245.6a). The same individual served as both the confirming and determining/reviewing official. The District did not maintain documentation of confirmation reviews, and some applications were not verified correctly, resulting in incorrect eligibility determinations. The ensure adherence to the separation-of-duties requirement outlinked in 7 CFR 245.6a, the District has designated a separate confirmining official. The verification process will now follow a two-step reivew; the Child Nutrition Secretary will conduct the initial verification of selected applications, and the Child Nutrition Director will complete the independent confirmation review. This structure ensures that two distinct individuals verify the accuracy of eligibility determinations and that proper oversight is maintained. Both the Child Nutrition Secretary and the Child Nutrition Director attended formal verification training in September 2025. This training reinforces correct procedures and supports proper documentation of all confirmation reviews moving forward.
Micro-purchases were not equitably distributed, cost/price analyes were not conducted prior to formal contracts, and full and open competition was restricted by unreasonable requirements. Sealed bids were not properly opened or evaluated, and contract management was insufficient. Cause: Lack of understanding of federal procurement requirements and insufficient internal controls over procurement process. Effect: Increased risk of favoritism, unallowable costs, and noncompliance with federal procurement standards. Questioned Costs: None identified. Recommendation: Provide training on federal procurement requirements, implement procedures for equitable distributions and cost/price analysis, and strengthn contract management controls. Views of Responsible Officials: The District will provide training on procurement and micro-purchases.
Show full finding ▾Hide full finding ▴Federal Program and Assistance Listing Number: Child Nutrition Cluster-ALN: 10.553, 10.555. Criteria: Federal regulations require full and open competition in procurement, equitable distribution of micro-purchase, cost/price analysis for formal contracts, and proper contract management (2 CFR 200.318-.326). Condition: Micro-purchases were not equitably distributed, cost/price analyes were not conducted prior to formal contracts, and full and open competition was restricted by unreasonable requirements. Sealed bids were not properly opened or evaluated, and contract management was insufficient. Cause: Lack of understanding of federal procurement requirements and insufficient internal controls over procurement process. Effect: Increased risk of favoritism, unallowable costs, and noncompliance with federal procurement standards. Questioned Costs: None identified. Recommendation: Provide training on federal procurement requirements, implement procedures for equitable distributions and cost/price analysis, and strengthn contract management controls. Views of Responsible Officials: The District will provide training on procurement and micro-purchases.
Federal regulations required full and open competition in procurement, equitable distribution of micro-purchases, cost/price analysis for formal contract, and proper contract management (2 CFR 200.318-326). Micro-purchases were not equitably distributed, cost/price analyses were not conducted prior to formal contracts, and full and open competition was restricted by unreasonable requirements. Sealed bids were not properly opened or evaluated, and contract management was insufficient. Purchsing staff attended a training during the Summer of 2025 that covered cumulative spend tracking, appropriate procurement methods, and required documentation for the various procurement methods. All documentation, including analyses, quotes, and vendor selection rationale, are uploaded within the purchasing module to ensure appropriate supporting documentation is kept with the purchase. Documentation is reviewd by the purchasing staff at the time each purchase order is requested.
FAC accepted this audit on December 5, 2024 — management decision was due June 5, 2025.
FAC accepted this audit on November 15, 2023 — management decision was due May 15, 2024.
FAC accepted this audit on December 15, 2022 — management decision was due June 15, 2023.
FAC accepted this audit on November 17, 2021 — management decision was due May 17, 2022.
FAC accepted this audit on November 18, 2020 — management decision was due May 18, 2021.
FAC accepted this audit on November 12, 2019 — management decision was due May 12, 2020.
FAC accepted this audit on November 15, 2018 — management decision was due May 15, 2019.
FAC accepted this audit on November 21, 2017 — management decision was due May 21, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on December 20, 2016 — management decision was due June 20, 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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