EIN: 746003097
UEI: X9MLM7BH2423
Audited by: Pattillo, Brown & Hill, L.L.P.
Oversight agency: 10 [Department of Agriculture]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 9, 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 July 9, 2026 (56 days ago).
What is a management decision? →FAC accepted this audit on November 22, 2024 — management decision was due May 22, 2025.
FAC accepted this audit on November 21, 2023 — management decision was due May 21, 2024.
FAC accepted this audit on November 30, 2022 — management decision was due May 30, 2023.
FAC accepted this audit on December 13, 2021 — management decision was due June 13, 2022.
FAC accepted this audit on November 27, 2020 — management decision was due May 27, 2021.
The District has not designed or implemented formal controls for the receipt, deposit, and recording of Program Income related to the Child Nutrition Cluster program. Cause: This is a process that has not been implemented by the Finance Department. Effect or Potential Effect: The lack of proper oversight results in the risk of non-detection of errors as well as the opportunity for individuals to commit fraud. Questioned Cost: Unknown Recommendation: We recommend the District establish procedures and guidelines related to program income; provide training to program personnel on program requirements and assign a responsible individual to conduct a review. In addition, supporting documentation should be maintained.
Show full finding ▾Hide full finding ▴Finding 2020-003: Child Nutrition Cluster (CFDA 10.553, 10.555) - Program Income Criteria: The District is required to determine, record, and use program income in accordance with program requirements Condition: The District has not designed or implemented formal controls for the receipt, deposit, and recording of Program Income related to the Child Nutrition Cluster program. Cause: This is a process that has not been implemented by the Finance Department. Effect or Potential Effect: The lack of proper oversight results in the risk of non-detection of errors as well as the opportunity for individuals to commit fraud. Questioned Cost: Unknown Recommendation: We recommend the District establish procedures and guidelines related to program income; provide training to program personnel on program requirements and assign a responsible individual to conduct a review. In addition, supporting documentation should be maintained.
Finding 2020-003: Child Nutrition Cluster (CFDA 10.553, 10.555) - Program Income Response: To increase internal controls and promote the safeguarding of assets, the Finance and Operations departments have revamped the cash deposit and recording process for Child Nutrition receipts. Beginning in FY2021, Manor Food Service department staff began submitting deposit slips to departmental administrative staff, while deposit bags are submitted via drop box to the Finance/Business Office. Food Service admin staff will generate reports out of the point of sale system and compare and enter the actual cash receipts into the Skyward system. Finance department staff will then verify the deposit bag totals against the Skyward cash receipts. On a monthly basis, an analysis of Food Service activity will be included in the Finance department?s bank reconciliation. Contact Person: Melinda Gildart, CPA, Chief Financial Officer Estimated Completion Date: June 30, 2021
The District entered into professional service contracts with various vendors which required formal competitive procurement, as these services were paid with federal funds passed through TEA from the U.S. Department of Education. The District should have conducted formal competitive procurement methods for Temporary Grounds, Custodial & Food Service Workers as these services exceeded $50,000. In addition, there was one instance noted of an independent cost price analysis not being performed for the procurement of school cafeteria milk and juice supplies including summer school milk and juice supplies from Borden Inc., as these services amounted to greater than $150,000. Cause: The District?s limited size and staffing resources have made it difficult for management to provide sufficient staffing of experienced personnel. Effect or Potential Effect: The District is non-compliant with grant provisions. Questioned Cost: Unknown Recommendation: These findings relate to federal procurement requirements described in the Uniform Guidance: Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 C.F.R. ?200). The District must ensure their procurement policies and procedures fully comply with the Uniform Guidance.
Show full finding ▾Hide full finding ▴Finding 2020-004: Child Nutrition Cluster (CFDA 10.553, 10.555) ? Procurement Criteria: The District is required to maintain internal controls over compliance with procurement to provide a high level of assurance that the District is in compliance with grant provisions for federal funds received. Condition: The District entered into professional service contracts with various vendors which required formal competitive procurement, as these services were paid with federal funds passed through TEA from the U.S. Department of Education. The District should have conducted formal competitive procurement methods for Temporary Grounds, Custodial & Food Service Workers as these services exceeded $50,000. In addition, there was one instance noted of an independent cost price analysis not being performed for the procurement of school cafeteria milk and juice supplies including summer school milk and juice supplies from Borden Inc., as these services amounted to greater than $150,000. Cause: The District?s limited size and staffing resources have made it difficult for management to provide sufficient staffing of experienced personnel. Effect or Potential Effect: The District is non-compliant with grant provisions. Questioned Cost: Unknown Recommendation: These findings relate to federal procurement requirements described in the Uniform Guidance: Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 C.F.R. ?200). The District must ensure their procurement policies and procedures fully comply with the Uniform Guidance.
Finding 2020-004: Child Nutrition Cluster (CFDA 10.553, 10.555) ? Procurement Response: The District no longer uses the previous vendors for temporary staffing services and took steps to comply with Federal guidelines and contract with an approved temporary staffing services firm for Custodial, Food Service and other services. In October 2020, Manor adopted an interlocal agreement for these services that brings the District into compliance with all related procurement regulations. Additional training has also been given to staff so that they are aware of current procurement requirements, especially those for the expenditure of Federal funds. In regards to not retaining and/or preparing an independent cost price analysis for Food Service commodities purchases, the District has implemented a process to screen prospective purchases in order to identify procurement method, contract type, funding source, required documentation, etc. prior to executing an agreement. The District has also developed a Master Contract List, which will track all pending and active contracts, and promote timely and complete contract execution. Contact Person: Melinda Gildart, CPA, Chief Financial Officer Estimated Completion Date: June 30, 2021
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on November 13, 2018 — management decision was due May 13, 2019.
FAC accepted this audit on December 21, 2017 — management decision was due June 21, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-005
FAC accepted this audit on January 2, 2017 — management decision was due July 2, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-008
GSA_MIGRATION
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GSA_MIGRATION
2015-009
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