SWEETWATER INDEPENDENT SCHOOL DISTRICT

EIN: 756002548

UEI: ELMXN8YNDL21

Data as of August 23, 2026

SWEETWATER INDEPENDENT SCHOOL DISTRICT10 audit years1 findings
10
Audit Years
1
Total Findings
0
Repeat Findings

FY 2022-08-31

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on January 23, 2023. 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 23, 2023 (1127 days ago).

What is a management decision? →
2022-001
Other

Identified cash balances for the Child Nutrition Program as defined under federal regulations were in excess of the allowed 3 months average expenditures by $439,083. B. Criteria: Federal funding requires that the Child Nutrition cash balances should not exceed the average 3 months operating expenditures. C. Cause: The actual cash balances as of August 31, 2022, exceeded the allowed 3 month average spending amount by $439,083. D. Effect: Cash balances in the food service accounts exceeded allowed amounts per the provisions of the Child Nutrition Program. E. Recommendation: The District should review current needs for equipment, charges for student meals, etc. and develop a plan for the reduction of cash balances in the child nutrition fund. F. Auditee Response: The District will review their current needs for food service equipment and other direct costs for the Child Nutrition Program. A plan will be developed to reduce the cash balances in the lunchroom fund during the fiscal year ended August 31, 2023.

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Full finding narrative

A. Condition: Identified cash balances for the Child Nutrition Program as defined under federal regulations were in excess of the allowed 3 months average expenditures by $439,083. B. Criteria: Federal funding requires that the Child Nutrition cash balances should not exceed the average 3 months operating expenditures. C. Cause: The actual cash balances as of August 31, 2022, exceeded the allowed 3 month average spending amount by $439,083. D. Effect: Cash balances in the food service accounts exceeded allowed amounts per the provisions of the Child Nutrition Program. E. Recommendation: The District should review current needs for equipment, charges for student meals, etc. and develop a plan for the reduction of cash balances in the child nutrition fund. F. Auditee Response: The District will review their current needs for food service equipment and other direct costs for the Child Nutrition Program. A plan will be developed to reduce the cash balances in the lunchroom fund during the fiscal year ended August 31, 2023.

Corrective Action Plan

The corrective action for Findings 2022-001 and 2022-002: The District will review current needs for equipment and other direct food service costs. A Corrective Action Plan will be developed to reduce excess cash balances in the Child Nutrition Program.

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