EIN: 800440599
UEI: YUBJM3JCA3E1
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 30, 2020. 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 June 30, 2021 (1884 days ago).
What is a management decision? →Our legal compliance testing for limited net cash resources in the Food Service fund identified that net cash resources within the fund exceeds the allowable amount. Criteria: U.S. Department of Agriculture has established requirements for non-profit Food Service accounts that puts a ?limitation? on Net Cash Resources, which is three months average food service expenditures during the year. Cause: The Food Service fund has a net cash resource balance of $102,697 which exceeds the allowable three months average expenditures of $94,937. Effect: The District?s Food Service fund is not in compliance with the requirements for non-profit net cash resources required by the U.S. Department of Agriculture. Recommendation: We recommend that the District reviews the U.S. Department of Agriculture?s list of allowable expenses to help reduce the excess funds, as well as notify the Department of Education with their plan to reduce these excess funds as required by the Department. Going forward, all activity within the fund and fees charged relating to the fund?s services should be regularly reviewed to ensure the District?s Food Service fund meets the requirements set by the U.S. Department of Agriculture.
Show full finding ▾Hide full finding ▴2020-002 Excess Cash in the Food Service Fund Condition: Our legal compliance testing for limited net cash resources in the Food Service fund identified that net cash resources within the fund exceeds the allowable amount. Criteria: U.S. Department of Agriculture has established requirements for non-profit Food Service accounts that puts a ?limitation? on Net Cash Resources, which is three months average food service expenditures during the year. Cause: The Food Service fund has a net cash resource balance of $102,697 which exceeds the allowable three months average expenditures of $94,937. Effect: The District?s Food Service fund is not in compliance with the requirements for non-profit net cash resources required by the U.S. Department of Agriculture. Recommendation: We recommend that the District reviews the U.S. Department of Agriculture?s list of allowable expenses to help reduce the excess funds, as well as notify the Department of Education with their plan to reduce these excess funds as required by the Department. Going forward, all activity within the fund and fees charged relating to the fund?s services should be regularly reviewed to ensure the District?s Food Service fund meets the requirements set by the U.S. Department of Agriculture.
2020-002 Excess Cash in the Food Service Fund CORRECTIVE ACTION PLAN (CAP): Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The District will ensure the activity is reviewed and put a plan into place to spend down any excess cash with food service program needs. Official Responsible for Ensuring CAP: Jeff Horton, Superintendent, is the official responsible for ensuring corrective action. Planned Completion Date for CAP: The planned completion date is June 30, 2021. Plan to Monitor Completion of CAP: The Board of Education will be monitoring this corrective action plan and believes the contracted business manager will assist in remedying this finding. Jeff Horton Superintendent
During our audit, we discovered an instance of noncompliance in which a family was receiving free lunches when they did not meet either free or reduced lunch eligibility. Criteria: Families are required to meet certain federal standards in order to receive free or reduced meals. Cause: Lack of reviews during the application process. Effect: One family received free meals during the year when they were not eligible for either any free or reduced meals. Recommendation: The District should review their policies to ensure proper eligibility for all applications.
Show full finding ▾Hide full finding ▴2020-004 Free and Reduced Lunch Eligibility Condition: During our audit, we discovered an instance of noncompliance in which a family was receiving free lunches when they did not meet either free or reduced lunch eligibility. Criteria: Families are required to meet certain federal standards in order to receive free or reduced meals. Cause: Lack of reviews during the application process. Effect: One family received free meals during the year when they were not eligible for either any free or reduced meals. Recommendation: The District should review their policies to ensure proper eligibility for all applications.
2020-004 Free and Reduced Lunch Eligibility CORRECTIVE ACTION PLAN (CAP): Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The Food Service Director will check all applications and a staff member from the District office will do a double check. Official Responsible for Ensuring CAP: Jeff Horton, Superintendent, is the official responsible for ensuring corrective action. Planned Completion Date for CAP: The planned completion date is June 30, 2021. Plan to Monitor Completion of CAP: The Board of Education will be monitoring this corrective action plan and believes the contracted business manager will assist in remedying this finding. Jeff Horton Superintendent
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