EIN: 821439724
UEI: QHDZRVGYVST7
Audited by: THOMAS & COMPANY CPA PA
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 March 30, 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 30, 2026 (27 days from today).
What is a management decision? →FAC accepted this audit on March 1, 2024 — management decision was due September 1, 2024.
Internal controls over coding for non-routine expenditures charged to the food service program do not appear to be effective. Testing procedures revealed several instances of expenditures which had no benefit to the food service program and did not fulfill the requirements for meals served under the food service program being charged to the food service program. Context: Among items tested were non-payroll expenditure transactions. AICPA sampling guidelines for small popluations was utilized to determine the appropriate sample size. Based on additional review, we were able to satisfy ourselves that the errors were isolated to one vendor. Questioned Costs: $4,706. This amount represents the total amount of non-routine expenditures paid to the single vendor which were incorrectly coded by the Academy. Effect: The food service fund is paying for costs that do not benefit the food service program of the Academy. Cause: The Academy is not appropriately coding and reviewing non-routine expenditures for the food service program. Repeat: No Auditor's Recommendation: Management and individuals involved in the processing of expenditures should review the program requirements for expenditures coded to the food service program. We also recommend a thorough and detailed review of all expenditures charged on a regular basis by program management. View of Responsible Officials: The Executive Director and Financial Service Provider will monitor the expenditures in the food service program.
Show full finding ▾Hide full finding ▴Criteria or Specific Requirement: All revenue generated by the school food service must be used to operate and improve its food service program (7 CFR sections 210.14(a), 210.14(c), 210.19(a)(2), 215.7(d)(1), 220.2, and 220.7(e)(1)(i)). Condition: Internal controls over coding for non-routine expenditures charged to the food service program do not appear to be effective. Testing procedures revealed several instances of expenditures which had no benefit to the food service program and did not fulfill the requirements for meals served under the food service program being charged to the food service program. Context: Among items tested were non-payroll expenditure transactions. AICPA sampling guidelines for small popluations was utilized to determine the appropriate sample size. Based on additional review, we were able to satisfy ourselves that the errors were isolated to one vendor. Questioned Costs: $4,706. This amount represents the total amount of non-routine expenditures paid to the single vendor which were incorrectly coded by the Academy. Effect: The food service fund is paying for costs that do not benefit the food service program of the Academy. Cause: The Academy is not appropriately coding and reviewing non-routine expenditures for the food service program. Repeat: No Auditor's Recommendation: Management and individuals involved in the processing of expenditures should review the program requirements for expenditures coded to the food service program. We also recommend a thorough and detailed review of all expenditures charged on a regular basis by program management. View of Responsible Officials: The Executive Director and Financial Service Provider will monitor the expenditures in the food service program.
CORRECTIVE ACTION PLAN (CAP): Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding as stated. Actions Planned in Response to Finding: Management will review expenditures coded to the food service program to ensure that only allowable expenditures are charged there. Official Responsible for Ensuring CAP: The Executive Director is the official responsible for ensuring corrective action of the deficiency. Planned Complete Date for CAP: The planned completion date is June 30, 2024. Plan to Monitor Completion of CAP: The Executive Director and Financial Service Provider will monitor the expenditures in the food service program.
FAC accepted this audit on March 14, 2024 — management decision was due September 14, 2024.
Internal controls over coding for non-routine expenditures charged to the food service program do not appear to be effective. Testing procedures revealed several instances of expenditures which had no benefit to the food service program and did not fulfill the requirements for meals served under the food service program being charged to the food service program. Context: Among items tested were non-payroll expenditure transactions. AICPA sampling guidelines for small popluations was utilized to determine the appropriate sample size. Based on additional review, we were able to satisfy ourselves that the errors were isolated to one vendor. Questioned Costs: $4,706. This amount represents the total amount of non-routine expenditures paid to the single vendor which were incorrectly coded by the Academy. Effect: The food service fund is paying for costs that do not benefit the food service program of the Academy. Cause: The Academy is not appropriately coding and reviewing non-routine expenditures for the food service program. Repeat: No Auditor's Recommendation: Management and individuals involved in the processing of expenditures should review the program requirements for expenditures coded to the food service program. We also recommend a thorough and detailed review of all expenditures charged on a regular basis by program management. View of Responsible Officials: The Executive Director and Financial Service Provider will monitor the expenditures in the food service program.
Show full finding ▾Hide full finding ▴Criteria or Specific Requirement: All revenue generated by the school food service must be used to operate and improve its food service program (7 CFR sections 210.14(a), 210.14(c), 210.19(a)(2), 215.7(d)(1), 220.2, and 220.7(e)(1)(i)). Condition: Internal controls over coding for non-routine expenditures charged to the food service program do not appear to be effective. Testing procedures revealed several instances of expenditures which had no benefit to the food service program and did not fulfill the requirements for meals served under the food service program being charged to the food service program. Context: Among items tested were non-payroll expenditure transactions. AICPA sampling guidelines for small popluations was utilized to determine the appropriate sample size. Based on additional review, we were able to satisfy ourselves that the errors were isolated to one vendor. Questioned Costs: $4,706. This amount represents the total amount of non-routine expenditures paid to the single vendor which were incorrectly coded by the Academy. Effect: The food service fund is paying for costs that do not benefit the food service program of the Academy. Cause: The Academy is not appropriately coding and reviewing non-routine expenditures for the food service program. Repeat: No Auditor's Recommendation: Management and individuals involved in the processing of expenditures should review the program requirements for expenditures coded to the food service program. We also recommend a thorough and detailed review of all expenditures charged on a regular basis by program management. View of Responsible Officials: The Executive Director and Financial Service Provider will monitor the expenditures in the food service program.
CORRECTIVE ACTION PLAN (CAP): Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding as stated. Actions Planned in Response to Finding: Management will review expenditures coded to the food service program to ensure that only allowable expenditures are charged there. Official Responsible for Ensuring CAP: The Executive Director is the official responsible for ensuring corrective action of the deficiency. Planned Complete Date for CAP: The planned completion date is June 30, 2024. Plan to Monitor Completion of CAP: The Executive Director and Financial Service Provider will monitor the expenditures in the food service program.
FAC accepted this audit on March 10, 2023 — management decision was due September 10, 2023.
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