EIN: 920031096
UEI: QC7NYKKHXZU3
Audited by: ALTMAN, ROGERS & CO.
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 17, 2025. 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 17, 2026 (74 days ago).
What is a management decision? →FAC accepted this audit on January 22, 2025 — management decision was due July 22, 2025.
FAC accepted this audit on November 15, 2023 — management decision was due May 15, 2024.
Federal Agency: U.S. Department of Education, passed through the State of Alaska, Department of Education and Early Development Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559, and 10.582 Award Number: None (10.553); None and FD 23.KGSD.01 (10.555); None (10.559), and FF 23.KGSD.01 and FF 23.KGSD.02 (10.582) Award Year: 2023 Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: Any child enrolled in a participating school and belonging to a household meeting nationwide income eligibility requirements may receive meals at no charge or at a reduced price. Condition and Context: Eligibility standards required by 7 CFR sections 225.15(f), 245.1(a), and 245.3(c) were not followed. During our testing of eligibility requirements, we inquired of the client about verification procedures performed and they explained applications were submitted by families through PrimeroEdge. The District began the verification process by selecting households to be verified using PrimeroEdge and letters were generated and mailed out; however, the process was not completed and any verification records received were not kept. Cause: Turnover in the Business Manager position caused a breakdown in internal controls related to income verification. Effect: Failure to follow compliance eligibility requirements could result in loss of federal funding. Questioned Costs: None noted. Repeat finding: This is not a repeat finding, as such it appears to be an isolated instance. Recommendation: We recommend that management complies with all special tests and provisions to ensure compliance with those requirements. Management Response: Management agrees with this finding, see Corrective Action Plan.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Education, passed through the State of Alaska, Department of Education and Early Development Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559, and 10.582 Award Number: None (10.553); None and FD 23.KGSD.01 (10.555); None (10.559), and FF 23.KGSD.01 and FF 23.KGSD.02 (10.582) Award Year: 2023 Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: Any child enrolled in a participating school and belonging to a household meeting nationwide income eligibility requirements may receive meals at no charge or at a reduced price. Condition and Context: Eligibility standards required by 7 CFR sections 225.15(f), 245.1(a), and 245.3(c) were not followed. During our testing of eligibility requirements, we inquired of the client about verification procedures performed and they explained applications were submitted by families through PrimeroEdge. The District began the verification process by selecting households to be verified using PrimeroEdge and letters were generated and mailed out; however, the process was not completed and any verification records received were not kept. Cause: Turnover in the Business Manager position caused a breakdown in internal controls related to income verification. Effect: Failure to follow compliance eligibility requirements could result in loss of federal funding. Questioned Costs: None noted. Repeat finding: This is not a repeat finding, as such it appears to be an isolated instance. Recommendation: We recommend that management complies with all special tests and provisions to ensure compliance with those requirements. Management Response: Management agrees with this finding, see Corrective Action Plan.
Name of Contact Person: Daniel Schuler, Business and Operations Manager Corrective Action Plan: The prior Business and Operations Manager started the annual verification process, however, did not follow through on finishing the process prior to her resignation from the District. Upon her departure from the District, she did not communicate that the process had not been completed. I am currently working on the annual verification process as prescribed by the State of Alaska, Department of Education and Early Development (DEED) and the National School Lunch Program and that process will be completed in accordance with the applicable November 15th deadline. In addition, the District has been selected and is currently working on an Onsite Review of the Child Nutrition Program which includes covering the same population of students that should have been verified during the FY2022-2023 verification process. That review will be completed in December 2023. Proposed Completion Date: December 2023
Federal Agency: U.S. Department of Education, passed through the State of Alaska, Department of Education and Early Development Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559, and 10.582 Award Number: None (10.553); None and FD 23.KGSD.01 (10.555); None (10.559), and FF 23.KGSD.01 and FF 23.KGSD.02 (10.582) Award Year: 2023 Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: By November 15th of each school year, the District must verify the current free and reduced price eligibility of households selected from a sample of applications that it has approved for free and reduced price meals, unless the District is otherwise exempt from the verification requirement. The verification sample size is based on the total number of approved applications on file on October 1st. Condition and Context: Eligibility standards required by 7 CFR sections 225.15(f), 245.1(a), and 245.3(c) were not followed. During our testing of special tests and provisions we inquired of the client about verification procedures performed and they explained applications were submitted by families through PrimeroEdge. The District began the verification process by selecting households to be verified using PrimeroEdge and letters were generated and mailed out; however, the process was not completed and any verification records received were not kept. Cause: Turnover in the Business Manager position caused a breakdown in internal controls related to income verification. Effect: Failure to follow eligibility requirements could result in loss of federal funding. Questioned Costs: None noted. Repeat finding: This is not a repeat finding, as such it appears to be an isolated instance. Recommendation: We recommend that management complies with all special tests and provisions to ensure compliance with those requirements. Management Response: Management agrees with this finding, see Corrective Action Plan.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Education, passed through the State of Alaska, Department of Education and Early Development Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559, and 10.582 Award Number: None (10.553); None and FD 23.KGSD.01 (10.555); None (10.559), and FF 23.KGSD.01 and FF 23.KGSD.02 (10.582) Award Year: 2023 Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: By November 15th of each school year, the District must verify the current free and reduced price eligibility of households selected from a sample of applications that it has approved for free and reduced price meals, unless the District is otherwise exempt from the verification requirement. The verification sample size is based on the total number of approved applications on file on October 1st. Condition and Context: Eligibility standards required by 7 CFR sections 225.15(f), 245.1(a), and 245.3(c) were not followed. During our testing of special tests and provisions we inquired of the client about verification procedures performed and they explained applications were submitted by families through PrimeroEdge. The District began the verification process by selecting households to be verified using PrimeroEdge and letters were generated and mailed out; however, the process was not completed and any verification records received were not kept. Cause: Turnover in the Business Manager position caused a breakdown in internal controls related to income verification. Effect: Failure to follow eligibility requirements could result in loss of federal funding. Questioned Costs: None noted. Repeat finding: This is not a repeat finding, as such it appears to be an isolated instance. Recommendation: We recommend that management complies with all special tests and provisions to ensure compliance with those requirements. Management Response: Management agrees with this finding, see Corrective Action Plan.
Name of Contact: Daniel Schuler, Business and Operations Manager Corrective Action Plan: The corrective action plan noted above for Finding 2023-001 will resolve Finding 2023-002 as well. The prior Business and Operations Manager started the annual verification process, however, did not follow through on finishing the process prior to her resignation from the District. Upon her departure from the District, she did not communicate that the process had not been completed. I am currently working on the annual verification process as prescribed by DEED and the National School Lunch Program and that process will be completed in accordance with the applicable November 15th deadline. In addition, the District has been selected and is currently working on an Onsite Review of the Child Nutrition Program which includes covering the same population of students that should have been verified during the FY2022-2023 verification process. Proposed Completion Date: December 2023.
Federal Agency: U.S. Department of Education, passed through the State of Alaska, Department of Education and Early Development Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559, and 10.582 Award Number: None (10.553); None and FD 23.KGSD.01 (10.555); None (10.559), and FF 23.KGSD.01 and FF 23.KGSD.02 (10.582) Award Year: 2023 Type of Finding: Significant deficiency in internal control over compliance and noncompliance Criteria: The District was unable to provide adequate supporting documentation showing that contractors were selected using an adequate procurement process. Condition and Context: Procurement standards required by 2 CFR 200.318 were not followed. During our testing of procurement, we determined that management did not conduct an annual cost study or formal procurement process for food and supplies to be used in the food service program. Cause: Lack of internal control over procurement requirements. Effect: Failure to follow 2 CRF 200.318 could result in loss of federal funding. Also, the District risks overpaying for food and supplies by not following procurement standards. Questioned Costs: None noted. Repeat finding: This is not a repeat finding, as such it appears to be an isolated instance. Recommendation: We recommend that management complies with all procurement requirements applicable to 2 CFR 200.318 to ensure the District’s compliance with such requirements. Management Response: Management agrees with this finding, see Corrective Action Plan.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Education, passed through the State of Alaska, Department of Education and Early Development Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559, and 10.582 Award Number: None (10.553); None and FD 23.KGSD.01 (10.555); None (10.559), and FF 23.KGSD.01 and FF 23.KGSD.02 (10.582) Award Year: 2023 Type of Finding: Significant deficiency in internal control over compliance and noncompliance Criteria: The District was unable to provide adequate supporting documentation showing that contractors were selected using an adequate procurement process. Condition and Context: Procurement standards required by 2 CFR 200.318 were not followed. During our testing of procurement, we determined that management did not conduct an annual cost study or formal procurement process for food and supplies to be used in the food service program. Cause: Lack of internal control over procurement requirements. Effect: Failure to follow 2 CRF 200.318 could result in loss of federal funding. Also, the District risks overpaying for food and supplies by not following procurement standards. Questioned Costs: None noted. Repeat finding: This is not a repeat finding, as such it appears to be an isolated instance. Recommendation: We recommend that management complies with all procurement requirements applicable to 2 CFR 200.318 to ensure the District’s compliance with such requirements. Management Response: Management agrees with this finding, see Corrective Action Plan.
Name of Contact Person: Daniel Schuler, Business and Operations Manager Corrective Action Plan: The District did identify in late spring/early summer that the existing relationship with US Foods had not been bid in the prior year. In order to address this issue, the District Administration identified, recommended and received Board of Education approval to access a US Foods State of Alaska Contract with the State of Alaska Department of Corrections. This action, coupled with the one-year extension of an existing agreement with Alaskan & Proud Markets for the purchase of milk, will bring the District into compliance with procurement procedures as outlined by the National School Lunch Program and DEED. Proposed Completion Date: December 2023.
FAC accepted this audit on November 20, 2022 — management decision was due May 20, 2023.
Finding 2022-001 Lack of Internal Controls over Reporting Federal Agency: U.S. Department of Education, passed through the State of Alaska, Department of Education and Early Development Federal Program: Title I-A Basic Assistance Listing Number: 84.010 Award Number: IP 22.KGSD.01 (State of Alaska), S010210002 (U.S. Department of Education) Award Year: 2022 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: The U.S. Department of Education requires the District to submit its average per pupil expenditure (PPE) data to the State of Alaska. This report is to be submitted by December 15 each year. Condition and Context: The District did not submit its PPE report to the State of Alaska as required. During our request of the PPE report in order to review, the District was unable to provide the report as it has not been submitted as of the date of audit fieldwork. Cause: Lack of internal control over reporting requirements. Effect: Failure to follow compliance reporting requirements could result in loss of federal funding. Questioned Costs: None noted. Repeat finding: This is not a repeat finding, as such it appears to be an isolated instance. Recommendation: We recommend that management complies with all reporting requirements to ensure reports are submitted by the deadline. Management Response: Management agrees with this finding, see Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2022-001 Lack of Internal Controls over Reporting Federal Agency: U.S. Department of Education, passed through the State of Alaska, Department of Education and Early Development Federal Program: Title I-A Basic Assistance Listing Number: 84.010 Award Number: IP 22.KGSD.01 (State of Alaska), S010210002 (U.S. Department of Education) Award Year: 2022 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: The U.S. Department of Education requires the District to submit its average per pupil expenditure (PPE) data to the State of Alaska. This report is to be submitted by December 15 each year. Condition and Context: The District did not submit its PPE report to the State of Alaska as required. During our request of the PPE report in order to review, the District was unable to provide the report as it has not been submitted as of the date of audit fieldwork. Cause: Lack of internal control over reporting requirements. Effect: Failure to follow compliance reporting requirements could result in loss of federal funding. Questioned Costs: None noted. Repeat finding: This is not a repeat finding, as such it appears to be an isolated instance. Recommendation: We recommend that management complies with all reporting requirements to ensure reports are submitted by the deadline. Management Response: Management agrees with this finding, see Corrective Action Plan.
Finding 2022-001 Lack of Internal Controls over Reporting Name of Contact Person: Michael Robbins, Superintendent Corrective Action Plan: Reporting deadlines will be kept on a central calendar and District Administration will ensure that all contact information is up-to-date, includes multiple individuals within the District who can ensure reports are submitted and confirmed to have been received, including the Superintendent. The Superintendent will clearly delegate the responsibility of completing and submitting reports, and will direct the individual responsible for submission with the task of confirming receipt by the agency after submission. Reporting deadlines will be reviewed with the district leadership team in advance. Proposed Completion Date: December 1, 2022
FAC accepted this audit on November 14, 2021 — management decision was due May 14, 2022.
FAC accepted this audit on November 14, 2020 — management decision was due May 14, 2021.
FAC accepted this audit on November 18, 2019 — management decision was due May 18, 2020.
FAC accepted this audit on November 7, 2018 — management decision was due May 7, 2019.
FAC accepted this audit on October 16, 2017 — management decision was due April 16, 2018.
FAC accepted this audit on November 3, 2016 — management decision was due May 3, 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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