EIN: 920057610
UEI: CEFUKVANYGA6
Audited by: ALTMAN, ROGERS & CO.
Oversight agency: 84 [Department of Education]
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Data as of September 14, 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 (91 days ago).
What is a management decision? →FAC accepted this audit on November 19, 2024 — management decision was due May 19, 2025.
Federal Agency: U.S. Department of Agriculture Federal Programs: Child Nutrition Cluster Assistance Listing Numbers: 10.553/10.555 Award Number: Federal award number: 237AKAK3N1199, Pass through entity award number: 02901 Award Years: 2024 Type of Finding: Material weakness in internal control over compliance and noncompliance. Criteria: In accordance with 7 CFR 210.7(a) Reimbursement for school food authorities, each month’s claims for reimbursement and all data used in the claims review process must be maintained on file and consolidated. Further, 7 CFR 210.7(c)(1)(iii) dictates that accurate lunch counts must be made at the point of service. Condition and Context: The District did not conduct accurate point of service meal counts in the cafeteria or in the classroom. Meals that were sent to the classroom for PreK were not counted at the point of service. Additionally, we tested two of the nine monthly claims submitted during the fiscal year and could not substantiate the meals reported for reimbursement to the meals that were actually served. All students served met eligibility criteria to receive free/reduced meals under the program, and therefore no students received benefits for which they were ineligible. Cause: Lack of internal controls over meal count documentation. Effect: The District had several monthly reports that required revision and subsequent adjustments to their reimbursements. Questioned Costs: None noted. Repeat Finding: This is not a repeat finding, however due to the prevalence of the lack of internal controls, we have determined it to be a systemic issue. Recommendation: We recommend that the District follow corrective action plans set forth in their site review by State of Alaska Child Nutrition Programs to improve processes for documenting meal counts at the point of service, as required. Management’s Response: Management concurs with this finding. See corrective action plan.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Agriculture Federal Programs: Child Nutrition Cluster Assistance Listing Numbers: 10.553/10.555 Award Number: Federal award number: 237AKAK3N1199, Pass through entity award number: 02901 Award Years: 2024 Type of Finding: Material weakness in internal control over compliance and noncompliance. Criteria: In accordance with 7 CFR 210.7(a) Reimbursement for school food authorities, each month’s claims for reimbursement and all data used in the claims review process must be maintained on file and consolidated. Further, 7 CFR 210.7(c)(1)(iii) dictates that accurate lunch counts must be made at the point of service. Condition and Context: The District did not conduct accurate point of service meal counts in the cafeteria or in the classroom. Meals that were sent to the classroom for PreK were not counted at the point of service. Additionally, we tested two of the nine monthly claims submitted during the fiscal year and could not substantiate the meals reported for reimbursement to the meals that were actually served. All students served met eligibility criteria to receive free/reduced meals under the program, and therefore no students received benefits for which they were ineligible. Cause: Lack of internal controls over meal count documentation. Effect: The District had several monthly reports that required revision and subsequent adjustments to their reimbursements. Questioned Costs: None noted. Repeat Finding: This is not a repeat finding, however due to the prevalence of the lack of internal controls, we have determined it to be a systemic issue. Recommendation: We recommend that the District follow corrective action plans set forth in their site review by State of Alaska Child Nutrition Programs to improve processes for documenting meal counts at the point of service, as required. Management’s Response: Management concurs with this finding. See corrective action plan.
The District Corrective Action Plan is to follow the corrective action plan set forth in the site review by the State of Alaska Child Nutrition Program to have intense staff meetings with cooks and meal counters to make sure point of service meal counts in the cafeteria or in the classroom are clear and accurate for reporting. School sites visits, discuss counting at point of service, claiming, reimbursable meals, production records, ordering, safety and hygiene. Attend monthly zoom with School Meals Program (Dept. of Education).
FAC accepted this audit on November 16, 2023 — management decision was due May 16, 2024.
FAC accepted this audit on February 15, 2023 — management decision was due August 15, 2023.
Finding 2022-001 Lack of Internal Controls over Reporting Federal Agency: U.S. Department of Education (passed through the State of Alaska) Federal Program: Education Stabilization Fund Assistance Listing Number: 84.425 Award Year: 2022 Award Numbers: ER22.KKSD.01 (State of Alaska), S425U210020 (U.S. Department of Education) Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: The CARES Act requires ESSER and GEER grantees to submit quarterly reports. Condition/Context: The District did not adhere to timely submissions of the required reports as specified by Uniform Guidance. During our review over the quarterly reports filed with the State of Alaska, we noted that one of two reports tested was not submitted timely. Cause: Lack of internal control over reporting. 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. The finding appears to be an isolated instance. Recommendation: We recommend that management complies with all reporting requirements, increasing internal controls over reporting regarding timely submissions. 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) Federal Program: Education Stabilization Fund Assistance Listing Number: 84.425 Award Year: 2022 Award Numbers: ER22.KKSD.01 (State of Alaska), S425U210020 (U.S. Department of Education) Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: The CARES Act requires ESSER and GEER grantees to submit quarterly reports. Condition/Context: The District did not adhere to timely submissions of the required reports as specified by Uniform Guidance. During our review over the quarterly reports filed with the State of Alaska, we noted that one of two reports tested was not submitted timely. Cause: Lack of internal control over reporting. 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. The finding appears to be an isolated instance. Recommendation: We recommend that management complies with all reporting requirements, increasing internal controls over reporting regarding timely submissions. Management Response: Management agrees with this finding, see Corrective Action Plan.
Finding 2022-001 Lack of Internal Controls over Reporting Name of Contact Person: Dr. Madeline Aguillard, Superintendent maguillard@kuspuk.org 907-675-4250 Corrective Action Plan: Occasionally, circumstances won?t allow us to complete timely submission of financial reports for our grants. This was one of those circumstances. However, we will work to cross-train our staff to ensure that reports will be filed timely in the event that our primary grant managers are unavailable at the different school sites. We understand the need for a back-up plan when these situations arise. Proposed Completion Date: January 31, 2023
FAC accepted this audit on September 26, 2022 — management decision was due March 26, 2023.
FAC accepted this audit on March 23, 2021 — management decision was due September 23, 2021.
FAC accepted this audit on February 26, 2020 — management decision was due August 26, 2020.
FAC accepted this audit on January 2, 2019 — management decision was due July 2, 2019.
FAC accepted this audit on December 21, 2017 — management decision was due June 21, 2018.
FAC accepted this audit on December 11, 2016 — management decision was due June 11, 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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