EIN: 942878261
UEI: KLXLEYZ83MG8
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 27, 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 27, 2026 (39 days from today).
What is a management decision? →2025-101 Material Weakness in Internal Control Over Compliance: Reporting Federal program: Federal Agency: Pass-through Entity Questioned Costs: Child Nutrition Cluster: FAL 10.553 School Breakfast Program FAL 10.555 National School Lunch Program U.S. Department of Agriculture Arizona Department of Education N/A Criteria: USDA 7 CFR 210.8(a) of the Uniform Guidance states: "The school food authority shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly Claim for Reimbursement. At a minimum, these internal controls shall include: an on-site review of the meal counting and claiming system employed by each school within the jurisdiction of the school food authority; comparisons of daily free, reduced price and paid meal counts against data which will assist in the identification of meal counts in excess of the number of free, reduced price and paid meals served each day to children eligible for such meals; and a system for following up on those meal counts which suggest the likelihood of meal counting problems." Condition: Out of 3 months of meal service records tested to verify the accuracy of the Claim for reimbursement, one months' internal monthly meal count did not agree with the total reported on the monthly claim submitted to the Arizona Department of Education. The variance was 4 meals served. Cause: There was a manual calculation error during the monthly consolidation process. The School relied on a single individual to manually aggregate monthly meal counts, and the lack of a standardized reconciliation worksheet or automated validation tool allowed the clerical oversight to remain undetected. Effect: The School submitted an inaccurate Claim for Reimbursement, resulting in a noncompliance with USDA 7 CFR 210.8 reporting requirements. Recommendation: To help ensure that monthly meal counts are mathematically accurate, management should implement a formal reconciliation process where a designated official—other than the individual who prepared the report—performs a cross-check of the Monthly Claim for Reimbursement against the Daily Meal Count Tally Sheets.
We have prepared the following corrective action plan as required by the standards applicable to financial audits contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Specifically, for each finding we are providing you with the names of the contact people responsible for corrective action, the corrective action planned, and the anticipated completion date. 2025-101 Material Weakness in Internal Controls Over Compliance: Reporting Recommendation: To help ensure that monthly meal counts are mathematically accurate, management should implement a formal reconciliation process where a designated official—other than the individual who prepared the report—performs a crosscheck of the Monthly Claim for Reimbursement against the Daily Meal Count Tally Sheets. Action Taken: Management will review and update its policies and procedures, if necessary, to ensure the number of meals claimed for reimbursement agrees with the meal count sheet. Contact person: Kathy Couch, Prinicpal Completion date: Fiscal year 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 14, 2021. 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 14, 2021, which was (1800 days ago).
What is a management decision? →Section III - Federal Award Findings and Questioned Costs 2020-101 Significant Deficiency in Internal Controls over Payroll Federal program: CFDA 84.287 Twenty-First Century Community Learning Centers U.S. Department of Education Criteria: Subpart E, Section 200.430(8)(i) of the Uniform Guidance states: "Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable and properly allocated." Condition: Out of a sample size of 25 payroll transactions tested, the total number of hours worked on 1 employee's time sheet did not agree to the number of hours the employee was paid for. Cause: Unknown Effect: Employee was underpaid by one hour and payroll records did not accurately reflect the work performed. Recommendation: The School should adhere to its internal control policies and procedures and carefully review payroll records to ensure they accurately reflect the work performed.
We have prepared the following corrective action plan as required by the standards applicable to financial audits contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Specifically, for each finding we are providing you with the names of the contact people responsible for corrective action, the corrective action planned, and the anticipated completion date. 2020-101 ? Significant Deficiency in Internal Controls over Payroll Recommendation: The Organization should carefully review payroll records to ensure they accurately reflect the work performed. Action Taken: Payroll staff will check each time card to be sure the correct hours are listed and then paid correctly. Contact person: Kathy Couch/Katy Goodwin Completion date: June 30, 2021
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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