FAC Explorer

Audit 294526

FY End
2022-06-30
Total Expended
$3.62M
Findings
68
Programs
12
Organization: Career Academy of South Bend, INC (IN)
Year: 2022 Accepted: 2024-03-11
Auditor: Kruggel Lawton & Company LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
375461 2022-002 Material Weakness Yes P
375462 2022-002 Material Weakness Yes P
375463 2022-002 Material Weakness Yes P
375464 2022-002 Material Weakness Yes P
375465 2022-002 Material Weakness Yes P
375466 2022-002 Material Weakness Yes P
375467 2022-002 Material Weakness Yes P
375468 2022-002 Material Weakness Yes P
375469 2022-002 Material Weakness Yes P
375470 2022-002 Material Weakness Yes P
375471 2022-003 Material Weakness - P
375472 2022-003 Material Weakness - P
375473 2022-003 Material Weakness - P
375474 2022-003 Material Weakness - P
375475 2022-004 Material Weakness - L
375476 2022-004 Material Weakness - L
375477 2022-004 Material Weakness - L
375478 2022-004 Material Weakness - L
375479 2022-004 Material Weakness - L
375480 2022-004 Material Weakness - L
375481 2022-004 Material Weakness - L
375482 2022-004 Material Weakness - L
375483 2022-004 Material Weakness - L
375484 2022-004 Material Weakness - L
375485 2022-005 Material Weakness - L
375486 2022-005 Material Weakness - L
375487 2022-005 Material Weakness - L
375488 2022-005 Material Weakness - L
375489 2022-006 - - L
375490 2022-006 - - L
375491 2022-006 - - L
375492 2022-006 - - L
375493 2022-006 - - L
375494 2022-006 - - L
951903 2022-002 Material Weakness Yes P
951904 2022-002 Material Weakness Yes P
951905 2022-002 Material Weakness Yes P
951906 2022-002 Material Weakness Yes P
951907 2022-002 Material Weakness Yes P
951908 2022-002 Material Weakness Yes P
951909 2022-002 Material Weakness Yes P
951910 2022-002 Material Weakness Yes P
951911 2022-002 Material Weakness Yes P
951912 2022-002 Material Weakness Yes P
951913 2022-003 Material Weakness - P
951914 2022-003 Material Weakness - P
951915 2022-003 Material Weakness - P
951916 2022-003 Material Weakness - P
951917 2022-004 Material Weakness - L
951918 2022-004 Material Weakness - L
951919 2022-004 Material Weakness - L
951920 2022-004 Material Weakness - L
951921 2022-004 Material Weakness - L
951922 2022-004 Material Weakness - L
951923 2022-004 Material Weakness - L
951924 2022-004 Material Weakness - L
951925 2022-004 Material Weakness - L
951926 2022-004 Material Weakness - L
951927 2022-005 Material Weakness - L
951928 2022-005 Material Weakness - L
951929 2022-005 Material Weakness - L
951930 2022-005 Material Weakness - L
951931 2022-006 - - L
951932 2022-006 - - L
951933 2022-006 - - L
951934 2022-006 - - L
951935 2022-006 - - L
951936 2022-006 - - L

Programs

ALN Program Spent Major Findings
10.553 School Breakfast Program $249,661 Yes 4
84.282 Charter Schools $234,906 - 0
84.010 Title I Grants to Local Educational Agencies $109,484 - 0
84.425 Education Stabilization Fund $49,236 Yes 3
10.555 National School Lunch Program $27,284 Yes 4
84.027 Special Education_grants to States $19,839 - 0
84.367 Improving Teacher Quality State Grants $14,192 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
93.778 Medical Assistance Program $8,172 - 0
10.649 Pandemic Ebt Administrative Costs $3,063 - 0
10.558 Child and Adult Care Food Program $3,052 - 0
84.173 Special Education_preschool Grants $2,550 - 0

Contacts

Name Title Type
G1MELRND5CJ3 Mary Hunt Auditee
5742999800 Allison James Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following costs principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allocable or are limited as to reimbursement. The School has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The School has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (“Schedule”) includes the federal award activity of Career Academy of South Bend, Inc. (the "School") under programs of the federal government for the year ended June 30, 2022. The information in this schedule is presented in accordance with the 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). Because the Schedule presents only a selected portion of the operations of the School, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the School.
Title: NONCASH AWARDS Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following costs principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allocable or are limited as to reimbursement. The School has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The School has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule includes federal awards under the Child Nutrition Cluster in the amount of $21,537 that represent food commodities received through the Indiana Department of Education from the US Department of Agriculture.

Finding Details

Finding 2022-002
2022-002 WRITTEN FEDERAL PROCEDURES Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The School's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, cash management, allowable costs, and period of performance. Criteria: The School must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award as stated in 2 CFR Section 200.302. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2021- 002 in the audit of the financial statements for the year ended June 30, 2021. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary written documentation to comply with the Uniform Guidance will be prepared by December 31, 2024. - 34
Finding 2022-002
2022-002 WRITTEN FEDERAL PROCEDURES Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The School's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, cash management, allowable costs, and period of performance. Criteria: The School must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award as stated in 2 CFR Section 200.302. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2021- 002 in the audit of the financial statements for the year ended June 30, 2021. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary written documentation to comply with the Uniform Guidance will be prepared by December 31, 2024. - 34
Finding 2022-002
2022-002 WRITTEN FEDERAL PROCEDURES Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The School's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, cash management, allowable costs, and period of performance. Criteria: The School must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award as stated in 2 CFR Section 200.302. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2021- 002 in the audit of the financial statements for the year ended June 30, 2021. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary written documentation to comply with the Uniform Guidance will be prepared by December 31, 2024. - 34
Finding 2022-002
2022-002 WRITTEN FEDERAL PROCEDURES Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The School's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, cash management, allowable costs, and period of performance. Criteria: The School must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award as stated in 2 CFR Section 200.302. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2021- 002 in the audit of the financial statements for the year ended June 30, 2021. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary written documentation to comply with the Uniform Guidance will be prepared by December 31, 2024. - 34
Finding 2022-002
2022-002 WRITTEN FEDERAL PROCEDURES Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The School's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, cash management, allowable costs, and period of performance. Criteria: The School must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award as stated in 2 CFR Section 200.302. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2021- 002 in the audit of the financial statements for the year ended June 30, 2021. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary written documentation to comply with the Uniform Guidance will be prepared by December 31, 2024. - 34
Finding 2022-002
2022-002 WRITTEN FEDERAL PROCEDURES Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The School's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, cash management, allowable costs, and period of performance. Criteria: The School must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award as stated in 2 CFR Section 200.302. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2021- 002 in the audit of the financial statements for the year ended June 30, 2021. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary written documentation to comply with the Uniform Guidance will be prepared by December 31, 2024. - 34
Finding 2022-002
2022-002 WRITTEN FEDERAL PROCEDURES Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The School's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, cash management, allowable costs, and period of performance. Criteria: The School must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award as stated in 2 CFR Section 200.302. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2021- 002 in the audit of the financial statements for the year ended June 30, 2021. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary written documentation to comply with the Uniform Guidance will be prepared by December 31, 2024. - 34
Finding 2022-002
2022-002 WRITTEN FEDERAL PROCEDURES Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The School's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, cash management, allowable costs, and period of performance. Criteria: The School must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award as stated in 2 CFR Section 200.302. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2021- 002 in the audit of the financial statements for the year ended June 30, 2021. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary written documentation to comply with the Uniform Guidance will be prepared by December 31, 2024. - 34
Finding 2022-002
2022-002 WRITTEN FEDERAL PROCEDURES Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The School's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, cash management, allowable costs, and period of performance. Criteria: The School must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award as stated in 2 CFR Section 200.302. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2021- 002 in the audit of the financial statements for the year ended June 30, 2021. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary written documentation to comply with the Uniform Guidance will be prepared by December 31, 2024. - 34
Finding 2022-002
2022-002 WRITTEN FEDERAL PROCEDURES Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The School's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, cash management, allowable costs, and period of performance. Criteria: The School must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award as stated in 2 CFR Section 200.302. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2021- 002 in the audit of the financial statements for the year ended June 30, 2021. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary written documentation to comply with the Uniform Guidance will be prepared by December 31, 2024. - 34
Finding 2022-003
2022-003 INTERNAL CONTROL OVER COMPLIANCE REQUIREMENTS Federal Agency: Department of Agriculture Federal Program or Cluster: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Condition: The School uses a third party food service management company to oversee all aspects of the food program at the School. The School did not not provide detailed oversight and review of the food service management company to verify that policies and procedures followed all applicable compliance areas under the Uniform Guidance. Criteria: The School must establish and maintain effective internal controls over Federal awards, including oversight over third party contractors that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award and 7 CFR Section 210.16. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of detailed oversight and review could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that include oversight and detail review of third party food service management companies and other third parties to verify the School is following all current OMB requirements under the Uniform Guidance. This oversight should be documented and revised as necessary. Identification of repeat findings: This finding is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary written documentation to comply will be prepared by December 31, 2024 as well as conducting internal quarterly audits of the food service invoices.
Finding 2022-003
2022-003 INTERNAL CONTROL OVER COMPLIANCE REQUIREMENTS Federal Agency: Department of Agriculture Federal Program or Cluster: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Condition: The School uses a third party food service management company to oversee all aspects of the food program at the School. The School did not not provide detailed oversight and review of the food service management company to verify that policies and procedures followed all applicable compliance areas under the Uniform Guidance. Criteria: The School must establish and maintain effective internal controls over Federal awards, including oversight over third party contractors that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award and 7 CFR Section 210.16. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of detailed oversight and review could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that include oversight and detail review of third party food service management companies and other third parties to verify the School is following all current OMB requirements under the Uniform Guidance. This oversight should be documented and revised as necessary. Identification of repeat findings: This finding is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary written documentation to comply will be prepared by December 31, 2024 as well as conducting internal quarterly audits of the food service invoices.
Finding 2022-003
2022-003 INTERNAL CONTROL OVER COMPLIANCE REQUIREMENTS Federal Agency: Department of Agriculture Federal Program or Cluster: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Condition: The School uses a third party food service management company to oversee all aspects of the food program at the School. The School did not not provide detailed oversight and review of the food service management company to verify that policies and procedures followed all applicable compliance areas under the Uniform Guidance. Criteria: The School must establish and maintain effective internal controls over Federal awards, including oversight over third party contractors that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award and 7 CFR Section 210.16. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of detailed oversight and review could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that include oversight and detail review of third party food service management companies and other third parties to verify the School is following all current OMB requirements under the Uniform Guidance. This oversight should be documented and revised as necessary. Identification of repeat findings: This finding is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary written documentation to comply will be prepared by December 31, 2024 as well as conducting internal quarterly audits of the food service invoices.
Finding 2022-003
2022-003 INTERNAL CONTROL OVER COMPLIANCE REQUIREMENTS Federal Agency: Department of Agriculture Federal Program or Cluster: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Condition: The School uses a third party food service management company to oversee all aspects of the food program at the School. The School did not not provide detailed oversight and review of the food service management company to verify that policies and procedures followed all applicable compliance areas under the Uniform Guidance. Criteria: The School must establish and maintain effective internal controls over Federal awards, including oversight over third party contractors that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award and 7 CFR Section 210.16. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of detailed oversight and review could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that include oversight and detail review of third party food service management companies and other third parties to verify the School is following all current OMB requirements under the Uniform Guidance. This oversight should be documented and revised as necessary. Identification of repeat findings: This finding is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary written documentation to comply will be prepared by December 31, 2024 as well as conducting internal quarterly audits of the food service invoices.
Finding 2022-004
2022-004 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2023, for the financial reporting period ended June 30, 2022 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2022 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary reports will be filed as soon as they are available
Finding 2022-004
2022-004 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2023, for the financial reporting period ended June 30, 2022 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2022 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary reports will be filed as soon as they are available
Finding 2022-004
2022-004 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2023, for the financial reporting period ended June 30, 2022 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2022 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary reports will be filed as soon as they are available
Finding 2022-004
2022-004 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2023, for the financial reporting period ended June 30, 2022 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2022 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary reports will be filed as soon as they are available
Finding 2022-004
2022-004 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2023, for the financial reporting period ended June 30, 2022 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2022 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary reports will be filed as soon as they are available
Finding 2022-004
2022-004 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2023, for the financial reporting period ended June 30, 2022 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2022 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary reports will be filed as soon as they are available
Finding 2022-004
2022-004 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2023, for the financial reporting period ended June 30, 2022 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2022 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary reports will be filed as soon as they are available
Finding 2022-004
2022-004 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2023, for the financial reporting period ended June 30, 2022 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2022 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary reports will be filed as soon as they are available
Finding 2022-004
2022-004 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2023, for the financial reporting period ended June 30, 2022 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2022 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary reports will be filed as soon as they are available
Finding 2022-004
2022-004 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2023, for the financial reporting period ended June 30, 2022 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2022 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary reports will be filed as soon as they are available
Finding 2022-005
2022-005 REPORTING Federal Agency: Department of Agriculture Federal Program or Cluster: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Condition: Submitted food service claims did not match the support records for the number of meals and/or snacks claimed for any of the four months tested. In total, the support showed meals were underclaimed. Although there was a documented review of claims, the control did not prevent incorrect meal counts from being claimed and did not occur before claims were submitted. Criteria: The supporting documentation did not agree to meals claimed on monthly claim reimbursements as required by 7 CFR Section 210.8. Cause: Accurate support was not maintained for monthly claim reimbursements. Effect: Monthly claim reimbursements were inaccurate. Recommendation: The School should verify support for number of meals served matches what is input in the monthly claim reimbursement before being submitted. Identification of repeat findings: This finding is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary internal controls will be identified and implemented by June 30, 2024. - 37
Finding 2022-005
2022-005 REPORTING Federal Agency: Department of Agriculture Federal Program or Cluster: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Condition: Submitted food service claims did not match the support records for the number of meals and/or snacks claimed for any of the four months tested. In total, the support showed meals were underclaimed. Although there was a documented review of claims, the control did not prevent incorrect meal counts from being claimed and did not occur before claims were submitted. Criteria: The supporting documentation did not agree to meals claimed on monthly claim reimbursements as required by 7 CFR Section 210.8. Cause: Accurate support was not maintained for monthly claim reimbursements. Effect: Monthly claim reimbursements were inaccurate. Recommendation: The School should verify support for number of meals served matches what is input in the monthly claim reimbursement before being submitted. Identification of repeat findings: This finding is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary internal controls will be identified and implemented by June 30, 2024. - 37
Finding 2022-005
2022-005 REPORTING Federal Agency: Department of Agriculture Federal Program or Cluster: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Condition: Submitted food service claims did not match the support records for the number of meals and/or snacks claimed for any of the four months tested. In total, the support showed meals were underclaimed. Although there was a documented review of claims, the control did not prevent incorrect meal counts from being claimed and did not occur before claims were submitted. Criteria: The supporting documentation did not agree to meals claimed on monthly claim reimbursements as required by 7 CFR Section 210.8. Cause: Accurate support was not maintained for monthly claim reimbursements. Effect: Monthly claim reimbursements were inaccurate. Recommendation: The School should verify support for number of meals served matches what is input in the monthly claim reimbursement before being submitted. Identification of repeat findings: This finding is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary internal controls will be identified and implemented by June 30, 2024. - 37
Finding 2022-005
2022-005 REPORTING Federal Agency: Department of Agriculture Federal Program or Cluster: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Condition: Submitted food service claims did not match the support records for the number of meals and/or snacks claimed for any of the four months tested. In total, the support showed meals were underclaimed. Although there was a documented review of claims, the control did not prevent incorrect meal counts from being claimed and did not occur before claims were submitted. Criteria: The supporting documentation did not agree to meals claimed on monthly claim reimbursements as required by 7 CFR Section 210.8. Cause: Accurate support was not maintained for monthly claim reimbursements. Effect: Monthly claim reimbursements were inaccurate. Recommendation: The School should verify support for number of meals served matches what is input in the monthly claim reimbursement before being submitted. Identification of repeat findings: This finding is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary internal controls will be identified and implemented by June 30, 2024. - 37
Finding 2022-006
2022-006 REPORTING Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D Federal Award Numbers and Years Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The School's annual reports due May 13, 2022 were not filed timely. Criteria: The granting agency required recipients of the Education Stabilization Fund to submit a report providing information on the grants. The School filed the report approximately one month late, in violation of 2 CFR Section 200.239. Cause: The School was inattentive to the requirements of the granting agency. Effect: The School's Education Stabilization Fund report was late. Recommendation: We recommend the School have regular contact with pass through entities for grants so to be aware of any reporting requirements. Identification of repeat findings: This is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary internal controls will be identified and implemented by June 30, 2024.
Finding 2022-006
2022-006 REPORTING Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D Federal Award Numbers and Years Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The School's annual reports due May 13, 2022 were not filed timely. Criteria: The granting agency required recipients of the Education Stabilization Fund to submit a report providing information on the grants. The School filed the report approximately one month late, in violation of 2 CFR Section 200.239. Cause: The School was inattentive to the requirements of the granting agency. Effect: The School's Education Stabilization Fund report was late. Recommendation: We recommend the School have regular contact with pass through entities for grants so to be aware of any reporting requirements. Identification of repeat findings: This is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary internal controls will be identified and implemented by June 30, 2024.
Finding 2022-006
2022-006 REPORTING Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D Federal Award Numbers and Years Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The School's annual reports due May 13, 2022 were not filed timely. Criteria: The granting agency required recipients of the Education Stabilization Fund to submit a report providing information on the grants. The School filed the report approximately one month late, in violation of 2 CFR Section 200.239. Cause: The School was inattentive to the requirements of the granting agency. Effect: The School's Education Stabilization Fund report was late. Recommendation: We recommend the School have regular contact with pass through entities for grants so to be aware of any reporting requirements. Identification of repeat findings: This is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary internal controls will be identified and implemented by June 30, 2024.
Finding 2022-006
2022-006 REPORTING Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D Federal Award Numbers and Years Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The School's annual reports due May 13, 2022 were not filed timely. Criteria: The granting agency required recipients of the Education Stabilization Fund to submit a report providing information on the grants. The School filed the report approximately one month late, in violation of 2 CFR Section 200.239. Cause: The School was inattentive to the requirements of the granting agency. Effect: The School's Education Stabilization Fund report was late. Recommendation: We recommend the School have regular contact with pass through entities for grants so to be aware of any reporting requirements. Identification of repeat findings: This is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary internal controls will be identified and implemented by June 30, 2024.
Finding 2022-006
2022-006 REPORTING Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D Federal Award Numbers and Years Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The School's annual reports due May 13, 2022 were not filed timely. Criteria: The granting agency required recipients of the Education Stabilization Fund to submit a report providing information on the grants. The School filed the report approximately one month late, in violation of 2 CFR Section 200.239. Cause: The School was inattentive to the requirements of the granting agency. Effect: The School's Education Stabilization Fund report was late. Recommendation: We recommend the School have regular contact with pass through entities for grants so to be aware of any reporting requirements. Identification of repeat findings: This is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary internal controls will be identified and implemented by June 30, 2024.
Finding 2022-006
2022-006 REPORTING Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D Federal Award Numbers and Years Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The School's annual reports due May 13, 2022 were not filed timely. Criteria: The granting agency required recipients of the Education Stabilization Fund to submit a report providing information on the grants. The School filed the report approximately one month late, in violation of 2 CFR Section 200.239. Cause: The School was inattentive to the requirements of the granting agency. Effect: The School's Education Stabilization Fund report was late. Recommendation: We recommend the School have regular contact with pass through entities for grants so to be aware of any reporting requirements. Identification of repeat findings: This is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary internal controls will be identified and implemented by June 30, 2024.
Finding 2022-002
2022-002 WRITTEN FEDERAL PROCEDURES Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The School's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, cash management, allowable costs, and period of performance. Criteria: The School must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award as stated in 2 CFR Section 200.302. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2021- 002 in the audit of the financial statements for the year ended June 30, 2021. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary written documentation to comply with the Uniform Guidance will be prepared by December 31, 2024. - 34
Finding 2022-002
2022-002 WRITTEN FEDERAL PROCEDURES Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The School's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, cash management, allowable costs, and period of performance. Criteria: The School must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award as stated in 2 CFR Section 200.302. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2021- 002 in the audit of the financial statements for the year ended June 30, 2021. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary written documentation to comply with the Uniform Guidance will be prepared by December 31, 2024. - 34
Finding 2022-002
2022-002 WRITTEN FEDERAL PROCEDURES Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The School's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, cash management, allowable costs, and period of performance. Criteria: The School must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award as stated in 2 CFR Section 200.302. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2021- 002 in the audit of the financial statements for the year ended June 30, 2021. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary written documentation to comply with the Uniform Guidance will be prepared by December 31, 2024. - 34
Finding 2022-002
2022-002 WRITTEN FEDERAL PROCEDURES Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The School's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, cash management, allowable costs, and period of performance. Criteria: The School must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award as stated in 2 CFR Section 200.302. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2021- 002 in the audit of the financial statements for the year ended June 30, 2021. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary written documentation to comply with the Uniform Guidance will be prepared by December 31, 2024. - 34
Finding 2022-002
2022-002 WRITTEN FEDERAL PROCEDURES Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The School's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, cash management, allowable costs, and period of performance. Criteria: The School must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award as stated in 2 CFR Section 200.302. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2021- 002 in the audit of the financial statements for the year ended June 30, 2021. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary written documentation to comply with the Uniform Guidance will be prepared by December 31, 2024. - 34
Finding 2022-002
2022-002 WRITTEN FEDERAL PROCEDURES Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The School's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, cash management, allowable costs, and period of performance. Criteria: The School must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award as stated in 2 CFR Section 200.302. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2021- 002 in the audit of the financial statements for the year ended June 30, 2021. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary written documentation to comply with the Uniform Guidance will be prepared by December 31, 2024. - 34
Finding 2022-002
2022-002 WRITTEN FEDERAL PROCEDURES Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The School's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, cash management, allowable costs, and period of performance. Criteria: The School must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award as stated in 2 CFR Section 200.302. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2021- 002 in the audit of the financial statements for the year ended June 30, 2021. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary written documentation to comply with the Uniform Guidance will be prepared by December 31, 2024. - 34
Finding 2022-002
2022-002 WRITTEN FEDERAL PROCEDURES Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The School's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, cash management, allowable costs, and period of performance. Criteria: The School must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award as stated in 2 CFR Section 200.302. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2021- 002 in the audit of the financial statements for the year ended June 30, 2021. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary written documentation to comply with the Uniform Guidance will be prepared by December 31, 2024. - 34
Finding 2022-002
2022-002 WRITTEN FEDERAL PROCEDURES Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The School's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, cash management, allowable costs, and period of performance. Criteria: The School must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award as stated in 2 CFR Section 200.302. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2021- 002 in the audit of the financial statements for the year ended June 30, 2021. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary written documentation to comply with the Uniform Guidance will be prepared by December 31, 2024. - 34
Finding 2022-002
2022-002 WRITTEN FEDERAL PROCEDURES Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The School's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, cash management, allowable costs, and period of performance. Criteria: The School must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award as stated in 2 CFR Section 200.302. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2021- 002 in the audit of the financial statements for the year ended June 30, 2021. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary written documentation to comply with the Uniform Guidance will be prepared by December 31, 2024. - 34
Finding 2022-003
2022-003 INTERNAL CONTROL OVER COMPLIANCE REQUIREMENTS Federal Agency: Department of Agriculture Federal Program or Cluster: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Condition: The School uses a third party food service management company to oversee all aspects of the food program at the School. The School did not not provide detailed oversight and review of the food service management company to verify that policies and procedures followed all applicable compliance areas under the Uniform Guidance. Criteria: The School must establish and maintain effective internal controls over Federal awards, including oversight over third party contractors that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award and 7 CFR Section 210.16. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of detailed oversight and review could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that include oversight and detail review of third party food service management companies and other third parties to verify the School is following all current OMB requirements under the Uniform Guidance. This oversight should be documented and revised as necessary. Identification of repeat findings: This finding is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary written documentation to comply will be prepared by December 31, 2024 as well as conducting internal quarterly audits of the food service invoices.
Finding 2022-003
2022-003 INTERNAL CONTROL OVER COMPLIANCE REQUIREMENTS Federal Agency: Department of Agriculture Federal Program or Cluster: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Condition: The School uses a third party food service management company to oversee all aspects of the food program at the School. The School did not not provide detailed oversight and review of the food service management company to verify that policies and procedures followed all applicable compliance areas under the Uniform Guidance. Criteria: The School must establish and maintain effective internal controls over Federal awards, including oversight over third party contractors that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award and 7 CFR Section 210.16. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of detailed oversight and review could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that include oversight and detail review of third party food service management companies and other third parties to verify the School is following all current OMB requirements under the Uniform Guidance. This oversight should be documented and revised as necessary. Identification of repeat findings: This finding is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary written documentation to comply will be prepared by December 31, 2024 as well as conducting internal quarterly audits of the food service invoices.
Finding 2022-003
2022-003 INTERNAL CONTROL OVER COMPLIANCE REQUIREMENTS Federal Agency: Department of Agriculture Federal Program or Cluster: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Condition: The School uses a third party food service management company to oversee all aspects of the food program at the School. The School did not not provide detailed oversight and review of the food service management company to verify that policies and procedures followed all applicable compliance areas under the Uniform Guidance. Criteria: The School must establish and maintain effective internal controls over Federal awards, including oversight over third party contractors that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award and 7 CFR Section 210.16. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of detailed oversight and review could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that include oversight and detail review of third party food service management companies and other third parties to verify the School is following all current OMB requirements under the Uniform Guidance. This oversight should be documented and revised as necessary. Identification of repeat findings: This finding is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary written documentation to comply will be prepared by December 31, 2024 as well as conducting internal quarterly audits of the food service invoices.
Finding 2022-003
2022-003 INTERNAL CONTROL OVER COMPLIANCE REQUIREMENTS Federal Agency: Department of Agriculture Federal Program or Cluster: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Condition: The School uses a third party food service management company to oversee all aspects of the food program at the School. The School did not not provide detailed oversight and review of the food service management company to verify that policies and procedures followed all applicable compliance areas under the Uniform Guidance. Criteria: The School must establish and maintain effective internal controls over Federal awards, including oversight over third party contractors that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award and 7 CFR Section 210.16. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of detailed oversight and review could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that include oversight and detail review of third party food service management companies and other third parties to verify the School is following all current OMB requirements under the Uniform Guidance. This oversight should be documented and revised as necessary. Identification of repeat findings: This finding is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary written documentation to comply will be prepared by December 31, 2024 as well as conducting internal quarterly audits of the food service invoices.
Finding 2022-004
2022-004 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2023, for the financial reporting period ended June 30, 2022 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2022 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary reports will be filed as soon as they are available
Finding 2022-004
2022-004 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2023, for the financial reporting period ended June 30, 2022 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2022 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary reports will be filed as soon as they are available
Finding 2022-004
2022-004 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2023, for the financial reporting period ended June 30, 2022 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2022 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary reports will be filed as soon as they are available
Finding 2022-004
2022-004 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2023, for the financial reporting period ended June 30, 2022 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2022 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary reports will be filed as soon as they are available
Finding 2022-004
2022-004 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2023, for the financial reporting period ended June 30, 2022 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2022 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary reports will be filed as soon as they are available
Finding 2022-004
2022-004 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2023, for the financial reporting period ended June 30, 2022 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2022 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary reports will be filed as soon as they are available
Finding 2022-004
2022-004 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2023, for the financial reporting period ended June 30, 2022 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2022 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary reports will be filed as soon as they are available
Finding 2022-004
2022-004 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2023, for the financial reporting period ended June 30, 2022 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2022 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary reports will be filed as soon as they are available
Finding 2022-004
2022-004 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2023, for the financial reporting period ended June 30, 2022 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2022 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary reports will be filed as soon as they are available
Finding 2022-004
2022-004 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2023, for the financial reporting period ended June 30, 2022 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2022 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary reports will be filed as soon as they are available
Finding 2022-005
2022-005 REPORTING Federal Agency: Department of Agriculture Federal Program or Cluster: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Condition: Submitted food service claims did not match the support records for the number of meals and/or snacks claimed for any of the four months tested. In total, the support showed meals were underclaimed. Although there was a documented review of claims, the control did not prevent incorrect meal counts from being claimed and did not occur before claims were submitted. Criteria: The supporting documentation did not agree to meals claimed on monthly claim reimbursements as required by 7 CFR Section 210.8. Cause: Accurate support was not maintained for monthly claim reimbursements. Effect: Monthly claim reimbursements were inaccurate. Recommendation: The School should verify support for number of meals served matches what is input in the monthly claim reimbursement before being submitted. Identification of repeat findings: This finding is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary internal controls will be identified and implemented by June 30, 2024. - 37
Finding 2022-005
2022-005 REPORTING Federal Agency: Department of Agriculture Federal Program or Cluster: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Condition: Submitted food service claims did not match the support records for the number of meals and/or snacks claimed for any of the four months tested. In total, the support showed meals were underclaimed. Although there was a documented review of claims, the control did not prevent incorrect meal counts from being claimed and did not occur before claims were submitted. Criteria: The supporting documentation did not agree to meals claimed on monthly claim reimbursements as required by 7 CFR Section 210.8. Cause: Accurate support was not maintained for monthly claim reimbursements. Effect: Monthly claim reimbursements were inaccurate. Recommendation: The School should verify support for number of meals served matches what is input in the monthly claim reimbursement before being submitted. Identification of repeat findings: This finding is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary internal controls will be identified and implemented by June 30, 2024. - 37
Finding 2022-005
2022-005 REPORTING Federal Agency: Department of Agriculture Federal Program or Cluster: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Condition: Submitted food service claims did not match the support records for the number of meals and/or snacks claimed for any of the four months tested. In total, the support showed meals were underclaimed. Although there was a documented review of claims, the control did not prevent incorrect meal counts from being claimed and did not occur before claims were submitted. Criteria: The supporting documentation did not agree to meals claimed on monthly claim reimbursements as required by 7 CFR Section 210.8. Cause: Accurate support was not maintained for monthly claim reimbursements. Effect: Monthly claim reimbursements were inaccurate. Recommendation: The School should verify support for number of meals served matches what is input in the monthly claim reimbursement before being submitted. Identification of repeat findings: This finding is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary internal controls will be identified and implemented by June 30, 2024. - 37
Finding 2022-005
2022-005 REPORTING Federal Agency: Department of Agriculture Federal Program or Cluster: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Condition: Submitted food service claims did not match the support records for the number of meals and/or snacks claimed for any of the four months tested. In total, the support showed meals were underclaimed. Although there was a documented review of claims, the control did not prevent incorrect meal counts from being claimed and did not occur before claims were submitted. Criteria: The supporting documentation did not agree to meals claimed on monthly claim reimbursements as required by 7 CFR Section 210.8. Cause: Accurate support was not maintained for monthly claim reimbursements. Effect: Monthly claim reimbursements were inaccurate. Recommendation: The School should verify support for number of meals served matches what is input in the monthly claim reimbursement before being submitted. Identification of repeat findings: This finding is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary internal controls will be identified and implemented by June 30, 2024. - 37
Finding 2022-006
2022-006 REPORTING Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D Federal Award Numbers and Years Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The School's annual reports due May 13, 2022 were not filed timely. Criteria: The granting agency required recipients of the Education Stabilization Fund to submit a report providing information on the grants. The School filed the report approximately one month late, in violation of 2 CFR Section 200.239. Cause: The School was inattentive to the requirements of the granting agency. Effect: The School's Education Stabilization Fund report was late. Recommendation: We recommend the School have regular contact with pass through entities for grants so to be aware of any reporting requirements. Identification of repeat findings: This is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary internal controls will be identified and implemented by June 30, 2024.
Finding 2022-006
2022-006 REPORTING Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D Federal Award Numbers and Years Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The School's annual reports due May 13, 2022 were not filed timely. Criteria: The granting agency required recipients of the Education Stabilization Fund to submit a report providing information on the grants. The School filed the report approximately one month late, in violation of 2 CFR Section 200.239. Cause: The School was inattentive to the requirements of the granting agency. Effect: The School's Education Stabilization Fund report was late. Recommendation: We recommend the School have regular contact with pass through entities for grants so to be aware of any reporting requirements. Identification of repeat findings: This is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary internal controls will be identified and implemented by June 30, 2024.
Finding 2022-006
2022-006 REPORTING Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D Federal Award Numbers and Years Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The School's annual reports due May 13, 2022 were not filed timely. Criteria: The granting agency required recipients of the Education Stabilization Fund to submit a report providing information on the grants. The School filed the report approximately one month late, in violation of 2 CFR Section 200.239. Cause: The School was inattentive to the requirements of the granting agency. Effect: The School's Education Stabilization Fund report was late. Recommendation: We recommend the School have regular contact with pass through entities for grants so to be aware of any reporting requirements. Identification of repeat findings: This is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary internal controls will be identified and implemented by June 30, 2024.
Finding 2022-006
2022-006 REPORTING Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D Federal Award Numbers and Years Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The School's annual reports due May 13, 2022 were not filed timely. Criteria: The granting agency required recipients of the Education Stabilization Fund to submit a report providing information on the grants. The School filed the report approximately one month late, in violation of 2 CFR Section 200.239. Cause: The School was inattentive to the requirements of the granting agency. Effect: The School's Education Stabilization Fund report was late. Recommendation: We recommend the School have regular contact with pass through entities for grants so to be aware of any reporting requirements. Identification of repeat findings: This is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary internal controls will be identified and implemented by June 30, 2024.
Finding 2022-006
2022-006 REPORTING Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D Federal Award Numbers and Years Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The School's annual reports due May 13, 2022 were not filed timely. Criteria: The granting agency required recipients of the Education Stabilization Fund to submit a report providing information on the grants. The School filed the report approximately one month late, in violation of 2 CFR Section 200.239. Cause: The School was inattentive to the requirements of the granting agency. Effect: The School's Education Stabilization Fund report was late. Recommendation: We recommend the School have regular contact with pass through entities for grants so to be aware of any reporting requirements. Identification of repeat findings: This is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary internal controls will be identified and implemented by June 30, 2024.
Finding 2022-006
2022-006 REPORTING Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D Federal Award Numbers and Years Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The School's annual reports due May 13, 2022 were not filed timely. Criteria: The granting agency required recipients of the Education Stabilization Fund to submit a report providing information on the grants. The School filed the report approximately one month late, in violation of 2 CFR Section 200.239. Cause: The School was inattentive to the requirements of the granting agency. Effect: The School's Education Stabilization Fund report was late. Recommendation: We recommend the School have regular contact with pass through entities for grants so to be aware of any reporting requirements. Identification of repeat findings: This is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary internal controls will be identified and implemented by June 30, 2024.