Audit 48656

FY End

2022-09-30

Total Expended

$4.80M

Findings

2

Programs

1

Organization: Heartland Child Nutrition, Inc. (ND)

Year: 2022 Accepted: 2023-06-28

Auditor: Haga Kommer LTD

Organization Exclusion Status:

Checking exclusion status...

ID	Ref	Severity	Repeat	Requirement
44076	2022-003	-	-	P
620518	2022-003	-	-	P

ALN	Program	Spent	Major	Findings
10.558	Child and Adult Care Food Program	$4.80M	Yes	1

Contacts

Name	Title	Type
UCE9FJJL7WK7	Dorleen Wolbaum	Auditee
7012500140	Lynnell Rude	Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Basis of PresentationFederal Financial Assistance Pursuant to the Uniform Guidance, federal financial assistance is defined asassistance that nonfederal entities receive or administer in the form of grants, cooperative agreements,loans, loan guarantees, property (including donated surplus property), interest subsidies, insurance, foodcommodities, direct appropriations and other assistance, but does not include amounts received asreimbursements for services rendered to individuals. Accordingly, nonmonetary federal assistance may beincluded in federal financial assistance and therefore, may be reported on the schedule. Heartland ChildNutrition, Inc. received no nonmonetary federal assistance during the year ended September 30, 2022.Federal financial assistance does not include direct federal cash assistance to individuals.Assistance Listing Number Uniform Guidance requires the schedule to show the total expenditures foreach of the federal financial assistance programs as identified in the Assistance Listing Number (ALN).The ALN is a government wide compendium of individual federal programs. Pass-through entityidentifying numbers are presented where available.Major ProgramsThe Uniform Guidance established the levels of expenditures to be used in defining major federal financialassistance programs. The dollar threshold to distinguish Type A and Type B programs was $750,000.Reporting EntityThe schedule includes all federal financial assistance programs administered by the organization.Basis of AccountingExpenditures reported on the schedule are reported on the accrual basis of accounting. Such expendituresare recognized following the cost principles contained in OMB Circular A-122, Cost Principles for NonprofitOrganizations, wherein certain types of expenditures are not allowable or are limited as toreimbursement. De Minimis Rate Used: N Rate Explanation: The organization has not elected to use the 10 percent de minimis indirect cost rate.

Finding Details

Finding 2022-003

Finding 2022-003: SFSAC Submission Criteria ? The Office of Management and Budget (OMB) Title 2 Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.512 requires auditees to submit a completed form SFSAC, along with one complete reporting package, to the Federal Audit Clearinghouse. Condition ? The Organization did not file the September 2021 data collection from within the prescribed timeframe set forth by the Office of Management and Budget Cause ? The audit for fiscal year ended September 30, 2021, was not submitted until August 8, 2022. Effect ? The Organization cannot be considered a low-risk auditee for the year ended September 30, 2022. Recommendation ? Ensure that audit is completed in time for the submission deadline in future audit years. Management Response ? The Organization is aware of the importance of filing the data collection forms within the prescribed amount of time and the report dated June 26, 2023 for the year ended September 30, 2022 was filed by the required submission date of June 30, 2023.

Finding 2022-003

Finding 2022-003: SFSAC Submission Criteria ? The Office of Management and Budget (OMB) Title 2 Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.512 requires auditees to submit a completed form SFSAC, along with one complete reporting package, to the Federal Audit Clearinghouse. Condition ? The Organization did not file the September 2021 data collection from within the prescribed timeframe set forth by the Office of Management and Budget Cause ? The audit for fiscal year ended September 30, 2021, was not submitted until August 8, 2022. Effect ? The Organization cannot be considered a low-risk auditee for the year ended September 30, 2022. Recommendation ? Ensure that audit is completed in time for the submission deadline in future audit years. Management Response ? The Organization is aware of the importance of filing the data collection forms within the prescribed amount of time and the report dated June 26, 2023 for the year ended September 30, 2022 was filed by the required submission date of June 30, 2023.