Audit 10167

Criteria: 2 CFR part 200 section 303 indicates that the District is responsible for establishing and maintaining effective internal control over the Federal award that provides reasonable assurance that the District is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: During testing, it was noted that 2 of the 40 transactions selected for testing in the Child Nutrition Cluster did not have sufficient audit evidence to demonstrate they were approved prior to payment. There were no instances of noncompliance with activities allowed requirements related to the transactions selected. Cause: Controls over expenditures were not functioning as designed since purchase orders and/or invoices had no evidence of being approved due to oversight. Effect: Internal controls over this requirement were not operating effectively. Questioned Costs: None noted. Recommendation: The District should follow its established internal control procedures over activities allowed requirements. Views of Responsible Officials: The District will continue to review its internal control procedures over disbursements and increase its usage of the financial accounting system to aide in the management of the approval process prior to disbursements.

Criteria: 2 CFR part 200 section 303 indicates that the District is responsible for establishing and maintaining effective internal control over the Federal award that provides reasonable assurance that the District is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: During testing, it was noted that 2 of the 40 transactions selected for testing in the Child Nutrition Cluster did not have sufficient audit evidence to demonstrate they were approved prior to payment. There were no instances of noncompliance with activities allowed requirements related to the transactions selected. Cause: Controls over expenditures were not functioning as designed since purchase orders and/or invoices had no evidence of being approved due to oversight. Effect: Internal controls over this requirement were not operating effectively. Questioned Costs: None noted. Recommendation: The District should follow its established internal control procedures over activities allowed requirements. Views of Responsible Officials: The District will continue to review its internal control procedures over disbursements and increase its usage of the financial accounting system to aide in the management of the approval process prior to disbursements.

Criteria: 2 CFR part 200 section 303 indicates that the District is responsible for establishing and maintaining effective internal control over the Federal award that provides reasonable assurance that the District is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: During testing, it was noted that 2 of the 40 transactions selected for testing in the Child Nutrition Cluster did not have sufficient audit evidence to demonstrate they were approved prior to payment. There were no instances of noncompliance with activities allowed requirements related to the transactions selected. Cause: Controls over expenditures were not functioning as designed since purchase orders and/or invoices had no evidence of being approved due to oversight. Effect: Internal controls over this requirement were not operating effectively. Questioned Costs: None noted. Recommendation: The District should follow its established internal control procedures over activities allowed requirements. Views of Responsible Officials: The District will continue to review its internal control procedures over disbursements and increase its usage of the financial accounting system to aide in the management of the approval process prior to disbursements.

Criteria: 2 CFR part 200 section 303 indicates that the District is responsible for establishing and maintaining effective internal control over the Federal award that provides reasonable assurance that the District is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: During testing, it was noted that 2 of the 40 transactions selected for testing in the Child Nutrition Cluster did not have sufficient audit evidence to demonstrate they were approved prior to payment. There were no instances of noncompliance with activities allowed requirements related to the transactions selected. Cause: Controls over expenditures were not functioning as designed since purchase orders and/or invoices had no evidence of being approved due to oversight. Effect: Internal controls over this requirement were not operating effectively. Questioned Costs: None noted. Recommendation: The District should follow its established internal control procedures over activities allowed requirements. Views of Responsible Officials: The District will continue to review its internal control procedures over disbursements and increase its usage of the financial accounting system to aide in the management of the approval process prior to disbursements.

Criteria: 2 CFR part 200 section 303 indicates that the District is responsible for establishing and maintaining effective internal control over the Federal award that provides reasonable assurance that the District is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: During testing, it was noted that 2 of the 40 transactions selected for testing in the Child Nutrition Cluster did not have sufficient audit evidence to demonstrate they were approved prior to payment. There were no instances of noncompliance with activities allowed requirements related to the transactions selected. Cause: Controls over expenditures were not functioning as designed since purchase orders and/or invoices had no evidence of being approved due to oversight. Effect: Internal controls over this requirement were not operating effectively. Questioned Costs: None noted. Recommendation: The District should follow its established internal control procedures over activities allowed requirements. Views of Responsible Officials: The District will continue to review its internal control procedures over disbursements and increase its usage of the financial accounting system to aide in the management of the approval process prior to disbursements.

Criteria: 2 CFR part 200 section 303 indicates that the District is responsible for establishing and maintaining effective internal control over the Federal award that provides reasonable assurance that the District is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: During testing, it was noted that 2 of the 40 transactions selected for testing in the Child Nutrition Cluster did not have sufficient audit evidence to demonstrate they were approved prior to payment. There were no instances of noncompliance with activities allowed requirements related to the transactions selected. Cause: Controls over expenditures were not functioning as designed since purchase orders and/or invoices had no evidence of being approved due to oversight. Effect: Internal controls over this requirement were not operating effectively. Questioned Costs: None noted. Recommendation: The District should follow its established internal control procedures over activities allowed requirements. Views of Responsible Officials: The District will continue to review its internal control procedures over disbursements and increase its usage of the financial accounting system to aide in the management of the approval process prior to disbursements.

Criteria: 2 CFR part 200 section 303 indicates that the District is responsible for establishing and maintaining effective internal control over the Federal award that provides reasonable assurance that the District is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: During testing, it was noted that 2 of the 40 transactions selected for testing in the Child Nutrition Cluster did not have sufficient audit evidence to demonstrate they were approved prior to payment. There were no instances of noncompliance with activities allowed requirements related to the transactions selected. Cause: Controls over expenditures were not functioning as designed since purchase orders and/or invoices had no evidence of being approved due to oversight. Effect: Internal controls over this requirement were not operating effectively. Questioned Costs: None noted. Recommendation: The District should follow its established internal control procedures over activities allowed requirements. Views of Responsible Officials: The District will continue to review its internal control procedures over disbursements and increase its usage of the financial accounting system to aide in the management of the approval process prior to disbursements.

Criteria: 2 CFR part 200 section 303 indicates that the District is responsible for establishing and maintaining effective internal control over the Federal award that provides reasonable assurance that the District is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: During testing, it was noted that 2 of the 40 transactions selected for testing in the Child Nutrition Cluster did not have sufficient audit evidence to demonstrate they were approved prior to payment. There were no instances of noncompliance with activities allowed requirements related to the transactions selected. Cause: Controls over expenditures were not functioning as designed since purchase orders and/or invoices had no evidence of being approved due to oversight. Effect: Internal controls over this requirement were not operating effectively. Questioned Costs: None noted. Recommendation: The District should follow its established internal control procedures over activities allowed requirements. Views of Responsible Officials: The District will continue to review its internal control procedures over disbursements and increase its usage of the financial accounting system to aide in the management of the approval process prior to disbursements.