2022-001: Internal Control Over Compliance of Special Tests and Provisions ? Non-Profit School Food Service Accounts Title and CFDA Number of the Federal Program: CFDA 10.553 School Breakfast Program, CFDA 10.555 National School Lunch Program, and 10.559 Summer Food Service Program for Children Year Finding Originated: 2022 Compliance Requirement: Special Tests and Provisions Name of Federal Agency: Department of Education Pass-through Agency: Louisiana Department of Education Questioned Costs: No questioned costs noted. Condition: There are not effective internal controls over the accounting of the school food service program, as required by Uniform Guidance. Criteria: The School must design and implement internal controls to provide reasonable assurance regarding the reliability and maintenance of recordkeeping for the school food service program. Cause: Controls over the compliance requirement of special tests and provisions ? non-profit school food service accounts were not designed and implemented appropriately. Funds received and disbursed for the food service program were comingled and not separately accounted for. Effect: Lack of controls over this compliance requirement impacted compliance. Recommendation: Management should use the food service bank account for all food service transactions. Specifically, funds received and disbursed for food service activities should be deposited directly into the food service bank account and likewise all expenses for food services should be paid out of the food service bank account.
2022-003: Internal Control over Compliance Requirements Title and CFDA Number of the Federal Program: CFDA 10.553 School Breakfast Program, CFDA 10.555 National School Lunch Program, and 10.559 Summer Food Service Program for Children Year Finding Originated: 2022 Compliance Requirement: Activities Allowed or Unallowed; Allowable Costs; Reporting Name of Federal Agency: Department of Education Pass-through Agency: Louisiana Department of Education Questioned Costs: No questioned costs noted. Condition: There are not effective internal controls over the documentation and recordkeeping of the daily reimbursable meal count forms. Criteria: The School must design and implement internal controls to ensure amounts paid for meals to third party food service providers are corroborated by the school?s food service administrators and documented consistently. Cause: During the course of our audit, we selected 51 school days out of a sample population of 182 school days to test the School?s internal control over compliance for activities allowed or unallowed, allowable costs, and reporting. Of the school days tested, 34 out of 51 school days did not have sufficient documentation or recordkeeping notating review and approval of student meals served by food service program administrators. Furthermore, the results of our tests indicated that the controls over the documentation and recordkeeping of daily reimbursable meal count forms were not consistently implemented. Our sampling was a statistically valid sample. Effect: Lack of controls over documentation and recordkeeping does not ensure compliance requirements will be met. Recommendation: Management should design, implement, and document policies and procedures to ensure all documentation and records used in the claims and review process is maintained on file for a period of no less than three years.
2022-002: Compliance of Special Tests and Provisions ? Non-Profit School Food Service Accounts Title and CFDA Number of the Federal Program: CFDA 10.553 School Breakfast Program, CFDA 10.555 National School Lunch Program, and 10.559 Summer Food Service Program for Children Year Finding Originated: 2022 Compliance Requirement: Special Tests and Provisions Name of Federal Agency: Department of Education Pass-through Agency: Louisiana Department of Education Questioned Costs: No questioned costs noted. Condition: The School did not credit account for the food service account appropriately during the year. Criteria: As described in 2 CFR sections 210.14(a), 210.14(c), 210.19(a)(2), 215.7(d)(1), 220.2, and 220.7(e)(1)(i), the School must operate its food services on a non-profit basis; all revenue generated by the School food service must be used to operate and improve its food services. Cause: The School did not appropriately maintain its food service accounting records. Effect: The School was not in compliance with this program?s special test and provision compliance requirement. Recommendation: Management should use the food service bank account for all food service transactions. Specifically, funds received and disbursed for food service activities should be deposited directly into the food service bank account and likewise all expenses for food services should be paid out of the food service bank account.
2022-002: Compliance of Special Tests and Provisions ? Non-Profit School Food Service Accounts Title and CFDA Number of the Federal Program: CFDA 10.553 School Breakfast Program, CFDA 10.555 National School Lunch Program, and 10.559 Summer Food Service Program for Children Year Finding Originated: 2022 Compliance Requirement: Special Tests and Provisions Name of Federal Agency: Department of Education Pass-through Agency: Louisiana Department of Education Questioned Costs: No questioned costs noted. Condition: The School did not credit account for the food service account appropriately during the year. Criteria: As described in 2 CFR sections 210.14(a), 210.14(c), 210.19(a)(2), 215.7(d)(1), 220.2, and 220.7(e)(1)(i), the School must operate its food services on a non-profit basis; all revenue generated by the School food service must be used to operate and improve its food services. Cause: The School did not appropriately maintain its food service accounting records. Effect: The School was not in compliance with this program?s special test and provision compliance requirement. Recommendation: Management should use the food service bank account for all food service transactions. Specifically, funds received and disbursed for food service activities should be deposited directly into the food service bank account and likewise all expenses for food services should be paid out of the food service bank account.
2022-001: Internal Control Over Compliance of Special Tests and Provisions ? Non-Profit School Food Service Accounts Title and CFDA Number of the Federal Program: CFDA 10.553 School Breakfast Program, CFDA 10.555 National School Lunch Program, and 10.559 Summer Food Service Program for Children Year Finding Originated: 2022 Compliance Requirement: Special Tests and Provisions Name of Federal Agency: Department of Education Pass-through Agency: Louisiana Department of Education Questioned Costs: No questioned costs noted. Condition: There are not effective internal controls over the accounting of the school food service program, as required by Uniform Guidance. Criteria: The School must design and implement internal controls to provide reasonable assurance regarding the reliability and maintenance of recordkeeping for the school food service program. Cause: Controls over the compliance requirement of special tests and provisions ? non-profit school food service accounts were not designed and implemented appropriately. Funds received and disbursed for the food service program were comingled and not separately accounted for. Effect: Lack of controls over this compliance requirement impacted compliance. Recommendation: Management should use the food service bank account for all food service transactions. Specifically, funds received and disbursed for food service activities should be deposited directly into the food service bank account and likewise all expenses for food services should be paid out of the food service bank account.
2022-003: Internal Control over Compliance Requirements Title and CFDA Number of the Federal Program: CFDA 10.553 School Breakfast Program, CFDA 10.555 National School Lunch Program, and 10.559 Summer Food Service Program for Children Year Finding Originated: 2022 Compliance Requirement: Activities Allowed or Unallowed; Allowable Costs; Reporting Name of Federal Agency: Department of Education Pass-through Agency: Louisiana Department of Education Questioned Costs: No questioned costs noted. Condition: There are not effective internal controls over the documentation and recordkeeping of the daily reimbursable meal count forms. Criteria: The School must design and implement internal controls to ensure amounts paid for meals to third party food service providers are corroborated by the school?s food service administrators and documented consistently. Cause: During the course of our audit, we selected 51 school days out of a sample population of 182 school days to test the School?s internal control over compliance for activities allowed or unallowed, allowable costs, and reporting. Of the school days tested, 34 out of 51 school days did not have sufficient documentation or recordkeeping notating review and approval of student meals served by food service program administrators. Furthermore, the results of our tests indicated that the controls over the documentation and recordkeeping of daily reimbursable meal count forms were not consistently implemented. Our sampling was a statistically valid sample. Effect: Lack of controls over documentation and recordkeeping does not ensure compliance requirements will be met. Recommendation: Management should design, implement, and document policies and procedures to ensure all documentation and records used in the claims and review process is maintained on file for a period of no less than three years.
2022-002: Compliance of Special Tests and Provisions ? Non-Profit School Food Service Accounts Title and CFDA Number of the Federal Program: CFDA 10.553 School Breakfast Program, CFDA 10.555 National School Lunch Program, and 10.559 Summer Food Service Program for Children Year Finding Originated: 2022 Compliance Requirement: Special Tests and Provisions Name of Federal Agency: Department of Education Pass-through Agency: Louisiana Department of Education Questioned Costs: No questioned costs noted. Condition: The School did not credit account for the food service account appropriately during the year. Criteria: As described in 2 CFR sections 210.14(a), 210.14(c), 210.19(a)(2), 215.7(d)(1), 220.2, and 220.7(e)(1)(i), the School must operate its food services on a non-profit basis; all revenue generated by the School food service must be used to operate and improve its food services. Cause: The School did not appropriately maintain its food service accounting records. Effect: The School was not in compliance with this program?s special test and provision compliance requirement. Recommendation: Management should use the food service bank account for all food service transactions. Specifically, funds received and disbursed for food service activities should be deposited directly into the food service bank account and likewise all expenses for food services should be paid out of the food service bank account.
2022-001: Internal Control Over Compliance of Special Tests and Provisions ? Non-Profit School Food Service Accounts Title and CFDA Number of the Federal Program: CFDA 10.553 School Breakfast Program, CFDA 10.555 National School Lunch Program, and 10.559 Summer Food Service Program for Children Year Finding Originated: 2022 Compliance Requirement: Special Tests and Provisions Name of Federal Agency: Department of Education Pass-through Agency: Louisiana Department of Education Questioned Costs: No questioned costs noted. Condition: There are not effective internal controls over the accounting of the school food service program, as required by Uniform Guidance. Criteria: The School must design and implement internal controls to provide reasonable assurance regarding the reliability and maintenance of recordkeeping for the school food service program. Cause: Controls over the compliance requirement of special tests and provisions ? non-profit school food service accounts were not designed and implemented appropriately. Funds received and disbursed for the food service program were comingled and not separately accounted for. Effect: Lack of controls over this compliance requirement impacted compliance. Recommendation: Management should use the food service bank account for all food service transactions. Specifically, funds received and disbursed for food service activities should be deposited directly into the food service bank account and likewise all expenses for food services should be paid out of the food service bank account.
2022-003: Internal Control over Compliance Requirements Title and CFDA Number of the Federal Program: CFDA 10.553 School Breakfast Program, CFDA 10.555 National School Lunch Program, and 10.559 Summer Food Service Program for Children Year Finding Originated: 2022 Compliance Requirement: Activities Allowed or Unallowed; Allowable Costs; Reporting Name of Federal Agency: Department of Education Pass-through Agency: Louisiana Department of Education Questioned Costs: No questioned costs noted. Condition: There are not effective internal controls over the documentation and recordkeeping of the daily reimbursable meal count forms. Criteria: The School must design and implement internal controls to ensure amounts paid for meals to third party food service providers are corroborated by the school?s food service administrators and documented consistently. Cause: During the course of our audit, we selected 51 school days out of a sample population of 182 school days to test the School?s internal control over compliance for activities allowed or unallowed, allowable costs, and reporting. Of the school days tested, 34 out of 51 school days did not have sufficient documentation or recordkeeping notating review and approval of student meals served by food service program administrators. Furthermore, the results of our tests indicated that the controls over the documentation and recordkeeping of daily reimbursable meal count forms were not consistently implemented. Our sampling was a statistically valid sample. Effect: Lack of controls over documentation and recordkeeping does not ensure compliance requirements will be met. Recommendation: Management should design, implement, and document policies and procedures to ensure all documentation and records used in the claims and review process is maintained on file for a period of no less than three years.
2022-001: Internal Control Over Compliance of Special Tests and Provisions ? Non-Profit School Food Service Accounts Title and CFDA Number of the Federal Program: CFDA 10.553 School Breakfast Program, CFDA 10.555 National School Lunch Program, and 10.559 Summer Food Service Program for Children Year Finding Originated: 2022 Compliance Requirement: Special Tests and Provisions Name of Federal Agency: Department of Education Pass-through Agency: Louisiana Department of Education Questioned Costs: No questioned costs noted. Condition: There are not effective internal controls over the accounting of the school food service program, as required by Uniform Guidance. Criteria: The School must design and implement internal controls to provide reasonable assurance regarding the reliability and maintenance of recordkeeping for the school food service program. Cause: Controls over the compliance requirement of special tests and provisions ? non-profit school food service accounts were not designed and implemented appropriately. Funds received and disbursed for the food service program were comingled and not separately accounted for. Effect: Lack of controls over this compliance requirement impacted compliance. Recommendation: Management should use the food service bank account for all food service transactions. Specifically, funds received and disbursed for food service activities should be deposited directly into the food service bank account and likewise all expenses for food services should be paid out of the food service bank account.
2022-003: Internal Control over Compliance Requirements Title and CFDA Number of the Federal Program: CFDA 10.553 School Breakfast Program, CFDA 10.555 National School Lunch Program, and 10.559 Summer Food Service Program for Children Year Finding Originated: 2022 Compliance Requirement: Activities Allowed or Unallowed; Allowable Costs; Reporting Name of Federal Agency: Department of Education Pass-through Agency: Louisiana Department of Education Questioned Costs: No questioned costs noted. Condition: There are not effective internal controls over the documentation and recordkeeping of the daily reimbursable meal count forms. Criteria: The School must design and implement internal controls to ensure amounts paid for meals to third party food service providers are corroborated by the school?s food service administrators and documented consistently. Cause: During the course of our audit, we selected 51 school days out of a sample population of 182 school days to test the School?s internal control over compliance for activities allowed or unallowed, allowable costs, and reporting. Of the school days tested, 34 out of 51 school days did not have sufficient documentation or recordkeeping notating review and approval of student meals served by food service program administrators. Furthermore, the results of our tests indicated that the controls over the documentation and recordkeeping of daily reimbursable meal count forms were not consistently implemented. Our sampling was a statistically valid sample. Effect: Lack of controls over documentation and recordkeeping does not ensure compliance requirements will be met. Recommendation: Management should design, implement, and document policies and procedures to ensure all documentation and records used in the claims and review process is maintained on file for a period of no less than three years.
2022-002: Compliance of Special Tests and Provisions ? Non-Profit School Food Service Accounts Title and CFDA Number of the Federal Program: CFDA 10.553 School Breakfast Program, CFDA 10.555 National School Lunch Program, and 10.559 Summer Food Service Program for Children Year Finding Originated: 2022 Compliance Requirement: Special Tests and Provisions Name of Federal Agency: Department of Education Pass-through Agency: Louisiana Department of Education Questioned Costs: No questioned costs noted. Condition: The School did not credit account for the food service account appropriately during the year. Criteria: As described in 2 CFR sections 210.14(a), 210.14(c), 210.19(a)(2), 215.7(d)(1), 220.2, and 220.7(e)(1)(i), the School must operate its food services on a non-profit basis; all revenue generated by the School food service must be used to operate and improve its food services. Cause: The School did not appropriately maintain its food service accounting records. Effect: The School was not in compliance with this program?s special test and provision compliance requirement. Recommendation: Management should use the food service bank account for all food service transactions. Specifically, funds received and disbursed for food service activities should be deposited directly into the food service bank account and likewise all expenses for food services should be paid out of the food service bank account.
2022-002: Compliance of Special Tests and Provisions ? Non-Profit School Food Service Accounts Title and CFDA Number of the Federal Program: CFDA 10.553 School Breakfast Program, CFDA 10.555 National School Lunch Program, and 10.559 Summer Food Service Program for Children Year Finding Originated: 2022 Compliance Requirement: Special Tests and Provisions Name of Federal Agency: Department of Education Pass-through Agency: Louisiana Department of Education Questioned Costs: No questioned costs noted. Condition: The School did not credit account for the food service account appropriately during the year. Criteria: As described in 2 CFR sections 210.14(a), 210.14(c), 210.19(a)(2), 215.7(d)(1), 220.2, and 220.7(e)(1)(i), the School must operate its food services on a non-profit basis; all revenue generated by the School food service must be used to operate and improve its food services. Cause: The School did not appropriately maintain its food service accounting records. Effect: The School was not in compliance with this program?s special test and provision compliance requirement. Recommendation: Management should use the food service bank account for all food service transactions. Specifically, funds received and disbursed for food service activities should be deposited directly into the food service bank account and likewise all expenses for food services should be paid out of the food service bank account.
2022-001: Internal Control Over Compliance of Special Tests and Provisions ? Non-Profit School Food Service Accounts Title and CFDA Number of the Federal Program: CFDA 10.553 School Breakfast Program, CFDA 10.555 National School Lunch Program, and 10.559 Summer Food Service Program for Children Year Finding Originated: 2022 Compliance Requirement: Special Tests and Provisions Name of Federal Agency: Department of Education Pass-through Agency: Louisiana Department of Education Questioned Costs: No questioned costs noted. Condition: There are not effective internal controls over the accounting of the school food service program, as required by Uniform Guidance. Criteria: The School must design and implement internal controls to provide reasonable assurance regarding the reliability and maintenance of recordkeeping for the school food service program. Cause: Controls over the compliance requirement of special tests and provisions ? non-profit school food service accounts were not designed and implemented appropriately. Funds received and disbursed for the food service program were comingled and not separately accounted for. Effect: Lack of controls over this compliance requirement impacted compliance. Recommendation: Management should use the food service bank account for all food service transactions. Specifically, funds received and disbursed for food service activities should be deposited directly into the food service bank account and likewise all expenses for food services should be paid out of the food service bank account.
2022-003: Internal Control over Compliance Requirements Title and CFDA Number of the Federal Program: CFDA 10.553 School Breakfast Program, CFDA 10.555 National School Lunch Program, and 10.559 Summer Food Service Program for Children Year Finding Originated: 2022 Compliance Requirement: Activities Allowed or Unallowed; Allowable Costs; Reporting Name of Federal Agency: Department of Education Pass-through Agency: Louisiana Department of Education Questioned Costs: No questioned costs noted. Condition: There are not effective internal controls over the documentation and recordkeeping of the daily reimbursable meal count forms. Criteria: The School must design and implement internal controls to ensure amounts paid for meals to third party food service providers are corroborated by the school?s food service administrators and documented consistently. Cause: During the course of our audit, we selected 51 school days out of a sample population of 182 school days to test the School?s internal control over compliance for activities allowed or unallowed, allowable costs, and reporting. Of the school days tested, 34 out of 51 school days did not have sufficient documentation or recordkeeping notating review and approval of student meals served by food service program administrators. Furthermore, the results of our tests indicated that the controls over the documentation and recordkeeping of daily reimbursable meal count forms were not consistently implemented. Our sampling was a statistically valid sample. Effect: Lack of controls over documentation and recordkeeping does not ensure compliance requirements will be met. Recommendation: Management should design, implement, and document policies and procedures to ensure all documentation and records used in the claims and review process is maintained on file for a period of no less than three years.
2022-002: Compliance of Special Tests and Provisions ? Non-Profit School Food Service Accounts Title and CFDA Number of the Federal Program: CFDA 10.553 School Breakfast Program, CFDA 10.555 National School Lunch Program, and 10.559 Summer Food Service Program for Children Year Finding Originated: 2022 Compliance Requirement: Special Tests and Provisions Name of Federal Agency: Department of Education Pass-through Agency: Louisiana Department of Education Questioned Costs: No questioned costs noted. Condition: The School did not credit account for the food service account appropriately during the year. Criteria: As described in 2 CFR sections 210.14(a), 210.14(c), 210.19(a)(2), 215.7(d)(1), 220.2, and 220.7(e)(1)(i), the School must operate its food services on a non-profit basis; all revenue generated by the School food service must be used to operate and improve its food services. Cause: The School did not appropriately maintain its food service accounting records. Effect: The School was not in compliance with this program?s special test and provision compliance requirement. Recommendation: Management should use the food service bank account for all food service transactions. Specifically, funds received and disbursed for food service activities should be deposited directly into the food service bank account and likewise all expenses for food services should be paid out of the food service bank account.
2022-001: Internal Control Over Compliance of Special Tests and Provisions ? Non-Profit School Food Service Accounts Title and CFDA Number of the Federal Program: CFDA 10.553 School Breakfast Program, CFDA 10.555 National School Lunch Program, and 10.559 Summer Food Service Program for Children Year Finding Originated: 2022 Compliance Requirement: Special Tests and Provisions Name of Federal Agency: Department of Education Pass-through Agency: Louisiana Department of Education Questioned Costs: No questioned costs noted. Condition: There are not effective internal controls over the accounting of the school food service program, as required by Uniform Guidance. Criteria: The School must design and implement internal controls to provide reasonable assurance regarding the reliability and maintenance of recordkeeping for the school food service program. Cause: Controls over the compliance requirement of special tests and provisions ? non-profit school food service accounts were not designed and implemented appropriately. Funds received and disbursed for the food service program were comingled and not separately accounted for. Effect: Lack of controls over this compliance requirement impacted compliance. Recommendation: Management should use the food service bank account for all food service transactions. Specifically, funds received and disbursed for food service activities should be deposited directly into the food service bank account and likewise all expenses for food services should be paid out of the food service bank account.
2022-003: Internal Control over Compliance Requirements Title and CFDA Number of the Federal Program: CFDA 10.553 School Breakfast Program, CFDA 10.555 National School Lunch Program, and 10.559 Summer Food Service Program for Children Year Finding Originated: 2022 Compliance Requirement: Activities Allowed or Unallowed; Allowable Costs; Reporting Name of Federal Agency: Department of Education Pass-through Agency: Louisiana Department of Education Questioned Costs: No questioned costs noted. Condition: There are not effective internal controls over the documentation and recordkeeping of the daily reimbursable meal count forms. Criteria: The School must design and implement internal controls to ensure amounts paid for meals to third party food service providers are corroborated by the school?s food service administrators and documented consistently. Cause: During the course of our audit, we selected 51 school days out of a sample population of 182 school days to test the School?s internal control over compliance for activities allowed or unallowed, allowable costs, and reporting. Of the school days tested, 34 out of 51 school days did not have sufficient documentation or recordkeeping notating review and approval of student meals served by food service program administrators. Furthermore, the results of our tests indicated that the controls over the documentation and recordkeeping of daily reimbursable meal count forms were not consistently implemented. Our sampling was a statistically valid sample. Effect: Lack of controls over documentation and recordkeeping does not ensure compliance requirements will be met. Recommendation: Management should design, implement, and document policies and procedures to ensure all documentation and records used in the claims and review process is maintained on file for a period of no less than three years.