2022 ? 002 ? Child Nutrition Cluster Cash Management Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Per the OMB Compliance Supplement, to obtain cash and donated food assistance, a local program operator must submit monthly claims for reimbursement to its administering agency. Condition: To support cash management procedures, the financial specialist reviews monthly meal counts prior to submission to the pass through entity, as evidenced by the financial specialist's signature on the meal counts forms. In our sample test, 2 of the 8 selections tested, or 25%, lacked the financial specialist's signature documenting that this control was in place and operating effectively. Questioned costs: None. Context: 2 of 8 monthly claims tested did not contain management review sign-offs of the meal counts.2022 ? 002 ? Child Nutrition Cluster Cash Management (Continued) Cause: Procedures to perform and document management reviews of meal counts were not adhered to. Effect: Risk of noncompliance. Repeat Finding: Yes. Recommendation: We recommend the Bartholomew Consolidated School Corp adhere to internal control procedures over the review of meal counts. View of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 003 ? Child Nutrition Cluster Procurement Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: 2 CFR 200.303 states that non-federal entities must establish and maintain effective internal control over the Federal award. Condition: All deficiencies related to micro purchase selections. Micro purchases should be reviewed by the accounts payable supervisor, as evidenced by initials, prior to payment of invoice. The deficient selections lacked initials indicating review had occurred. Questioned costs: None. Context: 2 of 13 procurement transactions tested lacked support to document that the control structure was in place and operating effectively. Cause: Procedures to perform and document management reviews of invoices for micro-purchases were not adhered to. Effect: Risk of noncompliance.2022 ? 003 ? Child Nutrition Cluster Procurement (Continued) Repeat Finding: Yes. Recommendation: We recommend the Bartholomew Consolidated School Corp adhere to internal control procedures over the review of invoices for micro-purchases. View of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 004 ? Child Nutrition Suspension and Debarment Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: CFR Title 2 Part 200.214 states that nonfederal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Nonfederal entities must verify that contracts with certain parties are not debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: The deficient selection was for a vendor that is typically only used for small purchases that do not exceed the suspension and debarment threshold, however during the audit period, the client procured larger-value equipment from this vendor, leading the total purchases to exceed the threshold. Questioned Costs: None. Context: For 1 of 4 vendors tested, documentation of the verification of the suspension/debarment status of the vendor was not provided. Cause: Procedures were not adhered to for the documentation of the verification that all vendors were not suspended or debarred from participation in Federal assistance programs or activities.2022 ? 004 ? Child Nutrition Suspension and Debarment (Continued) Effect: While this did not occur in the instance identified in this finding, lack of verification of vendors? debarment or suspension status could cause federal grant funds to be expended with vendors that are excluded from participation in Federal assistance programs or activities. Repeat Finding: Yes. Recommendation: We recommend procedures be implemented to annually (at a minimum) document the verification that all vendors are not suspended or debarred from participation in Federal assistance programs or activities. Views of Responsible Officials: Management agrees with the finding.
2022 ? 002 ? Child Nutrition Cluster Cash Management Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Per the OMB Compliance Supplement, to obtain cash and donated food assistance, a local program operator must submit monthly claims for reimbursement to its administering agency. Condition: To support cash management procedures, the financial specialist reviews monthly meal counts prior to submission to the pass through entity, as evidenced by the financial specialist's signature on the meal counts forms. In our sample test, 2 of the 8 selections tested, or 25%, lacked the financial specialist's signature documenting that this control was in place and operating effectively. Questioned costs: None. Context: 2 of 8 monthly claims tested did not contain management review sign-offs of the meal counts.2022 ? 002 ? Child Nutrition Cluster Cash Management (Continued) Cause: Procedures to perform and document management reviews of meal counts were not adhered to. Effect: Risk of noncompliance. Repeat Finding: Yes. Recommendation: We recommend the Bartholomew Consolidated School Corp adhere to internal control procedures over the review of meal counts. View of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 003 ? Child Nutrition Cluster Procurement Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: 2 CFR 200.303 states that non-federal entities must establish and maintain effective internal control over the Federal award. Condition: All deficiencies related to micro purchase selections. Micro purchases should be reviewed by the accounts payable supervisor, as evidenced by initials, prior to payment of invoice. The deficient selections lacked initials indicating review had occurred. Questioned costs: None. Context: 2 of 13 procurement transactions tested lacked support to document that the control structure was in place and operating effectively. Cause: Procedures to perform and document management reviews of invoices for micro-purchases were not adhered to. Effect: Risk of noncompliance.2022 ? 003 ? Child Nutrition Cluster Procurement (Continued) Repeat Finding: Yes. Recommendation: We recommend the Bartholomew Consolidated School Corp adhere to internal control procedures over the review of invoices for micro-purchases. View of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 004 ? Child Nutrition Suspension and Debarment Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: CFR Title 2 Part 200.214 states that nonfederal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Nonfederal entities must verify that contracts with certain parties are not debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: The deficient selection was for a vendor that is typically only used for small purchases that do not exceed the suspension and debarment threshold, however during the audit period, the client procured larger-value equipment from this vendor, leading the total purchases to exceed the threshold. Questioned Costs: None. Context: For 1 of 4 vendors tested, documentation of the verification of the suspension/debarment status of the vendor was not provided. Cause: Procedures were not adhered to for the documentation of the verification that all vendors were not suspended or debarred from participation in Federal assistance programs or activities.2022 ? 004 ? Child Nutrition Suspension and Debarment (Continued) Effect: While this did not occur in the instance identified in this finding, lack of verification of vendors? debarment or suspension status could cause federal grant funds to be expended with vendors that are excluded from participation in Federal assistance programs or activities. Repeat Finding: Yes. Recommendation: We recommend procedures be implemented to annually (at a minimum) document the verification that all vendors are not suspended or debarred from participation in Federal assistance programs or activities. Views of Responsible Officials: Management agrees with the finding.
2022 ? 002 ? Child Nutrition Cluster Cash Management Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Per the OMB Compliance Supplement, to obtain cash and donated food assistance, a local program operator must submit monthly claims for reimbursement to its administering agency. Condition: To support cash management procedures, the financial specialist reviews monthly meal counts prior to submission to the pass through entity, as evidenced by the financial specialist's signature on the meal counts forms. In our sample test, 2 of the 8 selections tested, or 25%, lacked the financial specialist's signature documenting that this control was in place and operating effectively. Questioned costs: None. Context: 2 of 8 monthly claims tested did not contain management review sign-offs of the meal counts.2022 ? 002 ? Child Nutrition Cluster Cash Management (Continued) Cause: Procedures to perform and document management reviews of meal counts were not adhered to. Effect: Risk of noncompliance. Repeat Finding: Yes. Recommendation: We recommend the Bartholomew Consolidated School Corp adhere to internal control procedures over the review of meal counts. View of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 003 ? Child Nutrition Cluster Procurement Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: 2 CFR 200.303 states that non-federal entities must establish and maintain effective internal control over the Federal award. Condition: All deficiencies related to micro purchase selections. Micro purchases should be reviewed by the accounts payable supervisor, as evidenced by initials, prior to payment of invoice. The deficient selections lacked initials indicating review had occurred. Questioned costs: None. Context: 2 of 13 procurement transactions tested lacked support to document that the control structure was in place and operating effectively. Cause: Procedures to perform and document management reviews of invoices for micro-purchases were not adhered to. Effect: Risk of noncompliance.2022 ? 003 ? Child Nutrition Cluster Procurement (Continued) Repeat Finding: Yes. Recommendation: We recommend the Bartholomew Consolidated School Corp adhere to internal control procedures over the review of invoices for micro-purchases. View of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 004 ? Child Nutrition Suspension and Debarment Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: CFR Title 2 Part 200.214 states that nonfederal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Nonfederal entities must verify that contracts with certain parties are not debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: The deficient selection was for a vendor that is typically only used for small purchases that do not exceed the suspension and debarment threshold, however during the audit period, the client procured larger-value equipment from this vendor, leading the total purchases to exceed the threshold. Questioned Costs: None. Context: For 1 of 4 vendors tested, documentation of the verification of the suspension/debarment status of the vendor was not provided. Cause: Procedures were not adhered to for the documentation of the verification that all vendors were not suspended or debarred from participation in Federal assistance programs or activities.2022 ? 004 ? Child Nutrition Suspension and Debarment (Continued) Effect: While this did not occur in the instance identified in this finding, lack of verification of vendors? debarment or suspension status could cause federal grant funds to be expended with vendors that are excluded from participation in Federal assistance programs or activities. Repeat Finding: Yes. Recommendation: We recommend procedures be implemented to annually (at a minimum) document the verification that all vendors are not suspended or debarred from participation in Federal assistance programs or activities. Views of Responsible Officials: Management agrees with the finding.
2022 ? 002 ? Child Nutrition Cluster Cash Management Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Per the OMB Compliance Supplement, to obtain cash and donated food assistance, a local program operator must submit monthly claims for reimbursement to its administering agency. Condition: To support cash management procedures, the financial specialist reviews monthly meal counts prior to submission to the pass through entity, as evidenced by the financial specialist's signature on the meal counts forms. In our sample test, 2 of the 8 selections tested, or 25%, lacked the financial specialist's signature documenting that this control was in place and operating effectively. Questioned costs: None. Context: 2 of 8 monthly claims tested did not contain management review sign-offs of the meal counts.2022 ? 002 ? Child Nutrition Cluster Cash Management (Continued) Cause: Procedures to perform and document management reviews of meal counts were not adhered to. Effect: Risk of noncompliance. Repeat Finding: Yes. Recommendation: We recommend the Bartholomew Consolidated School Corp adhere to internal control procedures over the review of meal counts. View of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 003 ? Child Nutrition Cluster Procurement Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: 2 CFR 200.303 states that non-federal entities must establish and maintain effective internal control over the Federal award. Condition: All deficiencies related to micro purchase selections. Micro purchases should be reviewed by the accounts payable supervisor, as evidenced by initials, prior to payment of invoice. The deficient selections lacked initials indicating review had occurred. Questioned costs: None. Context: 2 of 13 procurement transactions tested lacked support to document that the control structure was in place and operating effectively. Cause: Procedures to perform and document management reviews of invoices for micro-purchases were not adhered to. Effect: Risk of noncompliance.2022 ? 003 ? Child Nutrition Cluster Procurement (Continued) Repeat Finding: Yes. Recommendation: We recommend the Bartholomew Consolidated School Corp adhere to internal control procedures over the review of invoices for micro-purchases. View of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 004 ? Child Nutrition Suspension and Debarment Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: CFR Title 2 Part 200.214 states that nonfederal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Nonfederal entities must verify that contracts with certain parties are not debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: The deficient selection was for a vendor that is typically only used for small purchases that do not exceed the suspension and debarment threshold, however during the audit period, the client procured larger-value equipment from this vendor, leading the total purchases to exceed the threshold. Questioned Costs: None. Context: For 1 of 4 vendors tested, documentation of the verification of the suspension/debarment status of the vendor was not provided. Cause: Procedures were not adhered to for the documentation of the verification that all vendors were not suspended or debarred from participation in Federal assistance programs or activities.2022 ? 004 ? Child Nutrition Suspension and Debarment (Continued) Effect: While this did not occur in the instance identified in this finding, lack of verification of vendors? debarment or suspension status could cause federal grant funds to be expended with vendors that are excluded from participation in Federal assistance programs or activities. Repeat Finding: Yes. Recommendation: We recommend procedures be implemented to annually (at a minimum) document the verification that all vendors are not suspended or debarred from participation in Federal assistance programs or activities. Views of Responsible Officials: Management agrees with the finding.
2022 ? 002 ? Child Nutrition Cluster Cash Management Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Per the OMB Compliance Supplement, to obtain cash and donated food assistance, a local program operator must submit monthly claims for reimbursement to its administering agency. Condition: To support cash management procedures, the financial specialist reviews monthly meal counts prior to submission to the pass through entity, as evidenced by the financial specialist's signature on the meal counts forms. In our sample test, 2 of the 8 selections tested, or 25%, lacked the financial specialist's signature documenting that this control was in place and operating effectively. Questioned costs: None. Context: 2 of 8 monthly claims tested did not contain management review sign-offs of the meal counts.2022 ? 002 ? Child Nutrition Cluster Cash Management (Continued) Cause: Procedures to perform and document management reviews of meal counts were not adhered to. Effect: Risk of noncompliance. Repeat Finding: Yes. Recommendation: We recommend the Bartholomew Consolidated School Corp adhere to internal control procedures over the review of meal counts. View of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 003 ? Child Nutrition Cluster Procurement Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: 2 CFR 200.303 states that non-federal entities must establish and maintain effective internal control over the Federal award. Condition: All deficiencies related to micro purchase selections. Micro purchases should be reviewed by the accounts payable supervisor, as evidenced by initials, prior to payment of invoice. The deficient selections lacked initials indicating review had occurred. Questioned costs: None. Context: 2 of 13 procurement transactions tested lacked support to document that the control structure was in place and operating effectively. Cause: Procedures to perform and document management reviews of invoices for micro-purchases were not adhered to. Effect: Risk of noncompliance.2022 ? 003 ? Child Nutrition Cluster Procurement (Continued) Repeat Finding: Yes. Recommendation: We recommend the Bartholomew Consolidated School Corp adhere to internal control procedures over the review of invoices for micro-purchases. View of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 004 ? Child Nutrition Suspension and Debarment Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: CFR Title 2 Part 200.214 states that nonfederal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Nonfederal entities must verify that contracts with certain parties are not debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: The deficient selection was for a vendor that is typically only used for small purchases that do not exceed the suspension and debarment threshold, however during the audit period, the client procured larger-value equipment from this vendor, leading the total purchases to exceed the threshold. Questioned Costs: None. Context: For 1 of 4 vendors tested, documentation of the verification of the suspension/debarment status of the vendor was not provided. Cause: Procedures were not adhered to for the documentation of the verification that all vendors were not suspended or debarred from participation in Federal assistance programs or activities.2022 ? 004 ? Child Nutrition Suspension and Debarment (Continued) Effect: While this did not occur in the instance identified in this finding, lack of verification of vendors? debarment or suspension status could cause federal grant funds to be expended with vendors that are excluded from participation in Federal assistance programs or activities. Repeat Finding: Yes. Recommendation: We recommend procedures be implemented to annually (at a minimum) document the verification that all vendors are not suspended or debarred from participation in Federal assistance programs or activities. Views of Responsible Officials: Management agrees with the finding.
2022 ? 002 ? Child Nutrition Cluster Cash Management Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Per the OMB Compliance Supplement, to obtain cash and donated food assistance, a local program operator must submit monthly claims for reimbursement to its administering agency. Condition: To support cash management procedures, the financial specialist reviews monthly meal counts prior to submission to the pass through entity, as evidenced by the financial specialist's signature on the meal counts forms. In our sample test, 2 of the 8 selections tested, or 25%, lacked the financial specialist's signature documenting that this control was in place and operating effectively. Questioned costs: None. Context: 2 of 8 monthly claims tested did not contain management review sign-offs of the meal counts.2022 ? 002 ? Child Nutrition Cluster Cash Management (Continued) Cause: Procedures to perform and document management reviews of meal counts were not adhered to. Effect: Risk of noncompliance. Repeat Finding: Yes. Recommendation: We recommend the Bartholomew Consolidated School Corp adhere to internal control procedures over the review of meal counts. View of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 003 ? Child Nutrition Cluster Procurement Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: 2 CFR 200.303 states that non-federal entities must establish and maintain effective internal control over the Federal award. Condition: All deficiencies related to micro purchase selections. Micro purchases should be reviewed by the accounts payable supervisor, as evidenced by initials, prior to payment of invoice. The deficient selections lacked initials indicating review had occurred. Questioned costs: None. Context: 2 of 13 procurement transactions tested lacked support to document that the control structure was in place and operating effectively. Cause: Procedures to perform and document management reviews of invoices for micro-purchases were not adhered to. Effect: Risk of noncompliance.2022 ? 003 ? Child Nutrition Cluster Procurement (Continued) Repeat Finding: Yes. Recommendation: We recommend the Bartholomew Consolidated School Corp adhere to internal control procedures over the review of invoices for micro-purchases. View of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 004 ? Child Nutrition Suspension and Debarment Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: CFR Title 2 Part 200.214 states that nonfederal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Nonfederal entities must verify that contracts with certain parties are not debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: The deficient selection was for a vendor that is typically only used for small purchases that do not exceed the suspension and debarment threshold, however during the audit period, the client procured larger-value equipment from this vendor, leading the total purchases to exceed the threshold. Questioned Costs: None. Context: For 1 of 4 vendors tested, documentation of the verification of the suspension/debarment status of the vendor was not provided. Cause: Procedures were not adhered to for the documentation of the verification that all vendors were not suspended or debarred from participation in Federal assistance programs or activities.2022 ? 004 ? Child Nutrition Suspension and Debarment (Continued) Effect: While this did not occur in the instance identified in this finding, lack of verification of vendors? debarment or suspension status could cause federal grant funds to be expended with vendors that are excluded from participation in Federal assistance programs or activities. Repeat Finding: Yes. Recommendation: We recommend procedures be implemented to annually (at a minimum) document the verification that all vendors are not suspended or debarred from participation in Federal assistance programs or activities. Views of Responsible Officials: Management agrees with the finding.
2022 ? 002 ? Child Nutrition Cluster Cash Management Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Per the OMB Compliance Supplement, to obtain cash and donated food assistance, a local program operator must submit monthly claims for reimbursement to its administering agency. Condition: To support cash management procedures, the financial specialist reviews monthly meal counts prior to submission to the pass through entity, as evidenced by the financial specialist's signature on the meal counts forms. In our sample test, 2 of the 8 selections tested, or 25%, lacked the financial specialist's signature documenting that this control was in place and operating effectively. Questioned costs: None. Context: 2 of 8 monthly claims tested did not contain management review sign-offs of the meal counts.2022 ? 002 ? Child Nutrition Cluster Cash Management (Continued) Cause: Procedures to perform and document management reviews of meal counts were not adhered to. Effect: Risk of noncompliance. Repeat Finding: Yes. Recommendation: We recommend the Bartholomew Consolidated School Corp adhere to internal control procedures over the review of meal counts. View of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 003 ? Child Nutrition Cluster Procurement Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: 2 CFR 200.303 states that non-federal entities must establish and maintain effective internal control over the Federal award. Condition: All deficiencies related to micro purchase selections. Micro purchases should be reviewed by the accounts payable supervisor, as evidenced by initials, prior to payment of invoice. The deficient selections lacked initials indicating review had occurred. Questioned costs: None. Context: 2 of 13 procurement transactions tested lacked support to document that the control structure was in place and operating effectively. Cause: Procedures to perform and document management reviews of invoices for micro-purchases were not adhered to. Effect: Risk of noncompliance.2022 ? 003 ? Child Nutrition Cluster Procurement (Continued) Repeat Finding: Yes. Recommendation: We recommend the Bartholomew Consolidated School Corp adhere to internal control procedures over the review of invoices for micro-purchases. View of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 004 ? Child Nutrition Suspension and Debarment Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: CFR Title 2 Part 200.214 states that nonfederal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Nonfederal entities must verify that contracts with certain parties are not debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: The deficient selection was for a vendor that is typically only used for small purchases that do not exceed the suspension and debarment threshold, however during the audit period, the client procured larger-value equipment from this vendor, leading the total purchases to exceed the threshold. Questioned Costs: None. Context: For 1 of 4 vendors tested, documentation of the verification of the suspension/debarment status of the vendor was not provided. Cause: Procedures were not adhered to for the documentation of the verification that all vendors were not suspended or debarred from participation in Federal assistance programs or activities.2022 ? 004 ? Child Nutrition Suspension and Debarment (Continued) Effect: While this did not occur in the instance identified in this finding, lack of verification of vendors? debarment or suspension status could cause federal grant funds to be expended with vendors that are excluded from participation in Federal assistance programs or activities. Repeat Finding: Yes. Recommendation: We recommend procedures be implemented to annually (at a minimum) document the verification that all vendors are not suspended or debarred from participation in Federal assistance programs or activities. Views of Responsible Officials: Management agrees with the finding.
2022 ? 002 ? Child Nutrition Cluster Cash Management Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Per the OMB Compliance Supplement, to obtain cash and donated food assistance, a local program operator must submit monthly claims for reimbursement to its administering agency. Condition: To support cash management procedures, the financial specialist reviews monthly meal counts prior to submission to the pass through entity, as evidenced by the financial specialist's signature on the meal counts forms. In our sample test, 2 of the 8 selections tested, or 25%, lacked the financial specialist's signature documenting that this control was in place and operating effectively. Questioned costs: None. Context: 2 of 8 monthly claims tested did not contain management review sign-offs of the meal counts.2022 ? 002 ? Child Nutrition Cluster Cash Management (Continued) Cause: Procedures to perform and document management reviews of meal counts were not adhered to. Effect: Risk of noncompliance. Repeat Finding: Yes. Recommendation: We recommend the Bartholomew Consolidated School Corp adhere to internal control procedures over the review of meal counts. View of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 003 ? Child Nutrition Cluster Procurement Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: 2 CFR 200.303 states that non-federal entities must establish and maintain effective internal control over the Federal award. Condition: All deficiencies related to micro purchase selections. Micro purchases should be reviewed by the accounts payable supervisor, as evidenced by initials, prior to payment of invoice. The deficient selections lacked initials indicating review had occurred. Questioned costs: None. Context: 2 of 13 procurement transactions tested lacked support to document that the control structure was in place and operating effectively. Cause: Procedures to perform and document management reviews of invoices for micro-purchases were not adhered to. Effect: Risk of noncompliance.2022 ? 003 ? Child Nutrition Cluster Procurement (Continued) Repeat Finding: Yes. Recommendation: We recommend the Bartholomew Consolidated School Corp adhere to internal control procedures over the review of invoices for micro-purchases. View of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 004 ? Child Nutrition Suspension and Debarment Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: CFR Title 2 Part 200.214 states that nonfederal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Nonfederal entities must verify that contracts with certain parties are not debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: The deficient selection was for a vendor that is typically only used for small purchases that do not exceed the suspension and debarment threshold, however during the audit period, the client procured larger-value equipment from this vendor, leading the total purchases to exceed the threshold. Questioned Costs: None. Context: For 1 of 4 vendors tested, documentation of the verification of the suspension/debarment status of the vendor was not provided. Cause: Procedures were not adhered to for the documentation of the verification that all vendors were not suspended or debarred from participation in Federal assistance programs or activities.2022 ? 004 ? Child Nutrition Suspension and Debarment (Continued) Effect: While this did not occur in the instance identified in this finding, lack of verification of vendors? debarment or suspension status could cause federal grant funds to be expended with vendors that are excluded from participation in Federal assistance programs or activities. Repeat Finding: Yes. Recommendation: We recommend procedures be implemented to annually (at a minimum) document the verification that all vendors are not suspended or debarred from participation in Federal assistance programs or activities. Views of Responsible Officials: Management agrees with the finding.
2022 ? 002 ? Child Nutrition Cluster Cash Management Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Per the OMB Compliance Supplement, to obtain cash and donated food assistance, a local program operator must submit monthly claims for reimbursement to its administering agency. Condition: To support cash management procedures, the financial specialist reviews monthly meal counts prior to submission to the pass through entity, as evidenced by the financial specialist's signature on the meal counts forms. In our sample test, 2 of the 8 selections tested, or 25%, lacked the financial specialist's signature documenting that this control was in place and operating effectively. Questioned costs: None. Context: 2 of 8 monthly claims tested did not contain management review sign-offs of the meal counts.2022 ? 002 ? Child Nutrition Cluster Cash Management (Continued) Cause: Procedures to perform and document management reviews of meal counts were not adhered to. Effect: Risk of noncompliance. Repeat Finding: Yes. Recommendation: We recommend the Bartholomew Consolidated School Corp adhere to internal control procedures over the review of meal counts. View of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 003 ? Child Nutrition Cluster Procurement Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: 2 CFR 200.303 states that non-federal entities must establish and maintain effective internal control over the Federal award. Condition: All deficiencies related to micro purchase selections. Micro purchases should be reviewed by the accounts payable supervisor, as evidenced by initials, prior to payment of invoice. The deficient selections lacked initials indicating review had occurred. Questioned costs: None. Context: 2 of 13 procurement transactions tested lacked support to document that the control structure was in place and operating effectively. Cause: Procedures to perform and document management reviews of invoices for micro-purchases were not adhered to. Effect: Risk of noncompliance.2022 ? 003 ? Child Nutrition Cluster Procurement (Continued) Repeat Finding: Yes. Recommendation: We recommend the Bartholomew Consolidated School Corp adhere to internal control procedures over the review of invoices for micro-purchases. View of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 004 ? Child Nutrition Suspension and Debarment Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: CFR Title 2 Part 200.214 states that nonfederal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Nonfederal entities must verify that contracts with certain parties are not debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: The deficient selection was for a vendor that is typically only used for small purchases that do not exceed the suspension and debarment threshold, however during the audit period, the client procured larger-value equipment from this vendor, leading the total purchases to exceed the threshold. Questioned Costs: None. Context: For 1 of 4 vendors tested, documentation of the verification of the suspension/debarment status of the vendor was not provided. Cause: Procedures were not adhered to for the documentation of the verification that all vendors were not suspended or debarred from participation in Federal assistance programs or activities.2022 ? 004 ? Child Nutrition Suspension and Debarment (Continued) Effect: While this did not occur in the instance identified in this finding, lack of verification of vendors? debarment or suspension status could cause federal grant funds to be expended with vendors that are excluded from participation in Federal assistance programs or activities. Repeat Finding: Yes. Recommendation: We recommend procedures be implemented to annually (at a minimum) document the verification that all vendors are not suspended or debarred from participation in Federal assistance programs or activities. Views of Responsible Officials: Management agrees with the finding.
2022 ? 002 ? Child Nutrition Cluster Cash Management Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Per the OMB Compliance Supplement, to obtain cash and donated food assistance, a local program operator must submit monthly claims for reimbursement to its administering agency. Condition: To support cash management procedures, the financial specialist reviews monthly meal counts prior to submission to the pass through entity, as evidenced by the financial specialist's signature on the meal counts forms. In our sample test, 2 of the 8 selections tested, or 25%, lacked the financial specialist's signature documenting that this control was in place and operating effectively. Questioned costs: None. Context: 2 of 8 monthly claims tested did not contain management review sign-offs of the meal counts.2022 ? 002 ? Child Nutrition Cluster Cash Management (Continued) Cause: Procedures to perform and document management reviews of meal counts were not adhered to. Effect: Risk of noncompliance. Repeat Finding: Yes. Recommendation: We recommend the Bartholomew Consolidated School Corp adhere to internal control procedures over the review of meal counts. View of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 003 ? Child Nutrition Cluster Procurement Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: 2 CFR 200.303 states that non-federal entities must establish and maintain effective internal control over the Federal award. Condition: All deficiencies related to micro purchase selections. Micro purchases should be reviewed by the accounts payable supervisor, as evidenced by initials, prior to payment of invoice. The deficient selections lacked initials indicating review had occurred. Questioned costs: None. Context: 2 of 13 procurement transactions tested lacked support to document that the control structure was in place and operating effectively. Cause: Procedures to perform and document management reviews of invoices for micro-purchases were not adhered to. Effect: Risk of noncompliance.2022 ? 003 ? Child Nutrition Cluster Procurement (Continued) Repeat Finding: Yes. Recommendation: We recommend the Bartholomew Consolidated School Corp adhere to internal control procedures over the review of invoices for micro-purchases. View of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 004 ? Child Nutrition Suspension and Debarment Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: CFR Title 2 Part 200.214 states that nonfederal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Nonfederal entities must verify that contracts with certain parties are not debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: The deficient selection was for a vendor that is typically only used for small purchases that do not exceed the suspension and debarment threshold, however during the audit period, the client procured larger-value equipment from this vendor, leading the total purchases to exceed the threshold. Questioned Costs: None. Context: For 1 of 4 vendors tested, documentation of the verification of the suspension/debarment status of the vendor was not provided. Cause: Procedures were not adhered to for the documentation of the verification that all vendors were not suspended or debarred from participation in Federal assistance programs or activities.2022 ? 004 ? Child Nutrition Suspension and Debarment (Continued) Effect: While this did not occur in the instance identified in this finding, lack of verification of vendors? debarment or suspension status could cause federal grant funds to be expended with vendors that are excluded from participation in Federal assistance programs or activities. Repeat Finding: Yes. Recommendation: We recommend procedures be implemented to annually (at a minimum) document the verification that all vendors are not suspended or debarred from participation in Federal assistance programs or activities. Views of Responsible Officials: Management agrees with the finding.
2022 ? 002 ? Child Nutrition Cluster Cash Management Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Per the OMB Compliance Supplement, to obtain cash and donated food assistance, a local program operator must submit monthly claims for reimbursement to its administering agency. Condition: To support cash management procedures, the financial specialist reviews monthly meal counts prior to submission to the pass through entity, as evidenced by the financial specialist's signature on the meal counts forms. In our sample test, 2 of the 8 selections tested, or 25%, lacked the financial specialist's signature documenting that this control was in place and operating effectively. Questioned costs: None. Context: 2 of 8 monthly claims tested did not contain management review sign-offs of the meal counts.2022 ? 002 ? Child Nutrition Cluster Cash Management (Continued) Cause: Procedures to perform and document management reviews of meal counts were not adhered to. Effect: Risk of noncompliance. Repeat Finding: Yes. Recommendation: We recommend the Bartholomew Consolidated School Corp adhere to internal control procedures over the review of meal counts. View of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 003 ? Child Nutrition Cluster Procurement Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: 2 CFR 200.303 states that non-federal entities must establish and maintain effective internal control over the Federal award. Condition: All deficiencies related to micro purchase selections. Micro purchases should be reviewed by the accounts payable supervisor, as evidenced by initials, prior to payment of invoice. The deficient selections lacked initials indicating review had occurred. Questioned costs: None. Context: 2 of 13 procurement transactions tested lacked support to document that the control structure was in place and operating effectively. Cause: Procedures to perform and document management reviews of invoices for micro-purchases were not adhered to. Effect: Risk of noncompliance.2022 ? 003 ? Child Nutrition Cluster Procurement (Continued) Repeat Finding: Yes. Recommendation: We recommend the Bartholomew Consolidated School Corp adhere to internal control procedures over the review of invoices for micro-purchases. View of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 004 ? Child Nutrition Suspension and Debarment Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: CFR Title 2 Part 200.214 states that nonfederal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Nonfederal entities must verify that contracts with certain parties are not debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: The deficient selection was for a vendor that is typically only used for small purchases that do not exceed the suspension and debarment threshold, however during the audit period, the client procured larger-value equipment from this vendor, leading the total purchases to exceed the threshold. Questioned Costs: None. Context: For 1 of 4 vendors tested, documentation of the verification of the suspension/debarment status of the vendor was not provided. Cause: Procedures were not adhered to for the documentation of the verification that all vendors were not suspended or debarred from participation in Federal assistance programs or activities.2022 ? 004 ? Child Nutrition Suspension and Debarment (Continued) Effect: While this did not occur in the instance identified in this finding, lack of verification of vendors? debarment or suspension status could cause federal grant funds to be expended with vendors that are excluded from participation in Federal assistance programs or activities. Repeat Finding: Yes. Recommendation: We recommend procedures be implemented to annually (at a minimum) document the verification that all vendors are not suspended or debarred from participation in Federal assistance programs or activities. Views of Responsible Officials: Management agrees with the finding.
2022 ? 002 ? Child Nutrition Cluster Cash Management Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Per the OMB Compliance Supplement, to obtain cash and donated food assistance, a local program operator must submit monthly claims for reimbursement to its administering agency. Condition: To support cash management procedures, the financial specialist reviews monthly meal counts prior to submission to the pass through entity, as evidenced by the financial specialist's signature on the meal counts forms. In our sample test, 2 of the 8 selections tested, or 25%, lacked the financial specialist's signature documenting that this control was in place and operating effectively. Questioned costs: None. Context: 2 of 8 monthly claims tested did not contain management review sign-offs of the meal counts.2022 ? 002 ? Child Nutrition Cluster Cash Management (Continued) Cause: Procedures to perform and document management reviews of meal counts were not adhered to. Effect: Risk of noncompliance. Repeat Finding: Yes. Recommendation: We recommend the Bartholomew Consolidated School Corp adhere to internal control procedures over the review of meal counts. View of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 003 ? Child Nutrition Cluster Procurement Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: 2 CFR 200.303 states that non-federal entities must establish and maintain effective internal control over the Federal award. Condition: All deficiencies related to micro purchase selections. Micro purchases should be reviewed by the accounts payable supervisor, as evidenced by initials, prior to payment of invoice. The deficient selections lacked initials indicating review had occurred. Questioned costs: None. Context: 2 of 13 procurement transactions tested lacked support to document that the control structure was in place and operating effectively. Cause: Procedures to perform and document management reviews of invoices for micro-purchases were not adhered to. Effect: Risk of noncompliance.2022 ? 003 ? Child Nutrition Cluster Procurement (Continued) Repeat Finding: Yes. Recommendation: We recommend the Bartholomew Consolidated School Corp adhere to internal control procedures over the review of invoices for micro-purchases. View of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 004 ? Child Nutrition Suspension and Debarment Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: CFR Title 2 Part 200.214 states that nonfederal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Nonfederal entities must verify that contracts with certain parties are not debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: The deficient selection was for a vendor that is typically only used for small purchases that do not exceed the suspension and debarment threshold, however during the audit period, the client procured larger-value equipment from this vendor, leading the total purchases to exceed the threshold. Questioned Costs: None. Context: For 1 of 4 vendors tested, documentation of the verification of the suspension/debarment status of the vendor was not provided. Cause: Procedures were not adhered to for the documentation of the verification that all vendors were not suspended or debarred from participation in Federal assistance programs or activities.2022 ? 004 ? Child Nutrition Suspension and Debarment (Continued) Effect: While this did not occur in the instance identified in this finding, lack of verification of vendors? debarment or suspension status could cause federal grant funds to be expended with vendors that are excluded from participation in Federal assistance programs or activities. Repeat Finding: Yes. Recommendation: We recommend procedures be implemented to annually (at a minimum) document the verification that all vendors are not suspended or debarred from participation in Federal assistance programs or activities. Views of Responsible Officials: Management agrees with the finding.
2022 ? 002 ? Child Nutrition Cluster Cash Management Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Per the OMB Compliance Supplement, to obtain cash and donated food assistance, a local program operator must submit monthly claims for reimbursement to its administering agency. Condition: To support cash management procedures, the financial specialist reviews monthly meal counts prior to submission to the pass through entity, as evidenced by the financial specialist's signature on the meal counts forms. In our sample test, 2 of the 8 selections tested, or 25%, lacked the financial specialist's signature documenting that this control was in place and operating effectively. Questioned costs: None. Context: 2 of 8 monthly claims tested did not contain management review sign-offs of the meal counts.2022 ? 002 ? Child Nutrition Cluster Cash Management (Continued) Cause: Procedures to perform and document management reviews of meal counts were not adhered to. Effect: Risk of noncompliance. Repeat Finding: Yes. Recommendation: We recommend the Bartholomew Consolidated School Corp adhere to internal control procedures over the review of meal counts. View of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 003 ? Child Nutrition Cluster Procurement Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: 2 CFR 200.303 states that non-federal entities must establish and maintain effective internal control over the Federal award. Condition: All deficiencies related to micro purchase selections. Micro purchases should be reviewed by the accounts payable supervisor, as evidenced by initials, prior to payment of invoice. The deficient selections lacked initials indicating review had occurred. Questioned costs: None. Context: 2 of 13 procurement transactions tested lacked support to document that the control structure was in place and operating effectively. Cause: Procedures to perform and document management reviews of invoices for micro-purchases were not adhered to. Effect: Risk of noncompliance.2022 ? 003 ? Child Nutrition Cluster Procurement (Continued) Repeat Finding: Yes. Recommendation: We recommend the Bartholomew Consolidated School Corp adhere to internal control procedures over the review of invoices for micro-purchases. View of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 004 ? Child Nutrition Suspension and Debarment Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: CFR Title 2 Part 200.214 states that nonfederal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Nonfederal entities must verify that contracts with certain parties are not debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: The deficient selection was for a vendor that is typically only used for small purchases that do not exceed the suspension and debarment threshold, however during the audit period, the client procured larger-value equipment from this vendor, leading the total purchases to exceed the threshold. Questioned Costs: None. Context: For 1 of 4 vendors tested, documentation of the verification of the suspension/debarment status of the vendor was not provided. Cause: Procedures were not adhered to for the documentation of the verification that all vendors were not suspended or debarred from participation in Federal assistance programs or activities.2022 ? 004 ? Child Nutrition Suspension and Debarment (Continued) Effect: While this did not occur in the instance identified in this finding, lack of verification of vendors? debarment or suspension status could cause federal grant funds to be expended with vendors that are excluded from participation in Federal assistance programs or activities. Repeat Finding: Yes. Recommendation: We recommend procedures be implemented to annually (at a minimum) document the verification that all vendors are not suspended or debarred from participation in Federal assistance programs or activities. Views of Responsible Officials: Management agrees with the finding.
2022 ? 002 ? Child Nutrition Cluster Cash Management Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Per the OMB Compliance Supplement, to obtain cash and donated food assistance, a local program operator must submit monthly claims for reimbursement to its administering agency. Condition: To support cash management procedures, the financial specialist reviews monthly meal counts prior to submission to the pass through entity, as evidenced by the financial specialist's signature on the meal counts forms. In our sample test, 2 of the 8 selections tested, or 25%, lacked the financial specialist's signature documenting that this control was in place and operating effectively. Questioned costs: None. Context: 2 of 8 monthly claims tested did not contain management review sign-offs of the meal counts.2022 ? 002 ? Child Nutrition Cluster Cash Management (Continued) Cause: Procedures to perform and document management reviews of meal counts were not adhered to. Effect: Risk of noncompliance. Repeat Finding: Yes. Recommendation: We recommend the Bartholomew Consolidated School Corp adhere to internal control procedures over the review of meal counts. View of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 003 ? Child Nutrition Cluster Procurement Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: 2 CFR 200.303 states that non-federal entities must establish and maintain effective internal control over the Federal award. Condition: All deficiencies related to micro purchase selections. Micro purchases should be reviewed by the accounts payable supervisor, as evidenced by initials, prior to payment of invoice. The deficient selections lacked initials indicating review had occurred. Questioned costs: None. Context: 2 of 13 procurement transactions tested lacked support to document that the control structure was in place and operating effectively. Cause: Procedures to perform and document management reviews of invoices for micro-purchases were not adhered to. Effect: Risk of noncompliance.2022 ? 003 ? Child Nutrition Cluster Procurement (Continued) Repeat Finding: Yes. Recommendation: We recommend the Bartholomew Consolidated School Corp adhere to internal control procedures over the review of invoices for micro-purchases. View of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 004 ? Child Nutrition Suspension and Debarment Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: CFR Title 2 Part 200.214 states that nonfederal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Nonfederal entities must verify that contracts with certain parties are not debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: The deficient selection was for a vendor that is typically only used for small purchases that do not exceed the suspension and debarment threshold, however during the audit period, the client procured larger-value equipment from this vendor, leading the total purchases to exceed the threshold. Questioned Costs: None. Context: For 1 of 4 vendors tested, documentation of the verification of the suspension/debarment status of the vendor was not provided. Cause: Procedures were not adhered to for the documentation of the verification that all vendors were not suspended or debarred from participation in Federal assistance programs or activities.2022 ? 004 ? Child Nutrition Suspension and Debarment (Continued) Effect: While this did not occur in the instance identified in this finding, lack of verification of vendors? debarment or suspension status could cause federal grant funds to be expended with vendors that are excluded from participation in Federal assistance programs or activities. Repeat Finding: Yes. Recommendation: We recommend procedures be implemented to annually (at a minimum) document the verification that all vendors are not suspended or debarred from participation in Federal assistance programs or activities. Views of Responsible Officials: Management agrees with the finding.
2022 ? 002 ? Child Nutrition Cluster Cash Management Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Per the OMB Compliance Supplement, to obtain cash and donated food assistance, a local program operator must submit monthly claims for reimbursement to its administering agency. Condition: To support cash management procedures, the financial specialist reviews monthly meal counts prior to submission to the pass through entity, as evidenced by the financial specialist's signature on the meal counts forms. In our sample test, 2 of the 8 selections tested, or 25%, lacked the financial specialist's signature documenting that this control was in place and operating effectively. Questioned costs: None. Context: 2 of 8 monthly claims tested did not contain management review sign-offs of the meal counts.2022 ? 002 ? Child Nutrition Cluster Cash Management (Continued) Cause: Procedures to perform and document management reviews of meal counts were not adhered to. Effect: Risk of noncompliance. Repeat Finding: Yes. Recommendation: We recommend the Bartholomew Consolidated School Corp adhere to internal control procedures over the review of meal counts. View of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 003 ? Child Nutrition Cluster Procurement Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: 2 CFR 200.303 states that non-federal entities must establish and maintain effective internal control over the Federal award. Condition: All deficiencies related to micro purchase selections. Micro purchases should be reviewed by the accounts payable supervisor, as evidenced by initials, prior to payment of invoice. The deficient selections lacked initials indicating review had occurred. Questioned costs: None. Context: 2 of 13 procurement transactions tested lacked support to document that the control structure was in place and operating effectively. Cause: Procedures to perform and document management reviews of invoices for micro-purchases were not adhered to. Effect: Risk of noncompliance.2022 ? 003 ? Child Nutrition Cluster Procurement (Continued) Repeat Finding: Yes. Recommendation: We recommend the Bartholomew Consolidated School Corp adhere to internal control procedures over the review of invoices for micro-purchases. View of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 004 ? Child Nutrition Suspension and Debarment Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: CFR Title 2 Part 200.214 states that nonfederal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Nonfederal entities must verify that contracts with certain parties are not debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: The deficient selection was for a vendor that is typically only used for small purchases that do not exceed the suspension and debarment threshold, however during the audit period, the client procured larger-value equipment from this vendor, leading the total purchases to exceed the threshold. Questioned Costs: None. Context: For 1 of 4 vendors tested, documentation of the verification of the suspension/debarment status of the vendor was not provided. Cause: Procedures were not adhered to for the documentation of the verification that all vendors were not suspended or debarred from participation in Federal assistance programs or activities.2022 ? 004 ? Child Nutrition Suspension and Debarment (Continued) Effect: While this did not occur in the instance identified in this finding, lack of verification of vendors? debarment or suspension status could cause federal grant funds to be expended with vendors that are excluded from participation in Federal assistance programs or activities. Repeat Finding: Yes. Recommendation: We recommend procedures be implemented to annually (at a minimum) document the verification that all vendors are not suspended or debarred from participation in Federal assistance programs or activities. Views of Responsible Officials: Management agrees with the finding.
2022 ? 002 ? Child Nutrition Cluster Cash Management Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Per the OMB Compliance Supplement, to obtain cash and donated food assistance, a local program operator must submit monthly claims for reimbursement to its administering agency. Condition: To support cash management procedures, the financial specialist reviews monthly meal counts prior to submission to the pass through entity, as evidenced by the financial specialist's signature on the meal counts forms. In our sample test, 2 of the 8 selections tested, or 25%, lacked the financial specialist's signature documenting that this control was in place and operating effectively. Questioned costs: None. Context: 2 of 8 monthly claims tested did not contain management review sign-offs of the meal counts.2022 ? 002 ? Child Nutrition Cluster Cash Management (Continued) Cause: Procedures to perform and document management reviews of meal counts were not adhered to. Effect: Risk of noncompliance. Repeat Finding: Yes. Recommendation: We recommend the Bartholomew Consolidated School Corp adhere to internal control procedures over the review of meal counts. View of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 003 ? Child Nutrition Cluster Procurement Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: 2 CFR 200.303 states that non-federal entities must establish and maintain effective internal control over the Federal award. Condition: All deficiencies related to micro purchase selections. Micro purchases should be reviewed by the accounts payable supervisor, as evidenced by initials, prior to payment of invoice. The deficient selections lacked initials indicating review had occurred. Questioned costs: None. Context: 2 of 13 procurement transactions tested lacked support to document that the control structure was in place and operating effectively. Cause: Procedures to perform and document management reviews of invoices for micro-purchases were not adhered to. Effect: Risk of noncompliance.2022 ? 003 ? Child Nutrition Cluster Procurement (Continued) Repeat Finding: Yes. Recommendation: We recommend the Bartholomew Consolidated School Corp adhere to internal control procedures over the review of invoices for micro-purchases. View of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 004 ? Child Nutrition Suspension and Debarment Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: CFR Title 2 Part 200.214 states that nonfederal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Nonfederal entities must verify that contracts with certain parties are not debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: The deficient selection was for a vendor that is typically only used for small purchases that do not exceed the suspension and debarment threshold, however during the audit period, the client procured larger-value equipment from this vendor, leading the total purchases to exceed the threshold. Questioned Costs: None. Context: For 1 of 4 vendors tested, documentation of the verification of the suspension/debarment status of the vendor was not provided. Cause: Procedures were not adhered to for the documentation of the verification that all vendors were not suspended or debarred from participation in Federal assistance programs or activities.2022 ? 004 ? Child Nutrition Suspension and Debarment (Continued) Effect: While this did not occur in the instance identified in this finding, lack of verification of vendors? debarment or suspension status could cause federal grant funds to be expended with vendors that are excluded from participation in Federal assistance programs or activities. Repeat Finding: Yes. Recommendation: We recommend procedures be implemented to annually (at a minimum) document the verification that all vendors are not suspended or debarred from participation in Federal assistance programs or activities. Views of Responsible Officials: Management agrees with the finding.
2022 ? 002 ? Child Nutrition Cluster Cash Management Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Per the OMB Compliance Supplement, to obtain cash and donated food assistance, a local program operator must submit monthly claims for reimbursement to its administering agency. Condition: To support cash management procedures, the financial specialist reviews monthly meal counts prior to submission to the pass through entity, as evidenced by the financial specialist's signature on the meal counts forms. In our sample test, 2 of the 8 selections tested, or 25%, lacked the financial specialist's signature documenting that this control was in place and operating effectively. Questioned costs: None. Context: 2 of 8 monthly claims tested did not contain management review sign-offs of the meal counts.2022 ? 002 ? Child Nutrition Cluster Cash Management (Continued) Cause: Procedures to perform and document management reviews of meal counts were not adhered to. Effect: Risk of noncompliance. Repeat Finding: Yes. Recommendation: We recommend the Bartholomew Consolidated School Corp adhere to internal control procedures over the review of meal counts. View of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 003 ? Child Nutrition Cluster Procurement Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: 2 CFR 200.303 states that non-federal entities must establish and maintain effective internal control over the Federal award. Condition: All deficiencies related to micro purchase selections. Micro purchases should be reviewed by the accounts payable supervisor, as evidenced by initials, prior to payment of invoice. The deficient selections lacked initials indicating review had occurred. Questioned costs: None. Context: 2 of 13 procurement transactions tested lacked support to document that the control structure was in place and operating effectively. Cause: Procedures to perform and document management reviews of invoices for micro-purchases were not adhered to. Effect: Risk of noncompliance.2022 ? 003 ? Child Nutrition Cluster Procurement (Continued) Repeat Finding: Yes. Recommendation: We recommend the Bartholomew Consolidated School Corp adhere to internal control procedures over the review of invoices for micro-purchases. View of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 004 ? Child Nutrition Suspension and Debarment Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: CFR Title 2 Part 200.214 states that nonfederal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Nonfederal entities must verify that contracts with certain parties are not debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: The deficient selection was for a vendor that is typically only used for small purchases that do not exceed the suspension and debarment threshold, however during the audit period, the client procured larger-value equipment from this vendor, leading the total purchases to exceed the threshold. Questioned Costs: None. Context: For 1 of 4 vendors tested, documentation of the verification of the suspension/debarment status of the vendor was not provided. Cause: Procedures were not adhered to for the documentation of the verification that all vendors were not suspended or debarred from participation in Federal assistance programs or activities.2022 ? 004 ? Child Nutrition Suspension and Debarment (Continued) Effect: While this did not occur in the instance identified in this finding, lack of verification of vendors? debarment or suspension status could cause federal grant funds to be expended with vendors that are excluded from participation in Federal assistance programs or activities. Repeat Finding: Yes. Recommendation: We recommend procedures be implemented to annually (at a minimum) document the verification that all vendors are not suspended or debarred from participation in Federal assistance programs or activities. Views of Responsible Officials: Management agrees with the finding.
2022 ? 002 ? Child Nutrition Cluster Cash Management Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Per the OMB Compliance Supplement, to obtain cash and donated food assistance, a local program operator must submit monthly claims for reimbursement to its administering agency. Condition: To support cash management procedures, the financial specialist reviews monthly meal counts prior to submission to the pass through entity, as evidenced by the financial specialist's signature on the meal counts forms. In our sample test, 2 of the 8 selections tested, or 25%, lacked the financial specialist's signature documenting that this control was in place and operating effectively. Questioned costs: None. Context: 2 of 8 monthly claims tested did not contain management review sign-offs of the meal counts.2022 ? 002 ? Child Nutrition Cluster Cash Management (Continued) Cause: Procedures to perform and document management reviews of meal counts were not adhered to. Effect: Risk of noncompliance. Repeat Finding: Yes. Recommendation: We recommend the Bartholomew Consolidated School Corp adhere to internal control procedures over the review of meal counts. View of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 003 ? Child Nutrition Cluster Procurement Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: 2 CFR 200.303 states that non-federal entities must establish and maintain effective internal control over the Federal award. Condition: All deficiencies related to micro purchase selections. Micro purchases should be reviewed by the accounts payable supervisor, as evidenced by initials, prior to payment of invoice. The deficient selections lacked initials indicating review had occurred. Questioned costs: None. Context: 2 of 13 procurement transactions tested lacked support to document that the control structure was in place and operating effectively. Cause: Procedures to perform and document management reviews of invoices for micro-purchases were not adhered to. Effect: Risk of noncompliance.2022 ? 003 ? Child Nutrition Cluster Procurement (Continued) Repeat Finding: Yes. Recommendation: We recommend the Bartholomew Consolidated School Corp adhere to internal control procedures over the review of invoices for micro-purchases. View of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 004 ? Child Nutrition Suspension and Debarment Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: CFR Title 2 Part 200.214 states that nonfederal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Nonfederal entities must verify that contracts with certain parties are not debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: The deficient selection was for a vendor that is typically only used for small purchases that do not exceed the suspension and debarment threshold, however during the audit period, the client procured larger-value equipment from this vendor, leading the total purchases to exceed the threshold. Questioned Costs: None. Context: For 1 of 4 vendors tested, documentation of the verification of the suspension/debarment status of the vendor was not provided. Cause: Procedures were not adhered to for the documentation of the verification that all vendors were not suspended or debarred from participation in Federal assistance programs or activities.2022 ? 004 ? Child Nutrition Suspension and Debarment (Continued) Effect: While this did not occur in the instance identified in this finding, lack of verification of vendors? debarment or suspension status could cause federal grant funds to be expended with vendors that are excluded from participation in Federal assistance programs or activities. Repeat Finding: Yes. Recommendation: We recommend procedures be implemented to annually (at a minimum) document the verification that all vendors are not suspended or debarred from participation in Federal assistance programs or activities. Views of Responsible Officials: Management agrees with the finding.
2022 ? 002 ? Child Nutrition Cluster Cash Management Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Per the OMB Compliance Supplement, to obtain cash and donated food assistance, a local program operator must submit monthly claims for reimbursement to its administering agency. Condition: To support cash management procedures, the financial specialist reviews monthly meal counts prior to submission to the pass through entity, as evidenced by the financial specialist's signature on the meal counts forms. In our sample test, 2 of the 8 selections tested, or 25%, lacked the financial specialist's signature documenting that this control was in place and operating effectively. Questioned costs: None. Context: 2 of 8 monthly claims tested did not contain management review sign-offs of the meal counts.2022 ? 002 ? Child Nutrition Cluster Cash Management (Continued) Cause: Procedures to perform and document management reviews of meal counts were not adhered to. Effect: Risk of noncompliance. Repeat Finding: Yes. Recommendation: We recommend the Bartholomew Consolidated School Corp adhere to internal control procedures over the review of meal counts. View of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 003 ? Child Nutrition Cluster Procurement Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: 2 CFR 200.303 states that non-federal entities must establish and maintain effective internal control over the Federal award. Condition: All deficiencies related to micro purchase selections. Micro purchases should be reviewed by the accounts payable supervisor, as evidenced by initials, prior to payment of invoice. The deficient selections lacked initials indicating review had occurred. Questioned costs: None. Context: 2 of 13 procurement transactions tested lacked support to document that the control structure was in place and operating effectively. Cause: Procedures to perform and document management reviews of invoices for micro-purchases were not adhered to. Effect: Risk of noncompliance.2022 ? 003 ? Child Nutrition Cluster Procurement (Continued) Repeat Finding: Yes. Recommendation: We recommend the Bartholomew Consolidated School Corp adhere to internal control procedures over the review of invoices for micro-purchases. View of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 004 ? Child Nutrition Suspension and Debarment Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: CFR Title 2 Part 200.214 states that nonfederal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Nonfederal entities must verify that contracts with certain parties are not debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: The deficient selection was for a vendor that is typically only used for small purchases that do not exceed the suspension and debarment threshold, however during the audit period, the client procured larger-value equipment from this vendor, leading the total purchases to exceed the threshold. Questioned Costs: None. Context: For 1 of 4 vendors tested, documentation of the verification of the suspension/debarment status of the vendor was not provided. Cause: Procedures were not adhered to for the documentation of the verification that all vendors were not suspended or debarred from participation in Federal assistance programs or activities.2022 ? 004 ? Child Nutrition Suspension and Debarment (Continued) Effect: While this did not occur in the instance identified in this finding, lack of verification of vendors? debarment or suspension status could cause federal grant funds to be expended with vendors that are excluded from participation in Federal assistance programs or activities. Repeat Finding: Yes. Recommendation: We recommend procedures be implemented to annually (at a minimum) document the verification that all vendors are not suspended or debarred from participation in Federal assistance programs or activities. Views of Responsible Officials: Management agrees with the finding.
2022 ? 002 ? Child Nutrition Cluster Cash Management Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Per the OMB Compliance Supplement, to obtain cash and donated food assistance, a local program operator must submit monthly claims for reimbursement to its administering agency. Condition: To support cash management procedures, the financial specialist reviews monthly meal counts prior to submission to the pass through entity, as evidenced by the financial specialist's signature on the meal counts forms. In our sample test, 2 of the 8 selections tested, or 25%, lacked the financial specialist's signature documenting that this control was in place and operating effectively. Questioned costs: None. Context: 2 of 8 monthly claims tested did not contain management review sign-offs of the meal counts.2022 ? 002 ? Child Nutrition Cluster Cash Management (Continued) Cause: Procedures to perform and document management reviews of meal counts were not adhered to. Effect: Risk of noncompliance. Repeat Finding: Yes. Recommendation: We recommend the Bartholomew Consolidated School Corp adhere to internal control procedures over the review of meal counts. View of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 003 ? Child Nutrition Cluster Procurement Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: 2 CFR 200.303 states that non-federal entities must establish and maintain effective internal control over the Federal award. Condition: All deficiencies related to micro purchase selections. Micro purchases should be reviewed by the accounts payable supervisor, as evidenced by initials, prior to payment of invoice. The deficient selections lacked initials indicating review had occurred. Questioned costs: None. Context: 2 of 13 procurement transactions tested lacked support to document that the control structure was in place and operating effectively. Cause: Procedures to perform and document management reviews of invoices for micro-purchases were not adhered to. Effect: Risk of noncompliance.2022 ? 003 ? Child Nutrition Cluster Procurement (Continued) Repeat Finding: Yes. Recommendation: We recommend the Bartholomew Consolidated School Corp adhere to internal control procedures over the review of invoices for micro-purchases. View of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 004 ? Child Nutrition Suspension and Debarment Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: CFR Title 2 Part 200.214 states that nonfederal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Nonfederal entities must verify that contracts with certain parties are not debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: The deficient selection was for a vendor that is typically only used for small purchases that do not exceed the suspension and debarment threshold, however during the audit period, the client procured larger-value equipment from this vendor, leading the total purchases to exceed the threshold. Questioned Costs: None. Context: For 1 of 4 vendors tested, documentation of the verification of the suspension/debarment status of the vendor was not provided. Cause: Procedures were not adhered to for the documentation of the verification that all vendors were not suspended or debarred from participation in Federal assistance programs or activities.2022 ? 004 ? Child Nutrition Suspension and Debarment (Continued) Effect: While this did not occur in the instance identified in this finding, lack of verification of vendors? debarment or suspension status could cause federal grant funds to be expended with vendors that are excluded from participation in Federal assistance programs or activities. Repeat Finding: Yes. Recommendation: We recommend procedures be implemented to annually (at a minimum) document the verification that all vendors are not suspended or debarred from participation in Federal assistance programs or activities. Views of Responsible Officials: Management agrees with the finding.
2022 ? 002 ? Child Nutrition Cluster Cash Management Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Per the OMB Compliance Supplement, to obtain cash and donated food assistance, a local program operator must submit monthly claims for reimbursement to its administering agency. Condition: To support cash management procedures, the financial specialist reviews monthly meal counts prior to submission to the pass through entity, as evidenced by the financial specialist's signature on the meal counts forms. In our sample test, 2 of the 8 selections tested, or 25%, lacked the financial specialist's signature documenting that this control was in place and operating effectively. Questioned costs: None. Context: 2 of 8 monthly claims tested did not contain management review sign-offs of the meal counts.2022 ? 002 ? Child Nutrition Cluster Cash Management (Continued) Cause: Procedures to perform and document management reviews of meal counts were not adhered to. Effect: Risk of noncompliance. Repeat Finding: Yes. Recommendation: We recommend the Bartholomew Consolidated School Corp adhere to internal control procedures over the review of meal counts. View of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 003 ? Child Nutrition Cluster Procurement Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: 2 CFR 200.303 states that non-federal entities must establish and maintain effective internal control over the Federal award. Condition: All deficiencies related to micro purchase selections. Micro purchases should be reviewed by the accounts payable supervisor, as evidenced by initials, prior to payment of invoice. The deficient selections lacked initials indicating review had occurred. Questioned costs: None. Context: 2 of 13 procurement transactions tested lacked support to document that the control structure was in place and operating effectively. Cause: Procedures to perform and document management reviews of invoices for micro-purchases were not adhered to. Effect: Risk of noncompliance.2022 ? 003 ? Child Nutrition Cluster Procurement (Continued) Repeat Finding: Yes. Recommendation: We recommend the Bartholomew Consolidated School Corp adhere to internal control procedures over the review of invoices for micro-purchases. View of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 004 ? Child Nutrition Suspension and Debarment Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: CFR Title 2 Part 200.214 states that nonfederal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Nonfederal entities must verify that contracts with certain parties are not debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: The deficient selection was for a vendor that is typically only used for small purchases that do not exceed the suspension and debarment threshold, however during the audit period, the client procured larger-value equipment from this vendor, leading the total purchases to exceed the threshold. Questioned Costs: None. Context: For 1 of 4 vendors tested, documentation of the verification of the suspension/debarment status of the vendor was not provided. Cause: Procedures were not adhered to for the documentation of the verification that all vendors were not suspended or debarred from participation in Federal assistance programs or activities.2022 ? 004 ? Child Nutrition Suspension and Debarment (Continued) Effect: While this did not occur in the instance identified in this finding, lack of verification of vendors? debarment or suspension status could cause federal grant funds to be expended with vendors that are excluded from participation in Federal assistance programs or activities. Repeat Finding: Yes. Recommendation: We recommend procedures be implemented to annually (at a minimum) document the verification that all vendors are not suspended or debarred from participation in Federal assistance programs or activities. Views of Responsible Officials: Management agrees with the finding.
2022 ? 002 ? Child Nutrition Cluster Cash Management Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Per the OMB Compliance Supplement, to obtain cash and donated food assistance, a local program operator must submit monthly claims for reimbursement to its administering agency. Condition: To support cash management procedures, the financial specialist reviews monthly meal counts prior to submission to the pass through entity, as evidenced by the financial specialist's signature on the meal counts forms. In our sample test, 2 of the 8 selections tested, or 25%, lacked the financial specialist's signature documenting that this control was in place and operating effectively. Questioned costs: None. Context: 2 of 8 monthly claims tested did not contain management review sign-offs of the meal counts.2022 ? 002 ? Child Nutrition Cluster Cash Management (Continued) Cause: Procedures to perform and document management reviews of meal counts were not adhered to. Effect: Risk of noncompliance. Repeat Finding: Yes. Recommendation: We recommend the Bartholomew Consolidated School Corp adhere to internal control procedures over the review of meal counts. View of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 003 ? Child Nutrition Cluster Procurement Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: 2 CFR 200.303 states that non-federal entities must establish and maintain effective internal control over the Federal award. Condition: All deficiencies related to micro purchase selections. Micro purchases should be reviewed by the accounts payable supervisor, as evidenced by initials, prior to payment of invoice. The deficient selections lacked initials indicating review had occurred. Questioned costs: None. Context: 2 of 13 procurement transactions tested lacked support to document that the control structure was in place and operating effectively. Cause: Procedures to perform and document management reviews of invoices for micro-purchases were not adhered to. Effect: Risk of noncompliance.2022 ? 003 ? Child Nutrition Cluster Procurement (Continued) Repeat Finding: Yes. Recommendation: We recommend the Bartholomew Consolidated School Corp adhere to internal control procedures over the review of invoices for micro-purchases. View of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 004 ? Child Nutrition Suspension and Debarment Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 21 and FY 22 Pass-Through Agency: Indiana Department of Education Pass-Through Number: 2020-21 and 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: CFR Title 2 Part 200.214 states that nonfederal entities are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Nonfederal entities must verify that contracts with certain parties are not debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: The deficient selection was for a vendor that is typically only used for small purchases that do not exceed the suspension and debarment threshold, however during the audit period, the client procured larger-value equipment from this vendor, leading the total purchases to exceed the threshold. Questioned Costs: None. Context: For 1 of 4 vendors tested, documentation of the verification of the suspension/debarment status of the vendor was not provided. Cause: Procedures were not adhered to for the documentation of the verification that all vendors were not suspended or debarred from participation in Federal assistance programs or activities.2022 ? 004 ? Child Nutrition Suspension and Debarment (Continued) Effect: While this did not occur in the instance identified in this finding, lack of verification of vendors? debarment or suspension status could cause federal grant funds to be expended with vendors that are excluded from participation in Federal assistance programs or activities. Repeat Finding: Yes. Recommendation: We recommend procedures be implemented to annually (at a minimum) document the verification that all vendors are not suspended or debarred from participation in Federal assistance programs or activities. Views of Responsible Officials: Management agrees with the finding.