Finding 2023-002 – SPECIAL TESTS
Type: Significant Deficiency in Internal Control / Noncompliance – On-Site Reviews
Program: Child Nutrition Cluster (ALN 10.553 and 10.555)
Condition: An on-site review was not completed for all sites in which lunches were served.
Criteria: The District is required to complete an annual on-site review for all sites in which lunches are served.
Cause: Management did not consistently follow established policy.
Effect: On-site review required for a food serving location was not completed. In addition, non-compliance matters that may have been discovered during the on-site review may have been overlooked.
Questioned Costs: None.
Recommendation: We recommend that the District review their process for on-site reviews to ensure they are completed annually, that all requirements are met, and that deficiencies noted are addressed in a timely manner.
Management’s Resp: We are in agreement with this finding.
Finding 2023-002 – SPECIAL TESTS
Type: Significant Deficiency in Internal Control / Noncompliance – On-Site Reviews
Program: Child Nutrition Cluster (ALN 10.553 and 10.555)
Condition: An on-site review was not completed for all sites in which lunches were served.
Criteria: The District is required to complete an annual on-site review for all sites in which lunches are served.
Cause: Management did not consistently follow established policy.
Effect: On-site review required for a food serving location was not completed. In addition, non-compliance matters that may have been discovered during the on-site review may have been overlooked.
Questioned Costs: None.
Recommendation: We recommend that the District review their process for on-site reviews to ensure they are completed annually, that all requirements are met, and that deficiencies noted are addressed in a timely manner.
Management’s Resp: We are in agreement with this finding.
Finding 2023-002 – SPECIAL TESTS
Type: Significant Deficiency in Internal Control / Noncompliance – On-Site Reviews
Program: Child Nutrition Cluster (ALN 10.553 and 10.555)
Condition: An on-site review was not completed for all sites in which lunches were served.
Criteria: The District is required to complete an annual on-site review for all sites in which lunches are served.
Cause: Management did not consistently follow established policy.
Effect: On-site review required for a food serving location was not completed. In addition, non-compliance matters that may have been discovered during the on-site review may have been overlooked.
Questioned Costs: None.
Recommendation: We recommend that the District review their process for on-site reviews to ensure they are completed annually, that all requirements are met, and that deficiencies noted are addressed in a timely manner.
Management’s Resp: We are in agreement with this finding.
Finding 2023-002 – SPECIAL TESTS
Type: Significant Deficiency in Internal Control / Noncompliance – On-Site Reviews
Program: Child Nutrition Cluster (ALN 10.553 and 10.555)
Condition: An on-site review was not completed for all sites in which lunches were served.
Criteria: The District is required to complete an annual on-site review for all sites in which lunches are served.
Cause: Management did not consistently follow established policy.
Effect: On-site review required for a food serving location was not completed. In addition, non-compliance matters that may have been discovered during the on-site review may have been overlooked.
Questioned Costs: None.
Recommendation: We recommend that the District review their process for on-site reviews to ensure they are completed annually, that all requirements are met, and that deficiencies noted are addressed in a timely manner.
Management’s Resp: We are in agreement with this finding.
Finding 2023-002 – SPECIAL TESTS
Type: Significant Deficiency in Internal Control / Noncompliance – On-Site Reviews
Program: Child Nutrition Cluster (ALN 10.553 and 10.555)
Condition: An on-site review was not completed for all sites in which lunches were served.
Criteria: The District is required to complete an annual on-site review for all sites in which lunches are served.
Cause: Management did not consistently follow established policy.
Effect: On-site review required for a food serving location was not completed. In addition, non-compliance matters that may have been discovered during the on-site review may have been overlooked.
Questioned Costs: None.
Recommendation: We recommend that the District review their process for on-site reviews to ensure they are completed annually, that all requirements are met, and that deficiencies noted are addressed in a timely manner.
Management’s Resp: We are in agreement with this finding.
Finding 2023-003 – ELIGIBILITY
Type: Significant Deficiency in Internal Control – Eligibility
Program: Child Nutrition Cluster (ALN 10.553 and 10.555)
Condition: Of the 22 applications for reduced meals that were selected for testing, 3 did not document evidence of review by staff.
Criteria: The District is required to review all applications submitted for free and reduced meals to ensure the applications are completed as required and accurately determine eligibility.
Cause: Management did not consistently follow established policy.
Effect: Applications that are not reviewed for completeness and accuracy have the potential to incorrectly identify eligibility resulting in improper reimbursement claims.
Questioned Costs: None.
Recommendation: We recommend that the District review their process for preparing and reviewing applications and make the changes needed to ensure that all applications are reviewed, and evidence of the review is clearly indicated.
Management’s Resp: We are in agreement with this finding.
Finding 2023-003 – ELIGIBILITY
Type: Significant Deficiency in Internal Control – Eligibility
Program: Child Nutrition Cluster (ALN 10.553 and 10.555)
Condition: Of the 22 applications for reduced meals that were selected for testing, 3 did not document evidence of review by staff.
Criteria: The District is required to review all applications submitted for free and reduced meals to ensure the applications are completed as required and accurately determine eligibility.
Cause: Management did not consistently follow established policy.
Effect: Applications that are not reviewed for completeness and accuracy have the potential to incorrectly identify eligibility resulting in improper reimbursement claims.
Questioned Costs: None.
Recommendation: We recommend that the District review their process for preparing and reviewing applications and make the changes needed to ensure that all applications are reviewed, and evidence of the review is clearly indicated.
Management’s Resp: We are in agreement with this finding.
Finding 2023-003 – ELIGIBILITY
Type: Significant Deficiency in Internal Control – Eligibility
Program: Child Nutrition Cluster (ALN 10.553 and 10.555)
Condition: Of the 22 applications for reduced meals that were selected for testing, 3 did not document evidence of review by staff.
Criteria: The District is required to review all applications submitted for free and reduced meals to ensure the applications are completed as required and accurately determine eligibility.
Cause: Management did not consistently follow established policy.
Effect: Applications that are not reviewed for completeness and accuracy have the potential to incorrectly identify eligibility resulting in improper reimbursement claims.
Questioned Costs: None.
Recommendation: We recommend that the District review their process for preparing and reviewing applications and make the changes needed to ensure that all applications are reviewed, and evidence of the review is clearly indicated.
Management’s Resp: We are in agreement with this finding.
Finding 2023-003 – ELIGIBILITY
Type: Significant Deficiency in Internal Control – Eligibility
Program: Child Nutrition Cluster (ALN 10.553 and 10.555)
Condition: Of the 22 applications for reduced meals that were selected for testing, 3 did not document evidence of review by staff.
Criteria: The District is required to review all applications submitted for free and reduced meals to ensure the applications are completed as required and accurately determine eligibility.
Cause: Management did not consistently follow established policy.
Effect: Applications that are not reviewed for completeness and accuracy have the potential to incorrectly identify eligibility resulting in improper reimbursement claims.
Questioned Costs: None.
Recommendation: We recommend that the District review their process for preparing and reviewing applications and make the changes needed to ensure that all applications are reviewed, and evidence of the review is clearly indicated.
Management’s Resp: We are in agreement with this finding.
Finding 2023-003 – ELIGIBILITY
Type: Significant Deficiency in Internal Control – Eligibility
Program: Child Nutrition Cluster (ALN 10.553 and 10.555)
Condition: Of the 22 applications for reduced meals that were selected for testing, 3 did not document evidence of review by staff.
Criteria: The District is required to review all applications submitted for free and reduced meals to ensure the applications are completed as required and accurately determine eligibility.
Cause: Management did not consistently follow established policy.
Effect: Applications that are not reviewed for completeness and accuracy have the potential to incorrectly identify eligibility resulting in improper reimbursement claims.
Questioned Costs: None.
Recommendation: We recommend that the District review their process for preparing and reviewing applications and make the changes needed to ensure that all applications are reviewed, and evidence of the review is clearly indicated.
Management’s Resp: We are in agreement with this finding.
Finding 2023-004 – REPORTING (repeat finding)
Type: Material weakness in Internal Control – Reporting
Program: Child Nutrition Cluster (ALN 10.553 and 10.555)
Condition: In six of the eleven months tested, the number of meals included on the reimbursement claim reports were not supported by the District’s internal count sheets.
Criteria: The District is required to claim meals served, by category, based on reports provided from individual meal serve counts.
Cause: Management oversight.
Effect: The District underclaimed reimbursements from August 2022 through January 2023 by a material amount. This issue was discovered and corrected in February 2023 and corrected meal claims for reimbursement were submitted.
Questioned Costs: None.
Recommendation: We recommend that the District review their process of reporting meal claims and make the necessary changes to ensure that all meals claimed for reimbursement agree to the District’s internal report of meals served.
Management’s Resp: We are in agreement with this finding
Finding 2023-004 – REPORTING (repeat finding)
Type: Material weakness in Internal Control – Reporting
Program: Child Nutrition Cluster (ALN 10.553 and 10.555)
Condition: In six of the eleven months tested, the number of meals included on the reimbursement claim reports were not supported by the District’s internal count sheets.
Criteria: The District is required to claim meals served, by category, based on reports provided from individual meal serve counts.
Cause: Management oversight.
Effect: The District underclaimed reimbursements from August 2022 through January 2023 by a material amount. This issue was discovered and corrected in February 2023 and corrected meal claims for reimbursement were submitted.
Questioned Costs: None.
Recommendation: We recommend that the District review their process of reporting meal claims and make the necessary changes to ensure that all meals claimed for reimbursement agree to the District’s internal report of meals served.
Management’s Resp: We are in agreement with this finding
Finding 2023-004 – REPORTING (repeat finding)
Type: Material weakness in Internal Control – Reporting
Program: Child Nutrition Cluster (ALN 10.553 and 10.555)
Condition: In six of the eleven months tested, the number of meals included on the reimbursement claim reports were not supported by the District’s internal count sheets.
Criteria: The District is required to claim meals served, by category, based on reports provided from individual meal serve counts.
Cause: Management oversight.
Effect: The District underclaimed reimbursements from August 2022 through January 2023 by a material amount. This issue was discovered and corrected in February 2023 and corrected meal claims for reimbursement were submitted.
Questioned Costs: None.
Recommendation: We recommend that the District review their process of reporting meal claims and make the necessary changes to ensure that all meals claimed for reimbursement agree to the District’s internal report of meals served.
Management’s Resp: We are in agreement with this finding
Finding 2023-004 – REPORTING (repeat finding)
Type: Material weakness in Internal Control – Reporting
Program: Child Nutrition Cluster (ALN 10.553 and 10.555)
Condition: In six of the eleven months tested, the number of meals included on the reimbursement claim reports were not supported by the District’s internal count sheets.
Criteria: The District is required to claim meals served, by category, based on reports provided from individual meal serve counts.
Cause: Management oversight.
Effect: The District underclaimed reimbursements from August 2022 through January 2023 by a material amount. This issue was discovered and corrected in February 2023 and corrected meal claims for reimbursement were submitted.
Questioned Costs: None.
Recommendation: We recommend that the District review their process of reporting meal claims and make the necessary changes to ensure that all meals claimed for reimbursement agree to the District’s internal report of meals served.
Management’s Resp: We are in agreement with this finding
Finding 2023-004 – REPORTING (repeat finding)
Type: Material weakness in Internal Control – Reporting
Program: Child Nutrition Cluster (ALN 10.553 and 10.555)
Condition: In six of the eleven months tested, the number of meals included on the reimbursement claim reports were not supported by the District’s internal count sheets.
Criteria: The District is required to claim meals served, by category, based on reports provided from individual meal serve counts.
Cause: Management oversight.
Effect: The District underclaimed reimbursements from August 2022 through January 2023 by a material amount. This issue was discovered and corrected in February 2023 and corrected meal claims for reimbursement were submitted.
Questioned Costs: None.
Recommendation: We recommend that the District review their process of reporting meal claims and make the necessary changes to ensure that all meals claimed for reimbursement agree to the District’s internal report of meals served.
Management’s Resp: We are in agreement with this finding
Finding 2023-002 – SPECIAL TESTS
Type: Significant Deficiency in Internal Control / Noncompliance – On-Site Reviews
Program: Child Nutrition Cluster (ALN 10.553 and 10.555)
Condition: An on-site review was not completed for all sites in which lunches were served.
Criteria: The District is required to complete an annual on-site review for all sites in which lunches are served.
Cause: Management did not consistently follow established policy.
Effect: On-site review required for a food serving location was not completed. In addition, non-compliance matters that may have been discovered during the on-site review may have been overlooked.
Questioned Costs: None.
Recommendation: We recommend that the District review their process for on-site reviews to ensure they are completed annually, that all requirements are met, and that deficiencies noted are addressed in a timely manner.
Management’s Resp: We are in agreement with this finding.
Finding 2023-002 – SPECIAL TESTS
Type: Significant Deficiency in Internal Control / Noncompliance – On-Site Reviews
Program: Child Nutrition Cluster (ALN 10.553 and 10.555)
Condition: An on-site review was not completed for all sites in which lunches were served.
Criteria: The District is required to complete an annual on-site review for all sites in which lunches are served.
Cause: Management did not consistently follow established policy.
Effect: On-site review required for a food serving location was not completed. In addition, non-compliance matters that may have been discovered during the on-site review may have been overlooked.
Questioned Costs: None.
Recommendation: We recommend that the District review their process for on-site reviews to ensure they are completed annually, that all requirements are met, and that deficiencies noted are addressed in a timely manner.
Management’s Resp: We are in agreement with this finding.
Finding 2023-002 – SPECIAL TESTS
Type: Significant Deficiency in Internal Control / Noncompliance – On-Site Reviews
Program: Child Nutrition Cluster (ALN 10.553 and 10.555)
Condition: An on-site review was not completed for all sites in which lunches were served.
Criteria: The District is required to complete an annual on-site review for all sites in which lunches are served.
Cause: Management did not consistently follow established policy.
Effect: On-site review required for a food serving location was not completed. In addition, non-compliance matters that may have been discovered during the on-site review may have been overlooked.
Questioned Costs: None.
Recommendation: We recommend that the District review their process for on-site reviews to ensure they are completed annually, that all requirements are met, and that deficiencies noted are addressed in a timely manner.
Management’s Resp: We are in agreement with this finding.
Finding 2023-002 – SPECIAL TESTS
Type: Significant Deficiency in Internal Control / Noncompliance – On-Site Reviews
Program: Child Nutrition Cluster (ALN 10.553 and 10.555)
Condition: An on-site review was not completed for all sites in which lunches were served.
Criteria: The District is required to complete an annual on-site review for all sites in which lunches are served.
Cause: Management did not consistently follow established policy.
Effect: On-site review required for a food serving location was not completed. In addition, non-compliance matters that may have been discovered during the on-site review may have been overlooked.
Questioned Costs: None.
Recommendation: We recommend that the District review their process for on-site reviews to ensure they are completed annually, that all requirements are met, and that deficiencies noted are addressed in a timely manner.
Management’s Resp: We are in agreement with this finding.
Finding 2023-002 – SPECIAL TESTS
Type: Significant Deficiency in Internal Control / Noncompliance – On-Site Reviews
Program: Child Nutrition Cluster (ALN 10.553 and 10.555)
Condition: An on-site review was not completed for all sites in which lunches were served.
Criteria: The District is required to complete an annual on-site review for all sites in which lunches are served.
Cause: Management did not consistently follow established policy.
Effect: On-site review required for a food serving location was not completed. In addition, non-compliance matters that may have been discovered during the on-site review may have been overlooked.
Questioned Costs: None.
Recommendation: We recommend that the District review their process for on-site reviews to ensure they are completed annually, that all requirements are met, and that deficiencies noted are addressed in a timely manner.
Management’s Resp: We are in agreement with this finding.
Finding 2023-003 – ELIGIBILITY
Type: Significant Deficiency in Internal Control – Eligibility
Program: Child Nutrition Cluster (ALN 10.553 and 10.555)
Condition: Of the 22 applications for reduced meals that were selected for testing, 3 did not document evidence of review by staff.
Criteria: The District is required to review all applications submitted for free and reduced meals to ensure the applications are completed as required and accurately determine eligibility.
Cause: Management did not consistently follow established policy.
Effect: Applications that are not reviewed for completeness and accuracy have the potential to incorrectly identify eligibility resulting in improper reimbursement claims.
Questioned Costs: None.
Recommendation: We recommend that the District review their process for preparing and reviewing applications and make the changes needed to ensure that all applications are reviewed, and evidence of the review is clearly indicated.
Management’s Resp: We are in agreement with this finding.
Finding 2023-003 – ELIGIBILITY
Type: Significant Deficiency in Internal Control – Eligibility
Program: Child Nutrition Cluster (ALN 10.553 and 10.555)
Condition: Of the 22 applications for reduced meals that were selected for testing, 3 did not document evidence of review by staff.
Criteria: The District is required to review all applications submitted for free and reduced meals to ensure the applications are completed as required and accurately determine eligibility.
Cause: Management did not consistently follow established policy.
Effect: Applications that are not reviewed for completeness and accuracy have the potential to incorrectly identify eligibility resulting in improper reimbursement claims.
Questioned Costs: None.
Recommendation: We recommend that the District review their process for preparing and reviewing applications and make the changes needed to ensure that all applications are reviewed, and evidence of the review is clearly indicated.
Management’s Resp: We are in agreement with this finding.
Finding 2023-003 – ELIGIBILITY
Type: Significant Deficiency in Internal Control – Eligibility
Program: Child Nutrition Cluster (ALN 10.553 and 10.555)
Condition: Of the 22 applications for reduced meals that were selected for testing, 3 did not document evidence of review by staff.
Criteria: The District is required to review all applications submitted for free and reduced meals to ensure the applications are completed as required and accurately determine eligibility.
Cause: Management did not consistently follow established policy.
Effect: Applications that are not reviewed for completeness and accuracy have the potential to incorrectly identify eligibility resulting in improper reimbursement claims.
Questioned Costs: None.
Recommendation: We recommend that the District review their process for preparing and reviewing applications and make the changes needed to ensure that all applications are reviewed, and evidence of the review is clearly indicated.
Management’s Resp: We are in agreement with this finding.
Finding 2023-003 – ELIGIBILITY
Type: Significant Deficiency in Internal Control – Eligibility
Program: Child Nutrition Cluster (ALN 10.553 and 10.555)
Condition: Of the 22 applications for reduced meals that were selected for testing, 3 did not document evidence of review by staff.
Criteria: The District is required to review all applications submitted for free and reduced meals to ensure the applications are completed as required and accurately determine eligibility.
Cause: Management did not consistently follow established policy.
Effect: Applications that are not reviewed for completeness and accuracy have the potential to incorrectly identify eligibility resulting in improper reimbursement claims.
Questioned Costs: None.
Recommendation: We recommend that the District review their process for preparing and reviewing applications and make the changes needed to ensure that all applications are reviewed, and evidence of the review is clearly indicated.
Management’s Resp: We are in agreement with this finding.
Finding 2023-003 – ELIGIBILITY
Type: Significant Deficiency in Internal Control – Eligibility
Program: Child Nutrition Cluster (ALN 10.553 and 10.555)
Condition: Of the 22 applications for reduced meals that were selected for testing, 3 did not document evidence of review by staff.
Criteria: The District is required to review all applications submitted for free and reduced meals to ensure the applications are completed as required and accurately determine eligibility.
Cause: Management did not consistently follow established policy.
Effect: Applications that are not reviewed for completeness and accuracy have the potential to incorrectly identify eligibility resulting in improper reimbursement claims.
Questioned Costs: None.
Recommendation: We recommend that the District review their process for preparing and reviewing applications and make the changes needed to ensure that all applications are reviewed, and evidence of the review is clearly indicated.
Management’s Resp: We are in agreement with this finding.
Finding 2023-004 – REPORTING (repeat finding)
Type: Material weakness in Internal Control – Reporting
Program: Child Nutrition Cluster (ALN 10.553 and 10.555)
Condition: In six of the eleven months tested, the number of meals included on the reimbursement claim reports were not supported by the District’s internal count sheets.
Criteria: The District is required to claim meals served, by category, based on reports provided from individual meal serve counts.
Cause: Management oversight.
Effect: The District underclaimed reimbursements from August 2022 through January 2023 by a material amount. This issue was discovered and corrected in February 2023 and corrected meal claims for reimbursement were submitted.
Questioned Costs: None.
Recommendation: We recommend that the District review their process of reporting meal claims and make the necessary changes to ensure that all meals claimed for reimbursement agree to the District’s internal report of meals served.
Management’s Resp: We are in agreement with this finding
Finding 2023-004 – REPORTING (repeat finding)
Type: Material weakness in Internal Control – Reporting
Program: Child Nutrition Cluster (ALN 10.553 and 10.555)
Condition: In six of the eleven months tested, the number of meals included on the reimbursement claim reports were not supported by the District’s internal count sheets.
Criteria: The District is required to claim meals served, by category, based on reports provided from individual meal serve counts.
Cause: Management oversight.
Effect: The District underclaimed reimbursements from August 2022 through January 2023 by a material amount. This issue was discovered and corrected in February 2023 and corrected meal claims for reimbursement were submitted.
Questioned Costs: None.
Recommendation: We recommend that the District review their process of reporting meal claims and make the necessary changes to ensure that all meals claimed for reimbursement agree to the District’s internal report of meals served.
Management’s Resp: We are in agreement with this finding
Finding 2023-004 – REPORTING (repeat finding)
Type: Material weakness in Internal Control – Reporting
Program: Child Nutrition Cluster (ALN 10.553 and 10.555)
Condition: In six of the eleven months tested, the number of meals included on the reimbursement claim reports were not supported by the District’s internal count sheets.
Criteria: The District is required to claim meals served, by category, based on reports provided from individual meal serve counts.
Cause: Management oversight.
Effect: The District underclaimed reimbursements from August 2022 through January 2023 by a material amount. This issue was discovered and corrected in February 2023 and corrected meal claims for reimbursement were submitted.
Questioned Costs: None.
Recommendation: We recommend that the District review their process of reporting meal claims and make the necessary changes to ensure that all meals claimed for reimbursement agree to the District’s internal report of meals served.
Management’s Resp: We are in agreement with this finding
Finding 2023-004 – REPORTING (repeat finding)
Type: Material weakness in Internal Control – Reporting
Program: Child Nutrition Cluster (ALN 10.553 and 10.555)
Condition: In six of the eleven months tested, the number of meals included on the reimbursement claim reports were not supported by the District’s internal count sheets.
Criteria: The District is required to claim meals served, by category, based on reports provided from individual meal serve counts.
Cause: Management oversight.
Effect: The District underclaimed reimbursements from August 2022 through January 2023 by a material amount. This issue was discovered and corrected in February 2023 and corrected meal claims for reimbursement were submitted.
Questioned Costs: None.
Recommendation: We recommend that the District review their process of reporting meal claims and make the necessary changes to ensure that all meals claimed for reimbursement agree to the District’s internal report of meals served.
Management’s Resp: We are in agreement with this finding
Finding 2023-004 – REPORTING (repeat finding)
Type: Material weakness in Internal Control – Reporting
Program: Child Nutrition Cluster (ALN 10.553 and 10.555)
Condition: In six of the eleven months tested, the number of meals included on the reimbursement claim reports were not supported by the District’s internal count sheets.
Criteria: The District is required to claim meals served, by category, based on reports provided from individual meal serve counts.
Cause: Management oversight.
Effect: The District underclaimed reimbursements from August 2022 through January 2023 by a material amount. This issue was discovered and corrected in February 2023 and corrected meal claims for reimbursement were submitted.
Questioned Costs: None.
Recommendation: We recommend that the District review their process of reporting meal claims and make the necessary changes to ensure that all meals claimed for reimbursement agree to the District’s internal report of meals served.
Management’s Resp: We are in agreement with this finding