Audit 24171

Reporting Significant Deficiency in Internal Control over Compliance ? Lack of report review Criteria ? Uniform Guidance set forth the standards that non-federal entities other than states must follow when operating federal programs and the required procedures. Condition ? In our testing of reporting, it was identified that there is no formal review of the meal claim summary reports that are submitted on a monthly basis for meal reimbursement. Cause ? One individual is responsible for preparing the reports and submitting them to the state. Also, there is no formal process to review the monthly reports before submission. Questioned Costs ? None reported Repeat Finding from Prior Years ? Not a repeat finding Effect ? No formal review could adversely affect the District's ability to detect misstatements in claim counts that could result in monetary corrections being necessary. Recommendation ? We recommend that management establish a formal process to review the meal claims summary report on a monthly basis before submission in order to verify the meal counts and ensure there are no errors. Views of Responsible Officials ? There is no disagreement with the audit finding.

Reporting Significant Deficiency in Internal Control over Compliance ? Lack of report review Criteria ? Uniform Guidance set forth the standards that non-federal entities other than states must follow when operating federal programs and the required procedures. Condition ? In our testing of reporting, it was identified that there is no formal review of the meal claim summary reports that are submitted on a monthly basis for meal reimbursement. Cause ? One individual is responsible for preparing the reports and submitting them to the state. Also, there is no formal process to review the monthly reports before submission. Questioned Costs ? None reported Repeat Finding from Prior Years ? Not a repeat finding Effect ? No formal review could adversely affect the District's ability to detect misstatements in claim counts that could result in monetary corrections being necessary. Recommendation ? We recommend that management establish a formal process to review the meal claims summary report on a monthly basis before submission in order to verify the meal counts and ensure there are no errors. Views of Responsible Officials ? There is no disagreement with the audit finding.

Reporting Significant Deficiency in Internal Control over Compliance ? Lack of report review Criteria ? Uniform Guidance set forth the standards that non-federal entities other than states must follow when operating federal programs and the required procedures. Condition ? In our testing of reporting, it was identified that there is no formal review of the meal claim summary reports that are submitted on a monthly basis for meal reimbursement. Cause ? One individual is responsible for preparing the reports and submitting them to the state. Also, there is no formal process to review the monthly reports before submission. Questioned Costs ? None reported Repeat Finding from Prior Years ? Not a repeat finding Effect ? No formal review could adversely affect the District's ability to detect misstatements in claim counts that could result in monetary corrections being necessary. Recommendation ? We recommend that management establish a formal process to review the meal claims summary report on a monthly basis before submission in order to verify the meal counts and ensure there are no errors. Views of Responsible Officials ? There is no disagreement with the audit finding.

Reporting Significant Deficiency in Internal Control over Compliance ? Lack of report review Criteria ? Uniform Guidance set forth the standards that non-federal entities other than states must follow when operating federal programs and the required procedures. Condition ? In our testing of reporting, it was identified that there is no formal review of the meal claim summary reports that are submitted on a monthly basis for meal reimbursement. Cause ? One individual is responsible for preparing the reports and submitting them to the state. Also, there is no formal process to review the monthly reports before submission. Questioned Costs ? None reported Repeat Finding from Prior Years ? Not a repeat finding Effect ? No formal review could adversely affect the District's ability to detect misstatements in claim counts that could result in monetary corrections being necessary. Recommendation ? We recommend that management establish a formal process to review the meal claims summary report on a monthly basis before submission in order to verify the meal counts and ensure there are no errors. Views of Responsible Officials ? There is no disagreement with the audit finding.

Reporting Significant Deficiency in Internal Control over Compliance ? Lack of report review Criteria ? Uniform Guidance set forth the standards that non-federal entities other than states must follow when operating federal programs and the required procedures. Condition ? In our testing of reporting, it was identified that there is no formal review of the meal claim summary reports that are submitted on a monthly basis for meal reimbursement. Cause ? One individual is responsible for preparing the reports and submitting them to the state. Also, there is no formal process to review the monthly reports before submission. Questioned Costs ? None reported Repeat Finding from Prior Years ? Not a repeat finding Effect ? No formal review could adversely affect the District's ability to detect misstatements in claim counts that could result in monetary corrections being necessary. Recommendation ? We recommend that management establish a formal process to review the meal claims summary report on a monthly basis before submission in order to verify the meal counts and ensure there are no errors. Views of Responsible Officials ? There is no disagreement with the audit finding.

Reporting Significant Deficiency in Internal Control over Compliance ? Lack of report review Criteria ? Uniform Guidance set forth the standards that non-federal entities other than states must follow when operating federal programs and the required procedures. Condition ? In our testing of reporting, it was identified that there is no formal review of the meal claim summary reports that are submitted on a monthly basis for meal reimbursement. Cause ? One individual is responsible for preparing the reports and submitting them to the state. Also, there is no formal process to review the monthly reports before submission. Questioned Costs ? None reported Repeat Finding from Prior Years ? Not a repeat finding Effect ? No formal review could adversely affect the District's ability to detect misstatements in claim counts that could result in monetary corrections being necessary. Recommendation ? We recommend that management establish a formal process to review the meal claims summary report on a monthly basis before submission in order to verify the meal counts and ensure there are no errors. Views of Responsible Officials ? There is no disagreement with the audit finding.