Child Nutrition Cluster ? School Nutrition Program ? Assistance Listing #10.555 and Summer Food Service Program ? Assistance Listing #10.559 2022-004 ? Material Weakness in Controls over Compliance and Compliance Finding: Activities Allowed or Unallowed This is a repeat of prior year finding 2021-005 Conditions: The Schools failed to maintain full and accurate records of the number of meals served as a basis for the claim for reimbursement. The total monthly counts of meals served that was reported could not be reliably substantiated. The amount of meals submitted for reimbursement were higher than the daily or weekly count sheets maintained. Criteria: Part 4, Recordkeeping Requirements of the Permanent Agreement for the National School Lunch/USDA Foods Distribution Special Milk, Afterschool Snack, and Breakfast Programs stipulates the following: ?The Sponsor must keep full and accurate records of the Breakfast, Lunch, Afterschool Snack and Special Milk Programs to serve as a basis for the claim for reimbursement and for audit and review purposes. The records are to be kept three years after the date of the final claim for reimbursement for the fiscal year to which they pertain or as long as there are unresolved audit findings or investigations related to those records.? ?Meal Service: 1. Daily number of breakfasts, lunches, afterschool snacks, and special milk served to children. 2. Daily number of breakfasts, lunches, afterschool snacks, and special milk served free or at reduced price. 3. Daily number of breakfasts, lunches, afterschool snacks and milk served to adults. 4. Daily amounts of food prepared and served (production records). 5. Daily attendance sheets/rosters for afterschool care programs serving snacks.? Cause: The food program expanded as the eligibility requirements were waived during the COVID-19 pandemic. Prior to the expansion of the program, the Schools electronically tracked meals served to eligible students. During the pandemic, eligibility requirements were waived and the priority was to get food to students quickly. At this time, the Schools converted to paper count sheets at each location distributing food. The procedures for reviewing, accumulating and maintaining the paper count sheets appear to have been ineffective. Context: A sample of ten months of lunches and five months of breakfasts spread over nine sites of food distribution were selected from a population of 145. The number of lunches reported for the ten sampled was 21,524. The number of lunches supported with count sheets was 21,221. The five sampled months of breakfasts reported 3,804 served. These months were supported by count sheets totaling 964. The various sites operate under agreements with the two high schools, West Catholic High School and Catholic Central High School. West Catholic operates six sites in addition to the high school. The sample tested 12 months distributed across these seven sites. West Catholic reported 19,171 meals for these twelve months. The observed count sheets supported 16,305 meals, which is an error rate of 16%. West Catholic High School received reimbursement of $701,916 for the year ended June 30, 2022. Questioned Costs: $105,144 Catholic Central High School operated one site in addition to the high school. The sample tested four months across these two sites. Catholic Central reported 6,488 meals for these four months. The observed count sheets supported 6,481 meals, which is an error rate of >1%. Catholic Central High School received reimbursement of $309,494 for the year ended June 30, 2022. Questioned Costs: $334 Recommendations: We recommend the following processes be implemented: ? When possible, utilize the electronic software in service prior to the pandemic ? Individual count sheets, whether daily or weekly sheets, should be maintained for each area where food is distributed. This could be the cafeteria or classroom. ? Each individual counting the meals served must count the students as the food is distributed, sign and date the count sheet the day the sheet is completed. ? The director of the program should sign the count sheet to document approval and agreement to production reports. ? The count sheets for each location must be organized in a manner sufficient to support the monthly request for reimbursement. This calculation must be maintained for the required time period (three years from the date of the final claim for reimbursement for the fiscal year to which the claim pertains). Views of Responsible Officials and Planned Corrective Actions: We concur with the findings of the auditors. We have developed a plan to address the findings, and are actively working to implement that plan. The corrective action plan is attached to this report.
Child Nutrition Cluster ?School Nutrition Program ? Assistance Listing #10.555 and Summer Food Service Program ? Assistance Listing #10.559 2022-005 ? Significant Deficiency in Controls over Compliance and Compliance Finding: Administrative Requirements of Uniform Guidance ? Administrative Policies This is a repeat of prior year finding 2021-006 Conditions and Criteria: Written policies associated with financial management, allowable costs, cash management, procurement and compensation are in need of adoption and enhancement to meet the administrative requirements of Uniform Guidance (2 CFR 200). Cause/Context: The Catholic Secondary Schools of the Diocese of Grand Rapids have limited written policies and procedures that are applicable to federal awards and address the direct and material compliance matters important to the major federal program. In addition, there are unique policy requirements of Uniform Guidance related to financial management, allowable costs, cash management and procurement that are relevant to the Schools? federal programs. Recommendations: The Catholic Secondary Schools of the Diocese of Grand Rapids should adopt the following written policies and updates: ? Financial Management (2 CFR 200.302) The financial management policy should include records documenting compliance, and the tracking of funds to determine that expenditures are in accordance with the terms and conditions of the federal awards. The financial management and reporting system must provide the following: ? Identification - Title of the award, CFDA number ? Complete disclosure of accurate and current financial results of each federal award ? Source and application of funds for federal award activity ? Record retention and access ? define the time period for which records must be kept (can vary by grant agreement), and who has the ability access the records (?200.333 - ?200.337) ? Written procedure to implement cash management requirements (see below) ? Written procedures for determining the allowability of costs (see below) ? Cash Management (2 CFR 200.305) A written policy is required by Uniform Guidance detailing the Schools? procedures to minimize the time that elapses between draw and expenditure of federal dollars. ? Allowable Costs (2 CFR 200.302(b)(7)) The Schools must have written procedures for determining the allowability of costs in accordance with Subpart E - Cost Principles of Uniform Guidance and the terms and conditions of the Federal award. This includes the determination of allowable costs and the review of this determination. The standard assumes policies and procedures are in place for disbursements, and the allowable cost policy will demonstrate how the Schools ensure compliance. The criteria for costs to be considered allowable are documented within 2 CFR 200.403. ? Procurement Standards (2 CFR 200.317 ? 200.326) The Schools must have a written policy that promotes full and open vendor competition, conflict of interest policies should cover employees as well as the organization, and general purchase requirements with specific thresholds as set forth by the Uniform Guidance. There are five allowable procurement methods as described in ?200.320. ? Policy Guide (2 CFR 200.400) In summary, the Schools must have written policies that document the efficient and effective administration of federal awards through sound management practices. The Schools have the primary responsibility for employing whatever form of sound organization and management techniques may be necessary to assure proper and efficient administration of the federal awards. The accounting practices must be consistent with Uniform Guidance cost principles, support the accumulation of costs as required, and must provide for adequate documentation to support costs charged to the federal award. Views of Responsible Officials and Planned Corrective Actions: Child Nutrition Cluster ?School Nutrition Program ? Assistance Listing #10.555 and Summer Food Service Program ? Assistance Listing #10.559 2022-005 ? Significant Deficiency in Controls over Compliance and Compliance Finding: Administrative Requirements of Uniform Guidance ? Administrative Policies This is also a compliance finding, not just controls - UPDATED This is a repeat of prior year finding 2021-006 Conditions and Criteria: Written policies associated with financial management, allowable costs, cash management, procurement and compensation are in need of adoption and enhancement to meet the administrative requirements of Uniform Guidance (2 CFR 200). Cause/Context: The Catholic Secondary Schools of the Diocese of Grand Rapids have limited written policies and procedures that are applicable to federal awards and address the direct and material compliance matters important to the major federal program. In addition, there are unique policy requirements of Uniform Guidance related to financial management, allowable costs, cash management and procurement that are relevant to the Schools? federal programs. Recommendations: The Catholic Secondary Schools of the Diocese of Grand Rapids should adopt the following written policies and updates: ? Financial Management (2 CFR 200.302) The financial management policy should include records documenting compliance, and the tracking of funds to determine that expenditures are in accordance with the terms and conditions of the federal awards. The financial management and reporting system must provide the following: ? Identification - Title of the award, CFDA number ? Complete disclosure of accurate and current financial results of each federal award ? Source and application of funds for federal award activity ? Record retention and access ? define the time period for which records must be kept (can vary by grant agreement), and who has the ability access the records (?200.333 - ?200.337) ? Written procedure to implement cash management requirements (see below) ? Written procedures for determining the allowability of costs (see below) ? Cash Management (2 CFR 200.305) A written policy is required by Uniform Guidance detailing the Schools? procedures to minimize the time that elapses between draw and expenditure of federal dollars. ? Allowable Costs (2 CFR 200.302(b)(7)) The Schools must have written procedures for determining the allowability of costs in accordance with Subpart E - Cost Principles of Uniform Guidance and the terms and conditions of the Federal award. This includes the determination of allowable costs and the review of this determination. The standard assumes policies and procedures are in place for disbursements, and the allowable cost policy will demonstrate how the Schools ensure compliance. The criteria for costs to be considered allowable are documented within 2 CFR 200.403. ? Procurement Standards (2 CFR 200.317 ? 200.326) The Schools must have a written policy that promotes full and open vendor competition, conflict of interest policies should cover employees as well as the organization, and general purchase requirements with specific thresholds as set forth by the Uniform Guidance. There are five allowable procurement methods as described in ?200.320. ? Policy Guide (2 CFR 200.400) In summary, the Schools must have written policies that document the efficient and effective administration of federal awards through sound management practices. The Schools have the primary responsibility for employing whatever form of sound organization and management techniques may be necessary to assure proper and efficient administration of the federal awards. The accounting practices must be consistent with Uniform Guidance cost principles, support the accumulation of costs as required, and must provide for adequate documentation to support costs charged to the federal award. Views of Responsible Officials and Planned Corrective Actions: We concur with the findings of the auditors. We have developed a plan to address the findings, and are actively working to implement that plan. The corrective action plan is attached to this report.
Child Nutrition Cluster ?School Nutrition Program ? Assistance Listing #10.555 and Summer Food Service Program ? Assistance Listing #10.559 2022-006 ? Significant Deficiency in Controls over Compliance and Compliance Finding: Reporting Conditions and Criteria: Per the compliance supplement, schools must submit monthly claims for meals and snacks served to eligible students withing 60 days following the last day of the month covered by the claim. Cause/Context: During testing of timing of reporting it was noted that there were three instances of claims being made after the 60 day deadline. The August claim for the Summer Food Program for West Catholic was submitted on December 15, 2021 which is 106 days after August 31, 2021. The November claim for School Nutrition Program for both Catholic Central and West Catholic were submitted on January 31, 2022 which is 62 days after November 30, 2021. Recommendations: We recommend implementation of a documented tracking system for reports according to the deadlines provided by the funding entity. In the event an extension is necessary, that extension should be requested prior to the due date and should be documented. We also recommend that multiple people be involved in the reporting process, so that reports can still be filed timely in the event of unexpected absences or turnover in staff. Views of Responsible Officials and Planned Corrective Actions: We concur with the findings of the auditors. We have developed a plan to address the findings, and are actively working to implement that plan. The corrective action plan is attached to this report.
Child Nutrition Cluster ?School Nutrition Program ? Assistance Listing #10.555 and Summer Food Service Program ? Assistance Listing #10.559 2022-007 ? Significant Deficiency in Controls over Compliance and Compliance Finding: Double Reporting of Student Counts Conditions and Criteria: West Catholic schools has multiple grants they have applied for and are eligible to participate in. These grants include the School Nutrition Program, the Summer Food Service Program, and the Child Care and Adult Care Food Program. These programs all involve the food service programs operated by the schools associated with West Catholic Schools. These programs overlapped during August, February, and March. Cause/Context: During August the School Nutrition program and the Summer Food Service program were operating at the same time. This is reasonable given that school starts during the last week of August. There were two schools that claimed reimbursement for both the Summer Food Service and the School Nutrition program. These schools were Holy Trinity and West Catholic High School. The Summer Food Service program is eligible for Breakfast and Lunch which is also available from the School Nutrition Program. During August Holy Trinity had a count of 327 lunches served reported on the state?s website for both the School Nutrition Program and the Summer Food Service Program. During the same month, West Catholic High School reported 873 students being served lunch on for both the School Nutrition Program and the Summer Food Service Program. Both grants are reimbursed at the same rate. Questioned Costs: $5,181 During February and March the School Nutrition program and the Child Care and Adult Care Food programs both made claims. This is not unusual as the Child Care and Adult Care program operates before and after school hours. During February there were two schools that claimed reimbursement for both the School Nutrition program and the Child Care and Adult Care program. These schools were Our Lady of Consolation and St. Anthony of Padua. The Child Care and Adult Care program offers snack and supper services. During February, Our land of Consolation reported 302 snacks served for both the Child Care and Adult Care program and the School Nutrition program. During the same month St. Anthony of Padua reported 302 snacks for Child Care and Adult Care program and 305 for the School Nutrition program. During March, only St. Thomas The Apostle school claimed reimbursement for both the School Nutrition program and the Child Care and Adult Care program. The March claim for St. Thomas the Apostle included 331 students served reported to the Child Care and Adult Care program and the School Nutrition program. Questioned Costs: $935 Views of Responsible Officials and Planned Corrective Actions: We concur with the findings of the auditors. We have developed a plan to address the findings, and are actively working to implement that plan. The corrective action plan is attached to this report.
Child Nutrition Cluster ? School Nutrition Program ? Assistance Listing #10.555 and Summer Food Service Program ? Assistance Listing #10.559 2022-004 ? Material Weakness in Controls over Compliance and Compliance Finding: Activities Allowed or Unallowed This is a repeat of prior year finding 2021-005 Conditions: The Schools failed to maintain full and accurate records of the number of meals served as a basis for the claim for reimbursement. The total monthly counts of meals served that was reported could not be reliably substantiated. The amount of meals submitted for reimbursement were higher than the daily or weekly count sheets maintained. Criteria: Part 4, Recordkeeping Requirements of the Permanent Agreement for the National School Lunch/USDA Foods Distribution Special Milk, Afterschool Snack, and Breakfast Programs stipulates the following: ?The Sponsor must keep full and accurate records of the Breakfast, Lunch, Afterschool Snack and Special Milk Programs to serve as a basis for the claim for reimbursement and for audit and review purposes. The records are to be kept three years after the date of the final claim for reimbursement for the fiscal year to which they pertain or as long as there are unresolved audit findings or investigations related to those records.? ?Meal Service: 1. Daily number of breakfasts, lunches, afterschool snacks, and special milk served to children. 2. Daily number of breakfasts, lunches, afterschool snacks, and special milk served free or at reduced price. 3. Daily number of breakfasts, lunches, afterschool snacks and milk served to adults. 4. Daily amounts of food prepared and served (production records). 5. Daily attendance sheets/rosters for afterschool care programs serving snacks.? Cause: The food program expanded as the eligibility requirements were waived during the COVID-19 pandemic. Prior to the expansion of the program, the Schools electronically tracked meals served to eligible students. During the pandemic, eligibility requirements were waived and the priority was to get food to students quickly. At this time, the Schools converted to paper count sheets at each location distributing food. The procedures for reviewing, accumulating and maintaining the paper count sheets appear to have been ineffective. Context: A sample of ten months of lunches and five months of breakfasts spread over nine sites of food distribution were selected from a population of 145. The number of lunches reported for the ten sampled was 21,524. The number of lunches supported with count sheets was 21,221. The five sampled months of breakfasts reported 3,804 served. These months were supported by count sheets totaling 964. The various sites operate under agreements with the two high schools, West Catholic High School and Catholic Central High School. West Catholic operates six sites in addition to the high school. The sample tested 12 months distributed across these seven sites. West Catholic reported 19,171 meals for these twelve months. The observed count sheets supported 16,305 meals, which is an error rate of 16%. West Catholic High School received reimbursement of $701,916 for the year ended June 30, 2022. Questioned Costs: $105,144 Catholic Central High School operated one site in addition to the high school. The sample tested four months across these two sites. Catholic Central reported 6,488 meals for these four months. The observed count sheets supported 6,481 meals, which is an error rate of >1%. Catholic Central High School received reimbursement of $309,494 for the year ended June 30, 2022. Questioned Costs: $334 Recommendations: We recommend the following processes be implemented: ? When possible, utilize the electronic software in service prior to the pandemic ? Individual count sheets, whether daily or weekly sheets, should be maintained for each area where food is distributed. This could be the cafeteria or classroom. ? Each individual counting the meals served must count the students as the food is distributed, sign and date the count sheet the day the sheet is completed. ? The director of the program should sign the count sheet to document approval and agreement to production reports. ? The count sheets for each location must be organized in a manner sufficient to support the monthly request for reimbursement. This calculation must be maintained for the required time period (three years from the date of the final claim for reimbursement for the fiscal year to which the claim pertains). Views of Responsible Officials and Planned Corrective Actions: We concur with the findings of the auditors. We have developed a plan to address the findings, and are actively working to implement that plan. The corrective action plan is attached to this report.
Child Nutrition Cluster ?School Nutrition Program ? Assistance Listing #10.555 and Summer Food Service Program ? Assistance Listing #10.559 2022-005 ? Significant Deficiency in Controls over Compliance and Compliance Finding: Administrative Requirements of Uniform Guidance ? Administrative Policies This is a repeat of prior year finding 2021-006 Conditions and Criteria: Written policies associated with financial management, allowable costs, cash management, procurement and compensation are in need of adoption and enhancement to meet the administrative requirements of Uniform Guidance (2 CFR 200). Cause/Context: The Catholic Secondary Schools of the Diocese of Grand Rapids have limited written policies and procedures that are applicable to federal awards and address the direct and material compliance matters important to the major federal program. In addition, there are unique policy requirements of Uniform Guidance related to financial management, allowable costs, cash management and procurement that are relevant to the Schools? federal programs. Recommendations: The Catholic Secondary Schools of the Diocese of Grand Rapids should adopt the following written policies and updates: ? Financial Management (2 CFR 200.302) The financial management policy should include records documenting compliance, and the tracking of funds to determine that expenditures are in accordance with the terms and conditions of the federal awards. The financial management and reporting system must provide the following: ? Identification - Title of the award, CFDA number ? Complete disclosure of accurate and current financial results of each federal award ? Source and application of funds for federal award activity ? Record retention and access ? define the time period for which records must be kept (can vary by grant agreement), and who has the ability access the records (?200.333 - ?200.337) ? Written procedure to implement cash management requirements (see below) ? Written procedures for determining the allowability of costs (see below) ? Cash Management (2 CFR 200.305) A written policy is required by Uniform Guidance detailing the Schools? procedures to minimize the time that elapses between draw and expenditure of federal dollars. ? Allowable Costs (2 CFR 200.302(b)(7)) The Schools must have written procedures for determining the allowability of costs in accordance with Subpart E - Cost Principles of Uniform Guidance and the terms and conditions of the Federal award. This includes the determination of allowable costs and the review of this determination. The standard assumes policies and procedures are in place for disbursements, and the allowable cost policy will demonstrate how the Schools ensure compliance. The criteria for costs to be considered allowable are documented within 2 CFR 200.403. ? Procurement Standards (2 CFR 200.317 ? 200.326) The Schools must have a written policy that promotes full and open vendor competition, conflict of interest policies should cover employees as well as the organization, and general purchase requirements with specific thresholds as set forth by the Uniform Guidance. There are five allowable procurement methods as described in ?200.320. ? Policy Guide (2 CFR 200.400) In summary, the Schools must have written policies that document the efficient and effective administration of federal awards through sound management practices. The Schools have the primary responsibility for employing whatever form of sound organization and management techniques may be necessary to assure proper and efficient administration of the federal awards. The accounting practices must be consistent with Uniform Guidance cost principles, support the accumulation of costs as required, and must provide for adequate documentation to support costs charged to the federal award. Views of Responsible Officials and Planned Corrective Actions: Child Nutrition Cluster ?School Nutrition Program ? Assistance Listing #10.555 and Summer Food Service Program ? Assistance Listing #10.559 2022-005 ? Significant Deficiency in Controls over Compliance and Compliance Finding: Administrative Requirements of Uniform Guidance ? Administrative Policies This is also a compliance finding, not just controls - UPDATED This is a repeat of prior year finding 2021-006 Conditions and Criteria: Written policies associated with financial management, allowable costs, cash management, procurement and compensation are in need of adoption and enhancement to meet the administrative requirements of Uniform Guidance (2 CFR 200). Cause/Context: The Catholic Secondary Schools of the Diocese of Grand Rapids have limited written policies and procedures that are applicable to federal awards and address the direct and material compliance matters important to the major federal program. In addition, there are unique policy requirements of Uniform Guidance related to financial management, allowable costs, cash management and procurement that are relevant to the Schools? federal programs. Recommendations: The Catholic Secondary Schools of the Diocese of Grand Rapids should adopt the following written policies and updates: ? Financial Management (2 CFR 200.302) The financial management policy should include records documenting compliance, and the tracking of funds to determine that expenditures are in accordance with the terms and conditions of the federal awards. The financial management and reporting system must provide the following: ? Identification - Title of the award, CFDA number ? Complete disclosure of accurate and current financial results of each federal award ? Source and application of funds for federal award activity ? Record retention and access ? define the time period for which records must be kept (can vary by grant agreement), and who has the ability access the records (?200.333 - ?200.337) ? Written procedure to implement cash management requirements (see below) ? Written procedures for determining the allowability of costs (see below) ? Cash Management (2 CFR 200.305) A written policy is required by Uniform Guidance detailing the Schools? procedures to minimize the time that elapses between draw and expenditure of federal dollars. ? Allowable Costs (2 CFR 200.302(b)(7)) The Schools must have written procedures for determining the allowability of costs in accordance with Subpart E - Cost Principles of Uniform Guidance and the terms and conditions of the Federal award. This includes the determination of allowable costs and the review of this determination. The standard assumes policies and procedures are in place for disbursements, and the allowable cost policy will demonstrate how the Schools ensure compliance. The criteria for costs to be considered allowable are documented within 2 CFR 200.403. ? Procurement Standards (2 CFR 200.317 ? 200.326) The Schools must have a written policy that promotes full and open vendor competition, conflict of interest policies should cover employees as well as the organization, and general purchase requirements with specific thresholds as set forth by the Uniform Guidance. There are five allowable procurement methods as described in ?200.320. ? Policy Guide (2 CFR 200.400) In summary, the Schools must have written policies that document the efficient and effective administration of federal awards through sound management practices. The Schools have the primary responsibility for employing whatever form of sound organization and management techniques may be necessary to assure proper and efficient administration of the federal awards. The accounting practices must be consistent with Uniform Guidance cost principles, support the accumulation of costs as required, and must provide for adequate documentation to support costs charged to the federal award. Views of Responsible Officials and Planned Corrective Actions: We concur with the findings of the auditors. We have developed a plan to address the findings, and are actively working to implement that plan. The corrective action plan is attached to this report.
Child Nutrition Cluster ?School Nutrition Program ? Assistance Listing #10.555 and Summer Food Service Program ? Assistance Listing #10.559 2022-006 ? Significant Deficiency in Controls over Compliance and Compliance Finding: Reporting Conditions and Criteria: Per the compliance supplement, schools must submit monthly claims for meals and snacks served to eligible students withing 60 days following the last day of the month covered by the claim. Cause/Context: During testing of timing of reporting it was noted that there were three instances of claims being made after the 60 day deadline. The August claim for the Summer Food Program for West Catholic was submitted on December 15, 2021 which is 106 days after August 31, 2021. The November claim for School Nutrition Program for both Catholic Central and West Catholic were submitted on January 31, 2022 which is 62 days after November 30, 2021. Recommendations: We recommend implementation of a documented tracking system for reports according to the deadlines provided by the funding entity. In the event an extension is necessary, that extension should be requested prior to the due date and should be documented. We also recommend that multiple people be involved in the reporting process, so that reports can still be filed timely in the event of unexpected absences or turnover in staff. Views of Responsible Officials and Planned Corrective Actions: We concur with the findings of the auditors. We have developed a plan to address the findings, and are actively working to implement that plan. The corrective action plan is attached to this report.
Child Nutrition Cluster ?School Nutrition Program ? Assistance Listing #10.555 and Summer Food Service Program ? Assistance Listing #10.559 2022-007 ? Significant Deficiency in Controls over Compliance and Compliance Finding: Double Reporting of Student Counts Conditions and Criteria: West Catholic schools has multiple grants they have applied for and are eligible to participate in. These grants include the School Nutrition Program, the Summer Food Service Program, and the Child Care and Adult Care Food Program. These programs all involve the food service programs operated by the schools associated with West Catholic Schools. These programs overlapped during August, February, and March. Cause/Context: During August the School Nutrition program and the Summer Food Service program were operating at the same time. This is reasonable given that school starts during the last week of August. There were two schools that claimed reimbursement for both the Summer Food Service and the School Nutrition program. These schools were Holy Trinity and West Catholic High School. The Summer Food Service program is eligible for Breakfast and Lunch which is also available from the School Nutrition Program. During August Holy Trinity had a count of 327 lunches served reported on the state?s website for both the School Nutrition Program and the Summer Food Service Program. During the same month, West Catholic High School reported 873 students being served lunch on for both the School Nutrition Program and the Summer Food Service Program. Both grants are reimbursed at the same rate. Questioned Costs: $5,181 During February and March the School Nutrition program and the Child Care and Adult Care Food programs both made claims. This is not unusual as the Child Care and Adult Care program operates before and after school hours. During February there were two schools that claimed reimbursement for both the School Nutrition program and the Child Care and Adult Care program. These schools were Our Lady of Consolation and St. Anthony of Padua. The Child Care and Adult Care program offers snack and supper services. During February, Our land of Consolation reported 302 snacks served for both the Child Care and Adult Care program and the School Nutrition program. During the same month St. Anthony of Padua reported 302 snacks for Child Care and Adult Care program and 305 for the School Nutrition program. During March, only St. Thomas The Apostle school claimed reimbursement for both the School Nutrition program and the Child Care and Adult Care program. The March claim for St. Thomas the Apostle included 331 students served reported to the Child Care and Adult Care program and the School Nutrition program. Questioned Costs: $935 Views of Responsible Officials and Planned Corrective Actions: We concur with the findings of the auditors. We have developed a plan to address the findings, and are actively working to implement that plan. The corrective action plan is attached to this report.
Child Nutrition Cluster ? School Nutrition Program ? Assistance Listing #10.555 and Summer Food Service Program ? Assistance Listing #10.559 2022-004 ? Material Weakness in Controls over Compliance and Compliance Finding: Activities Allowed or Unallowed This is a repeat of prior year finding 2021-005 Conditions: The Schools failed to maintain full and accurate records of the number of meals served as a basis for the claim for reimbursement. The total monthly counts of meals served that was reported could not be reliably substantiated. The amount of meals submitted for reimbursement were higher than the daily or weekly count sheets maintained. Criteria: Part 4, Recordkeeping Requirements of the Permanent Agreement for the National School Lunch/USDA Foods Distribution Special Milk, Afterschool Snack, and Breakfast Programs stipulates the following: ?The Sponsor must keep full and accurate records of the Breakfast, Lunch, Afterschool Snack and Special Milk Programs to serve as a basis for the claim for reimbursement and for audit and review purposes. The records are to be kept three years after the date of the final claim for reimbursement for the fiscal year to which they pertain or as long as there are unresolved audit findings or investigations related to those records.? ?Meal Service: 1. Daily number of breakfasts, lunches, afterschool snacks, and special milk served to children. 2. Daily number of breakfasts, lunches, afterschool snacks, and special milk served free or at reduced price. 3. Daily number of breakfasts, lunches, afterschool snacks and milk served to adults. 4. Daily amounts of food prepared and served (production records). 5. Daily attendance sheets/rosters for afterschool care programs serving snacks.? Cause: The food program expanded as the eligibility requirements were waived during the COVID-19 pandemic. Prior to the expansion of the program, the Schools electronically tracked meals served to eligible students. During the pandemic, eligibility requirements were waived and the priority was to get food to students quickly. At this time, the Schools converted to paper count sheets at each location distributing food. The procedures for reviewing, accumulating and maintaining the paper count sheets appear to have been ineffective. Context: A sample of ten months of lunches and five months of breakfasts spread over nine sites of food distribution were selected from a population of 145. The number of lunches reported for the ten sampled was 21,524. The number of lunches supported with count sheets was 21,221. The five sampled months of breakfasts reported 3,804 served. These months were supported by count sheets totaling 964. The various sites operate under agreements with the two high schools, West Catholic High School and Catholic Central High School. West Catholic operates six sites in addition to the high school. The sample tested 12 months distributed across these seven sites. West Catholic reported 19,171 meals for these twelve months. The observed count sheets supported 16,305 meals, which is an error rate of 16%. West Catholic High School received reimbursement of $701,916 for the year ended June 30, 2022. Questioned Costs: $105,144 Catholic Central High School operated one site in addition to the high school. The sample tested four months across these two sites. Catholic Central reported 6,488 meals for these four months. The observed count sheets supported 6,481 meals, which is an error rate of >1%. Catholic Central High School received reimbursement of $309,494 for the year ended June 30, 2022. Questioned Costs: $334 Recommendations: We recommend the following processes be implemented: ? When possible, utilize the electronic software in service prior to the pandemic ? Individual count sheets, whether daily or weekly sheets, should be maintained for each area where food is distributed. This could be the cafeteria or classroom. ? Each individual counting the meals served must count the students as the food is distributed, sign and date the count sheet the day the sheet is completed. ? The director of the program should sign the count sheet to document approval and agreement to production reports. ? The count sheets for each location must be organized in a manner sufficient to support the monthly request for reimbursement. This calculation must be maintained for the required time period (three years from the date of the final claim for reimbursement for the fiscal year to which the claim pertains). Views of Responsible Officials and Planned Corrective Actions: We concur with the findings of the auditors. We have developed a plan to address the findings, and are actively working to implement that plan. The corrective action plan is attached to this report.
Child Nutrition Cluster ?School Nutrition Program ? Assistance Listing #10.555 and Summer Food Service Program ? Assistance Listing #10.559 2022-005 ? Significant Deficiency in Controls over Compliance and Compliance Finding: Administrative Requirements of Uniform Guidance ? Administrative Policies This is a repeat of prior year finding 2021-006 Conditions and Criteria: Written policies associated with financial management, allowable costs, cash management, procurement and compensation are in need of adoption and enhancement to meet the administrative requirements of Uniform Guidance (2 CFR 200). Cause/Context: The Catholic Secondary Schools of the Diocese of Grand Rapids have limited written policies and procedures that are applicable to federal awards and address the direct and material compliance matters important to the major federal program. In addition, there are unique policy requirements of Uniform Guidance related to financial management, allowable costs, cash management and procurement that are relevant to the Schools? federal programs. Recommendations: The Catholic Secondary Schools of the Diocese of Grand Rapids should adopt the following written policies and updates: ? Financial Management (2 CFR 200.302) The financial management policy should include records documenting compliance, and the tracking of funds to determine that expenditures are in accordance with the terms and conditions of the federal awards. The financial management and reporting system must provide the following: ? Identification - Title of the award, CFDA number ? Complete disclosure of accurate and current financial results of each federal award ? Source and application of funds for federal award activity ? Record retention and access ? define the time period for which records must be kept (can vary by grant agreement), and who has the ability access the records (?200.333 - ?200.337) ? Written procedure to implement cash management requirements (see below) ? Written procedures for determining the allowability of costs (see below) ? Cash Management (2 CFR 200.305) A written policy is required by Uniform Guidance detailing the Schools? procedures to minimize the time that elapses between draw and expenditure of federal dollars. ? Allowable Costs (2 CFR 200.302(b)(7)) The Schools must have written procedures for determining the allowability of costs in accordance with Subpart E - Cost Principles of Uniform Guidance and the terms and conditions of the Federal award. This includes the determination of allowable costs and the review of this determination. The standard assumes policies and procedures are in place for disbursements, and the allowable cost policy will demonstrate how the Schools ensure compliance. The criteria for costs to be considered allowable are documented within 2 CFR 200.403. ? Procurement Standards (2 CFR 200.317 ? 200.326) The Schools must have a written policy that promotes full and open vendor competition, conflict of interest policies should cover employees as well as the organization, and general purchase requirements with specific thresholds as set forth by the Uniform Guidance. There are five allowable procurement methods as described in ?200.320. ? Policy Guide (2 CFR 200.400) In summary, the Schools must have written policies that document the efficient and effective administration of federal awards through sound management practices. The Schools have the primary responsibility for employing whatever form of sound organization and management techniques may be necessary to assure proper and efficient administration of the federal awards. The accounting practices must be consistent with Uniform Guidance cost principles, support the accumulation of costs as required, and must provide for adequate documentation to support costs charged to the federal award. Views of Responsible Officials and Planned Corrective Actions: Child Nutrition Cluster ?School Nutrition Program ? Assistance Listing #10.555 and Summer Food Service Program ? Assistance Listing #10.559 2022-005 ? Significant Deficiency in Controls over Compliance and Compliance Finding: Administrative Requirements of Uniform Guidance ? Administrative Policies This is also a compliance finding, not just controls - UPDATED This is a repeat of prior year finding 2021-006 Conditions and Criteria: Written policies associated with financial management, allowable costs, cash management, procurement and compensation are in need of adoption and enhancement to meet the administrative requirements of Uniform Guidance (2 CFR 200). Cause/Context: The Catholic Secondary Schools of the Diocese of Grand Rapids have limited written policies and procedures that are applicable to federal awards and address the direct and material compliance matters important to the major federal program. In addition, there are unique policy requirements of Uniform Guidance related to financial management, allowable costs, cash management and procurement that are relevant to the Schools? federal programs. Recommendations: The Catholic Secondary Schools of the Diocese of Grand Rapids should adopt the following written policies and updates: ? Financial Management (2 CFR 200.302) The financial management policy should include records documenting compliance, and the tracking of funds to determine that expenditures are in accordance with the terms and conditions of the federal awards. The financial management and reporting system must provide the following: ? Identification - Title of the award, CFDA number ? Complete disclosure of accurate and current financial results of each federal award ? Source and application of funds for federal award activity ? Record retention and access ? define the time period for which records must be kept (can vary by grant agreement), and who has the ability access the records (?200.333 - ?200.337) ? Written procedure to implement cash management requirements (see below) ? Written procedures for determining the allowability of costs (see below) ? Cash Management (2 CFR 200.305) A written policy is required by Uniform Guidance detailing the Schools? procedures to minimize the time that elapses between draw and expenditure of federal dollars. ? Allowable Costs (2 CFR 200.302(b)(7)) The Schools must have written procedures for determining the allowability of costs in accordance with Subpart E - Cost Principles of Uniform Guidance and the terms and conditions of the Federal award. This includes the determination of allowable costs and the review of this determination. The standard assumes policies and procedures are in place for disbursements, and the allowable cost policy will demonstrate how the Schools ensure compliance. The criteria for costs to be considered allowable are documented within 2 CFR 200.403. ? Procurement Standards (2 CFR 200.317 ? 200.326) The Schools must have a written policy that promotes full and open vendor competition, conflict of interest policies should cover employees as well as the organization, and general purchase requirements with specific thresholds as set forth by the Uniform Guidance. There are five allowable procurement methods as described in ?200.320. ? Policy Guide (2 CFR 200.400) In summary, the Schools must have written policies that document the efficient and effective administration of federal awards through sound management practices. The Schools have the primary responsibility for employing whatever form of sound organization and management techniques may be necessary to assure proper and efficient administration of the federal awards. The accounting practices must be consistent with Uniform Guidance cost principles, support the accumulation of costs as required, and must provide for adequate documentation to support costs charged to the federal award. Views of Responsible Officials and Planned Corrective Actions: We concur with the findings of the auditors. We have developed a plan to address the findings, and are actively working to implement that plan. The corrective action plan is attached to this report.
Child Nutrition Cluster ?School Nutrition Program ? Assistance Listing #10.555 and Summer Food Service Program ? Assistance Listing #10.559 2022-006 ? Significant Deficiency in Controls over Compliance and Compliance Finding: Reporting Conditions and Criteria: Per the compliance supplement, schools must submit monthly claims for meals and snacks served to eligible students withing 60 days following the last day of the month covered by the claim. Cause/Context: During testing of timing of reporting it was noted that there were three instances of claims being made after the 60 day deadline. The August claim for the Summer Food Program for West Catholic was submitted on December 15, 2021 which is 106 days after August 31, 2021. The November claim for School Nutrition Program for both Catholic Central and West Catholic were submitted on January 31, 2022 which is 62 days after November 30, 2021. Recommendations: We recommend implementation of a documented tracking system for reports according to the deadlines provided by the funding entity. In the event an extension is necessary, that extension should be requested prior to the due date and should be documented. We also recommend that multiple people be involved in the reporting process, so that reports can still be filed timely in the event of unexpected absences or turnover in staff. Views of Responsible Officials and Planned Corrective Actions: We concur with the findings of the auditors. We have developed a plan to address the findings, and are actively working to implement that plan. The corrective action plan is attached to this report.
Child Nutrition Cluster ?School Nutrition Program ? Assistance Listing #10.555 and Summer Food Service Program ? Assistance Listing #10.559 2022-007 ? Significant Deficiency in Controls over Compliance and Compliance Finding: Double Reporting of Student Counts Conditions and Criteria: West Catholic schools has multiple grants they have applied for and are eligible to participate in. These grants include the School Nutrition Program, the Summer Food Service Program, and the Child Care and Adult Care Food Program. These programs all involve the food service programs operated by the schools associated with West Catholic Schools. These programs overlapped during August, February, and March. Cause/Context: During August the School Nutrition program and the Summer Food Service program were operating at the same time. This is reasonable given that school starts during the last week of August. There were two schools that claimed reimbursement for both the Summer Food Service and the School Nutrition program. These schools were Holy Trinity and West Catholic High School. The Summer Food Service program is eligible for Breakfast and Lunch which is also available from the School Nutrition Program. During August Holy Trinity had a count of 327 lunches served reported on the state?s website for both the School Nutrition Program and the Summer Food Service Program. During the same month, West Catholic High School reported 873 students being served lunch on for both the School Nutrition Program and the Summer Food Service Program. Both grants are reimbursed at the same rate. Questioned Costs: $5,181 During February and March the School Nutrition program and the Child Care and Adult Care Food programs both made claims. This is not unusual as the Child Care and Adult Care program operates before and after school hours. During February there were two schools that claimed reimbursement for both the School Nutrition program and the Child Care and Adult Care program. These schools were Our Lady of Consolation and St. Anthony of Padua. The Child Care and Adult Care program offers snack and supper services. During February, Our land of Consolation reported 302 snacks served for both the Child Care and Adult Care program and the School Nutrition program. During the same month St. Anthony of Padua reported 302 snacks for Child Care and Adult Care program and 305 for the School Nutrition program. During March, only St. Thomas The Apostle school claimed reimbursement for both the School Nutrition program and the Child Care and Adult Care program. The March claim for St. Thomas the Apostle included 331 students served reported to the Child Care and Adult Care program and the School Nutrition program. Questioned Costs: $935 Views of Responsible Officials and Planned Corrective Actions: We concur with the findings of the auditors. We have developed a plan to address the findings, and are actively working to implement that plan. The corrective action plan is attached to this report.
Child Nutrition Cluster ? School Nutrition Program ? Assistance Listing #10.555 and Summer Food Service Program ? Assistance Listing #10.559 2022-004 ? Material Weakness in Controls over Compliance and Compliance Finding: Activities Allowed or Unallowed This is a repeat of prior year finding 2021-005 Conditions: The Schools failed to maintain full and accurate records of the number of meals served as a basis for the claim for reimbursement. The total monthly counts of meals served that was reported could not be reliably substantiated. The amount of meals submitted for reimbursement were higher than the daily or weekly count sheets maintained. Criteria: Part 4, Recordkeeping Requirements of the Permanent Agreement for the National School Lunch/USDA Foods Distribution Special Milk, Afterschool Snack, and Breakfast Programs stipulates the following: ?The Sponsor must keep full and accurate records of the Breakfast, Lunch, Afterschool Snack and Special Milk Programs to serve as a basis for the claim for reimbursement and for audit and review purposes. The records are to be kept three years after the date of the final claim for reimbursement for the fiscal year to which they pertain or as long as there are unresolved audit findings or investigations related to those records.? ?Meal Service: 1. Daily number of breakfasts, lunches, afterschool snacks, and special milk served to children. 2. Daily number of breakfasts, lunches, afterschool snacks, and special milk served free or at reduced price. 3. Daily number of breakfasts, lunches, afterschool snacks and milk served to adults. 4. Daily amounts of food prepared and served (production records). 5. Daily attendance sheets/rosters for afterschool care programs serving snacks.? Cause: The food program expanded as the eligibility requirements were waived during the COVID-19 pandemic. Prior to the expansion of the program, the Schools electronically tracked meals served to eligible students. During the pandemic, eligibility requirements were waived and the priority was to get food to students quickly. At this time, the Schools converted to paper count sheets at each location distributing food. The procedures for reviewing, accumulating and maintaining the paper count sheets appear to have been ineffective. Context: A sample of ten months of lunches and five months of breakfasts spread over nine sites of food distribution were selected from a population of 145. The number of lunches reported for the ten sampled was 21,524. The number of lunches supported with count sheets was 21,221. The five sampled months of breakfasts reported 3,804 served. These months were supported by count sheets totaling 964. The various sites operate under agreements with the two high schools, West Catholic High School and Catholic Central High School. West Catholic operates six sites in addition to the high school. The sample tested 12 months distributed across these seven sites. West Catholic reported 19,171 meals for these twelve months. The observed count sheets supported 16,305 meals, which is an error rate of 16%. West Catholic High School received reimbursement of $701,916 for the year ended June 30, 2022. Questioned Costs: $105,144 Catholic Central High School operated one site in addition to the high school. The sample tested four months across these two sites. Catholic Central reported 6,488 meals for these four months. The observed count sheets supported 6,481 meals, which is an error rate of >1%. Catholic Central High School received reimbursement of $309,494 for the year ended June 30, 2022. Questioned Costs: $334 Recommendations: We recommend the following processes be implemented: ? When possible, utilize the electronic software in service prior to the pandemic ? Individual count sheets, whether daily or weekly sheets, should be maintained for each area where food is distributed. This could be the cafeteria or classroom. ? Each individual counting the meals served must count the students as the food is distributed, sign and date the count sheet the day the sheet is completed. ? The director of the program should sign the count sheet to document approval and agreement to production reports. ? The count sheets for each location must be organized in a manner sufficient to support the monthly request for reimbursement. This calculation must be maintained for the required time period (three years from the date of the final claim for reimbursement for the fiscal year to which the claim pertains). Views of Responsible Officials and Planned Corrective Actions: We concur with the findings of the auditors. We have developed a plan to address the findings, and are actively working to implement that plan. The corrective action plan is attached to this report.
Child Nutrition Cluster ?School Nutrition Program ? Assistance Listing #10.555 and Summer Food Service Program ? Assistance Listing #10.559 2022-005 ? Significant Deficiency in Controls over Compliance and Compliance Finding: Administrative Requirements of Uniform Guidance ? Administrative Policies This is a repeat of prior year finding 2021-006 Conditions and Criteria: Written policies associated with financial management, allowable costs, cash management, procurement and compensation are in need of adoption and enhancement to meet the administrative requirements of Uniform Guidance (2 CFR 200). Cause/Context: The Catholic Secondary Schools of the Diocese of Grand Rapids have limited written policies and procedures that are applicable to federal awards and address the direct and material compliance matters important to the major federal program. In addition, there are unique policy requirements of Uniform Guidance related to financial management, allowable costs, cash management and procurement that are relevant to the Schools? federal programs. Recommendations: The Catholic Secondary Schools of the Diocese of Grand Rapids should adopt the following written policies and updates: ? Financial Management (2 CFR 200.302) The financial management policy should include records documenting compliance, and the tracking of funds to determine that expenditures are in accordance with the terms and conditions of the federal awards. The financial management and reporting system must provide the following: ? Identification - Title of the award, CFDA number ? Complete disclosure of accurate and current financial results of each federal award ? Source and application of funds for federal award activity ? Record retention and access ? define the time period for which records must be kept (can vary by grant agreement), and who has the ability access the records (?200.333 - ?200.337) ? Written procedure to implement cash management requirements (see below) ? Written procedures for determining the allowability of costs (see below) ? Cash Management (2 CFR 200.305) A written policy is required by Uniform Guidance detailing the Schools? procedures to minimize the time that elapses between draw and expenditure of federal dollars. ? Allowable Costs (2 CFR 200.302(b)(7)) The Schools must have written procedures for determining the allowability of costs in accordance with Subpart E - Cost Principles of Uniform Guidance and the terms and conditions of the Federal award. This includes the determination of allowable costs and the review of this determination. The standard assumes policies and procedures are in place for disbursements, and the allowable cost policy will demonstrate how the Schools ensure compliance. The criteria for costs to be considered allowable are documented within 2 CFR 200.403. ? Procurement Standards (2 CFR 200.317 ? 200.326) The Schools must have a written policy that promotes full and open vendor competition, conflict of interest policies should cover employees as well as the organization, and general purchase requirements with specific thresholds as set forth by the Uniform Guidance. There are five allowable procurement methods as described in ?200.320. ? Policy Guide (2 CFR 200.400) In summary, the Schools must have written policies that document the efficient and effective administration of federal awards through sound management practices. The Schools have the primary responsibility for employing whatever form of sound organization and management techniques may be necessary to assure proper and efficient administration of the federal awards. The accounting practices must be consistent with Uniform Guidance cost principles, support the accumulation of costs as required, and must provide for adequate documentation to support costs charged to the federal award. Views of Responsible Officials and Planned Corrective Actions: Child Nutrition Cluster ?School Nutrition Program ? Assistance Listing #10.555 and Summer Food Service Program ? Assistance Listing #10.559 2022-005 ? Significant Deficiency in Controls over Compliance and Compliance Finding: Administrative Requirements of Uniform Guidance ? Administrative Policies This is also a compliance finding, not just controls - UPDATED This is a repeat of prior year finding 2021-006 Conditions and Criteria: Written policies associated with financial management, allowable costs, cash management, procurement and compensation are in need of adoption and enhancement to meet the administrative requirements of Uniform Guidance (2 CFR 200). Cause/Context: The Catholic Secondary Schools of the Diocese of Grand Rapids have limited written policies and procedures that are applicable to federal awards and address the direct and material compliance matters important to the major federal program. In addition, there are unique policy requirements of Uniform Guidance related to financial management, allowable costs, cash management and procurement that are relevant to the Schools? federal programs. Recommendations: The Catholic Secondary Schools of the Diocese of Grand Rapids should adopt the following written policies and updates: ? Financial Management (2 CFR 200.302) The financial management policy should include records documenting compliance, and the tracking of funds to determine that expenditures are in accordance with the terms and conditions of the federal awards. The financial management and reporting system must provide the following: ? Identification - Title of the award, CFDA number ? Complete disclosure of accurate and current financial results of each federal award ? Source and application of funds for federal award activity ? Record retention and access ? define the time period for which records must be kept (can vary by grant agreement), and who has the ability access the records (?200.333 - ?200.337) ? Written procedure to implement cash management requirements (see below) ? Written procedures for determining the allowability of costs (see below) ? Cash Management (2 CFR 200.305) A written policy is required by Uniform Guidance detailing the Schools? procedures to minimize the time that elapses between draw and expenditure of federal dollars. ? Allowable Costs (2 CFR 200.302(b)(7)) The Schools must have written procedures for determining the allowability of costs in accordance with Subpart E - Cost Principles of Uniform Guidance and the terms and conditions of the Federal award. This includes the determination of allowable costs and the review of this determination. The standard assumes policies and procedures are in place for disbursements, and the allowable cost policy will demonstrate how the Schools ensure compliance. The criteria for costs to be considered allowable are documented within 2 CFR 200.403. ? Procurement Standards (2 CFR 200.317 ? 200.326) The Schools must have a written policy that promotes full and open vendor competition, conflict of interest policies should cover employees as well as the organization, and general purchase requirements with specific thresholds as set forth by the Uniform Guidance. There are five allowable procurement methods as described in ?200.320. ? Policy Guide (2 CFR 200.400) In summary, the Schools must have written policies that document the efficient and effective administration of federal awards through sound management practices. The Schools have the primary responsibility for employing whatever form of sound organization and management techniques may be necessary to assure proper and efficient administration of the federal awards. The accounting practices must be consistent with Uniform Guidance cost principles, support the accumulation of costs as required, and must provide for adequate documentation to support costs charged to the federal award. Views of Responsible Officials and Planned Corrective Actions: We concur with the findings of the auditors. We have developed a plan to address the findings, and are actively working to implement that plan. The corrective action plan is attached to this report.
Child Nutrition Cluster ?School Nutrition Program ? Assistance Listing #10.555 and Summer Food Service Program ? Assistance Listing #10.559 2022-006 ? Significant Deficiency in Controls over Compliance and Compliance Finding: Reporting Conditions and Criteria: Per the compliance supplement, schools must submit monthly claims for meals and snacks served to eligible students withing 60 days following the last day of the month covered by the claim. Cause/Context: During testing of timing of reporting it was noted that there were three instances of claims being made after the 60 day deadline. The August claim for the Summer Food Program for West Catholic was submitted on December 15, 2021 which is 106 days after August 31, 2021. The November claim for School Nutrition Program for both Catholic Central and West Catholic were submitted on January 31, 2022 which is 62 days after November 30, 2021. Recommendations: We recommend implementation of a documented tracking system for reports according to the deadlines provided by the funding entity. In the event an extension is necessary, that extension should be requested prior to the due date and should be documented. We also recommend that multiple people be involved in the reporting process, so that reports can still be filed timely in the event of unexpected absences or turnover in staff. Views of Responsible Officials and Planned Corrective Actions: We concur with the findings of the auditors. We have developed a plan to address the findings, and are actively working to implement that plan. The corrective action plan is attached to this report.
Child Nutrition Cluster ?School Nutrition Program ? Assistance Listing #10.555 and Summer Food Service Program ? Assistance Listing #10.559 2022-007 ? Significant Deficiency in Controls over Compliance and Compliance Finding: Double Reporting of Student Counts Conditions and Criteria: West Catholic schools has multiple grants they have applied for and are eligible to participate in. These grants include the School Nutrition Program, the Summer Food Service Program, and the Child Care and Adult Care Food Program. These programs all involve the food service programs operated by the schools associated with West Catholic Schools. These programs overlapped during August, February, and March. Cause/Context: During August the School Nutrition program and the Summer Food Service program were operating at the same time. This is reasonable given that school starts during the last week of August. There were two schools that claimed reimbursement for both the Summer Food Service and the School Nutrition program. These schools were Holy Trinity and West Catholic High School. The Summer Food Service program is eligible for Breakfast and Lunch which is also available from the School Nutrition Program. During August Holy Trinity had a count of 327 lunches served reported on the state?s website for both the School Nutrition Program and the Summer Food Service Program. During the same month, West Catholic High School reported 873 students being served lunch on for both the School Nutrition Program and the Summer Food Service Program. Both grants are reimbursed at the same rate. Questioned Costs: $5,181 During February and March the School Nutrition program and the Child Care and Adult Care Food programs both made claims. This is not unusual as the Child Care and Adult Care program operates before and after school hours. During February there were two schools that claimed reimbursement for both the School Nutrition program and the Child Care and Adult Care program. These schools were Our Lady of Consolation and St. Anthony of Padua. The Child Care and Adult Care program offers snack and supper services. During February, Our land of Consolation reported 302 snacks served for both the Child Care and Adult Care program and the School Nutrition program. During the same month St. Anthony of Padua reported 302 snacks for Child Care and Adult Care program and 305 for the School Nutrition program. During March, only St. Thomas The Apostle school claimed reimbursement for both the School Nutrition program and the Child Care and Adult Care program. The March claim for St. Thomas the Apostle included 331 students served reported to the Child Care and Adult Care program and the School Nutrition program. Questioned Costs: $935 Views of Responsible Officials and Planned Corrective Actions: We concur with the findings of the auditors. We have developed a plan to address the findings, and are actively working to implement that plan. The corrective action plan is attached to this report.