Audit 291961

FY End
2022-06-30
Total Expended
$882,708
Findings
8
Programs
7
Year: 2022 Accepted: 2024-02-23

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
370372 2022-002 Material Weakness Yes ABEILN
370373 2022-002 Material Weakness Yes ABEILN
370374 2022-003 Significant Deficiency - ABEILN
370375 2022-003 Significant Deficiency - ABEILN
946814 2022-002 Material Weakness Yes ABEILN
946815 2022-002 Material Weakness Yes ABEILN
946816 2022-003 Significant Deficiency - ABEILN
946817 2022-003 Significant Deficiency - ABEILN

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $545,501 Yes 2
84.425 Education Stabilization Fund $145,324 - 0
10.553 School Breakfast Program $70,003 Yes 2
84.010 Title I Grants to Local Educational Agencies $38,183 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
84.367 Improving Teacher Quality State Grants $9,485 - 0
84.027 Special Education_grants to States $4,990 - 0

Contacts

Name Title Type
R3HZS5CXYQZ7 Lori Lehan Auditee
7125662332 Nancy Janssen Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported in the Schedule are reported on the accrual or modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to major federal programs; cash, investments, receipts, disbursements, payroll, financial reporting and computer systems and journal entries. See finding 2022-001.
One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to major federal programs; cash, investments, receipts, disbursements, payroll, financial reporting and computer systems and journal entries. See finding 2022-001.
An effective internal control system provides controls related to the procurement process for food products served to students as required by federal regulations for the District’s food service operations. We noted the District solicited bread bids in compliance with procurement requirements of the Child Nutrition Cluster federal programs. The bid for fiscal year 2022 was properly awarded to Sysco Lincoln bakery. However, it appears the District was not comparing the invoiced price for bread received from Sysco Lincoln to the amounts bid and awarded. We noted multiple instances where the District was charged prices above the approved bid amount.
An effective internal control system provides controls related to the procurement process for food products served to students as required by federal regulations for the District’s food service operations. We noted the District solicited bread bids in compliance with procurement requirements of the Child Nutrition Cluster federal programs. The bid for fiscal year 2022 was properly awarded to Sysco Lincoln bakery. However, it appears the District was not comparing the invoiced price for bread received from Sysco Lincoln to the amounts bid and awarded. We noted multiple instances where the District was charged prices above the approved bid amount.
One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to major federal programs; cash, investments, receipts, disbursements, payroll, financial reporting and computer systems and journal entries. See finding 2022-001.
One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted one individual has control over portions of one or more of the following areas for the District relating to major federal programs; cash, investments, receipts, disbursements, payroll, financial reporting and computer systems and journal entries. See finding 2022-001.
An effective internal control system provides controls related to the procurement process for food products served to students as required by federal regulations for the District’s food service operations. We noted the District solicited bread bids in compliance with procurement requirements of the Child Nutrition Cluster federal programs. The bid for fiscal year 2022 was properly awarded to Sysco Lincoln bakery. However, it appears the District was not comparing the invoiced price for bread received from Sysco Lincoln to the amounts bid and awarded. We noted multiple instances where the District was charged prices above the approved bid amount.
An effective internal control system provides controls related to the procurement process for food products served to students as required by federal regulations for the District’s food service operations. We noted the District solicited bread bids in compliance with procurement requirements of the Child Nutrition Cluster federal programs. The bid for fiscal year 2022 was properly awarded to Sysco Lincoln bakery. However, it appears the District was not comparing the invoiced price for bread received from Sysco Lincoln to the amounts bid and awarded. We noted multiple instances where the District was charged prices above the approved bid amount.