Audit 331742

FY End
2024-06-30
Total Expended
$1.39M
Findings
24
Programs
9
Organization: Puxico R-Viii School District (MO)
Year: 2024 Accepted: 2024-12-10

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
513782 2024-001 - - L
513783 2024-002 Material Weakness - N
513784 2024-001 - - L
513785 2024-002 Material Weakness - N
513786 2024-001 - - L
513787 2024-002 Material Weakness - N
513788 2024-001 - - L
513789 2024-002 Material Weakness - N
513790 2024-001 - - L
513791 2024-002 Material Weakness - N
513792 2024-001 - - L
513793 2024-002 Material Weakness - N
1090224 2024-001 - - L
1090225 2024-002 Material Weakness - N
1090226 2024-001 - - L
1090227 2024-002 Material Weakness - N
1090228 2024-001 - - L
1090229 2024-002 Material Weakness - N
1090230 2024-001 - - L
1090231 2024-002 Material Weakness - N
1090232 2024-001 - - L
1090233 2024-002 Material Weakness - N
1090234 2024-001 - - L
1090235 2024-002 Material Weakness - N

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $494,103 Yes 0
84.010 Title I Grants to Local Educational Agencies $256,381 - 0
84.027 Special Education_grants to States $193,802 - 0
10.553 School Breakfast Program $73,781 Yes 2
84.358 Rural Education $63,650 - 0
93.558 Temporary Assistance for Needy Families $30,000 - 0
10.555 National School Lunch Program $24,955 Yes 2
84.173 Special Education_preschool Grants $4,429 - 0
93.434 Every Student Succeeds Act/preschool Development Grants $1,200 - 0

Contacts

Name Title Type
U4G3BEWNSSL6 Ms. Cindy Crabb Auditee
5732223762 Jeffrey C. Stroder, CPA Auditor
No contacts on file

Notes to SEFA

Title: Purpose of Schedule and Reporting Entity Accounting Policies: Except as noted below, the Schedule is presented on the cash basis of accounting, which recognizes amounts only when received or disbursed in cash. Amounts for the Donated Food Distribution Program (Assistance Listing Number 10.555) represent the dollar value assigned to commodities based on the prices provided by the State Department of Elementary and Secondary Education. The value of commodities received totaled $24,955 and is included in the total reported for the National School Lunch Program. De Minimis Rate Used: N Rate Explanation: The District did not use the 10% de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards has been prepared to comply with the Uniform Guidance. This circular requires a Schedule of Expenditures of Federal Awards showing total expenditures for each federal financial assistance program as identified on the Assistance Listing and identification of programs that have not been assigned an Assistance Listing Number as "Other Federal Assistance." The Schedule includes all expenditures of federal awards administered by the District.
Title: Basis of Presentation Accounting Policies: Except as noted below, the Schedule is presented on the cash basis of accounting, which recognizes amounts only when received or disbursed in cash. Amounts for the Donated Food Distribution Program (Assistance Listing Number 10.555) represent the dollar value assigned to commodities based on the prices provided by the State Department of Elementary and Secondary Education. The value of commodities received totaled $24,955 and is included in the total reported for the National School Lunch Program. De Minimis Rate Used: N Rate Explanation: The District did not use the 10% de minimis cost rate. The Schedule is presented in accordance with the Uniform Guidance, which defines federal awards as "…assistance that non-federal entities receive or administer in the form of grants, loans, loan guarantees, property (including donated surplus property), cooperative agreements, interest subsidies, insurance, food commodities, direct appropriations, and other assistance, but does not include amounts received as reimbursement for services rendered to individuals." Accordingly, the Schedule includes nonmonetary as well as monetary assistance.
Title: Basis of Accounting Accounting Policies: Except as noted below, the Schedule is presented on the cash basis of accounting, which recognizes amounts only when received or disbursed in cash. Amounts for the Donated Food Distribution Program (Assistance Listing Number 10.555) represent the dollar value assigned to commodities based on the prices provided by the State Department of Elementary and Secondary Education. The value of commodities received totaled $24,955 and is included in the total reported for the National School Lunch Program. De Minimis Rate Used: N Rate Explanation: The District did not use the 10% de minimis cost rate. Except as noted below, the Schedule is presented on the cash basis of accounting, which recognizes amounts only when received or disbursed in cash. Amounts for the Donated Food Distribution Program (Assistance Listing Number 10.555) represent the dollar value assigned to commodities based on prices provided by the State Department of Elementary and Secondary Education. The value of commodities received totaled $24,955 and is included in the total reported for the National Schoolo Lunch Program.
Title: Federal Assurances Accounting Policies: Except as noted below, the Schedule is presented on the cash basis of accounting, which recognizes amounts only when received or disbursed in cash. Amounts for the Donated Food Distribution Program (Assistance Listing Number 10.555) represent the dollar value assigned to commodities based on the prices provided by the State Department of Elementary and Secondary Education. The value of commodities received totaled $24,955 and is included in the total reported for the National School Lunch Program. De Minimis Rate Used: N Rate Explanation: The District did not use the 10% de minimis cost rate. Puxico R-VIII School District did not have federal insurance in effect during the year, or have federal loans or loan guarantees outstanding at year end which are required to be reported in accordance with the Uniform Guidance.
Title: Indirect Cost Rate Accounting Policies: Except as noted below, the Schedule is presented on the cash basis of accounting, which recognizes amounts only when received or disbursed in cash. Amounts for the Donated Food Distribution Program (Assistance Listing Number 10.555) represent the dollar value assigned to commodities based on the prices provided by the State Department of Elementary and Secondary Education. The value of commodities received totaled $24,955 and is included in the total reported for the National School Lunch Program. De Minimis Rate Used: N Rate Explanation: The District did not use the 10% de minimis cost rate. The District did not use the 10% de minimis cost rate.
Title: Subrecipients Accounting Policies: Except as noted below, the Schedule is presented on the cash basis of accounting, which recognizes amounts only when received or disbursed in cash. Amounts for the Donated Food Distribution Program (Assistance Listing Number 10.555) represent the dollar value assigned to commodities based on the prices provided by the State Department of Elementary and Secondary Education. The value of commodities received totaled $24,955 and is included in the total reported for the National School Lunch Program. De Minimis Rate Used: N Rate Explanation: The District did not use the 10% de minimis cost rate. The District did not pass through any federal funds to subrecipients.

Finding Details

Federal Program: U.S. Department of Agriculture: Child Nutrition Cluster - School Breakfast Program (10.553) and National School Lunch Program (10.555). Criteria: According to 7 CFR sections 210.8, 220.11, 215.10, and 225.15(c), the District must submit monthly claims for reimbursement for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim. Condition: The District's November 2023 claim was not submitted until February 20, 2024 which was 82 days after the last day of the month being submitted. Cause: The District inadvertently missed a submission and caught it during the next month's submission. Effect: The District was not in compliance with grant requirements. Questioned Costs: None. Context: November's submission occurred on February 20th which was 22 days past the due date. Repeat Finding: No. Recommendation: We recommend Food Service claims be submitted in a timely manner in order to maintain compliance with the requirements of the National School Breakfast/Lunch programs. Views of Responsible Officials: The District will ensure that all future food service claims are submitted in a timely manner.
Federal Program: U.S. Department of Agriculture: Child Nutrition Cluster - School Breakfast Program (10.553) and National School Lunch Program (10.555). Criteria: According to the School Nutrition Programs Administrative Handbook for school year 2023-2024, the food service program must limit its cash resources to an amount that does not exceed three months' average expenditures for its nonprofit school food service program. Condition: The District had a three-month average operating cost of $112,698 resulting in an excess balance of $64,140. Cause: The District's food service program has been operating at a profit in recent years and has accumulated the excess carryover. The District is aware of the excess carryover and did operate at a loss for the year. However it was not enough to lower the carryover below the three-month average. Effect: The District has accumulated surpluses in the food service program which is intended to be a non-profit program. The District runs the risk of either not providing services that have been paid for, or overcharging for services actually provided. Questioned Costs: None. Context: Actual Child Nutrition expenditures were $375,660. Repeat Finding: No. Recommendation: We recommend the District monitor the profit made and ensure all expenditures used to operate the program are properly charged to the program. Views of Responsible Officials: The District will ensure that all eligible costs are charged to the program and modernize the equipment to reduce the accumulated carry-over.
Federal Program: U.S. Department of Agriculture: Child Nutrition Cluster - School Breakfast Program (10.553) and National School Lunch Program (10.555). Criteria: According to 7 CFR sections 210.8, 220.11, 215.10, and 225.15(c), the District must submit monthly claims for reimbursement for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim. Condition: The District's November 2023 claim was not submitted until February 20, 2024 which was 82 days after the last day of the month being submitted. Cause: The District inadvertently missed a submission and caught it during the next month's submission. Effect: The District was not in compliance with grant requirements. Questioned Costs: None. Context: November's submission occurred on February 20th which was 22 days past the due date. Repeat Finding: No. Recommendation: We recommend Food Service claims be submitted in a timely manner in order to maintain compliance with the requirements of the National School Breakfast/Lunch programs. Views of Responsible Officials: The District will ensure that all future food service claims are submitted in a timely manner.
Federal Program: U.S. Department of Agriculture: Child Nutrition Cluster - School Breakfast Program (10.553) and National School Lunch Program (10.555). Criteria: According to the School Nutrition Programs Administrative Handbook for school year 2023-2024, the food service program must limit its cash resources to an amount that does not exceed three months' average expenditures for its nonprofit school food service program. Condition: The District had a three-month average operating cost of $112,698 resulting in an excess balance of $64,140. Cause: The District's food service program has been operating at a profit in recent years and has accumulated the excess carryover. The District is aware of the excess carryover and did operate at a loss for the year. However it was not enough to lower the carryover below the three-month average. Effect: The District has accumulated surpluses in the food service program which is intended to be a non-profit program. The District runs the risk of either not providing services that have been paid for, or overcharging for services actually provided. Questioned Costs: None. Context: Actual Child Nutrition expenditures were $375,660. Repeat Finding: No. Recommendation: We recommend the District monitor the profit made and ensure all expenditures used to operate the program are properly charged to the program. Views of Responsible Officials: The District will ensure that all eligible costs are charged to the program and modernize the equipment to reduce the accumulated carry-over.
Federal Program: U.S. Department of Agriculture: Child Nutrition Cluster - School Breakfast Program (10.553) and National School Lunch Program (10.555). Criteria: According to 7 CFR sections 210.8, 220.11, 215.10, and 225.15(c), the District must submit monthly claims for reimbursement for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim. Condition: The District's November 2023 claim was not submitted until February 20, 2024 which was 82 days after the last day of the month being submitted. Cause: The District inadvertently missed a submission and caught it during the next month's submission. Effect: The District was not in compliance with grant requirements. Questioned Costs: None. Context: November's submission occurred on February 20th which was 22 days past the due date. Repeat Finding: No. Recommendation: We recommend Food Service claims be submitted in a timely manner in order to maintain compliance with the requirements of the National School Breakfast/Lunch programs. Views of Responsible Officials: The District will ensure that all future food service claims are submitted in a timely manner.
Federal Program: U.S. Department of Agriculture: Child Nutrition Cluster - School Breakfast Program (10.553) and National School Lunch Program (10.555). Criteria: According to the School Nutrition Programs Administrative Handbook for school year 2023-2024, the food service program must limit its cash resources to an amount that does not exceed three months' average expenditures for its nonprofit school food service program. Condition: The District had a three-month average operating cost of $112,698 resulting in an excess balance of $64,140. Cause: The District's food service program has been operating at a profit in recent years and has accumulated the excess carryover. The District is aware of the excess carryover and did operate at a loss for the year. However it was not enough to lower the carryover below the three-month average. Effect: The District has accumulated surpluses in the food service program which is intended to be a non-profit program. The District runs the risk of either not providing services that have been paid for, or overcharging for services actually provided. Questioned Costs: None. Context: Actual Child Nutrition expenditures were $375,660. Repeat Finding: No. Recommendation: We recommend the District monitor the profit made and ensure all expenditures used to operate the program are properly charged to the program. Views of Responsible Officials: The District will ensure that all eligible costs are charged to the program and modernize the equipment to reduce the accumulated carry-over.
Federal Program: U.S. Department of Agriculture: Child Nutrition Cluster - School Breakfast Program (10.553) and National School Lunch Program (10.555). Criteria: According to 7 CFR sections 210.8, 220.11, 215.10, and 225.15(c), the District must submit monthly claims for reimbursement for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim. Condition: The District's November 2023 claim was not submitted until February 20, 2024 which was 82 days after the last day of the month being submitted. Cause: The District inadvertently missed a submission and caught it during the next month's submission. Effect: The District was not in compliance with grant requirements. Questioned Costs: None. Context: November's submission occurred on February 20th which was 22 days past the due date. Repeat Finding: No. Recommendation: We recommend Food Service claims be submitted in a timely manner in order to maintain compliance with the requirements of the National School Breakfast/Lunch programs. Views of Responsible Officials: The District will ensure that all future food service claims are submitted in a timely manner.
Federal Program: U.S. Department of Agriculture: Child Nutrition Cluster - School Breakfast Program (10.553) and National School Lunch Program (10.555). Criteria: According to the School Nutrition Programs Administrative Handbook for school year 2023-2024, the food service program must limit its cash resources to an amount that does not exceed three months' average expenditures for its nonprofit school food service program. Condition: The District had a three-month average operating cost of $112,698 resulting in an excess balance of $64,140. Cause: The District's food service program has been operating at a profit in recent years and has accumulated the excess carryover. The District is aware of the excess carryover and did operate at a loss for the year. However it was not enough to lower the carryover below the three-month average. Effect: The District has accumulated surpluses in the food service program which is intended to be a non-profit program. The District runs the risk of either not providing services that have been paid for, or overcharging for services actually provided. Questioned Costs: None. Context: Actual Child Nutrition expenditures were $375,660. Repeat Finding: No. Recommendation: We recommend the District monitor the profit made and ensure all expenditures used to operate the program are properly charged to the program. Views of Responsible Officials: The District will ensure that all eligible costs are charged to the program and modernize the equipment to reduce the accumulated carry-over.
Federal Program: U.S. Department of Agriculture: Child Nutrition Cluster - School Breakfast Program (10.553) and National School Lunch Program (10.555). Criteria: According to 7 CFR sections 210.8, 220.11, 215.10, and 225.15(c), the District must submit monthly claims for reimbursement for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim. Condition: The District's November 2023 claim was not submitted until February 20, 2024 which was 82 days after the last day of the month being submitted. Cause: The District inadvertently missed a submission and caught it during the next month's submission. Effect: The District was not in compliance with grant requirements. Questioned Costs: None. Context: November's submission occurred on February 20th which was 22 days past the due date. Repeat Finding: No. Recommendation: We recommend Food Service claims be submitted in a timely manner in order to maintain compliance with the requirements of the National School Breakfast/Lunch programs. Views of Responsible Officials: The District will ensure that all future food service claims are submitted in a timely manner.
Federal Program: U.S. Department of Agriculture: Child Nutrition Cluster - School Breakfast Program (10.553) and National School Lunch Program (10.555). Criteria: According to the School Nutrition Programs Administrative Handbook for school year 2023-2024, the food service program must limit its cash resources to an amount that does not exceed three months' average expenditures for its nonprofit school food service program. Condition: The District had a three-month average operating cost of $112,698 resulting in an excess balance of $64,140. Cause: The District's food service program has been operating at a profit in recent years and has accumulated the excess carryover. The District is aware of the excess carryover and did operate at a loss for the year. However it was not enough to lower the carryover below the three-month average. Effect: The District has accumulated surpluses in the food service program which is intended to be a non-profit program. The District runs the risk of either not providing services that have been paid for, or overcharging for services actually provided. Questioned Costs: None. Context: Actual Child Nutrition expenditures were $375,660. Repeat Finding: No. Recommendation: We recommend the District monitor the profit made and ensure all expenditures used to operate the program are properly charged to the program. Views of Responsible Officials: The District will ensure that all eligible costs are charged to the program and modernize the equipment to reduce the accumulated carry-over.
Federal Program: U.S. Department of Agriculture: Child Nutrition Cluster - School Breakfast Program (10.553) and National School Lunch Program (10.555). Criteria: According to 7 CFR sections 210.8, 220.11, 215.10, and 225.15(c), the District must submit monthly claims for reimbursement for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim. Condition: The District's November 2023 claim was not submitted until February 20, 2024 which was 82 days after the last day of the month being submitted. Cause: The District inadvertently missed a submission and caught it during the next month's submission. Effect: The District was not in compliance with grant requirements. Questioned Costs: None. Context: November's submission occurred on February 20th which was 22 days past the due date. Repeat Finding: No. Recommendation: We recommend Food Service claims be submitted in a timely manner in order to maintain compliance with the requirements of the National School Breakfast/Lunch programs. Views of Responsible Officials: The District will ensure that all future food service claims are submitted in a timely manner.
Federal Program: U.S. Department of Agriculture: Child Nutrition Cluster - School Breakfast Program (10.553) and National School Lunch Program (10.555). Criteria: According to the School Nutrition Programs Administrative Handbook for school year 2023-2024, the food service program must limit its cash resources to an amount that does not exceed three months' average expenditures for its nonprofit school food service program. Condition: The District had a three-month average operating cost of $112,698 resulting in an excess balance of $64,140. Cause: The District's food service program has been operating at a profit in recent years and has accumulated the excess carryover. The District is aware of the excess carryover and did operate at a loss for the year. However it was not enough to lower the carryover below the three-month average. Effect: The District has accumulated surpluses in the food service program which is intended to be a non-profit program. The District runs the risk of either not providing services that have been paid for, or overcharging for services actually provided. Questioned Costs: None. Context: Actual Child Nutrition expenditures were $375,660. Repeat Finding: No. Recommendation: We recommend the District monitor the profit made and ensure all expenditures used to operate the program are properly charged to the program. Views of Responsible Officials: The District will ensure that all eligible costs are charged to the program and modernize the equipment to reduce the accumulated carry-over.
Federal Program: U.S. Department of Agriculture: Child Nutrition Cluster - School Breakfast Program (10.553) and National School Lunch Program (10.555). Criteria: According to 7 CFR sections 210.8, 220.11, 215.10, and 225.15(c), the District must submit monthly claims for reimbursement for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim. Condition: The District's November 2023 claim was not submitted until February 20, 2024 which was 82 days after the last day of the month being submitted. Cause: The District inadvertently missed a submission and caught it during the next month's submission. Effect: The District was not in compliance with grant requirements. Questioned Costs: None. Context: November's submission occurred on February 20th which was 22 days past the due date. Repeat Finding: No. Recommendation: We recommend Food Service claims be submitted in a timely manner in order to maintain compliance with the requirements of the National School Breakfast/Lunch programs. Views of Responsible Officials: The District will ensure that all future food service claims are submitted in a timely manner.
Federal Program: U.S. Department of Agriculture: Child Nutrition Cluster - School Breakfast Program (10.553) and National School Lunch Program (10.555). Criteria: According to the School Nutrition Programs Administrative Handbook for school year 2023-2024, the food service program must limit its cash resources to an amount that does not exceed three months' average expenditures for its nonprofit school food service program. Condition: The District had a three-month average operating cost of $112,698 resulting in an excess balance of $64,140. Cause: The District's food service program has been operating at a profit in recent years and has accumulated the excess carryover. The District is aware of the excess carryover and did operate at a loss for the year. However it was not enough to lower the carryover below the three-month average. Effect: The District has accumulated surpluses in the food service program which is intended to be a non-profit program. The District runs the risk of either not providing services that have been paid for, or overcharging for services actually provided. Questioned Costs: None. Context: Actual Child Nutrition expenditures were $375,660. Repeat Finding: No. Recommendation: We recommend the District monitor the profit made and ensure all expenditures used to operate the program are properly charged to the program. Views of Responsible Officials: The District will ensure that all eligible costs are charged to the program and modernize the equipment to reduce the accumulated carry-over.
Federal Program: U.S. Department of Agriculture: Child Nutrition Cluster - School Breakfast Program (10.553) and National School Lunch Program (10.555). Criteria: According to 7 CFR sections 210.8, 220.11, 215.10, and 225.15(c), the District must submit monthly claims for reimbursement for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim. Condition: The District's November 2023 claim was not submitted until February 20, 2024 which was 82 days after the last day of the month being submitted. Cause: The District inadvertently missed a submission and caught it during the next month's submission. Effect: The District was not in compliance with grant requirements. Questioned Costs: None. Context: November's submission occurred on February 20th which was 22 days past the due date. Repeat Finding: No. Recommendation: We recommend Food Service claims be submitted in a timely manner in order to maintain compliance with the requirements of the National School Breakfast/Lunch programs. Views of Responsible Officials: The District will ensure that all future food service claims are submitted in a timely manner.
Federal Program: U.S. Department of Agriculture: Child Nutrition Cluster - School Breakfast Program (10.553) and National School Lunch Program (10.555). Criteria: According to the School Nutrition Programs Administrative Handbook for school year 2023-2024, the food service program must limit its cash resources to an amount that does not exceed three months' average expenditures for its nonprofit school food service program. Condition: The District had a three-month average operating cost of $112,698 resulting in an excess balance of $64,140. Cause: The District's food service program has been operating at a profit in recent years and has accumulated the excess carryover. The District is aware of the excess carryover and did operate at a loss for the year. However it was not enough to lower the carryover below the three-month average. Effect: The District has accumulated surpluses in the food service program which is intended to be a non-profit program. The District runs the risk of either not providing services that have been paid for, or overcharging for services actually provided. Questioned Costs: None. Context: Actual Child Nutrition expenditures were $375,660. Repeat Finding: No. Recommendation: We recommend the District monitor the profit made and ensure all expenditures used to operate the program are properly charged to the program. Views of Responsible Officials: The District will ensure that all eligible costs are charged to the program and modernize the equipment to reduce the accumulated carry-over.
Federal Program: U.S. Department of Agriculture: Child Nutrition Cluster - School Breakfast Program (10.553) and National School Lunch Program (10.555). Criteria: According to 7 CFR sections 210.8, 220.11, 215.10, and 225.15(c), the District must submit monthly claims for reimbursement for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim. Condition: The District's November 2023 claim was not submitted until February 20, 2024 which was 82 days after the last day of the month being submitted. Cause: The District inadvertently missed a submission and caught it during the next month's submission. Effect: The District was not in compliance with grant requirements. Questioned Costs: None. Context: November's submission occurred on February 20th which was 22 days past the due date. Repeat Finding: No. Recommendation: We recommend Food Service claims be submitted in a timely manner in order to maintain compliance with the requirements of the National School Breakfast/Lunch programs. Views of Responsible Officials: The District will ensure that all future food service claims are submitted in a timely manner.
Federal Program: U.S. Department of Agriculture: Child Nutrition Cluster - School Breakfast Program (10.553) and National School Lunch Program (10.555). Criteria: According to the School Nutrition Programs Administrative Handbook for school year 2023-2024, the food service program must limit its cash resources to an amount that does not exceed three months' average expenditures for its nonprofit school food service program. Condition: The District had a three-month average operating cost of $112,698 resulting in an excess balance of $64,140. Cause: The District's food service program has been operating at a profit in recent years and has accumulated the excess carryover. The District is aware of the excess carryover and did operate at a loss for the year. However it was not enough to lower the carryover below the three-month average. Effect: The District has accumulated surpluses in the food service program which is intended to be a non-profit program. The District runs the risk of either not providing services that have been paid for, or overcharging for services actually provided. Questioned Costs: None. Context: Actual Child Nutrition expenditures were $375,660. Repeat Finding: No. Recommendation: We recommend the District monitor the profit made and ensure all expenditures used to operate the program are properly charged to the program. Views of Responsible Officials: The District will ensure that all eligible costs are charged to the program and modernize the equipment to reduce the accumulated carry-over.
Federal Program: U.S. Department of Agriculture: Child Nutrition Cluster - School Breakfast Program (10.553) and National School Lunch Program (10.555). Criteria: According to 7 CFR sections 210.8, 220.11, 215.10, and 225.15(c), the District must submit monthly claims for reimbursement for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim. Condition: The District's November 2023 claim was not submitted until February 20, 2024 which was 82 days after the last day of the month being submitted. Cause: The District inadvertently missed a submission and caught it during the next month's submission. Effect: The District was not in compliance with grant requirements. Questioned Costs: None. Context: November's submission occurred on February 20th which was 22 days past the due date. Repeat Finding: No. Recommendation: We recommend Food Service claims be submitted in a timely manner in order to maintain compliance with the requirements of the National School Breakfast/Lunch programs. Views of Responsible Officials: The District will ensure that all future food service claims are submitted in a timely manner.
Federal Program: U.S. Department of Agriculture: Child Nutrition Cluster - School Breakfast Program (10.553) and National School Lunch Program (10.555). Criteria: According to the School Nutrition Programs Administrative Handbook for school year 2023-2024, the food service program must limit its cash resources to an amount that does not exceed three months' average expenditures for its nonprofit school food service program. Condition: The District had a three-month average operating cost of $112,698 resulting in an excess balance of $64,140. Cause: The District's food service program has been operating at a profit in recent years and has accumulated the excess carryover. The District is aware of the excess carryover and did operate at a loss for the year. However it was not enough to lower the carryover below the three-month average. Effect: The District has accumulated surpluses in the food service program which is intended to be a non-profit program. The District runs the risk of either not providing services that have been paid for, or overcharging for services actually provided. Questioned Costs: None. Context: Actual Child Nutrition expenditures were $375,660. Repeat Finding: No. Recommendation: We recommend the District monitor the profit made and ensure all expenditures used to operate the program are properly charged to the program. Views of Responsible Officials: The District will ensure that all eligible costs are charged to the program and modernize the equipment to reduce the accumulated carry-over.
Federal Program: U.S. Department of Agriculture: Child Nutrition Cluster - School Breakfast Program (10.553) and National School Lunch Program (10.555). Criteria: According to 7 CFR sections 210.8, 220.11, 215.10, and 225.15(c), the District must submit monthly claims for reimbursement for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim. Condition: The District's November 2023 claim was not submitted until February 20, 2024 which was 82 days after the last day of the month being submitted. Cause: The District inadvertently missed a submission and caught it during the next month's submission. Effect: The District was not in compliance with grant requirements. Questioned Costs: None. Context: November's submission occurred on February 20th which was 22 days past the due date. Repeat Finding: No. Recommendation: We recommend Food Service claims be submitted in a timely manner in order to maintain compliance with the requirements of the National School Breakfast/Lunch programs. Views of Responsible Officials: The District will ensure that all future food service claims are submitted in a timely manner.
Federal Program: U.S. Department of Agriculture: Child Nutrition Cluster - School Breakfast Program (10.553) and National School Lunch Program (10.555). Criteria: According to the School Nutrition Programs Administrative Handbook for school year 2023-2024, the food service program must limit its cash resources to an amount that does not exceed three months' average expenditures for its nonprofit school food service program. Condition: The District had a three-month average operating cost of $112,698 resulting in an excess balance of $64,140. Cause: The District's food service program has been operating at a profit in recent years and has accumulated the excess carryover. The District is aware of the excess carryover and did operate at a loss for the year. However it was not enough to lower the carryover below the three-month average. Effect: The District has accumulated surpluses in the food service program which is intended to be a non-profit program. The District runs the risk of either not providing services that have been paid for, or overcharging for services actually provided. Questioned Costs: None. Context: Actual Child Nutrition expenditures were $375,660. Repeat Finding: No. Recommendation: We recommend the District monitor the profit made and ensure all expenditures used to operate the program are properly charged to the program. Views of Responsible Officials: The District will ensure that all eligible costs are charged to the program and modernize the equipment to reduce the accumulated carry-over.
Federal Program: U.S. Department of Agriculture: Child Nutrition Cluster - School Breakfast Program (10.553) and National School Lunch Program (10.555). Criteria: According to 7 CFR sections 210.8, 220.11, 215.10, and 225.15(c), the District must submit monthly claims for reimbursement for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim. Condition: The District's November 2023 claim was not submitted until February 20, 2024 which was 82 days after the last day of the month being submitted. Cause: The District inadvertently missed a submission and caught it during the next month's submission. Effect: The District was not in compliance with grant requirements. Questioned Costs: None. Context: November's submission occurred on February 20th which was 22 days past the due date. Repeat Finding: No. Recommendation: We recommend Food Service claims be submitted in a timely manner in order to maintain compliance with the requirements of the National School Breakfast/Lunch programs. Views of Responsible Officials: The District will ensure that all future food service claims are submitted in a timely manner.
Federal Program: U.S. Department of Agriculture: Child Nutrition Cluster - School Breakfast Program (10.553) and National School Lunch Program (10.555). Criteria: According to the School Nutrition Programs Administrative Handbook for school year 2023-2024, the food service program must limit its cash resources to an amount that does not exceed three months' average expenditures for its nonprofit school food service program. Condition: The District had a three-month average operating cost of $112,698 resulting in an excess balance of $64,140. Cause: The District's food service program has been operating at a profit in recent years and has accumulated the excess carryover. The District is aware of the excess carryover and did operate at a loss for the year. However it was not enough to lower the carryover below the three-month average. Effect: The District has accumulated surpluses in the food service program which is intended to be a non-profit program. The District runs the risk of either not providing services that have been paid for, or overcharging for services actually provided. Questioned Costs: None. Context: Actual Child Nutrition expenditures were $375,660. Repeat Finding: No. Recommendation: We recommend the District monitor the profit made and ensure all expenditures used to operate the program are properly charged to the program. Views of Responsible Officials: The District will ensure that all eligible costs are charged to the program and modernize the equipment to reduce the accumulated carry-over.