Audit 332561

2024-004 Department of Agriculture, Passed through Minnesota Department of Education Federal Financial Assistance Listing 10.553/10.555/10.556 Child Nutrition Cluster Reporting Material Weakness in Internal Control over Compliance Criteria – A good system of internal control includes an adequate system for ensuring all free and reduced meal reimbursement requests meet the reporting guidelines. Condition – During the course of our engagement, we noted one instance where free and reduced meals were incorrectly submitted to MDE and did not agree to meal count sheets for the month. Cause – The District does not have an internal control system designed to review and ensure submitted meal counts agree to underlying records. Effect – A lack of internal controls over reporting could result the District receiving incorrect amounts of reimbursements from the granting agency. Questioned Costs – None reported Context/Sampling – A non-statistical sample of 4 out of 12 total reports were selected for testing. Repeat Finding from Prior Year(s) – No Recommendation – The District should review internal control procedures to ensure reimbursement requests are reviewed and agree to meal count sheets for the month. Views of Responsible Officials – There is no disagreement with the audit finding.

2024-004 Department of Agriculture, Passed through Minnesota Department of Education Federal Financial Assistance Listing 10.553/10.555/10.556 Child Nutrition Cluster Reporting Material Weakness in Internal Control over Compliance Criteria – A good system of internal control includes an adequate system for ensuring all free and reduced meal reimbursement requests meet the reporting guidelines. Condition – During the course of our engagement, we noted one instance where free and reduced meals were incorrectly submitted to MDE and did not agree to meal count sheets for the month. Cause – The District does not have an internal control system designed to review and ensure submitted meal counts agree to underlying records. Effect – A lack of internal controls over reporting could result the District receiving incorrect amounts of reimbursements from the granting agency. Questioned Costs – None reported Context/Sampling – A non-statistical sample of 4 out of 12 total reports were selected for testing. Repeat Finding from Prior Year(s) – No Recommendation – The District should review internal control procedures to ensure reimbursement requests are reviewed and agree to meal count sheets for the month. Views of Responsible Officials – There is no disagreement with the audit finding.

2024-004 Department of Agriculture, Passed through Minnesota Department of Education Federal Financial Assistance Listing 10.553/10.555/10.556 Child Nutrition Cluster Reporting Material Weakness in Internal Control over Compliance Criteria – A good system of internal control includes an adequate system for ensuring all free and reduced meal reimbursement requests meet the reporting guidelines. Condition – During the course of our engagement, we noted one instance where free and reduced meals were incorrectly submitted to MDE and did not agree to meal count sheets for the month. Cause – The District does not have an internal control system designed to review and ensure submitted meal counts agree to underlying records. Effect – A lack of internal controls over reporting could result the District receiving incorrect amounts of reimbursements from the granting agency. Questioned Costs – None reported Context/Sampling – A non-statistical sample of 4 out of 12 total reports were selected for testing. Repeat Finding from Prior Year(s) – No Recommendation – The District should review internal control procedures to ensure reimbursement requests are reviewed and agree to meal count sheets for the month. Views of Responsible Officials – There is no disagreement with the audit finding.

2024-004 Department of Agriculture, Passed through Minnesota Department of Education Federal Financial Assistance Listing 10.553/10.555/10.556 Child Nutrition Cluster Reporting Material Weakness in Internal Control over Compliance Criteria – A good system of internal control includes an adequate system for ensuring all free and reduced meal reimbursement requests meet the reporting guidelines. Condition – During the course of our engagement, we noted one instance where free and reduced meals were incorrectly submitted to MDE and did not agree to meal count sheets for the month. Cause – The District does not have an internal control system designed to review and ensure submitted meal counts agree to underlying records. Effect – A lack of internal controls over reporting could result the District receiving incorrect amounts of reimbursements from the granting agency. Questioned Costs – None reported Context/Sampling – A non-statistical sample of 4 out of 12 total reports were selected for testing. Repeat Finding from Prior Year(s) – No Recommendation – The District should review internal control procedures to ensure reimbursement requests are reviewed and agree to meal count sheets for the month. Views of Responsible Officials – There is no disagreement with the audit finding.

2024-004 Department of Agriculture, Passed through Minnesota Department of Education Federal Financial Assistance Listing 10.553/10.555/10.556 Child Nutrition Cluster Reporting Material Weakness in Internal Control over Compliance Criteria – A good system of internal control includes an adequate system for ensuring all free and reduced meal reimbursement requests meet the reporting guidelines. Condition – During the course of our engagement, we noted one instance where free and reduced meals were incorrectly submitted to MDE and did not agree to meal count sheets for the month. Cause – The District does not have an internal control system designed to review and ensure submitted meal counts agree to underlying records. Effect – A lack of internal controls over reporting could result the District receiving incorrect amounts of reimbursements from the granting agency. Questioned Costs – None reported Context/Sampling – A non-statistical sample of 4 out of 12 total reports were selected for testing. Repeat Finding from Prior Year(s) – No Recommendation – The District should review internal control procedures to ensure reimbursement requests are reviewed and agree to meal count sheets for the month. Views of Responsible Officials – There is no disagreement with the audit finding.

2024-004 Department of Agriculture, Passed through Minnesota Department of Education Federal Financial Assistance Listing 10.553/10.555/10.556 Child Nutrition Cluster Reporting Material Weakness in Internal Control over Compliance Criteria – A good system of internal control includes an adequate system for ensuring all free and reduced meal reimbursement requests meet the reporting guidelines. Condition – During the course of our engagement, we noted one instance where free and reduced meals were incorrectly submitted to MDE and did not agree to meal count sheets for the month. Cause – The District does not have an internal control system designed to review and ensure submitted meal counts agree to underlying records. Effect – A lack of internal controls over reporting could result the District receiving incorrect amounts of reimbursements from the granting agency. Questioned Costs – None reported Context/Sampling – A non-statistical sample of 4 out of 12 total reports were selected for testing. Repeat Finding from Prior Year(s) – No Recommendation – The District should review internal control procedures to ensure reimbursement requests are reviewed and agree to meal count sheets for the month. Views of Responsible Officials – There is no disagreement with the audit finding.

2024-004 Department of Agriculture, Passed through Minnesota Department of Education Federal Financial Assistance Listing 10.553/10.555/10.556 Child Nutrition Cluster Reporting Material Weakness in Internal Control over Compliance Criteria – A good system of internal control includes an adequate system for ensuring all free and reduced meal reimbursement requests meet the reporting guidelines. Condition – During the course of our engagement, we noted one instance where free and reduced meals were incorrectly submitted to MDE and did not agree to meal count sheets for the month. Cause – The District does not have an internal control system designed to review and ensure submitted meal counts agree to underlying records. Effect – A lack of internal controls over reporting could result the District receiving incorrect amounts of reimbursements from the granting agency. Questioned Costs – None reported Context/Sampling – A non-statistical sample of 4 out of 12 total reports were selected for testing. Repeat Finding from Prior Year(s) – No Recommendation – The District should review internal control procedures to ensure reimbursement requests are reviewed and agree to meal count sheets for the month. Views of Responsible Officials – There is no disagreement with the audit finding.

2024-004 Department of Agriculture, Passed through Minnesota Department of Education Federal Financial Assistance Listing 10.553/10.555/10.556 Child Nutrition Cluster Reporting Material Weakness in Internal Control over Compliance Criteria – A good system of internal control includes an adequate system for ensuring all free and reduced meal reimbursement requests meet the reporting guidelines. Condition – During the course of our engagement, we noted one instance where free and reduced meals were incorrectly submitted to MDE and did not agree to meal count sheets for the month. Cause – The District does not have an internal control system designed to review and ensure submitted meal counts agree to underlying records. Effect – A lack of internal controls over reporting could result the District receiving incorrect amounts of reimbursements from the granting agency. Questioned Costs – None reported Context/Sampling – A non-statistical sample of 4 out of 12 total reports were selected for testing. Repeat Finding from Prior Year(s) – No Recommendation – The District should review internal control procedures to ensure reimbursement requests are reviewed and agree to meal count sheets for the month. Views of Responsible Officials – There is no disagreement with the audit finding.

2024-004 Department of Agriculture, Passed through Minnesota Department of Education Federal Financial Assistance Listing 10.553/10.555/10.556 Child Nutrition Cluster Reporting Material Weakness in Internal Control over Compliance Criteria – A good system of internal control includes an adequate system for ensuring all free and reduced meal reimbursement requests meet the reporting guidelines. Condition – During the course of our engagement, we noted one instance where free and reduced meals were incorrectly submitted to MDE and did not agree to meal count sheets for the month. Cause – The District does not have an internal control system designed to review and ensure submitted meal counts agree to underlying records. Effect – A lack of internal controls over reporting could result the District receiving incorrect amounts of reimbursements from the granting agency. Questioned Costs – None reported Context/Sampling – A non-statistical sample of 4 out of 12 total reports were selected for testing. Repeat Finding from Prior Year(s) – No Recommendation – The District should review internal control procedures to ensure reimbursement requests are reviewed and agree to meal count sheets for the month. Views of Responsible Officials – There is no disagreement with the audit finding.

2024-004 Department of Agriculture, Passed through Minnesota Department of Education Federal Financial Assistance Listing 10.553/10.555/10.556 Child Nutrition Cluster Reporting Material Weakness in Internal Control over Compliance Criteria – A good system of internal control includes an adequate system for ensuring all free and reduced meal reimbursement requests meet the reporting guidelines. Condition – During the course of our engagement, we noted one instance where free and reduced meals were incorrectly submitted to MDE and did not agree to meal count sheets for the month. Cause – The District does not have an internal control system designed to review and ensure submitted meal counts agree to underlying records. Effect – A lack of internal controls over reporting could result the District receiving incorrect amounts of reimbursements from the granting agency. Questioned Costs – None reported Context/Sampling – A non-statistical sample of 4 out of 12 total reports were selected for testing. Repeat Finding from Prior Year(s) – No Recommendation – The District should review internal control procedures to ensure reimbursement requests are reviewed and agree to meal count sheets for the month. Views of Responsible Officials – There is no disagreement with the audit finding.