Audit 333486

FY End
2024-06-30
Total Expended
$2.12M
Findings
8
Programs
11
Year: 2024 Accepted: 2024-12-18
Auditor: Nigro & Nigro PC

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
515676 2024-003 Significant Deficiency Yes L
515677 2024-003 Significant Deficiency Yes L
515678 2024-003 Significant Deficiency Yes L
515679 2024-003 Significant Deficiency Yes L
1092118 2024-003 Significant Deficiency Yes L
1092119 2024-003 Significant Deficiency Yes L
1092120 2024-003 Significant Deficiency Yes L
1092121 2024-003 Significant Deficiency Yes L

Contacts

Name Title Type
HPU2BNNLUW69 Daniel Ornelas Auditee
8316234500 Jessica Berry Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The schedule of expenditures of Federal awards includes the Federal grant activity of the District and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: The District did not elect to use the ten percent de minimis indirect cost rate.

Finding Details

Finding 2024-003: Reporting (50000) Assistance Listing # 10.553, 10.555 – U.S. Department of Agriculture, California Department of Education, Child Nutrition Cluster Repeat Finding? Yes, partial repeat of Finding 2023-003 Criteria: SFAs and sponsors 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 (7 CFR sections 210.8, 220.11, 215.10, and 225.15(c)). Each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Accurate records must be maintained justifying all meals claimed. Failure to maintain such records may be grounds for denial of reimbursement for meals served and/or administrative costs claimed during the period covered by the records in question. Records are required to be retained for a period of three years after submission of the final Claim for Reimbursement for the fiscal year. Condition: The District uses a point of sale system to track lunches and breakfasts served, but afterschool meal supplements are hand tallied. The total meals documented on the District tally sheets could not reconciled to the total meal supplements claimed for the month of October 2023. Cause: Mathematical errors were made in the summarizing of data for reimbursement claims. Context: Discrepancies were noted for one out of four months tested. Effect: Meals reported could not be reconciled to total meals served. This could cause inaccurately claimed meal counts and inappropriate reimbursement. Questioned Cost: Based on auditor calculations, meals were overclaimed by 117, resulting in a questioned cost of $136.89. Recommendation: We recommend that all meal service records be reconciled against claim forms on a monthly basis. Views of Responsible Officials: The District’s Food Service department had trouble reconciling physical logs for afterschool snack when it came time for claims reporting. The District has added afterschool snack to its point of sale to accurately track and report meal claims that started mid-year 2023-24.
Finding 2024-003: Reporting (50000) Assistance Listing # 10.553, 10.555 – U.S. Department of Agriculture, California Department of Education, Child Nutrition Cluster Repeat Finding? Yes, partial repeat of Finding 2023-003 Criteria: SFAs and sponsors 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 (7 CFR sections 210.8, 220.11, 215.10, and 225.15(c)). Each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Accurate records must be maintained justifying all meals claimed. Failure to maintain such records may be grounds for denial of reimbursement for meals served and/or administrative costs claimed during the period covered by the records in question. Records are required to be retained for a period of three years after submission of the final Claim for Reimbursement for the fiscal year. Condition: The District uses a point of sale system to track lunches and breakfasts served, but afterschool meal supplements are hand tallied. The total meals documented on the District tally sheets could not reconciled to the total meal supplements claimed for the month of October 2023. Cause: Mathematical errors were made in the summarizing of data for reimbursement claims. Context: Discrepancies were noted for one out of four months tested. Effect: Meals reported could not be reconciled to total meals served. This could cause inaccurately claimed meal counts and inappropriate reimbursement. Questioned Cost: Based on auditor calculations, meals were overclaimed by 117, resulting in a questioned cost of $136.89. Recommendation: We recommend that all meal service records be reconciled against claim forms on a monthly basis. Views of Responsible Officials: The District’s Food Service department had trouble reconciling physical logs for afterschool snack when it came time for claims reporting. The District has added afterschool snack to its point of sale to accurately track and report meal claims that started mid-year 2023-24.
Finding 2024-003: Reporting (50000) Assistance Listing # 10.553, 10.555 – U.S. Department of Agriculture, California Department of Education, Child Nutrition Cluster Repeat Finding? Yes, partial repeat of Finding 2023-003 Criteria: SFAs and sponsors 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 (7 CFR sections 210.8, 220.11, 215.10, and 225.15(c)). Each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Accurate records must be maintained justifying all meals claimed. Failure to maintain such records may be grounds for denial of reimbursement for meals served and/or administrative costs claimed during the period covered by the records in question. Records are required to be retained for a period of three years after submission of the final Claim for Reimbursement for the fiscal year. Condition: The District uses a point of sale system to track lunches and breakfasts served, but afterschool meal supplements are hand tallied. The total meals documented on the District tally sheets could not reconciled to the total meal supplements claimed for the month of October 2023. Cause: Mathematical errors were made in the summarizing of data for reimbursement claims. Context: Discrepancies were noted for one out of four months tested. Effect: Meals reported could not be reconciled to total meals served. This could cause inaccurately claimed meal counts and inappropriate reimbursement. Questioned Cost: Based on auditor calculations, meals were overclaimed by 117, resulting in a questioned cost of $136.89. Recommendation: We recommend that all meal service records be reconciled against claim forms on a monthly basis. Views of Responsible Officials: The District’s Food Service department had trouble reconciling physical logs for afterschool snack when it came time for claims reporting. The District has added afterschool snack to its point of sale to accurately track and report meal claims that started mid-year 2023-24.
Finding 2024-003: Reporting (50000) Assistance Listing # 10.553, 10.555 – U.S. Department of Agriculture, California Department of Education, Child Nutrition Cluster Repeat Finding? Yes, partial repeat of Finding 2023-003 Criteria: SFAs and sponsors 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 (7 CFR sections 210.8, 220.11, 215.10, and 225.15(c)). Each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Accurate records must be maintained justifying all meals claimed. Failure to maintain such records may be grounds for denial of reimbursement for meals served and/or administrative costs claimed during the period covered by the records in question. Records are required to be retained for a period of three years after submission of the final Claim for Reimbursement for the fiscal year. Condition: The District uses a point of sale system to track lunches and breakfasts served, but afterschool meal supplements are hand tallied. The total meals documented on the District tally sheets could not reconciled to the total meal supplements claimed for the month of October 2023. Cause: Mathematical errors were made in the summarizing of data for reimbursement claims. Context: Discrepancies were noted for one out of four months tested. Effect: Meals reported could not be reconciled to total meals served. This could cause inaccurately claimed meal counts and inappropriate reimbursement. Questioned Cost: Based on auditor calculations, meals were overclaimed by 117, resulting in a questioned cost of $136.89. Recommendation: We recommend that all meal service records be reconciled against claim forms on a monthly basis. Views of Responsible Officials: The District’s Food Service department had trouble reconciling physical logs for afterschool snack when it came time for claims reporting. The District has added afterschool snack to its point of sale to accurately track and report meal claims that started mid-year 2023-24.
Finding 2024-003: Reporting (50000) Assistance Listing # 10.553, 10.555 – U.S. Department of Agriculture, California Department of Education, Child Nutrition Cluster Repeat Finding? Yes, partial repeat of Finding 2023-003 Criteria: SFAs and sponsors 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 (7 CFR sections 210.8, 220.11, 215.10, and 225.15(c)). Each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Accurate records must be maintained justifying all meals claimed. Failure to maintain such records may be grounds for denial of reimbursement for meals served and/or administrative costs claimed during the period covered by the records in question. Records are required to be retained for a period of three years after submission of the final Claim for Reimbursement for the fiscal year. Condition: The District uses a point of sale system to track lunches and breakfasts served, but afterschool meal supplements are hand tallied. The total meals documented on the District tally sheets could not reconciled to the total meal supplements claimed for the month of October 2023. Cause: Mathematical errors were made in the summarizing of data for reimbursement claims. Context: Discrepancies were noted for one out of four months tested. Effect: Meals reported could not be reconciled to total meals served. This could cause inaccurately claimed meal counts and inappropriate reimbursement. Questioned Cost: Based on auditor calculations, meals were overclaimed by 117, resulting in a questioned cost of $136.89. Recommendation: We recommend that all meal service records be reconciled against claim forms on a monthly basis. Views of Responsible Officials: The District’s Food Service department had trouble reconciling physical logs for afterschool snack when it came time for claims reporting. The District has added afterschool snack to its point of sale to accurately track and report meal claims that started mid-year 2023-24.
Finding 2024-003: Reporting (50000) Assistance Listing # 10.553, 10.555 – U.S. Department of Agriculture, California Department of Education, Child Nutrition Cluster Repeat Finding? Yes, partial repeat of Finding 2023-003 Criteria: SFAs and sponsors 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 (7 CFR sections 210.8, 220.11, 215.10, and 225.15(c)). Each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Accurate records must be maintained justifying all meals claimed. Failure to maintain such records may be grounds for denial of reimbursement for meals served and/or administrative costs claimed during the period covered by the records in question. Records are required to be retained for a period of three years after submission of the final Claim for Reimbursement for the fiscal year. Condition: The District uses a point of sale system to track lunches and breakfasts served, but afterschool meal supplements are hand tallied. The total meals documented on the District tally sheets could not reconciled to the total meal supplements claimed for the month of October 2023. Cause: Mathematical errors were made in the summarizing of data for reimbursement claims. Context: Discrepancies were noted for one out of four months tested. Effect: Meals reported could not be reconciled to total meals served. This could cause inaccurately claimed meal counts and inappropriate reimbursement. Questioned Cost: Based on auditor calculations, meals were overclaimed by 117, resulting in a questioned cost of $136.89. Recommendation: We recommend that all meal service records be reconciled against claim forms on a monthly basis. Views of Responsible Officials: The District’s Food Service department had trouble reconciling physical logs for afterschool snack when it came time for claims reporting. The District has added afterschool snack to its point of sale to accurately track and report meal claims that started mid-year 2023-24.
Finding 2024-003: Reporting (50000) Assistance Listing # 10.553, 10.555 – U.S. Department of Agriculture, California Department of Education, Child Nutrition Cluster Repeat Finding? Yes, partial repeat of Finding 2023-003 Criteria: SFAs and sponsors 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 (7 CFR sections 210.8, 220.11, 215.10, and 225.15(c)). Each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Accurate records must be maintained justifying all meals claimed. Failure to maintain such records may be grounds for denial of reimbursement for meals served and/or administrative costs claimed during the period covered by the records in question. Records are required to be retained for a period of three years after submission of the final Claim for Reimbursement for the fiscal year. Condition: The District uses a point of sale system to track lunches and breakfasts served, but afterschool meal supplements are hand tallied. The total meals documented on the District tally sheets could not reconciled to the total meal supplements claimed for the month of October 2023. Cause: Mathematical errors were made in the summarizing of data for reimbursement claims. Context: Discrepancies were noted for one out of four months tested. Effect: Meals reported could not be reconciled to total meals served. This could cause inaccurately claimed meal counts and inappropriate reimbursement. Questioned Cost: Based on auditor calculations, meals were overclaimed by 117, resulting in a questioned cost of $136.89. Recommendation: We recommend that all meal service records be reconciled against claim forms on a monthly basis. Views of Responsible Officials: The District’s Food Service department had trouble reconciling physical logs for afterschool snack when it came time for claims reporting. The District has added afterschool snack to its point of sale to accurately track and report meal claims that started mid-year 2023-24.
Finding 2024-003: Reporting (50000) Assistance Listing # 10.553, 10.555 – U.S. Department of Agriculture, California Department of Education, Child Nutrition Cluster Repeat Finding? Yes, partial repeat of Finding 2023-003 Criteria: SFAs and sponsors 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 (7 CFR sections 210.8, 220.11, 215.10, and 225.15(c)). Each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Accurate records must be maintained justifying all meals claimed. Failure to maintain such records may be grounds for denial of reimbursement for meals served and/or administrative costs claimed during the period covered by the records in question. Records are required to be retained for a period of three years after submission of the final Claim for Reimbursement for the fiscal year. Condition: The District uses a point of sale system to track lunches and breakfasts served, but afterschool meal supplements are hand tallied. The total meals documented on the District tally sheets could not reconciled to the total meal supplements claimed for the month of October 2023. Cause: Mathematical errors were made in the summarizing of data for reimbursement claims. Context: Discrepancies were noted for one out of four months tested. Effect: Meals reported could not be reconciled to total meals served. This could cause inaccurately claimed meal counts and inappropriate reimbursement. Questioned Cost: Based on auditor calculations, meals were overclaimed by 117, resulting in a questioned cost of $136.89. Recommendation: We recommend that all meal service records be reconciled against claim forms on a monthly basis. Views of Responsible Officials: The District’s Food Service department had trouble reconciling physical logs for afterschool snack when it came time for claims reporting. The District has added afterschool snack to its point of sale to accurately track and report meal claims that started mid-year 2023-24.