CONDITION: We noted in our testing of NSLP claims that claims were not being reviewed before being
submitted, and any reviews that may have occurred were not documented.
CRITERIA: NSLP claims should be reviewed before submission, and reviews should be documented.
EFFECT: Without adequate controls in place to make sure NSLP claims are properly reviewed before being
submitted, there exists the possibility of material misstatement in the financial statements.
CAUSE: This deficiency was primarily caused by the absence of a structured, documented review process for
the NSLP claims before submission. Without a formal requirement to review and document each claim there is
an increased risk of errors.
RECOMMENDATION: We recommend the District use someone other than the claim preparer to review the
claims before being submitted, and documenting said review.
VIEWS OF RESPONSIBLE OFFICIALS: The responsible officials recognize the need for an improved review
process to ensure NSLP claims are accurate and properly document. To address this deficiency, the following
actions will be implemented:
Role assignment: The fiscal assistant will prepare and submit each NSLP claim, and the Business Manager will
conduct a thorough review before final submission. This role assignment will ensure both preparation and
indecent review are in place.
Timing and Documentation: The review process will take place in the District business office, with detailed
documentation of each review. This includes noting the date, reviewer name, and any identified discrepancies.
Both the fiscal assistant and the Business Manager will receive guidance on the new procedures to ensure
consistency and adherence to compliance requirements.
Timeline for implementation: New procedures will be established within the fiscal quarter, with training and
full implementation scheduled by 10/1/2024.
CONDITION: We noted in our testing of NSLP claims that claims were not being reviewed before being
submitted, and any reviews that may have occurred were not documented.
CRITERIA: NSLP claims should be reviewed before submission, and reviews should be documented.
EFFECT: Without adequate controls in place to make sure NSLP claims are properly reviewed before being
submitted, there exists the possibility of material misstatement in the financial statements.
CAUSE: This deficiency was primarily caused by the absence of a structured, documented review process for
the NSLP claims before submission. Without a formal requirement to review and document each claim there is
an increased risk of errors.
RECOMMENDATION: We recommend the District use someone other than the claim preparer to review the
claims before being submitted, and documenting said review.
VIEWS OF RESPONSIBLE OFFICIALS: The responsible officials recognize the need for an improved review
process to ensure NSLP claims are accurate and properly document. To address this deficiency, the following
actions will be implemented:
Role assignment: The fiscal assistant will prepare and submit each NSLP claim, and the Business Manager will
conduct a thorough review before final submission. This role assignment will ensure both preparation and
indecent review are in place.
Timing and Documentation: The review process will take place in the District business office, with detailed
documentation of each review. This includes noting the date, reviewer name, and any identified discrepancies.
Both the fiscal assistant and the Business Manager will receive guidance on the new procedures to ensure
consistency and adherence to compliance requirements.
Timeline for implementation: New procedures will be established within the fiscal quarter, with training and
full implementation scheduled by 10/1/2024.
CONDITION: We noted in our testing of NSLP claims that claims were not being reviewed before being
submitted, and any reviews that may have occurred were not documented.
CRITERIA: NSLP claims should be reviewed before submission, and reviews should be documented.
EFFECT: Without adequate controls in place to make sure NSLP claims are properly reviewed before being
submitted, there exists the possibility of material misstatement in the financial statements.
CAUSE: This deficiency was primarily caused by the absence of a structured, documented review process for
the NSLP claims before submission. Without a formal requirement to review and document each claim there is
an increased risk of errors.
RECOMMENDATION: We recommend the District use someone other than the claim preparer to review the
claims before being submitted, and documenting said review.
VIEWS OF RESPONSIBLE OFFICIALS: The responsible officials recognize the need for an improved review
process to ensure NSLP claims are accurate and properly document. To address this deficiency, the following
actions will be implemented:
Role assignment: The fiscal assistant will prepare and submit each NSLP claim, and the Business Manager will
conduct a thorough review before final submission. This role assignment will ensure both preparation and
indecent review are in place.
Timing and Documentation: The review process will take place in the District business office, with detailed
documentation of each review. This includes noting the date, reviewer name, and any identified discrepancies.
Both the fiscal assistant and the Business Manager will receive guidance on the new procedures to ensure
consistency and adherence to compliance requirements.
Timeline for implementation: New procedures will be established within the fiscal quarter, with training and
full implementation scheduled by 10/1/2024.
CONDITION: We noted in our testing of NSLP claims that claims were not being reviewed before being
submitted, and any reviews that may have occurred were not documented.
CRITERIA: NSLP claims should be reviewed before submission, and reviews should be documented.
EFFECT: Without adequate controls in place to make sure NSLP claims are properly reviewed before being
submitted, there exists the possibility of material misstatement in the financial statements.
CAUSE: This deficiency was primarily caused by the absence of a structured, documented review process for
the NSLP claims before submission. Without a formal requirement to review and document each claim there is
an increased risk of errors.
RECOMMENDATION: We recommend the District use someone other than the claim preparer to review the
claims before being submitted, and documenting said review.
VIEWS OF RESPONSIBLE OFFICIALS: The responsible officials recognize the need for an improved review
process to ensure NSLP claims are accurate and properly document. To address this deficiency, the following
actions will be implemented:
Role assignment: The fiscal assistant will prepare and submit each NSLP claim, and the Business Manager will
conduct a thorough review before final submission. This role assignment will ensure both preparation and
indecent review are in place.
Timing and Documentation: The review process will take place in the District business office, with detailed
documentation of each review. This includes noting the date, reviewer name, and any identified discrepancies.
Both the fiscal assistant and the Business Manager will receive guidance on the new procedures to ensure
consistency and adherence to compliance requirements.
Timeline for implementation: New procedures will be established within the fiscal quarter, with training and
full implementation scheduled by 10/1/2024.
CONDITION: We noted in our testing of NSLP claims that claims were not being reviewed before being
submitted, and any reviews that may have occurred were not documented.
CRITERIA: NSLP claims should be reviewed before submission, and reviews should be documented.
EFFECT: Without adequate controls in place to make sure NSLP claims are properly reviewed before being
submitted, there exists the possibility of material misstatement in the financial statements.
CAUSE: This deficiency was primarily caused by the absence of a structured, documented review process for
the NSLP claims before submission. Without a formal requirement to review and document each claim there is
an increased risk of errors.
RECOMMENDATION: We recommend the District use someone other than the claim preparer to review the
claims before being submitted, and documenting said review.
VIEWS OF RESPONSIBLE OFFICIALS: The responsible officials recognize the need for an improved review
process to ensure NSLP claims are accurate and properly document. To address this deficiency, the following
actions will be implemented:
Role assignment: The fiscal assistant will prepare and submit each NSLP claim, and the Business Manager will
conduct a thorough review before final submission. This role assignment will ensure both preparation and
indecent review are in place.
Timing and Documentation: The review process will take place in the District business office, with detailed
documentation of each review. This includes noting the date, reviewer name, and any identified discrepancies.
Both the fiscal assistant and the Business Manager will receive guidance on the new procedures to ensure
consistency and adherence to compliance requirements.
Timeline for implementation: New procedures will be established within the fiscal quarter, with training and
full implementation scheduled by 10/1/2024.
CONDITION: We noted in our testing of NSLP claims that claims were not being reviewed before being
submitted, and any reviews that may have occurred were not documented.
CRITERIA: NSLP claims should be reviewed before submission, and reviews should be documented.
EFFECT: Without adequate controls in place to make sure NSLP claims are properly reviewed before being
submitted, there exists the possibility of material misstatement in the financial statements.
CAUSE: This deficiency was primarily caused by the absence of a structured, documented review process for
the NSLP claims before submission. Without a formal requirement to review and document each claim there is
an increased risk of errors.
RECOMMENDATION: We recommend the District use someone other than the claim preparer to review the
claims before being submitted, and documenting said review.
VIEWS OF RESPONSIBLE OFFICIALS: The responsible officials recognize the need for an improved review
process to ensure NSLP claims are accurate and properly document. To address this deficiency, the following
actions will be implemented:
Role assignment: The fiscal assistant will prepare and submit each NSLP claim, and the Business Manager will
conduct a thorough review before final submission. This role assignment will ensure both preparation and
indecent review are in place.
Timing and Documentation: The review process will take place in the District business office, with detailed
documentation of each review. This includes noting the date, reviewer name, and any identified discrepancies.
Both the fiscal assistant and the Business Manager will receive guidance on the new procedures to ensure
consistency and adherence to compliance requirements.
Timeline for implementation: New procedures will be established within the fiscal quarter, with training and
full implementation scheduled by 10/1/2024.