Audit 337442

FY End
2024-06-30
Total Expended
$24.15M
Findings
6
Programs
13
Organization: Westminster School District (CA)
Year: 2024 Accepted: 2025-01-13
Auditor: Nigro & Nigro PC

Organization Exclusion Status:

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Findings

ID Ref Severity Repeat Requirement
518979 2024-001 Significant Deficiency - L
518980 2024-001 Significant Deficiency - L
518981 2024-001 Significant Deficiency - L
1095421 2024-001 Significant Deficiency - L
1095422 2024-001 Significant Deficiency - L
1095423 2024-001 Significant Deficiency - L

Contacts

Name Title Type
MW28WW4D2ZV5 Brett Heinbuch Auditee
7148947311 Jeff Nigro Auditor
No contacts on file

Notes to SEFA

Title: Schedule of Expenditures of Federal Awards 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. The District did not elect to use the ten percent de minimis indirect cost rate. De Minimis Rate Used: N Rate Explanation: The District did not elect to use the ten percent de minimis indirect cost rate. 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. The District did not elect to use the ten percent de minimis indirect cost rate. The following schedule provides a reconciliation between revenues reported on the Statement of Revenues, Expenditures, and Changes in Fund Balance and the related expenditures reported on the Schedule of Expenditures of Federal Awards.

Finding Details

Child Nutrition Cluster Assistance Listing No: 10.553 x 10.555 U.S. Department of Agriculture California Department of Education Repeat Finding? No Criteria: Code of Federal Regulations, 7 CFR sections 210.8, 220.11, 2015.10 and 225.15(c), require that monthly claims for reimbursement for meals and snacks served to eligible students be submitted within 60 days following the last day of the month covered by the claim. In conjunction each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Condition: During our testing of controls over claims for reimbursement, we discovered data entry errors in the District’s reporting of the number of meals served. Cause: The Child Nutrition department lacked a review procedure to ensure that consolidated meals are correct prior to reporting the number of meals served into the CNIPs database. Context: This deficiency was noted in seven months out of the school year. Effect: This resulted in the District being under-reimbursed by roughly $1,022. Recommendation: We recommend that the District develop and implement procedures to ensure that the meals served and reported on the CNIPS claims are accurate. This will ensure that the District is properly reimbursed at the time of submission. Views of Responsible Officials: Nutrition Services site staff implemented a new software system, Titan, in the 2023-2024 school year. Continued staff training on the reporting capabilities has been implemented. Nutrition Services site staff will run report on meals served and will turn in monthly to Nutrition Services office staff. Two members of Nutrition Services office staff will verify the number of meals served match the number of meals reported in Titan software system. Nutrition Services administrative staff will verify all meal counts prior to final CNIPS submittal
Child Nutrition Cluster Assistance Listing No: 10.553 x 10.555 U.S. Department of Agriculture California Department of Education Repeat Finding? No Criteria: Code of Federal Regulations, 7 CFR sections 210.8, 220.11, 2015.10 and 225.15(c), require that monthly claims for reimbursement for meals and snacks served to eligible students be submitted within 60 days following the last day of the month covered by the claim. In conjunction each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Condition: During our testing of controls over claims for reimbursement, we discovered data entry errors in the District’s reporting of the number of meals served. Cause: The Child Nutrition department lacked a review procedure to ensure that consolidated meals are correct prior to reporting the number of meals served into the CNIPs database. Context: This deficiency was noted in seven months out of the school year. Effect: This resulted in the District being under-reimbursed by roughly $1,022. Recommendation: We recommend that the District develop and implement procedures to ensure that the meals served and reported on the CNIPS claims are accurate. This will ensure that the District is properly reimbursed at the time of submission. Views of Responsible Officials: Nutrition Services site staff implemented a new software system, Titan, in the 2023-2024 school year. Continued staff training on the reporting capabilities has been implemented. Nutrition Services site staff will run report on meals served and will turn in monthly to Nutrition Services office staff. Two members of Nutrition Services office staff will verify the number of meals served match the number of meals reported in Titan software system. Nutrition Services administrative staff will verify all meal counts prior to final CNIPS submittal
Child Nutrition Cluster Assistance Listing No: 10.553 x 10.555 U.S. Department of Agriculture California Department of Education Repeat Finding? No Criteria: Code of Federal Regulations, 7 CFR sections 210.8, 220.11, 2015.10 and 225.15(c), require that monthly claims for reimbursement for meals and snacks served to eligible students be submitted within 60 days following the last day of the month covered by the claim. In conjunction each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Condition: During our testing of controls over claims for reimbursement, we discovered data entry errors in the District’s reporting of the number of meals served. Cause: The Child Nutrition department lacked a review procedure to ensure that consolidated meals are correct prior to reporting the number of meals served into the CNIPs database. Context: This deficiency was noted in seven months out of the school year. Effect: This resulted in the District being under-reimbursed by roughly $1,022. Recommendation: We recommend that the District develop and implement procedures to ensure that the meals served and reported on the CNIPS claims are accurate. This will ensure that the District is properly reimbursed at the time of submission. Views of Responsible Officials: Nutrition Services site staff implemented a new software system, Titan, in the 2023-2024 school year. Continued staff training on the reporting capabilities has been implemented. Nutrition Services site staff will run report on meals served and will turn in monthly to Nutrition Services office staff. Two members of Nutrition Services office staff will verify the number of meals served match the number of meals reported in Titan software system. Nutrition Services administrative staff will verify all meal counts prior to final CNIPS submittal
Child Nutrition Cluster Assistance Listing No: 10.553 x 10.555 U.S. Department of Agriculture California Department of Education Repeat Finding? No Criteria: Code of Federal Regulations, 7 CFR sections 210.8, 220.11, 2015.10 and 225.15(c), require that monthly claims for reimbursement for meals and snacks served to eligible students be submitted within 60 days following the last day of the month covered by the claim. In conjunction each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Condition: During our testing of controls over claims for reimbursement, we discovered data entry errors in the District’s reporting of the number of meals served. Cause: The Child Nutrition department lacked a review procedure to ensure that consolidated meals are correct prior to reporting the number of meals served into the CNIPs database. Context: This deficiency was noted in seven months out of the school year. Effect: This resulted in the District being under-reimbursed by roughly $1,022. Recommendation: We recommend that the District develop and implement procedures to ensure that the meals served and reported on the CNIPS claims are accurate. This will ensure that the District is properly reimbursed at the time of submission. Views of Responsible Officials: Nutrition Services site staff implemented a new software system, Titan, in the 2023-2024 school year. Continued staff training on the reporting capabilities has been implemented. Nutrition Services site staff will run report on meals served and will turn in monthly to Nutrition Services office staff. Two members of Nutrition Services office staff will verify the number of meals served match the number of meals reported in Titan software system. Nutrition Services administrative staff will verify all meal counts prior to final CNIPS submittal
Child Nutrition Cluster Assistance Listing No: 10.553 x 10.555 U.S. Department of Agriculture California Department of Education Repeat Finding? No Criteria: Code of Federal Regulations, 7 CFR sections 210.8, 220.11, 2015.10 and 225.15(c), require that monthly claims for reimbursement for meals and snacks served to eligible students be submitted within 60 days following the last day of the month covered by the claim. In conjunction each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Condition: During our testing of controls over claims for reimbursement, we discovered data entry errors in the District’s reporting of the number of meals served. Cause: The Child Nutrition department lacked a review procedure to ensure that consolidated meals are correct prior to reporting the number of meals served into the CNIPs database. Context: This deficiency was noted in seven months out of the school year. Effect: This resulted in the District being under-reimbursed by roughly $1,022. Recommendation: We recommend that the District develop and implement procedures to ensure that the meals served and reported on the CNIPS claims are accurate. This will ensure that the District is properly reimbursed at the time of submission. Views of Responsible Officials: Nutrition Services site staff implemented a new software system, Titan, in the 2023-2024 school year. Continued staff training on the reporting capabilities has been implemented. Nutrition Services site staff will run report on meals served and will turn in monthly to Nutrition Services office staff. Two members of Nutrition Services office staff will verify the number of meals served match the number of meals reported in Titan software system. Nutrition Services administrative staff will verify all meal counts prior to final CNIPS submittal
Child Nutrition Cluster Assistance Listing No: 10.553 x 10.555 U.S. Department of Agriculture California Department of Education Repeat Finding? No Criteria: Code of Federal Regulations, 7 CFR sections 210.8, 220.11, 2015.10 and 225.15(c), require that monthly claims for reimbursement for meals and snacks served to eligible students be submitted within 60 days following the last day of the month covered by the claim. In conjunction each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Condition: During our testing of controls over claims for reimbursement, we discovered data entry errors in the District’s reporting of the number of meals served. Cause: The Child Nutrition department lacked a review procedure to ensure that consolidated meals are correct prior to reporting the number of meals served into the CNIPs database. Context: This deficiency was noted in seven months out of the school year. Effect: This resulted in the District being under-reimbursed by roughly $1,022. Recommendation: We recommend that the District develop and implement procedures to ensure that the meals served and reported on the CNIPS claims are accurate. This will ensure that the District is properly reimbursed at the time of submission. Views of Responsible Officials: Nutrition Services site staff implemented a new software system, Titan, in the 2023-2024 school year. Continued staff training on the reporting capabilities has been implemented. Nutrition Services site staff will run report on meals served and will turn in monthly to Nutrition Services office staff. Two members of Nutrition Services office staff will verify the number of meals served match the number of meals reported in Titan software system. Nutrition Services administrative staff will verify all meal counts prior to final CNIPS submittal