Audit 338125

FY End
2024-06-30
Total Expended
$57.98M
Findings
10
Programs
11
Year: 2024 Accepted: 2025-01-15
Auditor: Nigro & Nigro PC

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
519301 2024-009 Significant Deficiency - L
519302 2024-009 Significant Deficiency - L
519303 2024-009 Significant Deficiency - L
519304 2024-009 Significant Deficiency - L
519305 2024-009 Significant Deficiency - L
1095743 2024-009 Significant Deficiency - L
1095744 2024-009 Significant Deficiency - L
1095745 2024-009 Significant Deficiency - L
1095746 2024-009 Significant Deficiency - L
1095747 2024-009 Significant Deficiency - L

Contacts

Name Title Type
F1PCXJ132PP5 Shawntee Milton Auditee
7609553201 Jeff Nigro 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 2024-009: Reporting (50000) Assistance Listing # 10.553, 10.555 – U.S. Department of Agriculture, California Department of Education, Child Nutrition Cluster Repeat Finding? No 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 as well as how many meals in each category are free, reduced or paid. From August 2023 to September 2023, one school site’s meals were coded to paid in the point of sales system, but the District applied a rate to the total meals to arbitrarily determine how many meals to report as free, reduced or paid. Cause: Lack of oversight procedures to ensure that data being entered into CNIPS from the point of sales system is accurate. Context: Discrepancies were noted for August 2023 and September 2023, the two 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: There is insufficient documentation to determine the total meals served which have been reported as free, reduced, or paid. As a result, we were unable to determine the questioned cost amount. Recommendation: We recommend that all meal service records be reconciled against claim forms on a monthly basis. Views of Responsible Officials: Nutrition Services has implemented a new procedure of checks and balances before submitting monthly meal claims in CNIPS. The Director generates the monthly meal count report from our point of sales program, MealTime, for each site. The meal count numbers are then entered into CNIPS. Before submission the numbers are reconciled by the Office Assistant III to ensure accuracy.
Finding 2024-009: Reporting (50000) Assistance Listing # 10.553, 10.555 – U.S. Department of Agriculture, California Department of Education, Child Nutrition Cluster Repeat Finding? No 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 as well as how many meals in each category are free, reduced or paid. From August 2023 to September 2023, one school site’s meals were coded to paid in the point of sales system, but the District applied a rate to the total meals to arbitrarily determine how many meals to report as free, reduced or paid. Cause: Lack of oversight procedures to ensure that data being entered into CNIPS from the point of sales system is accurate. Context: Discrepancies were noted for August 2023 and September 2023, the two 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: There is insufficient documentation to determine the total meals served which have been reported as free, reduced, or paid. As a result, we were unable to determine the questioned cost amount. Recommendation: We recommend that all meal service records be reconciled against claim forms on a monthly basis. Views of Responsible Officials: Nutrition Services has implemented a new procedure of checks and balances before submitting monthly meal claims in CNIPS. The Director generates the monthly meal count report from our point of sales program, MealTime, for each site. The meal count numbers are then entered into CNIPS. Before submission the numbers are reconciled by the Office Assistant III to ensure accuracy.
Finding 2024-009: Reporting (50000) Assistance Listing # 10.553, 10.555 – U.S. Department of Agriculture, California Department of Education, Child Nutrition Cluster Repeat Finding? No 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 as well as how many meals in each category are free, reduced or paid. From August 2023 to September 2023, one school site’s meals were coded to paid in the point of sales system, but the District applied a rate to the total meals to arbitrarily determine how many meals to report as free, reduced or paid. Cause: Lack of oversight procedures to ensure that data being entered into CNIPS from the point of sales system is accurate. Context: Discrepancies were noted for August 2023 and September 2023, the two 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: There is insufficient documentation to determine the total meals served which have been reported as free, reduced, or paid. As a result, we were unable to determine the questioned cost amount. Recommendation: We recommend that all meal service records be reconciled against claim forms on a monthly basis. Views of Responsible Officials: Nutrition Services has implemented a new procedure of checks and balances before submitting monthly meal claims in CNIPS. The Director generates the monthly meal count report from our point of sales program, MealTime, for each site. The meal count numbers are then entered into CNIPS. Before submission the numbers are reconciled by the Office Assistant III to ensure accuracy.
Finding 2024-009: Reporting (50000) Assistance Listing # 10.553, 10.555 – U.S. Department of Agriculture, California Department of Education, Child Nutrition Cluster Repeat Finding? No 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 as well as how many meals in each category are free, reduced or paid. From August 2023 to September 2023, one school site’s meals were coded to paid in the point of sales system, but the District applied a rate to the total meals to arbitrarily determine how many meals to report as free, reduced or paid. Cause: Lack of oversight procedures to ensure that data being entered into CNIPS from the point of sales system is accurate. Context: Discrepancies were noted for August 2023 and September 2023, the two 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: There is insufficient documentation to determine the total meals served which have been reported as free, reduced, or paid. As a result, we were unable to determine the questioned cost amount. Recommendation: We recommend that all meal service records be reconciled against claim forms on a monthly basis. Views of Responsible Officials: Nutrition Services has implemented a new procedure of checks and balances before submitting monthly meal claims in CNIPS. The Director generates the monthly meal count report from our point of sales program, MealTime, for each site. The meal count numbers are then entered into CNIPS. Before submission the numbers are reconciled by the Office Assistant III to ensure accuracy.
Finding 2024-009: Reporting (50000) Assistance Listing # 10.553, 10.555 – U.S. Department of Agriculture, California Department of Education, Child Nutrition Cluster Repeat Finding? No 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 as well as how many meals in each category are free, reduced or paid. From August 2023 to September 2023, one school site’s meals were coded to paid in the point of sales system, but the District applied a rate to the total meals to arbitrarily determine how many meals to report as free, reduced or paid. Cause: Lack of oversight procedures to ensure that data being entered into CNIPS from the point of sales system is accurate. Context: Discrepancies were noted for August 2023 and September 2023, the two 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: There is insufficient documentation to determine the total meals served which have been reported as free, reduced, or paid. As a result, we were unable to determine the questioned cost amount. Recommendation: We recommend that all meal service records be reconciled against claim forms on a monthly basis. Views of Responsible Officials: Nutrition Services has implemented a new procedure of checks and balances before submitting monthly meal claims in CNIPS. The Director generates the monthly meal count report from our point of sales program, MealTime, for each site. The meal count numbers are then entered into CNIPS. Before submission the numbers are reconciled by the Office Assistant III to ensure accuracy.
Finding 2024-009: Reporting (50000) Assistance Listing # 10.553, 10.555 – U.S. Department of Agriculture, California Department of Education, Child Nutrition Cluster Repeat Finding? No 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 as well as how many meals in each category are free, reduced or paid. From August 2023 to September 2023, one school site’s meals were coded to paid in the point of sales system, but the District applied a rate to the total meals to arbitrarily determine how many meals to report as free, reduced or paid. Cause: Lack of oversight procedures to ensure that data being entered into CNIPS from the point of sales system is accurate. Context: Discrepancies were noted for August 2023 and September 2023, the two 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: There is insufficient documentation to determine the total meals served which have been reported as free, reduced, or paid. As a result, we were unable to determine the questioned cost amount. Recommendation: We recommend that all meal service records be reconciled against claim forms on a monthly basis. Views of Responsible Officials: Nutrition Services has implemented a new procedure of checks and balances before submitting monthly meal claims in CNIPS. The Director generates the monthly meal count report from our point of sales program, MealTime, for each site. The meal count numbers are then entered into CNIPS. Before submission the numbers are reconciled by the Office Assistant III to ensure accuracy.
Finding 2024-009: Reporting (50000) Assistance Listing # 10.553, 10.555 – U.S. Department of Agriculture, California Department of Education, Child Nutrition Cluster Repeat Finding? No 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 as well as how many meals in each category are free, reduced or paid. From August 2023 to September 2023, one school site’s meals were coded to paid in the point of sales system, but the District applied a rate to the total meals to arbitrarily determine how many meals to report as free, reduced or paid. Cause: Lack of oversight procedures to ensure that data being entered into CNIPS from the point of sales system is accurate. Context: Discrepancies were noted for August 2023 and September 2023, the two 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: There is insufficient documentation to determine the total meals served which have been reported as free, reduced, or paid. As a result, we were unable to determine the questioned cost amount. Recommendation: We recommend that all meal service records be reconciled against claim forms on a monthly basis. Views of Responsible Officials: Nutrition Services has implemented a new procedure of checks and balances before submitting monthly meal claims in CNIPS. The Director generates the monthly meal count report from our point of sales program, MealTime, for each site. The meal count numbers are then entered into CNIPS. Before submission the numbers are reconciled by the Office Assistant III to ensure accuracy.
Finding 2024-009: Reporting (50000) Assistance Listing # 10.553, 10.555 – U.S. Department of Agriculture, California Department of Education, Child Nutrition Cluster Repeat Finding? No 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 as well as how many meals in each category are free, reduced or paid. From August 2023 to September 2023, one school site’s meals were coded to paid in the point of sales system, but the District applied a rate to the total meals to arbitrarily determine how many meals to report as free, reduced or paid. Cause: Lack of oversight procedures to ensure that data being entered into CNIPS from the point of sales system is accurate. Context: Discrepancies were noted for August 2023 and September 2023, the two 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: There is insufficient documentation to determine the total meals served which have been reported as free, reduced, or paid. As a result, we were unable to determine the questioned cost amount. Recommendation: We recommend that all meal service records be reconciled against claim forms on a monthly basis. Views of Responsible Officials: Nutrition Services has implemented a new procedure of checks and balances before submitting monthly meal claims in CNIPS. The Director generates the monthly meal count report from our point of sales program, MealTime, for each site. The meal count numbers are then entered into CNIPS. Before submission the numbers are reconciled by the Office Assistant III to ensure accuracy.
Finding 2024-009: Reporting (50000) Assistance Listing # 10.553, 10.555 – U.S. Department of Agriculture, California Department of Education, Child Nutrition Cluster Repeat Finding? No 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 as well as how many meals in each category are free, reduced or paid. From August 2023 to September 2023, one school site’s meals were coded to paid in the point of sales system, but the District applied a rate to the total meals to arbitrarily determine how many meals to report as free, reduced or paid. Cause: Lack of oversight procedures to ensure that data being entered into CNIPS from the point of sales system is accurate. Context: Discrepancies were noted for August 2023 and September 2023, the two 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: There is insufficient documentation to determine the total meals served which have been reported as free, reduced, or paid. As a result, we were unable to determine the questioned cost amount. Recommendation: We recommend that all meal service records be reconciled against claim forms on a monthly basis. Views of Responsible Officials: Nutrition Services has implemented a new procedure of checks and balances before submitting monthly meal claims in CNIPS. The Director generates the monthly meal count report from our point of sales program, MealTime, for each site. The meal count numbers are then entered into CNIPS. Before submission the numbers are reconciled by the Office Assistant III to ensure accuracy.
Finding 2024-009: Reporting (50000) Assistance Listing # 10.553, 10.555 – U.S. Department of Agriculture, California Department of Education, Child Nutrition Cluster Repeat Finding? No 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 as well as how many meals in each category are free, reduced or paid. From August 2023 to September 2023, one school site’s meals were coded to paid in the point of sales system, but the District applied a rate to the total meals to arbitrarily determine how many meals to report as free, reduced or paid. Cause: Lack of oversight procedures to ensure that data being entered into CNIPS from the point of sales system is accurate. Context: Discrepancies were noted for August 2023 and September 2023, the two 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: There is insufficient documentation to determine the total meals served which have been reported as free, reduced, or paid. As a result, we were unable to determine the questioned cost amount. Recommendation: We recommend that all meal service records be reconciled against claim forms on a monthly basis. Views of Responsible Officials: Nutrition Services has implemented a new procedure of checks and balances before submitting monthly meal claims in CNIPS. The Director generates the monthly meal count report from our point of sales program, MealTime, for each site. The meal count numbers are then entered into CNIPS. Before submission the numbers are reconciled by the Office Assistant III to ensure accuracy.