Audit 3385

FY End
2023-06-30
Total Expended
$160.23M
Findings
10
Programs
26
Year: 2023 Accepted: 2023-11-16

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
1974 2023-001 Significant Deficiency - L
1975 2023-001 Significant Deficiency - L
1976 2023-001 Significant Deficiency - L
1977 2023-001 Significant Deficiency - L
1978 2023-001 Significant Deficiency - L
578416 2023-001 Significant Deficiency - L
578417 2023-001 Significant Deficiency - L
578418 2023-001 Significant Deficiency - L
578419 2023-001 Significant Deficiency - L
578420 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
10.553 School Breakfast Program $8.62M Yes 1
10.555 National School Lunch Program $2.12M Yes 1
84.027 Special Education_grants to States $1.96M - 0
32.009 Covid-19 - Emergency Connectivity Fund Program $1.43M - 0
84.367 Improving Teacher Quality State Grants $1.20M - 0
84.027 Covid-19 - Special Education_grants to States $1.19M - 0
84.048 Career and Technical Education -- Basic Grants to States $1.02M - 0
12.000 Air Force Rotc $366,237 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $297,440 - 0
84.206 Javits Gifted and Talented Students Education $283,621 - 0
84.173 Covid-19 - Special Education_preschool Grants $278,617 - 0
84.184 Safe and Drug-Free Schools and Communities_national Programs $277,276 - 0
10.582 Fresh Fruit and Vegetable Program $260,682 Yes 1
84.173 Special Education_preschool Grants $240,913 - 0
12.000 Army Rotc $195,869 - 0
84.010 Title I Grants to Local Educational Agencies $150,000 - 0
84.196 Education for Homeless Children and Youth $110,136 - 0
84.365 English Language Acquisition State Grants $91,698 - 0
84.424 Student Support and Academic Enrichment Program $74,253 - 0
12.000 Navy Rotc $73,752 - 0
84.002 Adult Education - Basic Grants to States $37,824 - 0
10.560 State Administrative Expenses for Child Nutrition $28,338 - 0
84.013 Title I State Agency Program for Neglected and Delinquent Children and Youth $4,532 - 0
10.575 Farm to School Grant Program $2,124 - 0
84.425 Covid-19 - Education Stabilization Fund $1,639 Yes 0
93.079 Cooperative Agreements to Promote Adolescent Health Through School-Based Hiv/std Prevention and School-Based Surveillance $1,200 - 0

Contacts

Name Title Type
HLAVM8265M43 Terese McSharry Auditee
8643551175 David Phillips Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) presents the activity of all federal award programs of the School District of Greenville County, South Carolina (the “School District”) for the year ended June 30, 2023. All federal awards received directly from the federal agencies, as well as those passed through other government agencies, are included on the Schedule. The accompanying Schedule is presented using the modified accrual basis of accounting. Federal award expenditures are reported in the School District’s financial statements primarily as expenditures in the Special Revenue Fund and Special Revenue – Food Service Fund. Amounts reported in the accompanying Schedule agree with the amounts reported in the related federal financial reports except for timing differences relating to expenditures made subsequent to the filing of the federal financial reports. De Minimis Rate Used: N Rate Explanation: The School District has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

CONDITION: We tested three months of monthly claims reimbursements at the School District and noted several instances (for each month tested) where the School District underreported or overreported the meals served at several school locations by an insignificant amount. The total difference resulted in meals being underreported by 31 meals out of total of approximately 3,919,000 meals served, or .0008%. CRITERIA, CONTEXT, AND EFFECT: School food authorities must submit monthly claims reimbursement for meals and snacks served to eligible students within 10 days following the last day of the month covered by the claim. Each month’s claim for reimbursement and all data used in the claims review process must be maintained on file along with accurate records justifying all meals claimed and documenting that all program funds were spent only on allowable Child Nutrition Program costs. Generally, each month the School District office receives a list of meals served at each school through its point of sales/food service system (Mosaic). The District then transfers the meals served data from Mosaic to its accounting software (Infor/Lawson). The District then generates a meal served summary report from Lawson which is used to complete the monthly claims’ reimbursement form within SCAPS. The amounts of meals served that was transferred from Mosaic to Lawson was off for several locations by an insignificant amount (as some locations did not transfer properly). The School District relied on the system report (did spot checks some locations) which resulted in the SCAPS monthly claims reimbursement report being off by an insignificant amount. CAUSE: The School District relies on its accounting system (Infor/Lawson) report and did not make any notations of differences in totals that were off by an insignificant amount for several locations as most locations were correct. RECOMMENDATION: We would encourage the District to work with its food service and accounting software vendor to fix the transfer of data between systems as well as periodically review the meal counts for accuracy. RESPONSE: The School District agrees with this finding and will adhere to the corrective action plan on page 176 in this report.
CONDITION: We tested three months of monthly claims reimbursements at the School District and noted several instances (for each month tested) where the School District underreported or overreported the meals served at several school locations by an insignificant amount. The total difference resulted in meals being underreported by 31 meals out of total of approximately 3,919,000 meals served, or .0008%. CRITERIA, CONTEXT, AND EFFECT: School food authorities must submit monthly claims reimbursement for meals and snacks served to eligible students within 10 days following the last day of the month covered by the claim. Each month’s claim for reimbursement and all data used in the claims review process must be maintained on file along with accurate records justifying all meals claimed and documenting that all program funds were spent only on allowable Child Nutrition Program costs. Generally, each month the School District office receives a list of meals served at each school through its point of sales/food service system (Mosaic). The District then transfers the meals served data from Mosaic to its accounting software (Infor/Lawson). The District then generates a meal served summary report from Lawson which is used to complete the monthly claims’ reimbursement form within SCAPS. The amounts of meals served that was transferred from Mosaic to Lawson was off for several locations by an insignificant amount (as some locations did not transfer properly). The School District relied on the system report (did spot checks some locations) which resulted in the SCAPS monthly claims reimbursement report being off by an insignificant amount. CAUSE: The School District relies on its accounting system (Infor/Lawson) report and did not make any notations of differences in totals that were off by an insignificant amount for several locations as most locations were correct. RECOMMENDATION: We would encourage the District to work with its food service and accounting software vendor to fix the transfer of data between systems as well as periodically review the meal counts for accuracy. RESPONSE: The School District agrees with this finding and will adhere to the corrective action plan on page 176 in this report.
CONDITION: We tested three months of monthly claims reimbursements at the School District and noted several instances (for each month tested) where the School District underreported or overreported the meals served at several school locations by an insignificant amount. The total difference resulted in meals being underreported by 31 meals out of total of approximately 3,919,000 meals served, or .0008%. CRITERIA, CONTEXT, AND EFFECT: School food authorities must submit monthly claims reimbursement for meals and snacks served to eligible students within 10 days following the last day of the month covered by the claim. Each month’s claim for reimbursement and all data used in the claims review process must be maintained on file along with accurate records justifying all meals claimed and documenting that all program funds were spent only on allowable Child Nutrition Program costs. Generally, each month the School District office receives a list of meals served at each school through its point of sales/food service system (Mosaic). The District then transfers the meals served data from Mosaic to its accounting software (Infor/Lawson). The District then generates a meal served summary report from Lawson which is used to complete the monthly claims’ reimbursement form within SCAPS. The amounts of meals served that was transferred from Mosaic to Lawson was off for several locations by an insignificant amount (as some locations did not transfer properly). The School District relied on the system report (did spot checks some locations) which resulted in the SCAPS monthly claims reimbursement report being off by an insignificant amount. CAUSE: The School District relies on its accounting system (Infor/Lawson) report and did not make any notations of differences in totals that were off by an insignificant amount for several locations as most locations were correct. RECOMMENDATION: We would encourage the District to work with its food service and accounting software vendor to fix the transfer of data between systems as well as periodically review the meal counts for accuracy. RESPONSE: The School District agrees with this finding and will adhere to the corrective action plan on page 176 in this report.
CONDITION: We tested three months of monthly claims reimbursements at the School District and noted several instances (for each month tested) where the School District underreported or overreported the meals served at several school locations by an insignificant amount. The total difference resulted in meals being underreported by 31 meals out of total of approximately 3,919,000 meals served, or .0008%. CRITERIA, CONTEXT, AND EFFECT: School food authorities must submit monthly claims reimbursement for meals and snacks served to eligible students within 10 days following the last day of the month covered by the claim. Each month’s claim for reimbursement and all data used in the claims review process must be maintained on file along with accurate records justifying all meals claimed and documenting that all program funds were spent only on allowable Child Nutrition Program costs. Generally, each month the School District office receives a list of meals served at each school through its point of sales/food service system (Mosaic). The District then transfers the meals served data from Mosaic to its accounting software (Infor/Lawson). The District then generates a meal served summary report from Lawson which is used to complete the monthly claims’ reimbursement form within SCAPS. The amounts of meals served that was transferred from Mosaic to Lawson was off for several locations by an insignificant amount (as some locations did not transfer properly). The School District relied on the system report (did spot checks some locations) which resulted in the SCAPS monthly claims reimbursement report being off by an insignificant amount. CAUSE: The School District relies on its accounting system (Infor/Lawson) report and did not make any notations of differences in totals that were off by an insignificant amount for several locations as most locations were correct. RECOMMENDATION: We would encourage the District to work with its food service and accounting software vendor to fix the transfer of data between systems as well as periodically review the meal counts for accuracy. RESPONSE: The School District agrees with this finding and will adhere to the corrective action plan on page 176 in this report.
CONDITION: We tested three months of monthly claims reimbursements at the School District and noted several instances (for each month tested) where the School District underreported or overreported the meals served at several school locations by an insignificant amount. The total difference resulted in meals being underreported by 31 meals out of total of approximately 3,919,000 meals served, or .0008%. CRITERIA, CONTEXT, AND EFFECT: School food authorities must submit monthly claims reimbursement for meals and snacks served to eligible students within 10 days following the last day of the month covered by the claim. Each month’s claim for reimbursement and all data used in the claims review process must be maintained on file along with accurate records justifying all meals claimed and documenting that all program funds were spent only on allowable Child Nutrition Program costs. Generally, each month the School District office receives a list of meals served at each school through its point of sales/food service system (Mosaic). The District then transfers the meals served data from Mosaic to its accounting software (Infor/Lawson). The District then generates a meal served summary report from Lawson which is used to complete the monthly claims’ reimbursement form within SCAPS. The amounts of meals served that was transferred from Mosaic to Lawson was off for several locations by an insignificant amount (as some locations did not transfer properly). The School District relied on the system report (did spot checks some locations) which resulted in the SCAPS monthly claims reimbursement report being off by an insignificant amount. CAUSE: The School District relies on its accounting system (Infor/Lawson) report and did not make any notations of differences in totals that were off by an insignificant amount for several locations as most locations were correct. RECOMMENDATION: We would encourage the District to work with its food service and accounting software vendor to fix the transfer of data between systems as well as periodically review the meal counts for accuracy. RESPONSE: The School District agrees with this finding and will adhere to the corrective action plan on page 176 in this report.
CONDITION: We tested three months of monthly claims reimbursements at the School District and noted several instances (for each month tested) where the School District underreported or overreported the meals served at several school locations by an insignificant amount. The total difference resulted in meals being underreported by 31 meals out of total of approximately 3,919,000 meals served, or .0008%. CRITERIA, CONTEXT, AND EFFECT: School food authorities must submit monthly claims reimbursement for meals and snacks served to eligible students within 10 days following the last day of the month covered by the claim. Each month’s claim for reimbursement and all data used in the claims review process must be maintained on file along with accurate records justifying all meals claimed and documenting that all program funds were spent only on allowable Child Nutrition Program costs. Generally, each month the School District office receives a list of meals served at each school through its point of sales/food service system (Mosaic). The District then transfers the meals served data from Mosaic to its accounting software (Infor/Lawson). The District then generates a meal served summary report from Lawson which is used to complete the monthly claims’ reimbursement form within SCAPS. The amounts of meals served that was transferred from Mosaic to Lawson was off for several locations by an insignificant amount (as some locations did not transfer properly). The School District relied on the system report (did spot checks some locations) which resulted in the SCAPS monthly claims reimbursement report being off by an insignificant amount. CAUSE: The School District relies on its accounting system (Infor/Lawson) report and did not make any notations of differences in totals that were off by an insignificant amount for several locations as most locations were correct. RECOMMENDATION: We would encourage the District to work with its food service and accounting software vendor to fix the transfer of data between systems as well as periodically review the meal counts for accuracy. RESPONSE: The School District agrees with this finding and will adhere to the corrective action plan on page 176 in this report.
CONDITION: We tested three months of monthly claims reimbursements at the School District and noted several instances (for each month tested) where the School District underreported or overreported the meals served at several school locations by an insignificant amount. The total difference resulted in meals being underreported by 31 meals out of total of approximately 3,919,000 meals served, or .0008%. CRITERIA, CONTEXT, AND EFFECT: School food authorities must submit monthly claims reimbursement for meals and snacks served to eligible students within 10 days following the last day of the month covered by the claim. Each month’s claim for reimbursement and all data used in the claims review process must be maintained on file along with accurate records justifying all meals claimed and documenting that all program funds were spent only on allowable Child Nutrition Program costs. Generally, each month the School District office receives a list of meals served at each school through its point of sales/food service system (Mosaic). The District then transfers the meals served data from Mosaic to its accounting software (Infor/Lawson). The District then generates a meal served summary report from Lawson which is used to complete the monthly claims’ reimbursement form within SCAPS. The amounts of meals served that was transferred from Mosaic to Lawson was off for several locations by an insignificant amount (as some locations did not transfer properly). The School District relied on the system report (did spot checks some locations) which resulted in the SCAPS monthly claims reimbursement report being off by an insignificant amount. CAUSE: The School District relies on its accounting system (Infor/Lawson) report and did not make any notations of differences in totals that were off by an insignificant amount for several locations as most locations were correct. RECOMMENDATION: We would encourage the District to work with its food service and accounting software vendor to fix the transfer of data between systems as well as periodically review the meal counts for accuracy. RESPONSE: The School District agrees with this finding and will adhere to the corrective action plan on page 176 in this report.
CONDITION: We tested three months of monthly claims reimbursements at the School District and noted several instances (for each month tested) where the School District underreported or overreported the meals served at several school locations by an insignificant amount. The total difference resulted in meals being underreported by 31 meals out of total of approximately 3,919,000 meals served, or .0008%. CRITERIA, CONTEXT, AND EFFECT: School food authorities must submit monthly claims reimbursement for meals and snacks served to eligible students within 10 days following the last day of the month covered by the claim. Each month’s claim for reimbursement and all data used in the claims review process must be maintained on file along with accurate records justifying all meals claimed and documenting that all program funds were spent only on allowable Child Nutrition Program costs. Generally, each month the School District office receives a list of meals served at each school through its point of sales/food service system (Mosaic). The District then transfers the meals served data from Mosaic to its accounting software (Infor/Lawson). The District then generates a meal served summary report from Lawson which is used to complete the monthly claims’ reimbursement form within SCAPS. The amounts of meals served that was transferred from Mosaic to Lawson was off for several locations by an insignificant amount (as some locations did not transfer properly). The School District relied on the system report (did spot checks some locations) which resulted in the SCAPS monthly claims reimbursement report being off by an insignificant amount. CAUSE: The School District relies on its accounting system (Infor/Lawson) report and did not make any notations of differences in totals that were off by an insignificant amount for several locations as most locations were correct. RECOMMENDATION: We would encourage the District to work with its food service and accounting software vendor to fix the transfer of data between systems as well as periodically review the meal counts for accuracy. RESPONSE: The School District agrees with this finding and will adhere to the corrective action plan on page 176 in this report.
CONDITION: We tested three months of monthly claims reimbursements at the School District and noted several instances (for each month tested) where the School District underreported or overreported the meals served at several school locations by an insignificant amount. The total difference resulted in meals being underreported by 31 meals out of total of approximately 3,919,000 meals served, or .0008%. CRITERIA, CONTEXT, AND EFFECT: School food authorities must submit monthly claims reimbursement for meals and snacks served to eligible students within 10 days following the last day of the month covered by the claim. Each month’s claim for reimbursement and all data used in the claims review process must be maintained on file along with accurate records justifying all meals claimed and documenting that all program funds were spent only on allowable Child Nutrition Program costs. Generally, each month the School District office receives a list of meals served at each school through its point of sales/food service system (Mosaic). The District then transfers the meals served data from Mosaic to its accounting software (Infor/Lawson). The District then generates a meal served summary report from Lawson which is used to complete the monthly claims’ reimbursement form within SCAPS. The amounts of meals served that was transferred from Mosaic to Lawson was off for several locations by an insignificant amount (as some locations did not transfer properly). The School District relied on the system report (did spot checks some locations) which resulted in the SCAPS monthly claims reimbursement report being off by an insignificant amount. CAUSE: The School District relies on its accounting system (Infor/Lawson) report and did not make any notations of differences in totals that were off by an insignificant amount for several locations as most locations were correct. RECOMMENDATION: We would encourage the District to work with its food service and accounting software vendor to fix the transfer of data between systems as well as periodically review the meal counts for accuracy. RESPONSE: The School District agrees with this finding and will adhere to the corrective action plan on page 176 in this report.
CONDITION: We tested three months of monthly claims reimbursements at the School District and noted several instances (for each month tested) where the School District underreported or overreported the meals served at several school locations by an insignificant amount. The total difference resulted in meals being underreported by 31 meals out of total of approximately 3,919,000 meals served, or .0008%. CRITERIA, CONTEXT, AND EFFECT: School food authorities must submit monthly claims reimbursement for meals and snacks served to eligible students within 10 days following the last day of the month covered by the claim. Each month’s claim for reimbursement and all data used in the claims review process must be maintained on file along with accurate records justifying all meals claimed and documenting that all program funds were spent only on allowable Child Nutrition Program costs. Generally, each month the School District office receives a list of meals served at each school through its point of sales/food service system (Mosaic). The District then transfers the meals served data from Mosaic to its accounting software (Infor/Lawson). The District then generates a meal served summary report from Lawson which is used to complete the monthly claims’ reimbursement form within SCAPS. The amounts of meals served that was transferred from Mosaic to Lawson was off for several locations by an insignificant amount (as some locations did not transfer properly). The School District relied on the system report (did spot checks some locations) which resulted in the SCAPS monthly claims reimbursement report being off by an insignificant amount. CAUSE: The School District relies on its accounting system (Infor/Lawson) report and did not make any notations of differences in totals that were off by an insignificant amount for several locations as most locations were correct. RECOMMENDATION: We would encourage the District to work with its food service and accounting software vendor to fix the transfer of data between systems as well as periodically review the meal counts for accuracy. RESPONSE: The School District agrees with this finding and will adhere to the corrective action plan on page 176 in this report.