SA-2024-03 – SIGNIFICANT DEFICIENCY
FEDERAL AWARD PROGRAM: 10.553, 10.555, 10.559 Child Nutrition Cluster
SPECIFIC REQUIREMENT: Federal reimbursement claims are required to be reviewed by a person other
than the preparer.
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 controls in place to make sure NSLP claims are properly reviewed before being
submitted, there exists the possibility of material misstatements in the financial statements.
CAUSE: The finance office experienced turn over in the fiscal year under audit.
RECOMMENDATION: We recommend the District use someone other than the claim preparer to review
the claims before being submitted, and document said review with initials and date.
VIEWS OF RESPONSIBLE OFFICIALS: The District did not practice a multi-step review of monthly
Child Nutrition Program meal claims to the state. This has since been corrected, with monthly data input
and review by the Director of Nutrition Services, and review and submission by the District's Director of
Finance/Senior Accountant. This ensures that the numbers that are being submitted to the state are accurate
with the numbers that are being recorded on a daily/monthly basis. This was implemented early in fiscal
year.
SA-2024-03 – SIGNIFICANT DEFICIENCY
FEDERAL AWARD PROGRAM: 10.553, 10.555, 10.559 Child Nutrition Cluster
SPECIFIC REQUIREMENT: Federal reimbursement claims are required to be reviewed by a person other
than the preparer.
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 controls in place to make sure NSLP claims are properly reviewed before being
submitted, there exists the possibility of material misstatements in the financial statements.
CAUSE: The finance office experienced turn over in the fiscal year under audit.
RECOMMENDATION: We recommend the District use someone other than the claim preparer to review
the claims before being submitted, and document said review with initials and date.
VIEWS OF RESPONSIBLE OFFICIALS: The District did not practice a multi-step review of monthly
Child Nutrition Program meal claims to the state. This has since been corrected, with monthly data input
and review by the Director of Nutrition Services, and review and submission by the District's Director of
Finance/Senior Accountant. This ensures that the numbers that are being submitted to the state are accurate
with the numbers that are being recorded on a daily/monthly basis. This was implemented early in fiscal
year.
SA-2024-03 – SIGNIFICANT DEFICIENCY
FEDERAL AWARD PROGRAM: 10.553, 10.555, 10.559 Child Nutrition Cluster
SPECIFIC REQUIREMENT: Federal reimbursement claims are required to be reviewed by a person other
than the preparer.
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 controls in place to make sure NSLP claims are properly reviewed before being
submitted, there exists the possibility of material misstatements in the financial statements.
CAUSE: The finance office experienced turn over in the fiscal year under audit.
RECOMMENDATION: We recommend the District use someone other than the claim preparer to review
the claims before being submitted, and document said review with initials and date.
VIEWS OF RESPONSIBLE OFFICIALS: The District did not practice a multi-step review of monthly
Child Nutrition Program meal claims to the state. This has since been corrected, with monthly data input
and review by the Director of Nutrition Services, and review and submission by the District's Director of
Finance/Senior Accountant. This ensures that the numbers that are being submitted to the state are accurate
with the numbers that are being recorded on a daily/monthly basis. This was implemented early in fiscal
year.
SA-2024-03 – SIGNIFICANT DEFICIENCY
FEDERAL AWARD PROGRAM: 10.553, 10.555, 10.559 Child Nutrition Cluster
SPECIFIC REQUIREMENT: Federal reimbursement claims are required to be reviewed by a person other
than the preparer.
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 controls in place to make sure NSLP claims are properly reviewed before being
submitted, there exists the possibility of material misstatements in the financial statements.
CAUSE: The finance office experienced turn over in the fiscal year under audit.
RECOMMENDATION: We recommend the District use someone other than the claim preparer to review
the claims before being submitted, and document said review with initials and date.
VIEWS OF RESPONSIBLE OFFICIALS: The District did not practice a multi-step review of monthly
Child Nutrition Program meal claims to the state. This has since been corrected, with monthly data input
and review by the Director of Nutrition Services, and review and submission by the District's Director of
Finance/Senior Accountant. This ensures that the numbers that are being submitted to the state are accurate
with the numbers that are being recorded on a daily/monthly basis. This was implemented early in fiscal
year.
SA-2024-04 - SIGNIFICANT DEFICIENCY
FEDERAL AWARD PROGRAM: 10.553, 10.555, 10.559 Child Nutrition Cluster
SPECIFIC REQUIREMENT: Federal reimbursement claims are required to be recorded to the correctfiscal year in the general ledger.CONDITION: We noted in our testing of NSLP reimbursements, the District recorded the May 2024 and
June 2024 claims to the incorrect fiscal year.
CRITERIA: NSLP claims should be recorded in the correct fiscal year.
EFFECT: Without controls in place to make sure NSLP claims are recorded in the correct fiscal year, there
exists the possibility of material misstatement to the financial statement and non compliance to the grant.
CAUSE: The finance office experienced turn over in the fiscal year under audit.
RECOMMENDATION: We recommend the District record reimbursements in the correct fiscal year.
VIEWS OF RESPONSIBLE OFFICIALS: Reimbursements from the state for meal claims for the months
of May and June were received in July 2024 (in the new fiscal year). Due to turnover in the District's
business office, they were recorded when they were received (as revenue) rather than accounts receivable.
Moving forward, the District will recognize meal reimbursement revenue in the fiscal year that it is for, and
the proper amounts will be applied to the proper accounts, and confirmed via multi-step review. This will
take affect starting in fiscal year 24-25.
SA-2024-04 - SIGNIFICANT DEFICIENCY
FEDERAL AWARD PROGRAM: 10.553, 10.555, 10.559 Child Nutrition Cluster
SPECIFIC REQUIREMENT: Federal reimbursement claims are required to be recorded to the correctfiscal year in the general ledger.CONDITION: We noted in our testing of NSLP reimbursements, the District recorded the May 2024 and
June 2024 claims to the incorrect fiscal year.
CRITERIA: NSLP claims should be recorded in the correct fiscal year.
EFFECT: Without controls in place to make sure NSLP claims are recorded in the correct fiscal year, there
exists the possibility of material misstatement to the financial statement and non compliance to the grant.
CAUSE: The finance office experienced turn over in the fiscal year under audit.
RECOMMENDATION: We recommend the District record reimbursements in the correct fiscal year.
VIEWS OF RESPONSIBLE OFFICIALS: Reimbursements from the state for meal claims for the months
of May and June were received in July 2024 (in the new fiscal year). Due to turnover in the District's
business office, they were recorded when they were received (as revenue) rather than accounts receivable.
Moving forward, the District will recognize meal reimbursement revenue in the fiscal year that it is for, and
the proper amounts will be applied to the proper accounts, and confirmed via multi-step review. This will
take affect starting in fiscal year 24-25.
SA-2024-04 - SIGNIFICANT DEFICIENCY
FEDERAL AWARD PROGRAM: 10.553, 10.555, 10.559 Child Nutrition Cluster
SPECIFIC REQUIREMENT: Federal reimbursement claims are required to be recorded to the correctfiscal year in the general ledger.CONDITION: We noted in our testing of NSLP reimbursements, the District recorded the May 2024 and
June 2024 claims to the incorrect fiscal year.
CRITERIA: NSLP claims should be recorded in the correct fiscal year.
EFFECT: Without controls in place to make sure NSLP claims are recorded in the correct fiscal year, there
exists the possibility of material misstatement to the financial statement and non compliance to the grant.
CAUSE: The finance office experienced turn over in the fiscal year under audit.
RECOMMENDATION: We recommend the District record reimbursements in the correct fiscal year.
VIEWS OF RESPONSIBLE OFFICIALS: Reimbursements from the state for meal claims for the months
of May and June were received in July 2024 (in the new fiscal year). Due to turnover in the District's
business office, they were recorded when they were received (as revenue) rather than accounts receivable.
Moving forward, the District will recognize meal reimbursement revenue in the fiscal year that it is for, and
the proper amounts will be applied to the proper accounts, and confirmed via multi-step review. This will
take affect starting in fiscal year 24-25.
SA-2024-04 - SIGNIFICANT DEFICIENCY
FEDERAL AWARD PROGRAM: 10.553, 10.555, 10.559 Child Nutrition Cluster
SPECIFIC REQUIREMENT: Federal reimbursement claims are required to be recorded to the correctfiscal year in the general ledger.CONDITION: We noted in our testing of NSLP reimbursements, the District recorded the May 2024 and
June 2024 claims to the incorrect fiscal year.
CRITERIA: NSLP claims should be recorded in the correct fiscal year.
EFFECT: Without controls in place to make sure NSLP claims are recorded in the correct fiscal year, there
exists the possibility of material misstatement to the financial statement and non compliance to the grant.
CAUSE: The finance office experienced turn over in the fiscal year under audit.
RECOMMENDATION: We recommend the District record reimbursements in the correct fiscal year.
VIEWS OF RESPONSIBLE OFFICIALS: Reimbursements from the state for meal claims for the months
of May and June were received in July 2024 (in the new fiscal year). Due to turnover in the District's
business office, they were recorded when they were received (as revenue) rather than accounts receivable.
Moving forward, the District will recognize meal reimbursement revenue in the fiscal year that it is for, and
the proper amounts will be applied to the proper accounts, and confirmed via multi-step review. This will
take affect starting in fiscal year 24-25.
SA-2024-03 – SIGNIFICANT DEFICIENCY
FEDERAL AWARD PROGRAM: 10.553, 10.555, 10.559 Child Nutrition Cluster
SPECIFIC REQUIREMENT: Federal reimbursement claims are required to be reviewed by a person other
than the preparer.
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 controls in place to make sure NSLP claims are properly reviewed before being
submitted, there exists the possibility of material misstatements in the financial statements.
CAUSE: The finance office experienced turn over in the fiscal year under audit.
RECOMMENDATION: We recommend the District use someone other than the claim preparer to review
the claims before being submitted, and document said review with initials and date.
VIEWS OF RESPONSIBLE OFFICIALS: The District did not practice a multi-step review of monthly
Child Nutrition Program meal claims to the state. This has since been corrected, with monthly data input
and review by the Director of Nutrition Services, and review and submission by the District's Director of
Finance/Senior Accountant. This ensures that the numbers that are being submitted to the state are accurate
with the numbers that are being recorded on a daily/monthly basis. This was implemented early in fiscal
year.
SA-2024-03 – SIGNIFICANT DEFICIENCY
FEDERAL AWARD PROGRAM: 10.553, 10.555, 10.559 Child Nutrition Cluster
SPECIFIC REQUIREMENT: Federal reimbursement claims are required to be reviewed by a person other
than the preparer.
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 controls in place to make sure NSLP claims are properly reviewed before being
submitted, there exists the possibility of material misstatements in the financial statements.
CAUSE: The finance office experienced turn over in the fiscal year under audit.
RECOMMENDATION: We recommend the District use someone other than the claim preparer to review
the claims before being submitted, and document said review with initials and date.
VIEWS OF RESPONSIBLE OFFICIALS: The District did not practice a multi-step review of monthly
Child Nutrition Program meal claims to the state. This has since been corrected, with monthly data input
and review by the Director of Nutrition Services, and review and submission by the District's Director of
Finance/Senior Accountant. This ensures that the numbers that are being submitted to the state are accurate
with the numbers that are being recorded on a daily/monthly basis. This was implemented early in fiscal
year.
SA-2024-03 – SIGNIFICANT DEFICIENCY
FEDERAL AWARD PROGRAM: 10.553, 10.555, 10.559 Child Nutrition Cluster
SPECIFIC REQUIREMENT: Federal reimbursement claims are required to be reviewed by a person other
than the preparer.
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 controls in place to make sure NSLP claims are properly reviewed before being
submitted, there exists the possibility of material misstatements in the financial statements.
CAUSE: The finance office experienced turn over in the fiscal year under audit.
RECOMMENDATION: We recommend the District use someone other than the claim preparer to review
the claims before being submitted, and document said review with initials and date.
VIEWS OF RESPONSIBLE OFFICIALS: The District did not practice a multi-step review of monthly
Child Nutrition Program meal claims to the state. This has since been corrected, with monthly data input
and review by the Director of Nutrition Services, and review and submission by the District's Director of
Finance/Senior Accountant. This ensures that the numbers that are being submitted to the state are accurate
with the numbers that are being recorded on a daily/monthly basis. This was implemented early in fiscal
year.
SA-2024-03 – SIGNIFICANT DEFICIENCY
FEDERAL AWARD PROGRAM: 10.553, 10.555, 10.559 Child Nutrition Cluster
SPECIFIC REQUIREMENT: Federal reimbursement claims are required to be reviewed by a person other
than the preparer.
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 controls in place to make sure NSLP claims are properly reviewed before being
submitted, there exists the possibility of material misstatements in the financial statements.
CAUSE: The finance office experienced turn over in the fiscal year under audit.
RECOMMENDATION: We recommend the District use someone other than the claim preparer to review
the claims before being submitted, and document said review with initials and date.
VIEWS OF RESPONSIBLE OFFICIALS: The District did not practice a multi-step review of monthly
Child Nutrition Program meal claims to the state. This has since been corrected, with monthly data input
and review by the Director of Nutrition Services, and review and submission by the District's Director of
Finance/Senior Accountant. This ensures that the numbers that are being submitted to the state are accurate
with the numbers that are being recorded on a daily/monthly basis. This was implemented early in fiscal
year.
SA-2024-04 - SIGNIFICANT DEFICIENCY
FEDERAL AWARD PROGRAM: 10.553, 10.555, 10.559 Child Nutrition Cluster
SPECIFIC REQUIREMENT: Federal reimbursement claims are required to be recorded to the correctfiscal year in the general ledger.CONDITION: We noted in our testing of NSLP reimbursements, the District recorded the May 2024 and
June 2024 claims to the incorrect fiscal year.
CRITERIA: NSLP claims should be recorded in the correct fiscal year.
EFFECT: Without controls in place to make sure NSLP claims are recorded in the correct fiscal year, there
exists the possibility of material misstatement to the financial statement and non compliance to the grant.
CAUSE: The finance office experienced turn over in the fiscal year under audit.
RECOMMENDATION: We recommend the District record reimbursements in the correct fiscal year.
VIEWS OF RESPONSIBLE OFFICIALS: Reimbursements from the state for meal claims for the months
of May and June were received in July 2024 (in the new fiscal year). Due to turnover in the District's
business office, they were recorded when they were received (as revenue) rather than accounts receivable.
Moving forward, the District will recognize meal reimbursement revenue in the fiscal year that it is for, and
the proper amounts will be applied to the proper accounts, and confirmed via multi-step review. This will
take affect starting in fiscal year 24-25.
SA-2024-04 - SIGNIFICANT DEFICIENCY
FEDERAL AWARD PROGRAM: 10.553, 10.555, 10.559 Child Nutrition Cluster
SPECIFIC REQUIREMENT: Federal reimbursement claims are required to be recorded to the correctfiscal year in the general ledger.CONDITION: We noted in our testing of NSLP reimbursements, the District recorded the May 2024 and
June 2024 claims to the incorrect fiscal year.
CRITERIA: NSLP claims should be recorded in the correct fiscal year.
EFFECT: Without controls in place to make sure NSLP claims are recorded in the correct fiscal year, there
exists the possibility of material misstatement to the financial statement and non compliance to the grant.
CAUSE: The finance office experienced turn over in the fiscal year under audit.
RECOMMENDATION: We recommend the District record reimbursements in the correct fiscal year.
VIEWS OF RESPONSIBLE OFFICIALS: Reimbursements from the state for meal claims for the months
of May and June were received in July 2024 (in the new fiscal year). Due to turnover in the District's
business office, they were recorded when they were received (as revenue) rather than accounts receivable.
Moving forward, the District will recognize meal reimbursement revenue in the fiscal year that it is for, and
the proper amounts will be applied to the proper accounts, and confirmed via multi-step review. This will
take affect starting in fiscal year 24-25.
SA-2024-04 - SIGNIFICANT DEFICIENCY
FEDERAL AWARD PROGRAM: 10.553, 10.555, 10.559 Child Nutrition Cluster
SPECIFIC REQUIREMENT: Federal reimbursement claims are required to be recorded to the correctfiscal year in the general ledger.CONDITION: We noted in our testing of NSLP reimbursements, the District recorded the May 2024 and
June 2024 claims to the incorrect fiscal year.
CRITERIA: NSLP claims should be recorded in the correct fiscal year.
EFFECT: Without controls in place to make sure NSLP claims are recorded in the correct fiscal year, there
exists the possibility of material misstatement to the financial statement and non compliance to the grant.
CAUSE: The finance office experienced turn over in the fiscal year under audit.
RECOMMENDATION: We recommend the District record reimbursements in the correct fiscal year.
VIEWS OF RESPONSIBLE OFFICIALS: Reimbursements from the state for meal claims for the months
of May and June were received in July 2024 (in the new fiscal year). Due to turnover in the District's
business office, they were recorded when they were received (as revenue) rather than accounts receivable.
Moving forward, the District will recognize meal reimbursement revenue in the fiscal year that it is for, and
the proper amounts will be applied to the proper accounts, and confirmed via multi-step review. This will
take affect starting in fiscal year 24-25.
SA-2024-04 - SIGNIFICANT DEFICIENCY
FEDERAL AWARD PROGRAM: 10.553, 10.555, 10.559 Child Nutrition Cluster
SPECIFIC REQUIREMENT: Federal reimbursement claims are required to be recorded to the correctfiscal year in the general ledger.CONDITION: We noted in our testing of NSLP reimbursements, the District recorded the May 2024 and
June 2024 claims to the incorrect fiscal year.
CRITERIA: NSLP claims should be recorded in the correct fiscal year.
EFFECT: Without controls in place to make sure NSLP claims are recorded in the correct fiscal year, there
exists the possibility of material misstatement to the financial statement and non compliance to the grant.
CAUSE: The finance office experienced turn over in the fiscal year under audit.
RECOMMENDATION: We recommend the District record reimbursements in the correct fiscal year.
VIEWS OF RESPONSIBLE OFFICIALS: Reimbursements from the state for meal claims for the months
of May and June were received in July 2024 (in the new fiscal year). Due to turnover in the District's
business office, they were recorded when they were received (as revenue) rather than accounts receivable.
Moving forward, the District will recognize meal reimbursement revenue in the fiscal year that it is for, and
the proper amounts will be applied to the proper accounts, and confirmed via multi-step review. This will
take affect starting in fiscal year 24-25.