Audit 380881

Reporting Federal Program Child Nutrition Cluster AL #10.555 and #10.559 – Material Weakness Coronavirus Relief Fund AL #21.019 – Material Weakness Criteria The Uniform Guidance requires all entities that expend in excess of $750,000 to file audited financial statements within 9 months of year-end. Condition The District’s June 30, 2021 audited financial statements were not filed with the Federal Audit Clearinghouse within 9 months of the District’s year-end. Cause The District did not contract for the audit until after the filing deadline. Questioned Costs None Context N/A Effect The District is not in compliance with Uniform Guidance requirements. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. View of Responsible Officials and Planned Corrective Actions The District plans to implement the auditor's recommendation

Cash Management Federal Program Child Nutrition Cluster AL #10.555 and #10.559 – Significant Deficiency Criteria A good system of internal control includes an adequate system for ensuring all food service reimbursement requests meet cash management guidelines. Condition During our review of a sample of monthly food service reimbursement requests, we noted the District did not have an adequate control process in place over its meal counts and related submissions. Cause The design of the District’s internal control system over food service records and reimbursement requests is inadequate. Questioned Costs None Context A sample of 2 out of 12 monthly reports were selected for testing. Effect A lack of internal controls over cash management could result in the District receiving incorrect amounts of reimbursements from the granting agency. Recommendation The District should review the design of its internal control system over its food service program to ensure appropriate data is included in its monthly reimbursement requests. View of Responsible Officials and Planned Corrective Actions The District plans to implement the auditor's recommendation.