Audit 381335

Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, 10.559 Federal Award Identification Number and Year: 252MN061N1199 – 2025 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2859-000 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Related to reporting requirements of the Child Nutrition Cluster, there should be a documented control in place to ensure all reports have proper documented review and approval prior to submission. Title 2 U.S. Code of Federal Regulations § 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing it was noted that, for 1 of 4 reports tested, the District was not able to provide any documentation of the review performed to ensure they are meeting federal requirements surrounding reporting. Questioned costs: None Context: 1 of 4 reports selected for testing were missing documentation of the review and approval. Cause: The District has a procedure in place to address this finding. However, due to turnover, this procedure was missed on one of the reports tested. Effect: It is possible that if there were errors on the report they would not be caught by the internal control. Repeat finding: No Recommendation: The District ensures their key controls are operating effectively and documents the review and approval of all the reports. Views of responsible officials: There is no disagreement with the audit finding.