Audit 382398

FINDING: 2025-001 – Reporting Federal Agency: U.S. Department of Agriculture & U.S. Department of Education Federal Program: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555 and 10.558 Pass Through Agency: Minnesota Department of Education Pass Through Number: 1-0882-000 Award Period: Fiscal year ended June 30, 2025 Type of Finding: Material Weakness in Internal Control Over Compliance and Other Matters Criteria or specific requirement: Claims for Reimbursement -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)). The State agency has an additional 30 days to submit a consolidated report to FNS via the FNS10 for NSLP/SBP and the FNS-418 for SFSP (7 CFR 210.5(d), 220.13(b)(2), 215.11(c)(2), and 225.8). Condition: During reporting testing it was noted that 1 report did not tie to the claims summary due to one site's breakfast program changing to non-severe during the summer and it not yet being captured on the report, and 1 report did not tie to the claims summary due to a clerical error where numbers were transposed in the claims summary by 36 meals which led to the school receiving $4 less than they would have otherwise. Cause: Internal controls were insufficient to ensure this reporting process occurred. Effect: The District was not in compliance with Uniform Guidance requirements for the proper documentation of claims reports. Repeat finding: No Recommendation: We recommend the District implements internal controls sufficient to ensure the reporting process is occurring. Views of responsible official: There is no disagreement with the audit finding. The District will implement sufficient procedures.