Audit 42512

ational School Lunch Program (ALN 10.555), Department of Treasury Passed through Colorado Department of Education Type of Finding: Questioned Costs Find. Grant Period: Year ended June 30, 2022 Criteria or Specific Requirement: To obtain cash assistance, the District must submit monthly claims for reimbursement. The monthly entitlement to reimbursement payments is generally computed by multiplying number of meals served by a prescribed reimbursement rate. Condition: The District submitted monthly meal counts for reimbursement that did not agree with system counts of meals served. Questioned Costs: Total questioned costs were overcounted 1,134 breakfasts and 2,794 lunches, or $14,855.52 in overclaimed meals for the first four months of the year. Context: The findings were noted in four of twelve monthly reimbursements tested. Effect: Noncompliance over cash reimbursements for meal counts. Cause: The District did not have controls in place to review reimbursement reporting until implementing controls from the prior year single audit finding recommended in November 2021. There were no further findings in the current year once the finding was reported. Recommendation: We noted that the finding was mitigated mid-year, when the District implemented new controls. There is no further recommendation as the finding was mitigated. Views of Responsible Officials and Planned Corrective Action: We agree with the auditor's recommendation and will continue internal controls to ensure accuracy over meal reporting.

ational School Lunch Program (ALN 10.555), Department of Treasury Passed through Colorado Department of Education Type of Finding: Questioned Costs Find. Grant Period: Year ended June 30, 2022 Criteria or Specific Requirement: To obtain cash assistance, the District must submit monthly claims for reimbursement. The monthly entitlement to reimbursement payments is generally computed by multiplying number of meals served by a prescribed reimbursement rate. Condition: The District submitted monthly meal counts for reimbursement that did not agree with system counts of meals served. Questioned Costs: Total questioned costs were overcounted 1,134 breakfasts and 2,794 lunches, or $14,855.52 in overclaimed meals for the first four months of the year. Context: The findings were noted in four of twelve monthly reimbursements tested. Effect: Noncompliance over cash reimbursements for meal counts. Cause: The District did not have controls in place to review reimbursement reporting until implementing controls from the prior year single audit finding recommended in November 2021. There were no further findings in the current year once the finding was reported. Recommendation: We noted that the finding was mitigated mid-year, when the District implemented new controls. There is no further recommendation as the finding was mitigated. Views of Responsible Officials and Planned Corrective Action: We agree with the auditor's recommendation and will continue internal controls to ensure accuracy over meal reporting.