Criteria - The District's internal control over financial reporting should ensure accurate claim reporting of the National School Breakfast/Lunch Program (NSBLP) meals on a monthly basis. Condition - The District's inadvertently requested meal reimbursements for May 2022 under both the Seamless Summer Option (SSO) and NSBLP thus duplicating the request. Cause - The District had staff turnover within the NSBLP and business office that affected the reporting process. Effect - Reimbursement revenue of $34,076 was received and recorded as revenue in the fiscal year ended August 31, 2022, thus overstating revenue in the NSBLP. An audit adjustment of this amount was proposed to reflect a payable back to TEA. TEA deducted the duplicate claim from the District?s September 2022 reimbursement claim. Recommendation - Once fully staffed, we recommend that the Chief Financial Officer (CFO) review all claim reimbursements and verify actual meal counts prior to claim submission by the cafeteria staff. Views of Responsible Officials and Planned Corrective Actions - Refer to the Corrective Action Plan prepared by District's management.
Criteria - The District's internal control over financial reporting should ensure accurate claim reporting of the National School Breakfast/Lunch Program (NSBLP) meals on a monthly basis. Condition - The District's inadvertently requested meal reimbursements for May 2022 under both the Seamless Summer Option (SSO) and NSBLP thus duplicating the request. Cause - The District had staff turnover within the NSBLP and business office that affected the reporting process. Effect - Reimbursement revenue of $34,076 was received and recorded as revenue in the fiscal year ended August 31, 2022, thus overstating revenue in the NSBLP. An audit adjustment of this amount was proposed to reflect a payable back to TEA. TEA deducted the duplicate claim from the District?s September 2022 reimbursement claim. Recommendation - Once fully staffed, we recommend that the Chief Financial Officer (CFO) review all claim reimbursements and verify actual meal counts prior to claim submission by the cafeteria staff. Views of Responsible Officials and Planned Corrective Actions - Refer to the Corrective Action Plan prepared by District's management.
Criteria - The District's internal control over financial reporting should ensure accurate claim reporting of the National School Breakfast/Lunch Program (NSBLP) meals on a monthly basis. Condition - The District's inadvertently requested meal reimbursements for May 2022 under both the Seamless Summer Option (SSO) and NSBLP thus duplicating the request. Cause - The District had staff turnover within the NSBLP and business office that affected the reporting process. Effect - Reimbursement revenue of $34,076 was received and recorded as revenue in the fiscal year ended August 31, 2022, thus overstating revenue in the NSBLP. An audit adjustment of this amount was proposed to reflect a payable back to TEA. TEA deducted the duplicate claim from the District?s September 2022 reimbursement claim. Recommendation - Once fully staffed, we recommend that the Chief Financial Officer (CFO) review all claim reimbursements and verify actual meal counts prior to claim submission by the cafeteria staff. Views of Responsible Officials and Planned Corrective Actions - Refer to the Corrective Action Plan prepared by District's management.
Criteria - The District's internal control over financial reporting should ensure accurate claim reporting of the National School Breakfast/Lunch Program (NSBLP) meals on a monthly basis. Condition - The District's inadvertently requested meal reimbursements for May 2022 under both the Seamless Summer Option (SSO) and NSBLP thus duplicating the request. Cause - The District had staff turnover within the NSBLP and business office that affected the reporting process. Effect - Reimbursement revenue of $34,076 was received and recorded as revenue in the fiscal year ended August 31, 2022, thus overstating revenue in the NSBLP. An audit adjustment of this amount was proposed to reflect a payable back to TEA. TEA deducted the duplicate claim from the District?s September 2022 reimbursement claim. Recommendation - Once fully staffed, we recommend that the Chief Financial Officer (CFO) review all claim reimbursements and verify actual meal counts prior to claim submission by the cafeteria staff. Views of Responsible Officials and Planned Corrective Actions - Refer to the Corrective Action Plan prepared by District's management.
Criteria - The District's internal control over financial reporting should ensure that reimbursement requests are supported by cumulative general ledger reports. Condition - The District's reporting process duplicated certain costs and over-reported expenditures by $54,010 on the final claim request made for the year ended August 31, 2022. Cause - The District had staff turnover within the business office that affected the reporting process. A cumulative general ledger report was not utilized to match up to the claim reimbursement request. Effect - The reimbursement grant reported an excess of revenues over expenditures of $34,059 after deduction of an additional $19,951 of expenditures incurred subsequent to the last expenditure reimbursement request for the year. A net audit adjustment of $34,059 was proposed to balance revenues with expenditures for the fiscal year ended August 31, 2022. Recommendation - We recommend that the CFO review all grant reimbursements and compare to cumulative general ledger reports. Furthermore, as part of the year end close out process, the CFO should ensure that any accruals, or deferrals, of revenue necessary to balance revenues with expenditures are posted. Views of Responsible Officials and Planned Corrective Actions - Refer to the Corrective Action Plan prepared by District's management.
Criteria - The District's internal control over financial reporting should ensure that reimbursement requests are supported by cumulative general ledger reports. Condition - The District's reporting process duplicated certain costs and over-reported expenditures by $54,010 on the final claim request made for the year ended August 31, 2022. Cause - The District had staff turnover within the business office that affected the reporting process. A cumulative general ledger report was not utilized to match up to the claim reimbursement request. Effect - The reimbursement grant reported an excess of revenues over expenditures of $34,059 after deduction of an additional $19,951 of expenditures incurred subsequent to the last expenditure reimbursement request for the year. A net audit adjustment of $34,059 was proposed to balance revenues with expenditures for the fiscal year ended August 31, 2022. Recommendation - We recommend that the CFO review all grant reimbursements and compare to cumulative general ledger reports. Furthermore, as part of the year end close out process, the CFO should ensure that any accruals, or deferrals, of revenue necessary to balance revenues with expenditures are posted. Views of Responsible Officials and Planned Corrective Actions - Refer to the Corrective Action Plan prepared by District's management.
Criteria - The District's internal control over financial reporting should ensure accurate claim reporting of the National School Breakfast/Lunch Program (NSBLP) meals on a monthly basis. Condition - The District's inadvertently requested meal reimbursements for May 2022 under both the Seamless Summer Option (SSO) and NSBLP thus duplicating the request. Cause - The District had staff turnover within the NSBLP and business office that affected the reporting process. Effect - Reimbursement revenue of $34,076 was received and recorded as revenue in the fiscal year ended August 31, 2022, thus overstating revenue in the NSBLP. An audit adjustment of this amount was proposed to reflect a payable back to TEA. TEA deducted the duplicate claim from the District?s September 2022 reimbursement claim. Recommendation - Once fully staffed, we recommend that the Chief Financial Officer (CFO) review all claim reimbursements and verify actual meal counts prior to claim submission by the cafeteria staff. Views of Responsible Officials and Planned Corrective Actions - Refer to the Corrective Action Plan prepared by District's management.
Criteria - The District's internal control over financial reporting should ensure accurate claim reporting of the National School Breakfast/Lunch Program (NSBLP) meals on a monthly basis. Condition - The District's inadvertently requested meal reimbursements for May 2022 under both the Seamless Summer Option (SSO) and NSBLP thus duplicating the request. Cause - The District had staff turnover within the NSBLP and business office that affected the reporting process. Effect - Reimbursement revenue of $34,076 was received and recorded as revenue in the fiscal year ended August 31, 2022, thus overstating revenue in the NSBLP. An audit adjustment of this amount was proposed to reflect a payable back to TEA. TEA deducted the duplicate claim from the District?s September 2022 reimbursement claim. Recommendation - Once fully staffed, we recommend that the Chief Financial Officer (CFO) review all claim reimbursements and verify actual meal counts prior to claim submission by the cafeteria staff. Views of Responsible Officials and Planned Corrective Actions - Refer to the Corrective Action Plan prepared by District's management.
Criteria - The District's internal control over financial reporting should ensure accurate claim reporting of the National School Breakfast/Lunch Program (NSBLP) meals on a monthly basis. Condition - The District's inadvertently requested meal reimbursements for May 2022 under both the Seamless Summer Option (SSO) and NSBLP thus duplicating the request. Cause - The District had staff turnover within the NSBLP and business office that affected the reporting process. Effect - Reimbursement revenue of $34,076 was received and recorded as revenue in the fiscal year ended August 31, 2022, thus overstating revenue in the NSBLP. An audit adjustment of this amount was proposed to reflect a payable back to TEA. TEA deducted the duplicate claim from the District?s September 2022 reimbursement claim. Recommendation - Once fully staffed, we recommend that the Chief Financial Officer (CFO) review all claim reimbursements and verify actual meal counts prior to claim submission by the cafeteria staff. Views of Responsible Officials and Planned Corrective Actions - Refer to the Corrective Action Plan prepared by District's management.
Criteria - The District's internal control over financial reporting should ensure accurate claim reporting of the National School Breakfast/Lunch Program (NSBLP) meals on a monthly basis. Condition - The District's inadvertently requested meal reimbursements for May 2022 under both the Seamless Summer Option (SSO) and NSBLP thus duplicating the request. Cause - The District had staff turnover within the NSBLP and business office that affected the reporting process. Effect - Reimbursement revenue of $34,076 was received and recorded as revenue in the fiscal year ended August 31, 2022, thus overstating revenue in the NSBLP. An audit adjustment of this amount was proposed to reflect a payable back to TEA. TEA deducted the duplicate claim from the District?s September 2022 reimbursement claim. Recommendation - Once fully staffed, we recommend that the Chief Financial Officer (CFO) review all claim reimbursements and verify actual meal counts prior to claim submission by the cafeteria staff. Views of Responsible Officials and Planned Corrective Actions - Refer to the Corrective Action Plan prepared by District's management.
Criteria - The District's internal control over financial reporting should ensure that reimbursement requests are supported by cumulative general ledger reports. Condition - The District's reporting process duplicated certain costs and over-reported expenditures by $54,010 on the final claim request made for the year ended August 31, 2022. Cause - The District had staff turnover within the business office that affected the reporting process. A cumulative general ledger report was not utilized to match up to the claim reimbursement request. Effect - The reimbursement grant reported an excess of revenues over expenditures of $34,059 after deduction of an additional $19,951 of expenditures incurred subsequent to the last expenditure reimbursement request for the year. A net audit adjustment of $34,059 was proposed to balance revenues with expenditures for the fiscal year ended August 31, 2022. Recommendation - We recommend that the CFO review all grant reimbursements and compare to cumulative general ledger reports. Furthermore, as part of the year end close out process, the CFO should ensure that any accruals, or deferrals, of revenue necessary to balance revenues with expenditures are posted. Views of Responsible Officials and Planned Corrective Actions - Refer to the Corrective Action Plan prepared by District's management.
Criteria - The District's internal control over financial reporting should ensure that reimbursement requests are supported by cumulative general ledger reports. Condition - The District's reporting process duplicated certain costs and over-reported expenditures by $54,010 on the final claim request made for the year ended August 31, 2022. Cause - The District had staff turnover within the business office that affected the reporting process. A cumulative general ledger report was not utilized to match up to the claim reimbursement request. Effect - The reimbursement grant reported an excess of revenues over expenditures of $34,059 after deduction of an additional $19,951 of expenditures incurred subsequent to the last expenditure reimbursement request for the year. A net audit adjustment of $34,059 was proposed to balance revenues with expenditures for the fiscal year ended August 31, 2022. Recommendation - We recommend that the CFO review all grant reimbursements and compare to cumulative general ledger reports. Furthermore, as part of the year end close out process, the CFO should ensure that any accruals, or deferrals, of revenue necessary to balance revenues with expenditures are posted. Views of Responsible Officials and Planned Corrective Actions - Refer to the Corrective Action Plan prepared by District's management.