Audit 50786

2022-001 U.S. Department of Agriculture passed through State Department of Education CFDA# 10.553, 10.555, 10.559 Child Nutrition Cluster Cash Management Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR Section 200.305 indicates that when non-federal entities are funded under the reimbursement method, that the costs for which reimbursement was requested occurred prior to the date of the reimbursement request. Condition: During our testing of compliance there was 2 instances in our sample of cash draws where the supporting documentation did not support the requested reimbursement. Cause: The District?s existing control procedures for reviewing cash draws was not strong enough to identify that incorrect data was submitted for reimbursement. Effect:The District requested reimbursement for the incorrect dollar amount. Questioned Costs: None Reported Context/Sampling: A nonstatistical sample of two months? worth of count sheets of meals served for January 2022 and March 2022, out of 12 months of counts sheets of meals served and requested for reimbursement. Repeat Finding from Prior Year: No Recommendation: The District should review the current control process over the reimbursement requirement to ensure accuracy. Views of Responsible Officials: The District agrees with the finding.

2022-001 U.S. Department of Agriculture passed through State Department of Education CFDA# 10.553, 10.555, 10.559 Child Nutrition Cluster Cash Management Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR Section 200.305 indicates that when non-federal entities are funded under the reimbursement method, that the costs for which reimbursement was requested occurred prior to the date of the reimbursement request. Condition: During our testing of compliance there was 2 instances in our sample of cash draws where the supporting documentation did not support the requested reimbursement. Cause: The District?s existing control procedures for reviewing cash draws was not strong enough to identify that incorrect data was submitted for reimbursement. Effect:The District requested reimbursement for the incorrect dollar amount. Questioned Costs: None Reported Context/Sampling: A nonstatistical sample of two months? worth of count sheets of meals served for January 2022 and March 2022, out of 12 months of counts sheets of meals served and requested for reimbursement. Repeat Finding from Prior Year: No Recommendation: The District should review the current control process over the reimbursement requirement to ensure accuracy. Views of Responsible Officials: The District agrees with the finding.

2022-001 U.S. Department of Agriculture passed through State Department of Education CFDA# 10.553, 10.555, 10.559 Child Nutrition Cluster Cash Management Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR Section 200.305 indicates that when non-federal entities are funded under the reimbursement method, that the costs for which reimbursement was requested occurred prior to the date of the reimbursement request. Condition: During our testing of compliance there was 2 instances in our sample of cash draws where the supporting documentation did not support the requested reimbursement. Cause: The District?s existing control procedures for reviewing cash draws was not strong enough to identify that incorrect data was submitted for reimbursement. Effect:The District requested reimbursement for the incorrect dollar amount. Questioned Costs: None Reported Context/Sampling: A nonstatistical sample of two months? worth of count sheets of meals served for January 2022 and March 2022, out of 12 months of counts sheets of meals served and requested for reimbursement. Repeat Finding from Prior Year: No Recommendation: The District should review the current control process over the reimbursement requirement to ensure accuracy. Views of Responsible Officials: The District agrees with the finding.

2022-001 U.S. Department of Agriculture passed through State Department of Education CFDA# 10.553, 10.555, 10.559 Child Nutrition Cluster Cash Management Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR Section 200.305 indicates that when non-federal entities are funded under the reimbursement method, that the costs for which reimbursement was requested occurred prior to the date of the reimbursement request. Condition: During our testing of compliance there was 2 instances in our sample of cash draws where the supporting documentation did not support the requested reimbursement. Cause: The District?s existing control procedures for reviewing cash draws was not strong enough to identify that incorrect data was submitted for reimbursement. Effect:The District requested reimbursement for the incorrect dollar amount. Questioned Costs: None Reported Context/Sampling: A nonstatistical sample of two months? worth of count sheets of meals served for January 2022 and March 2022, out of 12 months of counts sheets of meals served and requested for reimbursement. Repeat Finding from Prior Year: No Recommendation: The District should review the current control process over the reimbursement requirement to ensure accuracy. Views of Responsible Officials: The District agrees with the finding.