Accounting Policies: The significant accounting policies used in preparing the SEFA follow the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2022-001 ? Reporting (Significant Deficiency) Federal program information Funding Agency: U.S. Department of Agriculture Program Title: School Breakfast Program, National School Lunch Program, School Meal Supplements Program Federal Assistance Listing Number: 10.553, 10.555 Questioned Cost None Condition The County did not submit the SNP Claim for Reimbursement Summary for the month February 2022 on time. Criteria According to the Uniform Guidance Compliance Supplement, the County 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. Cause The County's control procedures were not fully implemented to ensure that all financial reports were submitted on time. Effect The County is not in compliance with the reporting requirements per grant contract. Recommendation We recommend the County establish and implement policies and procedures for the creation, approval, submission and retention of all required reports and to review its internal control processes to ensure that controls are properly implemented for reporting and adequate documentation is maintained.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2022-001 ? Reporting (Significant Deficiency) Federal program information Funding Agency: U.S. Department of Agriculture Program Title: School Breakfast Program, National School Lunch Program, School Meal Supplements Program Federal Assistance Listing Number: 10.553, 10.555 Questioned Cost None Condition The County did not submit the SNP Claim for Reimbursement Summary for the month February 2022 on time. Criteria According to the Uniform Guidance Compliance Supplement, the County 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. Cause The County's control procedures were not fully implemented to ensure that all financial reports were submitted on time. Effect The County is not in compliance with the reporting requirements per grant contract. Recommendation We recommend the County establish and implement policies and procedures for the creation, approval, submission and retention of all required reports and to review its internal control processes to ensure that controls are properly implemented for reporting and adequate documentation is maintained.