Audit 57097

2022-003 ? Findings & Questioned Costs Program Information: Federal Agency: U.S. Department of Education (passed through the Nebraska Department of Education) Federal Program Title: Child Nutrition Cluster ? National School Lunch Program (AL #10.555) and School Breakfast Program (AL #10.553) Grant Award Period: September 1, 2021 through August 31, 2022 Questioned Cost: $37,145.07 Condition: There was not adequate review of reimbursement claims submitted to Nebraska Department of Education (NDE) for the Child Nutrition Program to ensure accuracy. Criteria: Reimbursement claims should be reviewed for accuracy before submitting. Cause: The employee preparing the reimbursement requests pulled the wrong number of meals served from the nutrition statistics reports. Effect: During the year ended August 31, 2022, the District requested and received $37,145.07 of excess reimbursement. Recommendation: The reimbursement claims should be reviewed for accuracy by a different individual than the preparer before they are submitted to NDE. Views of Responsible Officials and Planned Corrective Actions: Claims will be reviewed for accuracy by a second individual before they are submitted in the future. Also, the District reimbursed $37,145.07 to NDE in October 2022.

2022-003 ? Findings & Questioned Costs Program Information: Federal Agency: U.S. Department of Education (passed through the Nebraska Department of Education) Federal Program Title: Child Nutrition Cluster ? National School Lunch Program (AL #10.555) and School Breakfast Program (AL #10.553) Grant Award Period: September 1, 2021 through August 31, 2022 Questioned Cost: $37,145.07 Condition: There was not adequate review of reimbursement claims submitted to Nebraska Department of Education (NDE) for the Child Nutrition Program to ensure accuracy. Criteria: Reimbursement claims should be reviewed for accuracy before submitting. Cause: The employee preparing the reimbursement requests pulled the wrong number of meals served from the nutrition statistics reports. Effect: During the year ended August 31, 2022, the District requested and received $37,145.07 of excess reimbursement. Recommendation: The reimbursement claims should be reviewed for accuracy by a different individual than the preparer before they are submitted to NDE. Views of Responsible Officials and Planned Corrective Actions: Claims will be reviewed for accuracy by a second individual before they are submitted in the future. Also, the District reimbursed $37,145.07 to NDE in October 2022.

2022-003 ? Findings & Questioned Costs Program Information: Federal Agency: U.S. Department of Education (passed through the Nebraska Department of Education) Federal Program Title: Child Nutrition Cluster ? National School Lunch Program (AL #10.555) and School Breakfast Program (AL #10.553) Grant Award Period: September 1, 2021 through August 31, 2022 Questioned Cost: $37,145.07 Condition: There was not adequate review of reimbursement claims submitted to Nebraska Department of Education (NDE) for the Child Nutrition Program to ensure accuracy. Criteria: Reimbursement claims should be reviewed for accuracy before submitting. Cause: The employee preparing the reimbursement requests pulled the wrong number of meals served from the nutrition statistics reports. Effect: During the year ended August 31, 2022, the District requested and received $37,145.07 of excess reimbursement. Recommendation: The reimbursement claims should be reviewed for accuracy by a different individual than the preparer before they are submitted to NDE. Views of Responsible Officials and Planned Corrective Actions: Claims will be reviewed for accuracy by a second individual before they are submitted in the future. Also, the District reimbursed $37,145.07 to NDE in October 2022.

2022-003 ? Findings & Questioned Costs Program Information: Federal Agency: U.S. Department of Education (passed through the Nebraska Department of Education) Federal Program Title: Child Nutrition Cluster ? National School Lunch Program (AL #10.555) and School Breakfast Program (AL #10.553) Grant Award Period: September 1, 2021 through August 31, 2022 Questioned Cost: $37,145.07 Condition: There was not adequate review of reimbursement claims submitted to Nebraska Department of Education (NDE) for the Child Nutrition Program to ensure accuracy. Criteria: Reimbursement claims should be reviewed for accuracy before submitting. Cause: The employee preparing the reimbursement requests pulled the wrong number of meals served from the nutrition statistics reports. Effect: During the year ended August 31, 2022, the District requested and received $37,145.07 of excess reimbursement. Recommendation: The reimbursement claims should be reviewed for accuracy by a different individual than the preparer before they are submitted to NDE. Views of Responsible Officials and Planned Corrective Actions: Claims will be reviewed for accuracy by a second individual before they are submitted in the future. Also, the District reimbursed $37,145.07 to NDE in October 2022.