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Finding 1169170 (2025-003)
Material Weakness 2025
Elverado Community Unit School District
CO
Internal Control / Segregation of Duties Procurement, Suspension & Debarment Allowable Costs / Cost Principles
Finding Synopsis - Three vendor disbursements made under the Child Nutrition Cluster did not have the required purchase orders as required by the District's established internal control policies. Action Steps - The District will communicate with staff the importance of preparing purchase orders prio...
Finding Synopsis - Three vendor disbursements made under the Child Nutrition Cluster did not have the required purchase orders as required by the District's established internal control policies. Action Steps - The District will communicate with staff the importance of preparing purchase orders prior to making a purchase. We will establish a procedure in which the purchaser must review required documentation, inclusive of purchase orders, prior to making a purchase. Contact Person - Kevin Spain, Superintendent Anticipated Completion Date - December 31, 2025
View Audit 382037
Finding 1169119 (2025-002)
Material Weakness 2025
Mascoutah Community Unit School District No 19
IL
Cash Management Eligibility School Nutrition Programs
Condition: Based upon single audit testing noted 4 applications approved in the wrong category: two applications that were approved as free but should have been reduced, one application that was approved reduced but should have been free, and one application that was approved reduced but should have...
Condition: Based upon single audit testing noted 4 applications approved in the wrong category: two applications that were approved as free but should have been reduced, one application that was approved reduced but should have been free, and one application that was approved reduced but should have been paid. Also noted that per ISBE exam, ISBE noted eight applications that were approved in the wrong category: 7 applications that were approved free but should have been reduced and one application that was approved free but should have been paid. Also, the ISBE exam noted two applications that were missing a valid SNAP case number. Recommendation: We recommend establishing a procedure to ensure household eligibility applications are approved in the appropriate category according the current income guidelines. Management Response: All household eligibility applications will be first taken be one employee, checked over by a second employee and then confirmed by a third employee. Anticipated Date of Completion: June 30, 2026
View Audit 381895
Finding 1169086 (2025-003)
Material Weakness 2025
Northland Pines School District
WI
School Nutrition Programs Internal Control / Segregation of Duties
Recommendation: We recommend that the District review its internal controls and implement a procedure to ensure all applications for the Child Nutrition Cluster are provided to the Business Manger for review to ensure the eligibility determination is correct. Explanation of Disagreement with Audit F...
Recommendation: We recommend that the District review its internal controls and implement a procedure to ensure all applications for the Child Nutrition Cluster are provided to the Business Manger for review to ensure the eligibility determination is correct. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Taken in Response to Finding: The Food Service Director and her assistant will ensure ALL application are reviewed by each of them, and then passed onto the Business Manager for a third review and approval. The Food Service Director will keep all applications on file. Name of Responsible Official: Tera Fritz, Business Manager Expected Completion Date: September 1, 2025
View Audit 381821
Finding 1169081 (2025-002)
Material Weakness 2025
Northland Pines School District
WI
School Nutrition Programs Internal Control / Segregation of Duties Cash Management
Recommendation: We recommend that the District review its internal controls and implement a procedure to ensure all reports required under the grant have a designated reviewer that is distinct from the individual responsible for preparing. Explanation of Disagreement with Audit Finding: There is no ...
Recommendation: We recommend that the District review its internal controls and implement a procedure to ensure all reports required under the grant have a designated reviewer that is distinct from the individual responsible for preparing. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Taken in Response to Finding: The Business Manager and School Food Service Director met regarding the finding and agreed that the Food Service Director will continue to gather the required claim data and enter the appropriate data into DPIs required Excel template monthly. All supporting documentation as well as the Excel documents will be emailed to the Business Manager monthly. The Business Manager will verify the numbers in the Excel documents using the supporting documentation. If the Business Manager agrees with the numbers in the Excel files, they will be uploaded to DPI as is. If any discrepancies are discovered, the Food Service Director and the Business Manager will work together to ensure the correct data is sent to DPI. Name of Responsible Official: Tera Fritz, Business Manager Expected Completion Date: September 1, 2025
View Audit 381821
Finding 1168957 (2025-004)
Material Weakness 2025
Community Unit School District 100
IL
Cash Management Eligibility School Nutrition Programs
Condition: Testing revealed that 1 of the 25 students tested were given the incorrect determination of free or reduced meal prices. Plan: The District should encourage all applications electronically. If a paper application is submitted, there should be multiple levels of review before approval. Ant...
Condition: Testing revealed that 1 of the 25 students tested were given the incorrect determination of free or reduced meal prices. Plan: The District should encourage all applications electronically. If a paper application is submitted, there should be multiple levels of review before approval. Anticipated Date of Completion: June 30, 2026 Name of Contact Person: Jason Brunaugh, Assistant Superintendent of Finance and Human Resources Management Response: The District will review procedures to determine if added steps are needed to ensure proper classification of manual applications.
View Audit 381556
Finding 1168912 (2025-003)
Material Weakness 2025
Glencoe-Silver Lake Public Schools Isd No. 2859
MN
Reporting School Nutrition Programs Significant Deficiency § 200.303
CHILD NUTRITION CLUSTER - REPORTING Recommendation: Management should ensure their key controls are operating effectively and they should document the review and approval of all the reports. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Action plan...
CHILD NUTRITION CLUSTER - REPORTING Recommendation: Management should ensure their key controls are operating effectively and they should document the review and approval of all the reports. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Action planned/taken in response to finding: The District will evaluate its control processes in place prior to meal claims being reported to the state for reimbursement and ensure they properly review and approve the claims being reported prior to reporting them and document that approval. The District also understands the person reviewing and approving the claims to be reported should be different from the individual compiling that amount to be reported so two individuals are involved in the process. Name of the contact person responsible for corrective action: Trisha Zajicek, Director of Finance Planned completion date for corrective action plan: June 30, 2026
View Audit 381335
Finding 1168876 (2025-006)
Material Weakness 2025
School District of Bonduel
WI
School Nutrition Programs Eligibility
2025-006 - Child Nutrition Cluster – Eligibility - The District is aware of the missing eligibility documents for the Child Nutrition program and will implement new procedures and a plan to reduce the missing documentation. Responsible Officials – Joe Dawidziak, Superintendent Anticipated Completion...
2025-006 - Child Nutrition Cluster – Eligibility - The District is aware of the missing eligibility documents for the Child Nutrition program and will implement new procedures and a plan to reduce the missing documentation. Responsible Officials – Joe Dawidziak, Superintendent Anticipated Completion Date – The District will correct this in the subsequent fiscal year.
View Audit 381237
Finding 1168810 (2025-004)
Material Weakness 2025
Unified School District No. 431 Hoisington, Kansas
KS
Cash Management Eligibility School Nutrition Programs
Condition During testing, auditor determined that 24 students had an incorrect eligibility status utilized for a portion of the school year. Recommendation We recommend that the District look for training opportunities for food service staff members to ensure that they have a good understanding of t...
Condition During testing, auditor determined that 24 students had an incorrect eligibility status utilized for a portion of the school year. Recommendation We recommend that the District look for training opportunities for food service staff members to ensure that they have a good understanding of the program’s compliance requirements. Additionally, all students receiving free or reduced price meal benefits should be reviewed to ensure that they have a valid application or direct certification on file. Comments on the Finding The District agrees with the finding and has implemented procedures to prevent this, in the future. Actions Taken As of the date of this notice, training opportunities will be sought out to further food service staff members’ educations regarding the program compliance requirements. Eligibility for all students will be reset each year to ensure that only those who are direct certified or that have submitted an application and are eligible for free or reduced meals will receive those benefits.
View Audit 380979
Finding 1168807 (2025-003)
Material Weakness 2025
Unified School District No. 431 Hoisington, Kansas
KS
Allowable Costs / Cost Principles Cash Management Reporting
2025-003 – Child Nutrition Cluster – Activities Allowed or Unallowed and Allowable Costs and Cost Principles and Reporting Condition During testing of the sponsor claim reimbursement reports, it was found that the District submitted inaccurate meal counts on two monthly reports. Recommendation We re...
2025-003 – Child Nutrition Cluster – Activities Allowed or Unallowed and Allowable Costs and Cost Principles and Reporting Condition During testing of the sponsor claim reimbursement reports, it was found that the District submitted inaccurate meal counts on two monthly reports. Recommendation We recommend that the District review its controls related to monthly reimbursement requests for the Child Nutrition Cluster in order to ensure that accurate meal counts are submitted. Comments on the Finding The District agrees with the finding and has implemented procedures to prevent this, in the future. Actions Taken As of the date of this notice, reimbursement claims will be prepared using the Power School software’s meal counts, and the claim will be reviewed by an individual other than the preparer before being submitted.
View Audit 380979
Finding 1168665 (2025-002)
Material Weakness 2025
Sullivan Community Unit School District 300
IL
Procurement, Suspension & Debarment School Nutrition Programs Significant Deficiency
Monitoring of federal compliance information by management and the Board of Education will continue at the District. The District will verify vendors are not suspended or debarred prior to entering into covered transactions.
Monitoring of federal compliance information by management and the Board of Education will continue at the District. The District will verify vendors are not suspended or debarred prior to entering into covered transactions.
View Audit 380636
Finding 1168662 (2025-001)
Material Weakness 2025
Sullivan Community Unit School District 300
IL
Reporting School Nutrition Programs Significant Deficiency
Monitoring of federal compliance information by management and the Board of Education will continue at the District. The District will conduct a documented review of monthly claim reports.
Monitoring of federal compliance information by management and the Board of Education will continue at the District. The District will conduct a documented review of monthly claim reports.
View Audit 380636
Finding 1168645 (2025-001)
Material Weakness 2025
Yorktown Community Schools
IN
School Nutrition Programs Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303
FINDING 2025-001 Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls over Eligibility Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Number...
FINDING 2025-001 Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls over Eligibility Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying Numbers): FY2024, FY2025 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility Audit Finding: Material Weakness Context: During the testing of internal controls over eligibility determinations for free and reduced meals, we noted there was no formal, documented review control in place. There is no documented, secondary review for the applications entered in the food service software which determines eligibility. Additionally, there was no documented review by School Corporation personnel of the Income Eligibility Guidelines used by the food service software which are updated on annual basis Contact Person Responsible for Corrective Action: Amber Swinehart, Food Services Director Contact Phone Number: 765-759-2592 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Food Services Director will provide evidence of review for the eligibility parameters from Titan at least once a year prior to the start of the school year Anticipated Completion Date: 6/30/2026
View Audit 380596
Finding 1168479 (2025-001)
Material Weakness 2025
Maple River Schools Isd #2135
MN
School Nutrition Programs Subrecipient Monitoring Eligibility
Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: Staff have been retrained, and additional monitoring procedures have been implemented. The Food Service Director will oversee ongoing compliance. Official Responsi...
Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: Staff have been retrained, and additional monitoring procedures have been implemented. The Food Service Director will oversee ongoing compliance. Official Responsible for Ensuring CAP: Dan Anderson, Superintendent, is the official responsible for ensuring corrective action. Planned Completion Date for CAP: June 30, 2026. Plan to Monitor Completion of CAP: The Board of Education will be monitoring this corrective action plan. Dan Anderson Superintendent
View Audit 380305
Finding 1168306 (2025-001)
Material Weakness 2025
Lake County School District #7
OR
Cash Management Reporting School Nutrition Programs § 200.302 § 200.328
2025-001 Reporting US Department of Education – AL #s10.553, 10.555, 10.559 and 10.582 Child Nutrition Cluster Condition: The District submitted monthly child nutrition reimbursement claims that contained inaccurate meal counts for multiple months during the fiscal year. Specifically, the District o...
2025-001 Reporting US Department of Education – AL #s10.553, 10.555, 10.559 and 10.582 Child Nutrition Cluster Condition: The District submitted monthly child nutrition reimbursement claims that contained inaccurate meal counts for multiple months during the fiscal year. Specifically, the District overstated reimbursable meal counts due to errors in including non-reimbursable meals served. Additionally, the claims were not subject to an independent review prior to submission to ensure accuracy and completeness. Name of Contact Person: Ann Berman, Business Manager Plan of Action: The District will revisit the internal control processes surrounding the grant reporting and reimbursement process to ensure meal count information submitted is within program requirements of Child Nutrition Cluster programs. In the event there are questions surrounding meal count and other information subject to reporting, the District will continue to rely on timely guidance from external governmental accounting consultants, the Oregon Department of Revenue, and the Oregon Department of Education.
View Audit 380053
Finding 1168214 (2025-001)
Material Weakness 2025
Nevada R-V School District
MO
Subrecipient Monitoring Eligibility School Nutrition Programs
The District is correcting the eligibility status of student participants and is providing training to those that determine the eligibility status to ensure proper eligibility determination in the future.
The District is correcting the eligibility status of student participants and is providing training to those that determine the eligibility status to ensure proper eligibility determination in the future.
View Audit 380012
Finding 1168156 (2025-001)
Material Weakness 2025
School of Excellence in Education
TX
Allowable Costs / Cost Principles School Nutrition Programs Significant Deficiency
No. 2025-001 Subject: Allowable Costs and Activities ‐ Significant deficiency in internal control over compliance and compliance finding. Name of Contact Person: Byron Jones, CFO Phone Number: (480) 270-5438 Anticipated Completion Date: June 30, 2026 Corrective Action: We will strengthen internal co...
No. 2025-001 Subject: Allowable Costs and Activities ‐ Significant deficiency in internal control over compliance and compliance finding. Name of Contact Person: Byron Jones, CFO Phone Number: (480) 270-5438 Anticipated Completion Date: June 30, 2026 Corrective Action: We will strengthen internal controls over employee time coding by implementing enhanced review procedures to ensure only allowable Child Nutrition activities are charged to the grant. Supervisors and the accounting team will review all payroll coding charged to the Child Nutrition Cluster to verify that the employee’s position and duties align with approved grant activities. These improved internal procedures will provide proper compliance over allowable costs. We will also conduct an annual audit of all grant-funded employee positions at the start of each school year, reviewed by the grants team, HR, and accounting, to verify the accuracy of all employee costing allocations to federal grants and to ensure any miscoding errors are identified and corrected in a timely manner.
View Audit 379914
Finding 1168151 (2025-002)
Material Weakness 2025
Meadow Heights R-II School District
MO
School Nutrition Programs Procurement, Suspension & Debarment
Name of Contact Person: Mr. Mitch Nanney, Superintendent. Recommendation: We recommend the District verify a vendor's status by checking the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000 and to keep all supporti...
Name of Contact Person: Mr. Mitch Nanney, Superintendent. Recommendation: We recommend the District verify a vendor's status by checking the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000 and to keep all supporting documentation of the verification of the vendor's status. Corrective Action: We will verify all vendor's status using the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000 and keep all supporting documentation. Proposed Completion Date: Immediately.
View Audit 379904
Finding 1168104 (2025-003)
Material Weakness 2025
Alpine School District
UT
School Nutrition Programs
Finding 2025-003 Eligibility for Individuals Criteria: Per 7 CFR Part 245.6 local educational agencies must accurately determine eligibility based on income information provided in free and reduced lunch applications. Audit Recommendation: The District should strengthen controls surrounding eligibil...
Finding 2025-003 Eligibility for Individuals Criteria: Per 7 CFR Part 245.6 local educational agencies must accurately determine eligibility based on income information provided in free and reduced lunch applications. Audit Recommendation: The District should strengthen controls surrounding eligibility determination by including a review process to ensure correct determinations have been made. Corrective Action Planned: The District will have two reviewers for all paper applications to ensure compliance and accurately determine eligibility. Person Responsible: Jason Sundberg, Business Administrator Anticipated Completion Date: December 31, 2025
View Audit 379845
Finding 1168103 (2025-002)
Material Weakness 2025
Alpine School District
UT
School Nutrition Programs
Finding 2025-002 Reporting Criteria: Per 2 CFR Part 200 and the USDA Child Nutrition Program regulations, local educational agencies must ensure that claims for reimbursement are accurate, supported by documentation, and reviewed prior to submission to the administering agency. Audit Recommendation:...
Finding 2025-002 Reporting Criteria: Per 2 CFR Part 200 and the USDA Child Nutrition Program regulations, local educational agencies must ensure that claims for reimbursement are accurate, supported by documentation, and reviewed prior to submission to the administering agency. Audit Recommendation: The District should strengthen controls surrounding reporting by including a review process to ensure claims submitted agree to underlying records. Corrective Action Planned: The District will include another individual in the reporting process to review and ensure claims submitted agree to underlying records to ensure compliance. Person Responsible: Jason Sundberg, Business Administrator Anticipated Completion Date: December 31, 2025
View Audit 379845
Finding 1167946 (2025-001)
Material Weakness 2025
Independent School District No. 2895
MN
School Nutrition Programs Eligibility
2025-001 Ineligible Student Approved for Food and Nutrition Program U.S. Department of Agriculture – Child Nutrition Cluster CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: Th...
2025-001 Ineligible Student Approved for Food and Nutrition Program U.S. Department of Agriculture – Child Nutrition Cluster CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: The District will implement review of household applications. 3. Official Responsible for Ensuring CAP: Maria Bezdicek, Business Manager, is the official responsible for ensuring corrective action for compliance. 4. Planned Completion Date for CAP: The planned completion date is June 30, 2025. 5. Plan to Monitor Completion of CAP: The School Board of ISD No. 2895 will be monitoring this corrective action plan.
View Audit 379508
Finding 1167901 (2025-001)
Material Weakness 2025
Coldwater Community Schools
MI
Internal Control / Segregation of Duties Cash Management Reporting § 200.303
Finding Number Federal Programs Audit: 2025-001; Responsible Person: Rachelle Roby; Management Views: Management agrees with the finding and is in the process of implementing the recommendation.; Corrective Action: The District will collaborate with the Director of Food Service to ensure that, when ...
Finding Number Federal Programs Audit: 2025-001; Responsible Person: Rachelle Roby; Management Views: Management agrees with the finding and is in the process of implementing the recommendation.; Corrective Action: The District will collaborate with the Director of Food Service to ensure that, when a physical count is conducted, the figures are verified by a second staff member for accuracy. Additionally, it will be required that all supporting documentation be submitted to the Chief Financial Officer (CFO) along with the claim figures. The CFO will review and compare the documentation against the data entered into the claiming system prior to the submission of the claim.; Anticipated Completion Date: 08/01/2025
View Audit 379369
Finding 1167884 (2025-004)
Material Weakness 2025
Isd # 682 Roseau
MN
School Nutrition Programs Eligibility HUD Housing Programs
Contact Person – Thomas A. Jerome, Superintendent Corrective Action Plan – The District will implement policies and procedures to ensure all students who receive a free or reduced meal have a current and accurate application on file. Completion Date – March 31, 2026
Contact Person – Thomas A. Jerome, Superintendent Corrective Action Plan – The District will implement policies and procedures to ensure all students who receive a free or reduced meal have a current and accurate application on file. Completion Date – March 31, 2026
View Audit 379288
Finding 1167851 (2025-002)
Material Weakness 2025
Kearney Public Schools District No. 07
NE
School Nutrition Programs Internal Control / Segregation of Duties Cash Management
Views of Responsible Officials and Planned Corrective Actions: The District will implement a secondary review process for verifying, entering, and confirming the status of the free and reduced applications. Documentation will be maintained to indicate the individuals performing completion and second...
Views of Responsible Officials and Planned Corrective Actions: The District will implement a secondary review process for verifying, entering, and confirming the status of the free and reduced applications. Documentation will be maintained to indicate the individuals performing completion and secondary review of required steps to verify timeliness and accuracy of eligibility determination and reporting.
View Audit 379226
Finding 1167617 (2025-001)
Material Weakness 2025
Grant Community High School 124
IL
Reporting School Nutrition Programs
Condition: During the course of the audit, various applications were found to be imporperly completed and/or the status was improperly determined. There was also an audit conducted by the State in the current year which found the same conditions to be true. Plan: The District has received guidance f...
Condition: During the course of the audit, various applications were found to be imporperly completed and/or the status was improperly determined. There was also an audit conducted by the State in the current year which found the same conditions to be true. Plan: The District has received guidance from the State, as an audit was performed by them. The staff involved in approving applications has gone through additional training and a checklist was developed to follow and verify accuracy. Anticipated Date of Completion: 6/30/2026 Name of Contact Person: Beth Reich, CSBO/Business Manager Management Response: N/A
View Audit 378869
Finding 1167614 (2025-001)
Material Weakness 2025
Nineveh-Hensley-Jackson United School Corporation
IN
School Nutrition Programs Matching / Level of Effort / Earmarking Eligibility § 200.303
FINDING 2025-001 Finding Subject: Child Nutrition Cluster - Eligibility Contact Person Responsible for Corrective Action: Jacob Heuchan, Business Manager Contact Phone Number and Email Address: 317-878-2100, jheuchan@nhj.k12.in.us Views of Responsible Officials: We concur with the finding. Descripti...
FINDING 2025-001 Finding Subject: Child Nutrition Cluster - Eligibility Contact Person Responsible for Corrective Action: Jacob Heuchan, Business Manager Contact Phone Number and Email Address: 317-878-2100, jheuchan@nhj.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Business Manager and Food Service Director will work together to implement a system of controls surrounding eligibility. The Business Manager and Food Service Director will meet on a regular basis to verify eligibility outcomes to ensure accuracy. Anticipated Completion Date: Immediate. INDIANA STATE
View Audit 378845
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