Finding 10176 (2023-002)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-01-25

AI Summary

  • Core Issue: The District failed to submit a required PLE or opt into the waiver program for the Child Nutrition Cluster grants.
  • Impacted Requirements: Compliance with federal grant requirements is essential to prevent misappropriation of funds and ensure accurate financial statements.
  • Recommended Follow-Up: Establish and maintain procedures to ensure timely submission of the PLE and adherence to program requirements annually.

Finding Text

FEDERAL AWARD PROGRAM – 10.553, 10.555, 10.559 Child Nutrition Cluster SPECIFIC REQUIERMENT – The child nutrition cluster grant requires either a PLE be submitted or the District to opt in to the waiver program. CONDITION: The District did not submit a PLE or opt in to the appropriate waiver program. QUESTIONED COSTS: NONE. CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without controls or procedures in place to ensure program requirements, or appropriate waiver program requirements, are met, there exists the chance of monies being misappropriated, as well as likelihood of a material misstatement in the financial statements. CAUSE: PLE form was not completed, and waiver program not opted into. RECOMMENDATION: We recommend the District establish procedures and controls to ensure all program requirements are met. VIEWS OF RESPONSIBLE OFFICIALS: The district has already implemented the corrective action plan by submitting the PLE for the 2023-24 school year. The district will continue to submit the PLE on an annual basis.

Corrective Action Plan

The district will provide a clear segregation of duties between the preparer and the approver by documenting written approval prior to submission of the student counts through the CNPWeb.

Categories

School Nutrition Programs

Other Findings in this Audit

  • 10171 2023-001
    Significant Deficiency
  • 10172 2023-001
    Significant Deficiency
  • 10173 2023-001
    Significant Deficiency
  • 10174 2023-001
    Significant Deficiency
  • 10175 2023-001
    Significant Deficiency
  • 10177 2023-002
    Significant Deficiency
  • 10178 2023-002
    Significant Deficiency
  • 10179 2023-002
    Significant Deficiency
  • 10180 2023-002
    Significant Deficiency
  • 586613 2023-001
    Significant Deficiency
  • 586614 2023-001
    Significant Deficiency
  • 586615 2023-001
    Significant Deficiency
  • 586616 2023-001
    Significant Deficiency
  • 586617 2023-001
    Significant Deficiency
  • 586618 2023-002
    Significant Deficiency
  • 586619 2023-002
    Significant Deficiency
  • 586620 2023-002
    Significant Deficiency
  • 586621 2023-002
    Significant Deficiency
  • 586622 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund Covid-19 $2.77M
10.553 School Breakfast Program $254,504
84.287 Twenty-First Century Community Learning Centers $234,177
10.555 National School Lunch Program $211,750
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $152,325
93.276 Drug-Free Communities Support Program Grants $151,696
84.027 Special Education_grants to States $147,400
84.367 Improving Teacher Quality State Grants $141,405
10.555 National School Lunch Program Covid-19 $122,147
84.010 Title I Grants to Local Educational Agencies $96,423
84.048 Career and Technical Education -- Basic Grants to States $69,014
84.424 Student Support and Academic Enrichment Program $63,884
84.365 English Language Acquisition State Grants $15,184
93.575 Child Care and Development Block Grant Covid-19 $14,410
10.559 Summer Food Service Program for Children $12,557
32.009 Emergency Connectivity Fund Program Covid-19 $8,219
84.011 Migrant Education_state Grant Program $1,737
93.658 Foster Care_title IV-E $1,049
84.173 Special Education_preschool Grants $96
39.003 Donation of Federal Surplus Personal Property $11