Finding 10179 (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.

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
  • 10176 2023-002
    Significant Deficiency
  • 10177 2023-002
    Significant Deficiency
  • 10178 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