Finding 1056900 (2023-003)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-08-05
Audit: 316649
Auditor: Crowe LLP

AI Summary

  • Core Issue: The District failed to provide proof that meal reimbursements were reviewed for accuracy before submission to CNIPS.
  • Impacted Requirements: Internal controls for transaction review and proper accounting practices were not followed, leading to potential inaccuracies.
  • Recommended Follow-Up: The District should implement a process to document the review of meal reimbursement forms monthly to ensure compliance.

Finding Text

2023-003 – FEDERAL COMPLIANCE – DEFICIENCY - CHILD NUTRITION CLUSTER (50000) FEDERAL PROGRAM: Child Nutrition Cluster FEDERAL AGENCY: U.S. Department of Agriculture AWARD YEAR: 2022-2023 ASSISTANCE LISTING NUMBER: 10.555 NAME OF PASS-THROUGH ENTITY: California Department of Education Criteria: Sound accounting policies and proper segregation of duties require an internal control system by in place to ensure each transaction is complete, accurate and reviewed by a knowledgeable person prior to processing. Condition: For three of the three months tested, the District was unable to provide evidence that meal reimbursements submitted to CNIPS were reviewed for completeness and accuracy. Cause: The cause was due to clerical error. Effect: There was no evidence that meal reimbursements were reviewed before being submitted to CNIPS. For each of the three months selected for testing, meal count supporting documentation was agreed to the meal reimbursements submitted to CNIPS without exception. Fiscal Impact/Questioned Costs: No fiscal Impact. Recommendation: We recommend that the District evidence their review of the meal reimbursement forms submitted to CNIPS on a monthly basis to ensure totals are accumulated correctly. Views of Responsible Officials and Planned Corrective Actions: The District will review the CNIPS report going forward and maintain the necessary supporting documentation of approvals.

Categories

Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management School Nutrition Programs

Other Findings in this Audit

  • 480453 2023-002
    Material Weakness
  • 480454 2023-002
    Material Weakness
  • 480455 2023-002
    Material Weakness
  • 480456 2023-002
    Material Weakness
  • 480457 2023-002
    Material Weakness
  • 480458 2023-003
    Significant Deficiency
  • 480459 2023-003
    Significant Deficiency
  • 1056895 2023-002
    Material Weakness
  • 1056896 2023-002
    Material Weakness
  • 1056897 2023-002
    Material Weakness
  • 1056898 2023-002
    Material Weakness
  • 1056899 2023-002
    Material Weakness
  • 1056901 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $123,603
84.425 Covid-19 - Education Stabilization Fund $74,133
84.367 Improving Teacher Quality State Grants $25,590
10.555 National School Lunch Program $15,952
84.027 Special Education_grants to States $11,151
84.173 Special Education_preschool Grants $3,462
84.424 Student Support and Academic Enrichment Program $2,500
84.027 Covid-19 - Special Education_grants to States $625