Finding 1061392 (2022-011)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2024-08-23

AI Summary

  • Core Issue: The District lacks a process to ensure compliance with federal meal claim reporting requirements.
  • Impacted Requirements: Monthly claims and supporting data must be accurately maintained, as per the Office of Management and Budget guidelines.
  • Recommended Follow-Up: Implement a review process for monthly claims and retain necessary documentation to ensure compliance.

Finding Text

Meal Claims - Criteria: The District does not have a process to ensure compliance with reporting requirements within the federal program. Criteria: The April 2022 Office of Management and Budget Compliance Supplement states the following for Compliance Requirements-Reporting and Recordkeeping: “Each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Accurate records must be maintained justifying all meals claimed…” Condition: The District does not have a process to review monthly data used in computing meal reimbursement claims. There were errors in the meal counts reported to the state. Specifically, for one month tested, we identified that the Districr reported 11,316 lunch meals for April 2022, but supporting documenation showed 14,816 lunch meals (3,500 less). Cause: The District does not monitor compliance reporting and recordkeeping rules as established by the Iowa Department of Education and the Office of Management and Budget. Effect: The District does not have adequate documentation to ensure compliance with federal requirements regarding reporting and recordkeeping. The District could incorrectly report meal counts. Recommendation: We recommend the District implement a process to review monthly claim reporting and to retain records used in meal count reporting for the required period of time. Response and Corrective Action Plan: The District will implement a process to review and retain meal claim reporting documentation as outlined by the Iowa Department of Education and Office of Management and Budget. Conclusion: Response accepted

Categories

Cash Management Reporting

Other Findings in this Audit

  • 484945 2022-009
    Material Weakness Repeat
  • 484946 2022-010
    Material Weakness
  • 484947 2022-011
    Material Weakness
  • 484948 2022-009
    Material Weakness Repeat
  • 484949 2022-010
    Material Weakness
  • 484950 2022-011
    Material Weakness
  • 1061387 2022-009
    Material Weakness Repeat
  • 1061388 2022-010
    Material Weakness
  • 1061389 2022-011
    Material Weakness
  • 1061390 2022-009
    Material Weakness Repeat
  • 1061391 2022-010
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $627,846
84.425 Education Stabilization Fund $360,654
10.553 School Breakfast Program $90,647
84.010 Title I Grants to Local Educational Agencies $72,526
84.367 Improving Teacher Quality State Grants $20,824
84.027 Special Education_grants to States $6,033
84.424 Student Support and Academic Enrichment Program $2,473
84.048 Career and Technical Education -- Basic Grants to States $1,144