Finding Text
Assistance Listing Number, Federal Agency, and Program Name - Child Nutrition Cluster - 10.555: National School Lunch Program, 10.553: National School Breakfast Program and 10.559: Summer Food Service Program
Federal Award Identification Number and Year - National School Lunch Program: 241960, 231960, and 240910-2024; National School Breakfast Program: 241970 and 231970; Summer Food Service Program: 240900
and 231970
Pass-through Entity - Michigan Department of Education
Finding Type – Significant Deficiency over Internal controls and Immaterial Noncompliance
Repeat Finding - No
Criteria - To monitor the National School Breakfast and National School Lunch programs, the Michigan Department of Education, the pass-through agency, requires annual program on-site monitoring reviews to be completed internally by school districts. All buildings operating school lunch programs must have one on-site monitoring reviews completed by February 1. In addition, 50 percent of buildings operating school breakfast programs must also be reviewed annually by February 1. The following year, the other 50 percent of buildings operating school breakfast programs must be reviewed.
Condition - The School District did not complete one on-site monitoring review for one building operating school lunch programs within the School District during the year ended June 30, 2024.
Questioned Costs - None.
Identification of How Questioned Costs Were Computed - Not applicable. The finding is related to a lack of monitoring controls and not tied to any known questioned costs.
Context - One on-site monitoring review of the school lunch program was not completed by the School District during the year ended June 30, 2024.
Cause and Effect - Due to management oversight, the School District did not complete one required annual on-site monitoring review, and, therefore, is not compliant with Michigan Department of Education requirements.
Recommendation - We recommend the School District implement a process to perform required on-site monitoring reviews following Michigan Department of Education guidelines.
Views of Responsible Officials and Corrective Action Plan - Going forward, the food service director will coordinate the on-site monitoring reviews and its completion to Michigan Department of Education standards and make sure the required forms are completed before deadlines.