Finding 1079092 (2024-001)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2024-10-14
Audit: 324636
Organization: Kalkaska Public Schools (MI)
Auditor: Uhy LLP

AI Summary

  • Core Issue: The School District failed to conduct any required on-site monitoring reviews for the afterschool snack program during the year ending June 30, 2024.
  • Impacted Requirements: The Michigan Department of Education mandates annual on-site monitoring reviews for all buildings operating afterschool snack programs, which were not completed.
  • Recommended Follow-up: The School District should establish a process to ensure timely completion of required monitoring reviews, with oversight from the food service director.

Finding Text

Assistance Listing Number, Federal Agency, and Program Name - Child Nutrition Cluster - 10.555: National School Lunch Program and 10.553: National School Breakfast Program and 10.559: Summer Food Service Program Federal Award Identification Number and Year - National School Lunch Program: 231960, 231980, 241960, 241980 and 240910-2024; National School Breakfast Program: 231970 and 241970; Summer Food Service Program: 230900 and 240900 Pass-through Entity - Michigan Department of Education Finding Type – Significant Deficiency in Internal Control, 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. On-site monitoring reviews are also required for afterschool snack program, one review per building must be completed two times per school year, the first review must be completed within the first four weeks of the school year, and the second review in the second half of the school year. Condition - The School District did not complete any afterschool snack program on-site monitoring reviews for all buildings operating afterschool snack 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 - No on-site monitoring review of afterschool snack programs were 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 snack required annual on-site monitoring reviews, 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.

Categories

School Nutrition Programs Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 502647 2024-001
    Significant Deficiency
  • 502648 2024-001
    Significant Deficiency
  • 502649 2024-001
    Significant Deficiency
  • 502650 2024-001
    Significant Deficiency
  • 502651 2024-001
    Significant Deficiency
  • 502652 2024-001
    Significant Deficiency
  • 1079089 2024-001
    Significant Deficiency
  • 1079090 2024-001
    Significant Deficiency
  • 1079091 2024-001
    Significant Deficiency
  • 1079093 2024-001
    Significant Deficiency
  • 1079094 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
32.009 Emergency Connectivity Fund Program $294,375
10.553 School Breakfast Program $187,291
84.367 Improving Teacher Quality State Grants $74,691
84.424 Student Support and Academic Enrichment Program $44,614
10.555 National School Lunch Program $38,853
10.559 Summer Food Service Program for Children $21,409
84.173 Special Education_preschool Grants $20,021
84.425 Education Stabilization Fund $17,125
93.778 Medical Assistance Program $6,380
10.558 Child and Adult Care Food Program $3,518
84.010 Title I Grants to Local Educational Agencies $474