Finding 1079698 (2024-004)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2024-10-21
Audit: 325307
Organization: Sebeka Public Schools (MN)

AI Summary

  • Core Issue: Reports for meal reimbursements are submitted without prior review or approval.
  • Impacted Requirements: Internal controls mandate that all reports must be reviewed for accuracy before submission.
  • Recommended Follow-up: Implement policies to ensure all reports are reviewed and approved before submission.

Finding Text

2024-004 FINDING Federal Program Child Nutrition Cluster (AL 10.553, 10.555, 10.556, 10.559) Reporting Criteria A system of internal controls requires that all reports would be reviewed and approved before submission to ensure accuracy. Condition During report testing, we noted that there is no review or approval of reports before they are submitted for reimbursement. Questioned Costs None Context We haphazardly selected 3 months of meal reimbursement reports to test. During testing, we noted that there was no review or approval of reports to ensure accuracy before reports are submitted. Cause Management oversight Effect There is an increased risk of submitting an inaccurate report Repeat Finding No. Recommendation The District should implement policies and procedures to ensure all reports are reviewed and approved before being submitted. Views of Responsible Officials and Planned Corrective Actions The District is in agreement with the recommendation and will begin reviewing and approving reports prior to submission for reimbursement.

Categories

Reporting Internal Control / Segregation of Duties Cash Management HUD Housing Programs School Nutrition Programs

Other Findings in this Audit

  • 503251 2024-003
    Significant Deficiency
  • 503252 2024-003
    Significant Deficiency
  • 503253 2024-004
    Significant Deficiency
  • 503254 2024-004
    Significant Deficiency
  • 503255 2024-004
    Significant Deficiency
  • 503256 2024-004
    Significant Deficiency
  • 503257 2024-004
    Significant Deficiency
  • 1079693 2024-003
    Significant Deficiency
  • 1079694 2024-003
    Significant Deficiency
  • 1079695 2024-004
    Significant Deficiency
  • 1079696 2024-004
    Significant Deficiency
  • 1079697 2024-004
    Significant Deficiency
  • 1079699 2024-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $196,499
10.553 School Breakfast Program $72,061
84.027 Special Education Grants to States $56,598
10.555 National School Lunch Program $40,118
84.048 Career and Technical Education -- Basic Grants to States $28,511
84.358 Rural Education $26,250
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $21,692
84.424 Student Support and Academic Enrichment Program $12,912
10.559 Summer Food Service Program for Children $12,602
84.425 Education Stabilization Fund $9,857
10.558 Child and Adult Care Food Program $4,193
10.649 Pandemic Ebt Administrative Costs $653
10.556 Special Milk Program for Children $42