Finding 1090742 (2024-004)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2024-12-13
Audit: 332561
Auditor: Eidebailly LLP

AI Summary

  • Core Issue: There is a material weakness in the internal control system for meal reimbursement reporting.
  • Impacted Requirements: Meal reimbursement requests must align with meal count sheets to meet reporting guidelines.
  • Recommended Follow-Up: The District should enhance internal controls to ensure all meal counts are accurately reviewed before submission.

Finding Text

2024-004 Department of Agriculture, Passed through Minnesota Department of Education Federal Financial Assistance Listing 10.553/10.555/10.556 Child Nutrition Cluster Reporting Material Weakness in Internal Control over Compliance Criteria – A good system of internal control includes an adequate system for ensuring all free and reduced meal reimbursement requests meet the reporting guidelines. Condition – During the course of our engagement, we noted one instance where free and reduced meals were incorrectly submitted to MDE and did not agree to meal count sheets for the month. Cause – The District does not have an internal control system designed to review and ensure submitted meal counts agree to underlying records. Effect – A lack of internal controls over reporting could result the District receiving incorrect amounts of reimbursements from the granting agency. Questioned Costs – None reported Context/Sampling – A non-statistical sample of 4 out of 12 total reports were selected for testing. Repeat Finding from Prior Year(s) – No Recommendation – The District should review internal control procedures to ensure reimbursement requests are reviewed and agree to meal count sheets for the month. Views of Responsible Officials – There is no disagreement with the audit finding.

Categories

School Nutrition Programs Cash Management Material Weakness Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 514298 2024-004
    Material Weakness
  • 514299 2024-004
    Material Weakness
  • 514300 2024-004
    Material Weakness
  • 514301 2024-004
    Material Weakness
  • 514302 2024-004
    Material Weakness
  • 1090740 2024-004
    Material Weakness
  • 1090741 2024-004
    Material Weakness
  • 1090743 2024-004
    Material Weakness
  • 1090744 2024-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $198,135
10.553 School Breakfast Program $113,800
84.027 Special Education Grants to States $96,081
10.555 National School Lunch Program $57,238
84.425 Education Stabilization Fund $36,952
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $34,417
10.185 Local Food for Schools Cooperative Agreement Program $29,891
32.009 Emergency Connectivity Fund Program $12,717
84.173 Special Education Preschool Grants $9,160
84.424 Student Support and Academic Enrichment Program $7,000
84.181 Special Education-Grants for Infants and Families $6,148
10.649 Pandemic Ebt Administrative Costs $3,256
10.558 Child and Adult Care Food Program $2,608
10.556 Special Milk Program for Children $288