Finding Text
MATERIAL WEAKNESS
2023-002 WRITTEN FEDERAL PROCEDURES
Federal Agency: Department of Agriculture, Department of Education
Federal Program or
Cluster:
Child Nutrition Cluster
Education Stabilization Fund
Assistance Listing
Number: 10.553, 10.555, 84.425D, 84.425U
Federal Award
Numbers and Years:
Award Period 7/1/2022-6/30/23: K397
Award Period 3/13/20-9/30/22: S425D200013
Award Period 3/13/20-9/30/23: S425D210013
Award Period 6/24/2022-9/30/24: S425U210013
Questioned Costs: $0
Condition: The School's accounting and procedures manual did not include written policies or
procedures that address all applicable compliance areas under the Uniform
Guidance; for instance, allowable costs, procurement, equipment and real property
and special tests and provisions.
Criteria: The School must establish and maintain effective internal controls over Federal
awards that provide reasonable assurance that the non-Federal entity is managing
Federal awards in compliance with Federal statutes, regulations, and the terms and
conditions of the Federal award as stated in 2 CFR Section 200.302.
Cause: The School was inattentive to all of the requirements in the Uniform Guidance.
Effect: The absence of documented policies and procedures could result in noncompliance
with the terms of federal awards.
Recommendation: The School should document and adhere to written policies and procedures that
reflect current OMB requirements under the Uniform Guidance. This accounting
and procedures manual should be monitored and revised annually as necessary.
Identification of
repeat findings:
This finding is a repeat finding previously included as finding number 2022-002 in
the audit of the financial statements for the year ended June 30, 2022.