Finding 1095179 (2024-001)

- Repeat Finding
Requirement
N
Questioned Costs
$1
Year
2024
Accepted
2025-01-10

AI Summary

  • Core Issue: Clinton School District's food service program has a surplus of $860,408, exceeding the allowed non-profit balance.
  • Impacted Requirements: Compliance guidelines state that food service accounts must not hold more than three months' average expenses.
  • Recommended Follow-Up: Monitor fund balances regularly to ensure compliance with child nutrition guidelines.

Finding Text

Child Nutrition Cluster - CFDA No. 10.553, 10.555 - Grant No. 042-124 Condition: Clinton School District must operate the food service program on a non-profit basis. The District’s ending food service balance exceeded three months average expenses by $860,408. Criteria: The child nutrition cluster compliance guidelines N.3 states that a school must operate the food service accounts on a non-profit basis. This indicates that no more than three months operating expenses may be maintained by the District to be considered non-profit. Effect: The District maintains funds in its food service accounts that exceed the amounts as allowed in the child nutrition guidelines. Questioned Costs: $860,408 based on the amounts in the fund balance of $1,173,169 above the three months operating costs of $312,761. Cause: Anticipated expenditures for food service were not made. Recommendation: We recommend that fund balances should be monitored to ensure that balances remain in line with child nutrition compliance requirements. Views of Responsible Officials & Planned Corrective Action:

Categories

Questioned Costs Cash Management School Nutrition Programs

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
10.553 School Breakfast Program $215,053
21.027 Coronavirus State and Local Fiscal Recovery Funds $172,599
84.010 Title I Grants to Local Educational Agencies $148,249
84.367 Improving Teacher Quality State Grants $79,117
10.555 National School Lunch Program $78,965
12.357 Rotc Language and Culture Training Grants $71,290
84.027 Special Education_grants to States $47,272
84.424 Student Support and Academic Enrichment Program $44,579
84.425 Grants for State Assessments and Related Activities $36,605
84.032 Student Loans $33,802
84.063 Federal Pell Grant Program $33,671
10.558 Child and Adult Care Food Program $29,945
84.173 Special Education_preschool Grants $13,476
84.425 Education Stabilization Fund $12,905
84.048 Career and Technical Education -- Basic Grants to States $3,650
93.434 Pd Reimb. Parent Ed. Program $1,650
93.434 Kindergarten Entry Assessment $700