Finding 1098951 (2024-001)

Material Weakness
Requirement
J
Questioned Costs
-
Year
2024
Accepted
2025-02-10

AI Summary

  • Core Issue: The district inaccurately reported meal counts for reimbursement by using enrollment numbers instead of actual meals served to present students.
  • Impacted Requirements: Compliance with National School Lunch and Breakfast program guidelines, specifically regarding meal attendance verification.
  • Recommended Follow-Up: Provide training for staff on reimbursement criteria and implement stronger internal controls to ensure accurate meal reporting.

Finding Text

Criteria: Districts are to request reimbursement for actual meals served to students through the National School Lunch and Breakfast program. The student must be present and provided the meal. Condition: During the period between August 2023 and September 2023, the district served congregate breakfast meals to the elementary campus. Instead of reporting the number of actual meals served to students in attendance each day the district reported the meal count and requested reimbursement based on the number of students enrolled in the classroom. No adjustment was made for student absences. Cause: The staff person preparing the request for reimbursement NSLP Claim for Reimbursement was not properly trained as to what qualified as a reimbursable meal. There was a lack of review and internal control as well as segregation of duties over the recording of meals served through the request for reimbursement process. Effect: The District was required to reimburse TEA $90,071.12 related to the compliance violation.

Categories

Internal Control / Segregation of Duties Cash Management Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $626,847
93.600 Head Start $200,531
10.553 School Breakfast Program $182,054
84.027 Special Education Grants to States $132,742
10.565 Commodity Supplemental Food Program $82,198
84.010 Title I Grants to Local Educational Agencies $75,722
84.425 Education Stabilization Fund $53,579
84.424 Student Support and Academic Enrichment Program $53,094
84.048 Career and Technical Education -- Basic Grants to States $34,722
84.365 English Language Acquisition State Grants $6,036
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $5,738
84.173 Special Education Preschool Grants $3,009
84.369 Grants for State Assessments and Related Activities $1,469