Finding 1148537 (2023-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2025-07-29
Audit: 363239
Organization: Oxford School District (MS)

AI Summary

  • Core Issue: Four out of seven schools underreported meals served in October 2022, leading to potential funding losses.
  • Impacted Requirements: Compliance with Mississippi Department of Education’s policies for accurate meal reporting is essential for reimbursement.
  • Recommended Follow-Up: Establish a review process to ensure daily meal counts match monthly claims before submission.

Finding Text

Criteria: Management is responsible for the compliance with Mississippi Department of Education’s policies and procedures manual for child nutrition programs which requires that all reimbursable meals served are properly reported on monthly claims for reimbursement. Condition: During our review of meal count documentation, we found that 4 out of the 7 schools reviewed underreported the number of meals served on their reimbursement summaries for the month of October 2022. The actual number of meals served, as recorded on daily meal count sheets, exceeded the number of meals reported for reimbursement. Cause: The underreporting occurred due to the prior use of the claim report in the Mosaic system to prepare reimbursement claims in the MARS system. Effect: This error could result in a loss of federal and state reimbursement funds that the school was otherwise eligible to receive. If not addressed, similar issues could impact future program funding or compliance. Recommendation: We recommend that the district implement a review process to reconcile daily meal count records with monthly reimbursement claims before submission

Categories

Cash Management Reporting School Nutrition Programs

Other Findings in this Audit

  • 572094 2023-001
    Significant Deficiency
  • 572095 2023-001
    Significant Deficiency
  • 572096 2023-001
    Significant Deficiency
  • 1148536 2023-001
    Significant Deficiency
  • 1148538 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $2.14M
10.555 National School Lunch Program $1.43M
84.010 Title I Grants to Local Educational Agencies $1.03M
10.553 School Breakfast Program $486,081
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $198,684
84.424 Student Support and Academic Enrichment Program $99,467
84.048 Career and Technical Education -- Basic Grants to States $98,120
84.365 English Language Acquisition State Grants $67,055
84.027 Special Education Grants to States $64,270
12.U01 Reserve Officer's Training Corps $63,407
10.559 Summer Food Service Program for Children $43,272
84.358 Rural Education $18,037
10.665 Schools and Roads - Grants to States $13,425
84.173 Special Education Preschool Grants $12,091
96.001 Social Security Disability Insurance $504