Finding 1164274 (2025-004)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2025-12-09

AI Summary

  • Core Issue: The District inaccurately reported student meal counts, mixing free and reduced meals with paid meal categories.
  • Impacted Requirements: Accurate monitoring and reporting of meal counts are essential for determining State and Federal reimbursements.
  • Recommended Follow-Up: The District should review and improve its procedures for meal reporting to ensure compliance and accurate funding.

Finding Text

Finding 2025-004 School Nutrition Program Meal Claims Federal Program: ALN 10.553/10.555 Child Nutrition Cluster Condition: The District failed to properly report the number of student meals that were served and reported to the State via CLiCS, for which Federal funding was received. Criteria: The District is required to accurately monitor, record, and report the numbers of meals that were served to students, including how many of these meals were served to students with a free or reduced status. This reporting determines State and Federal reimbursement rates the District receives for meals served. Cause: The District incorrectly reported free and reduced meals under the paid meal category in their CLiCS submission to the State. Effect: The failure to properly categorize free and reduced meals resulted in the District incorrectly receiving State reimbursements for free and reduced meals rather than those meals being reimbursed by Federal aid. Questioned Costs: None. The maximum potential impact was below the reportable threshold under Uniform Guidance. Recommendation: We recommend that the District evaluate current procedures for accurately monitoring, recording, and reporting the number of meals served and ensure proper meal counts are reported to the State. Views of Responsible Officials and Planned Corrective Actions: Management agrees with our recommendation. See corresponding Corrective Action Plan.

Corrective Action Plan

Finding 2025-004 School Nutrition Program Meal Claims 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will evaluate current procedures for accurately monitoring, recording, and reporting the number and type of meals served. 3. Official Responsible Mr. Michael Malmberg, Superintendent, is the official responsible for ensuring corrective action. 4. Planned Completion Date June 30, 2026 5. Plan to Monitor Completion The Board of Directors will be monitoring this Corrective Action Plan.

Categories

School Nutrition Programs Subrecipient Monitoring Cash Management Reporting

Other Findings in this Audit

  • 1164273 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 NATIONAL SCHOOL LUNCH PROGRAM $394,449
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $153,453
10.553 SCHOOL BREAKFAST PROGRAM $93,170
84.027 SPECIAL EDUCATION GRANTS TO STATES $68,859
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $33,992
84.425 EDUCATION STABILIZATION FUND $10,877
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $7,499