Finding Text
Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553 and 10.555 Federal Award Identification Number and Year: 212MN061N1199 – 2025 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2174-000 Award Period: July 1, 2024 – June 30, 2025 Type of Finding: • Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: The District should have controls in place to ensure the accuracy of all draws for the District’s Child Nutrition Cluster program, made via the reporting of meal counts in CLiCS. These controls should be formally documented to ensure they have been properly implemented. Condition: During report testing, it was noted that 1 out of 5 reports tested did not contain documentation of review and approval of the District’s CLiCS meal count reports prior to submission. Questioned costs: No Context: One of five reports tested had no review and approval process documented. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with reporting requirements could result in meal counts being reported going undetected or not being detected in a timely manner. This could ultimately result in questioned costs. Repeat finding: No Recommendation: We recommend the District review and approve the CLiCS meals counts reports timely and before they are submitted. Views of responsible officials: There is no disagreement with the audit finding.