Finding Text
Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 10.553/10.582/10.555/10.559, Child Nutrition Cluster Federal Award Identification Number and Year: 241970/ 251970/ 241960/ 241980/ 251980/ 251980 Pass-through Entity – Michigan Department of Education Finding Type – Material weakness in internal control over compliance Repeat Finding - No Criteria – The Academy must submit monthly claims for reimbursement for meals served to eligible students within 60 days following the last day of the month covered by the claim. Upon preparation of meal reimbursement claims, the Academy is required to have controls in place to ensure the accuracy of the request for reimbursement. Condition – The Academy claimed reimbursement in excess of meals served for two of the four months tested. Identification of How Questioned Costs Were Computed – Questioned costs represent meals claimed in excess of those served. Questioned Costs – $7,396 Cause – The Academy did not properly review reports to ensure the proper reimbursement was claimed. Effect – The Academy received funds in excess of the amounts that should have been received. Recommendation – The Academy should implement a control where the monthly reimbursement request is reviewed, and approval is documented to ensure the submission is mechanically accurate and that it agrees with the Academy’s summary of daily count spreadsheets. View of Responsible Officials and Corrective Action Plan – Management agrees with the finding. See corrective action plan