Finding 1165388 (2025-004)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2025-12-18
Audit: 375994
Auditor: BRADY MARTZ LLC

AI Summary

  • Core Issue: The District lacks a formal policy for reviewing monthly reimbursement reports for accuracy before submission.
  • Impacted Requirements: Internal controls require independent review and approval of reports to ensure accuracy.
  • Recommended Follow-Up: Implement policies and procedures for reviewing and approving all monthly reimbursement reports prior to submission.

Finding Text

Federal Program Child Nutrition Cluster (AL 10.553, 10.555, 10.559) Reporting Criteria A system of internal controls requires all reports to be independently reviewed and approved before they are submitted. This review includes comparing the information listed on the report to the supporting documentation to ensure accuracy. Condition During inquiry and testing, we noted the District does not have a formal policy to review the monthly reimbursement reports for accuracy before they are submitted. Questioned Costs None Context Our population included all months where the District served meals during FY25. We haphazardly selected three months to test the food counts of meals served for breakfast and lunch. During testing and inquiry, we noted the District does not have a formal review of the monthly reimbursement reports for accuracy before they are submitted. Cause Management oversight. Effect There is an increased risk of submitting an inaccurate monthly reimbursement report. Repeat Finding No Recommendation The District should implement policies and procedures to ensure all monthly reimbursement reports are reviewed and approved for accuracy before they are submitted. Views of Responsible Officials and Planned Corrective Actions The District agrees with the recommendation and will implement policies and procedures to ensure all monthly reimbursement reports are reviewed and approved before they are submitted.

Corrective Action Plan

Contact Person – Randal Bergquist, Superintendent Corrective Action Plan – The District will implement policies and procedures to ensure all monthly reimbursement reports are reviewed and approved before they are submitted. Completion Date – January 31, 2026

Categories

Internal Control / Segregation of Duties Cash Management HUD Housing Programs Reporting School Nutrition Programs

Other Findings in this Audit

  • 1165379 2025-003
    Material Weakness Repeat
  • 1165380 2025-003
    Material Weakness Repeat
  • 1165381 2025-003
    Material Weakness Repeat
  • 1165382 2025-003
    Material Weakness Repeat
  • 1165383 2025-003
    Material Weakness Repeat
  • 1165384 2025-004
    Material Weakness Repeat
  • 1165385 2025-004
    Material Weakness Repeat
  • 1165386 2025-004
    Material Weakness Repeat
  • 1165387 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 NATIONAL SCHOOL LUNCH PROGRAM $323,994
84.027 SPECIAL EDUCATION GRANTS TO STATES $315,991
10.553 SCHOOL BREAKFAST PROGRAM $169,226
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $57,253
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $48,382
84.060 INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES $16,674
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $9,438
84.181 SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES $9,143
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $5,160
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $214