Finding Text
Finding 2025-002: Considered a significant deficiency in internal control over compliance. Federal Program: Child Nutrition Cluster ALN: 10.553, 10.555, and 10.559 Federal Agency: U.S. Department of Agriculture Pass-through Entity: Michigan Department of Education Pass-through Numbers: 251970, 241970, 251960, 251980, 241960, 241980, 250900, and 240900 Criteria: In order to comply with the Michigan Department of Education requirements, the Academy must maintain accurate records of meals served justifying all meals claimed and documenting that all program funds were spent only on allowable Child Nutrition Program costs. Condition: In the two monthly claims tested, the Academy did not have accurate records to support the amount of meals served and claimed, as a result they significantly underclaimed meals served. Questioned costs: None Cause: The Academy did not use an accurate tracking system to count the number of meals served for a portion of the school year. Recommendation: The Academy should consistently utilize a point-of-sale system to track and claim the number of meals served. Academy’s Response: The Academy concurs with the facts of this finding and has implemented procedures to prevent this in the future.