Finding 1165724 (2025-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2025-12-19
Audit: 376469
Organization: Step Academy (MN)
Auditor: ABDO LLP

AI Summary

  • Core Issue: Meal counts reported by the Charter School did not match the actual counts, with under-reporting noted in December and January.
  • Impacted Requirements: Charter Schools must accurately count and report meals at all sites, following guidelines for direct certification and household applications.
  • Recommended Follow-Up: Implement a reliable daily meal counting system and review site data for accuracy in future reports.

Finding Text

Condition: During our audit, we requested supporting documentation for the meal counts done by the Charter School and reported to MDE. We encountered the following: • The meals reported at the St. Paul school site did not agree to the numbers listed in the meal counts. • Meals appear to be under-reported in the months of December and January based on the support received. Criteria: Charter Schools are required to count meals at point-of-service at all school sites and claim them in CLiCS in the category of approval based on direct certification or a household application for educational benefits. The Charter School was unable provide supporting documentation to affirm that accurate meal counts at all school sites took place and in the proper manner as noted in the condition above. Cause: Unknown Recommendation: We recommend the Charter School devise a well-documented counting system to track meals daily and retain documentation for support. We also recommend a review of individual school site information for accuracy in future fiscal years. Management Response: STEP Academy staff members will ensure that meal counts are taking place daily, being documented accordingly, and being reported appropriately.

Corrective Action Plan

2025-003 Free and Reduced Lunch Reporting During our audit, we requested supporting documentation for the meal counts done by the Charter School and reported to MDE. We encountered the following: • The meals reported at the St. Paul school site did not agree to the numbers listed in the meal counts. • Meals appear to be under-reported in the months of December and January based on the support received. Corrective Action Plan (CAP): 1. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: The Charter School will review current procedures surrounding meal counts to ensure the numbers reported to MDE are properly supported. 3. Official Responsible for Ensuring CAP: Paul Scanlon, the Executive Director is the official responsible for ensuring corrective action. 4. Planned Completion Date for CAP: Fiscal year 2025-2026. 5. Plan to Monitor Completion of CAP: The Charter School will implement meal count procedures to be monitored by Paul Scanlon and completed by other staff members at the school.

Categories

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Other Findings in this Audit

  • 1165723 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 NATIONAL SCHOOL LUNCH PROGRAM $304,854
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $272,811
84.027 SPECIAL EDUCATION GRANTS TO STATES $177,929
10.553 SCHOOL BREAKFAST PROGRAM $102,564
84.425 EDUCATION STABILIZATION FUND $88,172
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $70,803