Finding 1166686 (2025-006)

2025-006 – Noncompliance and 2025-008 – Material Weakness (Child Nutrition Cluster) Condition: Two claims selected for testing were not approved by the board prior to payment. Criteria: All claims are to be listed for board approval and formally approved by the board prior to payment. Cause: The claims list was not reviewed for completeness and accuracy prior to being presented to the board for approval. Effect: Claims were paid without prior board approval, in violation of the District’s internal controls over cash disbursements (allowable costs). Recommendation: Management should review the claims list for completeness and accuracy before presenting the list to the board for approval. Views of Responsible Officials and Planned Corrective Actions: Management will review the claims list for completeness and accuracy before presenting the list to the board for approval.