Finding 1166687 (2025-007)

Material Weakness Repeat Finding
Requirement
AB
Questioned Costs
-
Year
2025
Accepted
2025-12-29
Audit: 377765
Organization: Ogallala Public Schools (NE)
Auditor: AMGL PC

AI Summary

  • Core Issue: The District underreported meal counts, leading to a loss of about $38,000 in reimbursements.
  • Impacted Requirements: Monthly reimbursement requests must be accurate and undergo a secondary review before submission.
  • Recommended Follow-Up: Implement a secondary review process and analyze monthly revenue against meal counts for accuracy.

Finding Text

2025-007 – Noncompliance and 2025-009 – Material Weakness (Child Nutrition Cluster) Condition: The District underreported meal counts for its August and October 2024 meal reimbursement reports resulting in lost reimbursement of approximately $38,000. Criteria: Accurate reimbursement requests should be prepared and submitted monthly. Cause: The District did not perform a secondary review of the reimbursement reports prior to submission and did not analyze revenue compared to meal counts to ensure accurate reimbursements. Effect: Because of the reporting errors, the District was reimbursed approximately $38,000 less than it was entitled to receive. The reporting errors were not discovered until it was too late to amend the erroneous reports. Recommendation: The District should conduct a secondary review of the nutrition reimbursement reports before they are submitted. Also, monthly revenue should be analyzed for reasonableness each month. Views of Responsible Officials and Planned Corrective Actions: The District will implement a secondary review process for the nutrition reimbursement reports and will monitor the monthly financials to ensure revenue is reasonable based on meal counts.

Corrective Action Plan

The District will implement a secondary review process for the nutrition reimbursement reports and will monitor the monthly financials to ensure revenue is reasonable based on meal counts.

Categories

Cash Management Material Weakness Reporting School Nutrition Programs

Other Findings in this Audit

  • 1166686 2025-006
    Material Weakness Repeat
  • 1166688 2025-008
    Material Weakness Repeat
  • 1166689 2025-009
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.027 SPECIAL EDUCATION GRANTS TO STATES $239,059
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $235,152
10.553 SCHOOL BREAKFAST PROGRAM $67,160
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $50,000
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $45,257
10.555 NATIONAL SCHOOL LUNCH PROGRAM $18,485
93.778 MEDICAL ASSISTANCE PROGRAM $18,077
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $14,000
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $9,405
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $8,757