FAC Explorer

Finding 1168103 (2025-002)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-01-07
Audit: 379845
Organization: Alpine School District (UT)
Auditor: SQUIRE & COMPANY PC

AI Summary

  • Core Issue: The District failed to maintain proper controls for accurate meal report reimbursements, leading to discrepancies between claims and actual records.
  • Impacted Requirements: Compliance with 2 CFR Part 200 and USDA regulations was not met, increasing the risk of federal payment errors.
  • Recommended Follow-Up: Implement a formal review process to verify that claims align with underlying records before submission.

Finding Text

U.S. Department of Education passed through State of Utah Board of Education 2025-002 Reporting Program: Child Nutrition Cluster School Breakfast Program (10.553) National School Lunch Program (10.555) Fresh Fruit and Vegetable Program (10.582) Criteria: Per 2 CFR Part 200 and the USDA Child Nutrition Program regulations, local educational agencies must ensure that claims for reimbursement are accurate, supported by documentation, and reviewed prior to submission to the administering agency. Context and condition: The District did not maintain adequate internal controls to ensure that monthly meal report reimbursements were complete and accurate. In all 3 instances tested the claims submitted did not match underlying records of meals served. Cause: The District lacked a formal review process and did not consistently verify the accuracy of meal counts and reimbursement claims prior to submission. Effect: Inaccurate or incomplete claims could result in over- or underpayment by the federal granting agency. The risk of noncompliance and questioned costs is increased when claims are not properly supported and reviewed. Questioned costs: No costs were questioned. Repeat Finding: No Statistically Valid: Yes Recommendation: The District should strengthen controls surrounding reporting by including a review process to ensure claims submitted agree to underlying records. Views of responsible officials: The District will include another individual in the reporting process to review and ensure claims submitted agree to underlying records.

Corrective Action Plan

Finding 2025-002 Reporting Criteria: Per 2 CFR Part 200 and the USDA Child Nutrition Program regulations, local educational agencies must ensure that claims for reimbursement are accurate, supported by documentation, and reviewed prior to submission to the administering agency. Audit Recommendation: The District should strengthen controls surrounding reporting by including a review process to ensure claims submitted agree to underlying records. Corrective Action Planned: The District will include another individual in the reporting process to review and ensure claims submitted agree to underlying records to ensure compliance. Person Responsible: Jason Sundberg, Business Administrator Anticipated Completion Date: December 31, 2025

Categories

School Nutrition Programs

Other Findings in this Audit

  • 1168099 2025-002
    Material Weakness Repeat
  • 1168100 2025-003
    Material Weakness Repeat
  • 1168101 2025-002
    Material Weakness Repeat
  • 1168102 2025-003
    Material Weakness Repeat
  • 1168104 2025-003
    Material Weakness Repeat
  • 1168105 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.027 SPECIAL EDUCATION GRANTS TO STATES $14.02M
10.555 NATIONAL SCHOOL LUNCH PROGRAM $13.07M
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $3.19M
93.778 MEDICAL ASSISTANCE PROGRAM $2.97M
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $2.13M
10.553 SCHOOL BREAKFAST PROGRAM $1.30M
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $843,758
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $776,983
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $762,021
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $432,519
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $302,225
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $219,330
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $165,000
84.060 INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES $73,741
94.006 AMERICORPS STATE AND NATIONAL 94.006 $55,251
10.665 SCHOOLS AND ROADS - GRANTS TO STATES $40,713
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $19,416
45.310 GRANTS TO STATES $15,864
84.425 EDUCATION STABILIZATION FUND $2,713
17.285 REGISTERED APPRENTICESHIP $842