Finding Text
CHILD NUTRITION CLUSTER – REPORTING U.S. Department of Agriculture Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, 10.559, 10.582 Passed Through Minnesota Department of Education Pass Through Number: 10.CNC Award Period: July 1, 2023 – June 30, 2024 Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters Criteria or specific requirement: The School should ensure it has proper controls in place to ensure all required reports for the program have documentation of someone other than the preparer reviewing the reports. Condition: During our testing of the District’s reporting process within the Child Nutrition program, it was noted the reports did not agree to the food service records. Context: 3 out of 3 selections were noted as having differences between amounts reported to State and District’s records. The total difference resulted in an under-reporting of claims valued at $73. Questioned costs: None Cause: Procedures for changes and adjustments made by Nutrition Services that impact MDE Claims Summary Reports are not formally communicated to the Accountant after claims submissions are made on a monthly basis. Changes in PrimeroEdge have no District cutoff date, whereas CLiCS claims only have 60 days for submission. Effect: Lack of reporting accuracy could lead to MDE incorrectly calculating the monthly reimbursement funds to the District, resulting in an under reporting or over reporting of claims throughout the school year and delays in receiving the correct funding. Repeat finding: No Recommendation: We recommend that the District ensures all changes and adjustments are communicated to the accountant who performs claim submissions. When the Nutrition Service Assistant Director’s review results in additional adjustments within PrimeroEdge, the District should only make those changes before the CLiCs cutoff date to prevent differences between client records in PrimeroEdge and CLICS reporting. View of Responsible Officials: There is no disagreement with the audit finding.