Finding 1170467 (2025-002)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-01-23
Audit: 383634
Auditor: RBT CPA'S LLP

AI Summary

  • Core Issue: One District location failed to maintain required meal preparation sheets, violating federal recordkeeping standards.
  • Impacted Requirements: Non-compliance with 7 CFR §210.15(b) and 7 CFR §210.10(a)(3) affects documentation of meal patterns and compliance.
  • Recommended Follow-Up: Ensure all locations complete and retain meal preparation sheets; provide training and monitoring for compliance.

Finding Text

Condition: During the audit, it was noted that one District location did not prepare or maintain required meal preparation (meal production) sheets for meals served. Criteria: This condition is not in compliance with 7 CFR §210.15(b), which requires School Food Authorities to maintain adequate records to document compliance with the National School Lunch Program requirements, including meal production records. Additionally, failure to document planned and prepared meals impacts compliance with 7 CFR §210.10(a)(3), which requires meals to be planned and served in accordance with established meal pattern requirements. Cause: Site-level procedures did not ensure consistent completion and retention of meal preparation sheets. Effect: The absence of meal preparation sheets limits the District’s ability to demonstrate compliance with federal meal pattern and recordkeeping requirements. Perspective: The is an isolated incident to one site. The report was done for most of the year. Repeat Finding: This is not a repeat finding. Recommendation: RBT recommends The District should ensure all locations consistently complete and retain meal preparation sheets for each meal service and provide training and monitoring to ensure ongoing compliance. Management’s Response: Management agrees with the finding. See corrective action plan

Corrective Action Plan

The Food Service Director has implemented a corrective plan focused on (1) re-training on production record requirements, (2) real-time verification and monitoring, (3) escalation for noncompliance, and (4) sustained oversight until compliance is consistent. The District will maintain documentation of monitoring and follow-up to demonstrate that corrective actions are in place and effective. Implementation: December 1, 2025

Categories

Subrecipient Monitoring School Nutrition Programs

Other Findings in this Audit

  • 1170466 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.027 SPECIAL EDUCATION GRANTS TO STATES $280,383
10.555 NATIONAL SCHOOL LUNCH PROGRAM $207,486
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $166,154
10.553 SCHOOL BREAKFAST PROGRAM $127,824
84.425 EDUCATION STABILIZATION FUND $80,346
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $21,194
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $14,712
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $7,853
10.185 LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM $7,012