FAC Explorer

Finding 1170909 (2025-001)

Material Weakness Repeat Finding
Requirement
AJ
Questioned Costs
-
Year
2025
Accepted
2026-01-29
Audit: 384209
Organization: Catoosa Public Schools (OK)
Auditor: BLEDSOE HEWETT & GULLEKSON

AI Summary

  • Issue: The meals claimed in the Child Nutrition program did not match the revenues received, indicating potential inaccuracies.
  • Trend: Frequent manual adjustments totaling about $36,740 were made to student meal accounts, including write-offs, without proper documentation.
  • Recommendation: Implement a process for documenting and approving all manual adjustments to ensure accountability and accuracy.

Finding Text

During our audit of the Child Nutrition program, an analytical review of the meals claimed as paid and the corresponding revenues receipted were not proportionally reasonable. We noted that the District made frequent manual accounting adjustments to student meal accounts, for approximately $36,740.00, including write-offs of negative balances. These adjustments were not supported with documentation showing evidence of review or approval.

Corrective Action Plan

Catoosa Public schools accecpts full responsibility for the deficiences identified in this audit finding related to the Child Nutrition program. The district acknowledges that internal controls surrounding manual adjustments to student meal accounts were insufficient and that adjustments totaling approximately $36,740 were made without adequate documentation. The District has implemented a corrective action plan that is available upon request because it could not be properly upload to this excel spreadsheet.

Categories

School Nutrition Programs

Programs in Audit

ALN Program Name Expenditures
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $576,210
84.425 EDUCATION STABILIZATION FUND $433,099
10.553 SCHOOL BREAKFAST PROGRAM $211,496
84.060 INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES $138,865
10.555 NATIONAL SCHOOL LUNCH PROGRAM $68,585
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $54,468
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $46,854
15.130 INDIAN EDUCATION ASSISTANCE TO SCHOOLS $32,900
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $16,773
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $7,669
84.027 SPECIAL EDUCATION GRANTS TO STATES $7,091
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $6,048
84.126 REHABILITATION SERVICES VOCATIONAL REHABILITATION GRANTS TO STATES $5,127
12.104 FLOOD PLAIN MANAGEMENT SERVICES $1,567