Finding Text
Finding 2025-001 Reporting Child Nutrition Cluster ALN 10.553/10.555 U.S. Department of Agriculture Pass-through Pennsylvania Department of Education and Pennsylvania Department of Agriculture Coronavirus State and Local Fiscal Recovery Funds ALN 21.027 U.S. Department of Treasury Pass-through Pennsylvania Commission on Crime and Delinquency Criteria: 2 CFR part 200 section 303 indicates that the District is responsible for establishing and maintaining effective internal control procedures over the Federal award that provides reasonable assurance that the District is managing the Federal award in compliance with federal statutes, regulations, and the terms and conditions of the Federal award. Condition: Three of the three reports selected for testing in the Child Nutrition Cluster did not have sufficient audit evidence to demonstrate they were reviewed and approved prior to submission. In addition, one of the one reports selected for testing in the Coronavirus State and Local Fiscal Recovery Funds did not have sufficient audit evidence to demonstrate it was reviewed and approved prior to submission. There were no instances of noncompliance with reporting requirements related to the reports selected. Cause: The Business Administrator both prepares the reports and submits them directly through the reimbursement system without an independent review being performed. Effect: Internal controls over reporting were not operating effectively. The finding was a repeat of Finding 2024-002 in the prior year. Questioned Costs: No known questioned costs. Recommendation: The District should revise procedures to ensure the data entered into the claim for reimbursement is reviewed for accuracy prior to the report being submitted. Evidence of the approval of submission should be documented in writing, such as with an initial, to demonstrate that the review of the information has been performed. Management’s Response: Going forward the Business Administrator will prepare the reports for submission. Prior to submitting the report through the reimbursement system, a second individual will review the information entered. Upon satisfactory completion of the review, the second individual will acknowledge review by initialing and dating the document(s).