FAC Explorer

Finding 1175547 (2025-002)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-02-26
Audit: 389344
Organization: Estancia Municipal Schools (NM)
Auditor: BEASLEY MITCHELL & CO LLP

AI Summary

  • Issue: The District failed to submit the required NSLP monthly claim for March 2025 due to an administrative oversight.
  • Impact: This oversight resulted in the District missing out on federal reimbursement for meals served in that month.
  • Recommendation: Implement a review process to ensure all claims are submitted on time to avoid future reimbursement losses.

Finding Text

During our testing we identified the District did not submit the required National School Lunch Program (NSLP) monthly claim for March 2025 to the New Mexico Public Education Department (NMPED), as required by federal and state guidelines. The District's claim had been fully prepared with all supporting documentation, but due to an administrative oversight, it was not submitted. As a result, the District did not receive the federal reimbursement for meals served during that month.

Corrective Action Plan

The District acknowledges the oversight and confirms that the March 2025 claim had been properly prepared and fully supported but was inadvertently not submitted. The District has since contacted NMPED to resolve the matter and submitted the claim. To prevent future occurrences, the District is implementing a new tracking and reminder system and is providing targeted training to staff involved in the claims process. Efforts are also underway to strengthen internal controls to ensure timely submission moving forward.

Categories

Cash Management School Nutrition Programs Internal Control / Segregation of Duties

Programs in Audit

ALN Program Name Expenditures
10.555 NATIONAL SCHOOL LUNCH PROGRAM $537,278
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $258,698
84.027 SPECIAL EDUCATION GRANTS TO STATES $168,215
93.977 SEXUALLY TRANSMITTED DISEASES (STD) PREVENTION AND CONTROL GRANTS $160,525
84.425 EDUCATION STABILIZATION FUND $80,805
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $29,987
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $16,986
84.358 RURAL EDUCATION $15,776
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $14,761