Finding Text
Federal Program Child Nutrition Cluster AL #10.553, 10.555, #10.559 and #10.582 – Significant Deficiency Criteria A good system of internal control includes an adequate system for ensuring all food service reimbursement requests meet cash management guidelines. Condition During our review of a sample of monthly food service reimbursement requests, we noted the District did not have an adequate control process in place over its meal counts and related submissions as one error was found on a reimbursement request. Cause The design of the District’s internal control system over food service records and reimbursement requests is inadequate. Questioned Costs None Context A sample of 2 out of 12 monthly reports were selected for testing. Effect A lack of internal controls over cash management could result in the District receiving incorrect amounts of reimbursements from the granting agency. Repeat Finding This is a repeat finding of 2021-005. Recommendation The District should review the design of its internal control system over its food service program to ensure appropriate data is included in its monthly reimbursement requests. View of Responsible Officials and Planned Corrective Actions The District plans to implement the auditor's recommendation.