FAC Explorer

Finding 1204630 (2025-006)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-03-30
Audit: 396377
Organization: City of Norfolk (VA)
Auditor: CLIFTONLARSONALLEN LLP

AI Summary

  • Core Issue: Schools failed to provide evidence of review and approval for all tested meal reimbursement claims.
  • Impacted Requirements: Monthly claims must be submitted within 60 days, with accurate records justifying all claimed meals.
  • Recommended Follow-Up: Schools should enhance their policies to ensure proper review and approval processes for Meal Reimbursement Reports.

Finding Text

Criteria or specific requirement: SFAs and sponsors must submit monthly claims for reimbursement for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim. Each month's claim for reimbursement and all data used in the claims review process must be maintained on file. Accurate records must be maintained justifying all meals claimed and documenting that all Program funds were spent only on allowable Child Nutrition Program costs. Condition: Schools was unable to provide evidence of review and approval for 3 of 3 reporting samples tested. Context: The schools did not properly review and approve 3 of 3 Meal Reimbursement Reports. Questioned costs: Undetermined. Cause: The schools did not have internal controls established to ensure proper review and approval of the NSLP/FFVP Claim Reimbursement Summary/Meal Reimbursement Summary. Effect: There is a risk that meals were submitted for reimbursement; however, they did not qualify. Recommendation: We recommend that the Schools review their policies and procedures to ensure they include proper review and approval of the Meal Reimbursement Reports. Views of responsible officials: The School agrees with this finding. See separate Corrective Action Plan related to this finding.

Corrective Action Plan

NPS will enhance its system of internal controls by implementing a standardized, enterprise-level review and approval process for all National School Lunch Program (NSLP) and Fresh Fruit and Vegetable Program (FFVP) reimbursement reports. Effective immediately, all claims for reimbursement will require documented supervisory review and formal approval prior to submission, ensuring accuracy, completeness, and full compliance with federal and program requirements. Related policies and procedures will be revised to clearly define accountability, documentation standards, and submission timelines. In parallel, NPS will invest in targeted training for all personnel involved in the preparation and certification of claims to ensure consistent execution of these requirements. To sustain compliance and reinforce accountability, we will establish a structured monitoring framework that includes periodic, risk-based reviews of submitted claims and supporting documentation. This approach will provide ongoing assurance that all claims are properly reviewed, approved, and supported in accordance with established standards.

Categories

Cash Management Reporting School Nutrition Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1204623 2025-005
    Material Weakness Repeat
  • 1204624 2025-005
    Material Weakness Repeat
  • 1204625 2025-006
    Material Weakness Repeat
  • 1204626 2025-006
    Material Weakness Repeat
  • 1204627 2025-006
    Material Weakness Repeat
  • 1204628 2025-006
    Material Weakness Repeat
  • 1204629 2025-006
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $16.19M
84.027 SPECIAL EDUCATION GRANTS TO STATES $8.33M
10.553 SCHOOL BREAKFAST PROGRAM $5.98M
93.914 HIV EMERGENCY RELIEF PROJECT GRANTS $5.65M
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $5.59M
66.468 DRINKING WATER STATE REVOLVING FUND $5.34M
66.458 CLEAN WATER STATE REVOLVING FUND $5.27M
93.778 MEDICAL ASSISTANCE PROGRAM $4.62M
20.933 NATIONAL INFRASTRUCTURE INVESTMENTS $3.85M
20.205 HIGHWAY PLANNING AND CONSTRUCTION $3.32M
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $3.15M
93.659 ADOPTION ASSISTANCE $2.99M
93.667 SOCIAL SERVICES BLOCK GRANT $2.92M
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $2.80M
66.202 CONGRESSIONALLY MANDATED PROJECTS $2.38M
84.041 IMPACT AID $2.37M
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $2.25M
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $2.11M
10.555 NATIONAL SCHOOL LUNCH PROGRAM $2.00M
93.658 FOSTER CARE TITLE IV-E $1.93M
10.556 SPECIAL MILK PROGRAM FOR CHILDREN $1.86M
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.28M
10.558 CHILD AND ADULT CARE FOOD PROGRAM $1.03M
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $961,812
14.251 ECONOMIC DEVELOPMENT INITIATIVE, COMMUNITY PROJECT FUNDING, AND MISCELLANEOUS GRANTS $725,467
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $662,825
14.267 CONTINUUM OF CARE PROGRAM $659,617
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $650,324
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $624,253
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $620,008
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $567,238
84.184 SCHOOL SAFELY NATIONAL ACTIVITIES $561,775
11.307 ECONOMIC ADJUSTMENT ASSISTANCE $523,413
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $515,719
12.600 COMMUNITY INVESTMENT $484,065
16.575 CRIME VICTIM ASSISTANCE $431,038
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $406,798
97.067 HOMELAND SECURITY GRANT PROGRAM $364,030
84.181 SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES $336,635
93.788 OPIOID STR $332,651
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $297,190
84.013 TITLE I STATE AGENCY PROGRAM FOR NEGLECTED AND DELINQUENT CHILDREN AND YOUTH $262,307
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $220,331
20.939 SAFE STREETS AND ROADS FOR ALL $194,880
14.272 NATIONAL DISASTER RESILIENCE COMPETITION $176,964
93.556 FIRE MANAGEMENT ASSISTANCE GRANT $171,206
10.727 INFLATION REDUCTION ACT URBAN & COMMUNITY FORESTRY PROGRAM $168,237
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $167,724
14.889 CHOICE NEIGHBORHOODS IMPLEMENTATION GRANTS $132,199
93.150 PROJECTS FOR ASSISTANCE IN TRANSITION FROM HOMELESSNESS (PATH) $126,647
16.812 SECOND CHANCE ACT REENTRY INITIATIVE $124,333
84.371 COMPREHENSIVE LITERACY DEVELOPMENT $120,225
16.588 VIOLENCE AGAINST WOMEN FORMULA GRANTS $116,424
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $115,855
84.425 EDUCATION STABILIZATION FUND $113,205
16.593 RESIDENTIAL SUBSTANCE ABUSE TREATMENT FOR STATE PRISONERS $89,115
93.472 TITLE IV-E PREVENTION PROGRAM $87,610
93.090 GUARDIANSHIP ASSISTANCE $81,703
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $73,200
20.940 RECONNECTING COMMUNITIES PILOT (RCP) DISCRETIONARY GRANT PROGRAM $68,674
45.024 PROMOTION OF THE ARTS GRANTS TO ORGANIZATIONS AND INDIVIDUALS $66,386
93.767 CHILDREN'S HEALTH INSURANCE PROGRAM $61,275
16.922 EQUITABLE SHARING PROGRAM $56,253
84.196 EDUCATION FOR HOMELESS CHILDREN AND YOUTH $54,305
93.566 REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS $50,001
15.904 HISTORIC PRESERVATION FUND GRANTS-IN-AID $45,479
97.056 PORT SECURITY GRANT PROGRAM $39,870
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $38,049
66.466 GEOGRAPHIC PROGRAMS - CHESAPEAKE BAY PROGRAM $35,519
16.590 GRANTS TO ENCOURAGE ARREST POLICIES AND ENFORCEMENT OF PROTECTION ORDERS PROGRAM $35,378
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $30,986
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $28,160
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $23,171
16.606 STATE CRIMINAL ALIEN ASSISTANCE PROGRAM $21,141
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $15,000
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $13,470
20.607 ALCOHOL OPEN CONTAINER REQUIREMENTS $13,410