Finding 1218402 (2025-004)

Material Weakness Repeat Finding
Requirement
ABEILN
Questioned Costs
-
Year
2025
Accepted
2026-06-24
Audit: 404680
Organization: Crete Public Schools No 2 (NE)
Auditor: KSO CPAS PC

AI Summary

  • Answer: There is a missing secondary review process in certain areas.
  • Trend: This issue may lead to increased errors and oversight in our work.
  • List: Implement a mandatory secondary review for all critical tasks to ensure accuracy.

Finding Text

Lack of secondary review in one or more areas

Corrective Action Plan

The Chief Financial Officer, Director of Nutrition Services, and Director of Federal Programs will revise procedures related to eligibility determinations, annual income verification, and federal reimbursement requests. A second District staff member will be designated to review household applications, eligibility calculations, annual verification activities, status changes entered into the nutrition software system, and monthly reimbursement requests prior to submission. The Director of Federal Programs will assist in the preparation and review of reimbursement requests, verification documentation, and related records to ensure compliance with federal Child Nutrition Program requirements and to provide an additional level of oversight. Documentation of secondary reviews will be maintained to demonstrate compliance with federal program requirements and strengthen internal controls.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1218394 2025-003
    Material Weakness Repeat
  • 1218395 2025-003
    Material Weakness Repeat
  • 1218396 2025-003
    Material Weakness Repeat
  • 1218397 2025-003
    Material Weakness Repeat
  • 1218398 2025-003
    Material Weakness Repeat
  • 1218399 2025-004
    Material Weakness Repeat
  • 1218400 2025-004
    Material Weakness Repeat
  • 1218401 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 NATIONAL SCHOOL LUNCH PROGRAM $968,357
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $668,563
84.027 SPECIAL EDUCATION GRANTS TO STATES $625,576
84.425 EDUCATION STABILIZATION FUND $485,773
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $295,004
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $201,334
10.553 SCHOOL BREAKFAST PROGRAM $200,499
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $153,536
84.011 MIGRANT EDUCATION STATE GRANT PROGRAM $143,291
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $97,546
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $83,905
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $72,376
10.558 CHILD AND ADULT CARE FOOD PROGRAM $64,664
10.559 FRESH FRUIT AND VEGETABLE PROGRAM $46,990
93.600 HEAD START $43,000
84.196 EDUCATION FOR HOMELESS CHILDREN AND YOUTH $29,932
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $26,196
93.778 GRANTS TO STATES FOR MEDICAID $18,712
10.185 LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM $5,096