Finding 14476 (2022-002)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-03-29
Audit: 18123
Auditor: Donovan PC

AI Summary

  • Core Issue: The School failed to keep necessary records for meal reimbursement claims, leading to a lack of reconciliation.
  • Impacted Requirements: This violates the retention policy outlined in 7 CFR 200.334, which mandates keeping records for three years.
  • Recommended Follow-Up: Implement internal controls to ensure documentation for each meal claim is maintained moving forward.

Finding Text

FINDING 2022-002 DOCUMENT RETENTION (REPEAT FINDING) SIGNIFICANT DEFICIENCY Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553 & 10.555 Criteria Per 7 CFR 200.334, ?Financial records, supporting documents, statistical records, and all other non-Federal entity records pertinent to a Federal award must be retained for a period of three years from the date of submission of the final expenditure report or, for Federal awards that are renewed quarterly or annually, from the date of the submission of the quarterly or annual financial report, respectively, as reported to the Federal awarding agency or pass-through entity in the case of a subrecipient.? Condition Three claims for meal reimbursement were selected for testing. The School was unable to provide records of meals served that directly reconciled with those claims. A reconciliation was provided showing total meals served during the year compared to total meals claimed. A variance was noted, but this variance was below the $25,000 threshold for reporting questioned costs. Cause The School did not maintain documentation for each individual claim. Effect Reconciliation of meals served data to individual claims was not possible. Recommendation We recommend the School develop internal controls requiring the maintenance of documentation of meals served for the individual claims submitted for the program.

Categories

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Cash Management Reporting School Nutrition Programs Significant Deficiency

Other Findings in this Audit

  • 12937 2022-001
    Material Weakness Repeat
  • 12938 2022-002
    Significant Deficiency Repeat
  • 12939 2022-001
    Material Weakness Repeat
  • 589379 2022-001
    Material Weakness Repeat
  • 589380 2022-002
    Significant Deficiency Repeat
  • 589381 2022-001
    Material Weakness Repeat
  • 590918 2022-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $785,482
84.010 Title I Grants to Local Educational Agencies $452,606
10.555 National School Lunch Program $392,573
10.553 School Breakfast Program $96,592
84.367 Improving Teacher Quality State Grants $56,301
84.424 Student Support and Academic Enrichment Program $47,307
84.365 English Language Acquisition State Grants $8,154
84.027 Special Education_grants to States $3,384