Finding Text
2022-005 Reporting Federal agency: U.S. Department of Agriculture Federal program name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2908-000 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Per 2 CFR section 200.303, the District should have a policy in place to be followed to ensure that the monthly claims reimbursement reports were accurate. Condition: During reporting testing, it was noted that 5 out of 5 months of claims reimbursements tested were not reviewed by someone other than the preparer. Questioned Costs: None. Context: 5 out of 5 months of claims reimbursements tested were not reviewed by someone other than the preparer. Cause: The District personnel did not have a policy in place for review and approval of the CLiCS reports. Effect: Lack of proper documentation of controls over claims reimbursements could result in an incorrect number of meal counts. This could ultimately result in the District being reimbursed for an incorrect amount. After review of monthly claims reimbursements, it was noted that no reports were submitted incorrectly. Repeat Finding: No. Recommendation: We recommend the District implement procedures and controls to ensure proper procurement procedures are being followed and vendors are not suspended or debarred. Views of Responsible Official: There is no disagreement with the finding.