Finding Text
Finding 2022-001 Significant Deficiency in Internal Control Over Compliance - Reporting Identification of the federal program Award Year Agency and Pass-through Entity Federal Program Title Federal Assistance Listing Number Grant Number 2022 2022 2022 2022 Department of Agriculture - passed through the State of Alaska, Department of Education and Early Development Department of Agriculture ? passed through the State of Alaska, Department of Education and Early Development Department of Agriculture ? passed through the State of Alaska, Department of Education and Early Development Department of Agriculture ? passed through the State of Alaska, Department of Education and Early Development Child Nutrition Cluster ? School Breakfast Program Child Nutrition Cluster ? National School Lunch Program Child Nutrition Cluster ? Fresh Fruit and Vegetable Program Child Nutrition Cluster- Summer Food Service Program for Children 10.553 10.555 10.582 10.559 03301 03301 FD 22.MSSD.01 FD 22.MSSD.01 FD 22.MSSD.02 03301 Criteria or Specific Requirement In accordance with 2 CFR 200, the District must establish internal controls to ensure that compliance requirements applicable to the program are followed in accordance with Uniform Guidance. This requires the District to have policies in place to ensure reporting requirements are met. Condition The District did not have appropriate controls in place to ensure reports were being reviewed prior to submission. Cause The District did not design adequate internal controls over the review of the reporting requirements related to the Student Nutrition Program. Effect or Potential Effect Lack of proper internal controls over the review process of Student Nutrition reports could result in an inaccurate reporting of meal counts being submitted to the granting agency. Questioned Costs None Context In our test work over reporting, of the 4 monthly reports selected for test work, we noted in all 4 instances that the District did not have a review process in place for the reports prior to submission. Identification as a repeat finding This is not a repeat finding. Recommendation We recommend the District implement internal control procedures to ensure that someone either than the preparer is reviewing reports prior to submission to the granting agency. Views of responsible officials Management agrees with the finding. Management is implementing a review process for the monthly report prior to the report being submitted to the granting agency.