Finding 28029 (2022-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-18

AI Summary

  • Core Issue: The District is not using the point-of-sale system for tracking student meal counts, relying instead on manual records.
  • Impacted Requirements: This practice violates 7 CFR Part 225.9 (d)(5), which requires proper record-keeping for meal reimbursement claims.
  • Recommended Follow-up: The District should reinstate the point-of-sale system to ensure accurate tracking and compliance.

Finding Text

U.S. Department of Agriculture Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Child Nutrition Cluster ? CFDA 10.553 & 10.555 (includes COVID-19 funding) Significant Deficiency in Internal Controls over Compliance Criteria: Per 7 CFR Part 225.9 (d)(5), the District must retain records that support its claims for meal reimbursements. Condition: The District?s school lunch office maintains production records and manual count sheets instead of using the point-of-sale system for tracking student meal counts. Cause: The District changed to production records and manual count sheets during the pandemic, however has not transitioned back as the District operations return to normal. Effect: Manual records are subject to clerical and other errors which could lead to inaccurate claims for reimbursement. Repeat Finding from Prior Year: No Recommendation: The District should reinstate the point-of-sale system for tracking student meal counts. Views of Responsible Official: Management agrees with the finding.

Corrective Action Plan

Condition: The District?s school lunch office maintains production records and manual count sheets instead of using the point of sale system for tracking student meat counts. Corrective Action Planned: Due to a staffing shortage the district is unable to run the point of sale system. We are currently advertising weekly for new staff to hire. We have a low starting salary and the turnover is very high. We are in negotiations with the union to increase the starting pay and are trying to get creative to see if there is a way to add more duties to the new employees to increase the hours of the job to make the positions more attractive. We are also in the process of purchasing a new point of sale system that will help streamline the process and won?t be as staff intensive. Anticipated Completion Date: Hiring of new staff - March 2023 New POS System - September 1, 2023 Contact: Ann-Marie Geyster

Categories

Cash Management School Nutrition Programs Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 28030 2022-001
    Significant Deficiency
  • 28031 2022-001
    Significant Deficiency
  • 28032 2022-001
    Significant Deficiency
  • 604471 2022-001
    Significant Deficiency
  • 604472 2022-001
    Significant Deficiency
  • 604473 2022-001
    Significant Deficiency
  • 604474 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $476,500
10.553 School Breakfast Program $169,076
84.027 Special Education_grants to States $58,354
84.367 Improving Teacher Quality State Grants $34,376
10.555 National School Lunch Program $33,685
84.010 Title I Grants to Local Educational Agencies $10,059
10.579 Child Nutrition Discretionary Grants Limited Availability $8,478
84.173 Special Education_preschool Grants $7,275
84.424 Student Support and Academic Enrichment Program $5,956
10.649 Pandemic Ebt Administrative Costs $1,842