Finding Text
School Breakfast Program - Assistance Listing No. 10.553; Grant Period: Year Ended June 30, 2023 and National School Lunch Program - Assistance Listing No. 10.555; Grant Period: Year Ended June 30, 2023
Criteria and Condition: To receive federal awards, non-federal entities must agree to maintain internal controls to provide reasonable assurance of compliance with requirements of the Single Audit Act.
Context: The School purchases food for the School Breakfast and National School Lunch program however, the invoices for purchases are not reviewed or approved before payment. Also, the meal counts for reimbursement are not reviewed prior to submitting.
Cause: The School believed it was efficient if the Cafeteria Manager oversaw all aspects of the program.
Effect: This could have resulted in errors or misstatement of expenditures or reimbursements.
Recommendation: The School should ensure that processes are in place to review and approve invoices for purchases related to the breakfast and lunch program. In addition, the meal counts and monthly claim reimbursements should be reviewed and confirmed by someone other than the individual compiling the counts. These processes should be documented.
Views of responsible officials and planned corrective actions: The School agrees with the finding and is in the process of designing and implementing controls to ensure compliance with the Act.