Finding 34347 (2022-006)

Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.555 and 10.559 Federal Award Identification Number and Year: N/A Pass through Agency: Arizona Department of Education Pass Through Number: 7AZ300AZ3 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Financial Reporting Criteria: 2 CFR Part 200.303 Internal Controls requires that the District implement internal controls designed to ensure compliance with cash management requirements. Condition: The District did not maintain documentation to support proper review and approval of the monthly meal reimbursement claims. Context: For twelve of twelve monthly meal reimbursement claims tested, the District did not maintain documentation to support proper review and approval of the monthly meal reimbursement claims. Cause: Lack of management oversight. Effect: Internal control weakness as errors could go undetected. Repeat Finding: This finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-004. Recommendation: In order to strengthen internal controls over compliance, an individual independent of the preparation of the monthly meal reimbursement claims should review the claims for accuracy and reasonableness and documentation should be maintained to support that the review was performed. View of Responsible Officials: There is no disagreement with the audit finding.