Finding 34558 (2022-001)

Material Weakness
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2022-12-21

AI Summary

  • Core Issue: There was a lack of verification between the meals provided and the vendor invoices.
  • Impacted Requirements: Internal controls must be established to prevent errors in meal counts and billing.
  • Recommended Follow-Up: Implement procedures to ensure monthly vendor invoices are reviewed against the actual number of meals served.

Finding Text

2022-001 School Breakfast Program ? CFDA No. 10.553, National School Lunch Program ? CFDA No. 10.555 Condition: There was no verification that the number of meals provided matched the monthly vendor invoice. Criteria: Internal controls should be in place to ensure the vendor invoices are reviewed for the number of meals provided so that one individual cannot commit and conceal errors. Cause: Internal controls procedures were not in place to ensure the vendor invoices were properly reviewed. Effect: One individual could commit and conceal errors in the monthly count that is used to bill for the number of meals provided. Auditor?s recommendation: Internal controls procedures should be established to ensure the number of meals provided match the monthly vendor invoice.

Corrective Action Plan

CORRECTIVE ACTION PLAN November 28, 2022 Central City Cyberschool respectfully submits the following corrective action plan for the year ended July 31, 2022. Walkowicz, Boczkiewicz & Co 1800 East Main Street, Suite 100 Waukesha, WI 53186 Audit period: July 31, 2022 The findings from the July 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AND STATE AWARDS DEPARTMENT OF AGRICULTURE MATERIAL WEAKNESS 2022-001 School Breakfast Program ? CFDA No. 10.553, National School Lunch Program ?CFDA No. 10.555 Condition: There was no verification that the number of meals provided matched the monthly vendor invoice. Criteria: Internal Controls should be in place to ensure the vendor invoices were properly reviewed. Recommendation: Internal controls procedures should be established to ensure the number of meals provided match the monthly vendor invoice. Action Taken: ? Internal controls were established to ensure meals are recorded at point of service. ? Students enter their student number into the student information system (SIS) at point of service. ? Cyberschool employee monitors meals to determine if it qualifies for reimbursement in addition to clicking ?accept? with each SIS entry for a meal. ? There is a back-up paper check off system for employee monitoring to use if primary counting system (SIS) goes down during lunch hour. ? Vendor receives SIS printout the following day to confirm meals recorded. ? Vendor uses SIS printout report to invoice the school. ? When the invoice arrives, the School Operations Manager uses the SIS to confirm bill matches meals served. If questions arise regarding this plan, please call Jessica Whitaker at 414.444.2017

Categories

School Nutrition Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 34559 2022-001
    Material Weakness
  • 611000 2022-001
    Material Weakness
  • 611001 2022-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $494,527
84.010 Title I Grants to Local Educational Agencies $301,382
84.287 Twenty-First Century Community Learning Centers $149,485
84.282 Charter Schools $134,549
84.027 Special Education_grants to States $109,697
10.553 School Breakfast Program $93,107
10.555 National School Lunch Program $26,992
84.424 Student Support and Academic Enrichment Program $19,358
84.367 Improving Teacher Quality State Grants $17,951
10.582 Fresh Fruit and Vegetable Program $2,175
84.173 Special Education_preschool Grants $792