Finding 34559 (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.

Categories

School Nutrition Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 34558 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