Finding Text
Finding 2022-001 Reference Number: 2022-001 Federal Agency: U.S. Department of Agriculture Federal Program: National school lunch program ? seamless summer option Assistance Listing No.: 10.555 Compliance Requirement: Activities Allowed or Unallowed Type of Finding: Significant deficiency in Internal Control over Compliance CRITERIA: Cost charged to the federal program must be for program related purposes. CONDITION: Management charged the salary of a school district bus driver to the federal program. CAUSE: The cause of the condition was an error by management. EFFECT: The effect of the condition resulted in $16,425.66 of unallowed cost being charged to the federal program. QUESTIONED COST: None PREVALENCE OF AUDIT FINDING: This condition is considered to be an isolated incident. REPEAT FINDING: This is not a repeat finding. RECOMMENDATION: It is recommended that management exercise caution in coding salaries such that salaries to be charged to local sources not be charged to federal programs. In addition, it is recommended that $16,425.66 be transferred from the district maintenance fund to the child nutrition program fund. VIEWS OF RESPONSIBLE OFFICIAL: See Auditee?s Corrective Action Plan