FAC Explorer

Finding 375783 (2022-004)

Material Weakness
Requirement
ABEILN
Questioned Costs
-
Year
2022
Accepted
2024-03-13
Audit: 294861
Organization: Centerville Community School District (IA)
Auditor: Nolte Cornman & Johnson PC

AI Summary

  • Issue: CNP reports for May were submitted late, in September.
  • Impact: This delays reimbursement claims to the Iowa Department of Education.
  • Follow-up: Review and improve internal controls to ensure timely report submissions.

Finding Text

An effective internal control system provides controls related to the Child Nutrition Program (CNP) ensuring the timeliness and accuracy of reimbursement claims submitted to the Iowa Department of Education. We noted the CNP reports for meals served during the month of May were not submitted until September. See finding 2022-002.

Categories

Cash Management School Nutrition Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 375780 2022-003
    Material Weakness
  • 375781 2022-004
    Material Weakness
  • 375782 2022-003
    Material Weakness
  • 375784 2022-003
    Material Weakness
  • 375785 2022-004
    Material Weakness
  • 375786 2022-003
    Material Weakness Repeat
  • 375787 2022-003
    Material Weakness Repeat
  • 375788 2022-003
    Material Weakness Repeat
  • 375789 2022-003
    Material Weakness Repeat
  • 952222 2022-003
    Material Weakness
  • 952223 2022-004
    Material Weakness
  • 952224 2022-003
    Material Weakness
  • 952225 2022-004
    Material Weakness
  • 952226 2022-003
    Material Weakness
  • 952227 2022-004
    Material Weakness
  • 952228 2022-003
    Material Weakness Repeat
  • 952229 2022-003
    Material Weakness Repeat
  • 952230 2022-003
    Material Weakness Repeat
  • 952231 2022-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $1.66M
10.555 National School Lunch Program $632,937
84.010 Title I Grants to Local Educational Agencies $402,539
10.553 School Breakfast Program $129,785
32.009 Emergency Connectivity Fund Program $94,000
84.367 Improving Teacher Quality State Grants $73,482
84.424 Student Support and Academic Enrichment Program $40,414
84.358 Rural Education $35,619
84.048 Career and Technical Education -- Basic Grants to States $27,209
84.027 Special Education_grants to States $10,494
10.559 Summer Food Service Program for Children $4,965
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $3,718
10.649 Pandemic Ebt Administrative Costs $614