Finding Text
Assistance Listing Number, Federal Agency, and Program Name - Child Nutrition Cluster - 10.555: National School Lunch Program and 10.553: National School Breakfast Program
Federal Award Identification Number and Year - National School Lunch Program: 221960 and 231960; National School Breakfast Program: 221970 and 231970
Pass through Entity - Michigan Department of Education
Finding Type - Material weakness
Repeat Finding - No
Criteria - To monitor the National School Breakfast and National School Lunch programs, the Michigan Department of Education, the pass through agency, requires annual program on site monitoring reviews to be completed internally by school districts. All buildings operating school lunch programs must have one on site monitoring reviews completed by February 1. In addition, 50 percent of buildings operating school breakfast programs must also be reviewed annually by February 1. The following year, the other 50 percent of buildings operating school breakfast programs must be reviewed.
Condition - The School District did not complete on site monitoring reviews for any buildings operating school lunch and breakfast programs within the School District during the year ended June 30, 2023.
Questioned Costs - None.
Identification of How Questioned Costs Were Computed - Not applicable. The finding is related to a lack of monitoring controls and not tied to any known questioned costs.
Context - No on site monitoring reviews of school lunch and breakfast programs were completed by the School District during the year ended June 30, 2023.
Cause and Effect - Due to management oversight, the School District did not complete required annual on site monitoring reviews, and, therefore, is not compliant with Michigan Department of Education requirements.
Recommendation - We recommend the School District implement a process to perform required on site monitoring reviews following Michigan Department of Education guidelines.
Views of Responsible Officials and Corrective Action Plan - Southfield Public Schools contracts its food service with Southwest Food Service. Going forward, the food service director (Southwest Food Service) and food service purchasing (Southfield Public Schools) will coordinate the on site monitoring reviews and its completion to Michigan Department of Education standards and make sure the required forms are completed before deadlines.