Finding Text
Finding 2023-002 Reporting
Child Nutrition Cluster – AL # 10.553/10.555/10.559
U. S. Department of Agriculture
Passed through the Pennsylvania Department of Education
Criteria: Pursuant to 2 CFR part 200 section 303 indicates that the District is
responsible for establishing and maintaining effective internal control
over the Federal award that provides reasonable assurance that the
District is managing the Federal award in compliance with Federal
statues, regulations and the terms and conditions of the Federal award.
Condition: The monthly claim reports were not reviewed prior to submission for 3 of
the 3 claims tested. However, for the 3 reports tested, the expenditures
incurred were incurred prior to the draw down.
Cause: It was noted the 2022/2023 school year, that there was not an adequate
review process for amounts reported on the monthly claims report.
Effect: The controls over reporting are not functioning as designed.
Questioned Costs: None.
Recommendation: The District should ensure that all submitted claims are reviewed before
submission to the State.
Management’s Response: The District agrees with the finding. The District has implemented
additional procedures to ensure adequate review of the monthly claims
reported on the monthly claims report.