Finding 38281 (2022-003)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2022-12-01

AI Summary

  • Core Issue: The District inaccurately reported meal counts, leading to an overpayment of $686 for breakfast meals.
  • Impacted Requirements: Accurate meal counts must be submitted to receive reimbursement for meals served.
  • Recommended Follow-Up: The District should review and improve its procedures for reporting meal counts to prevent future inaccuracies.

Finding Text

Federal Program - Child Nutrition Cluster (AL 10.553 & 10.555) Reporting. Criteria - To receive reimbursement payment for meals served, the District must submit the number of meals served and all claims must be supported by accurate meal counts by category and type. Condition - The daily meal counts were reported in a monthly summary calendar and the totals from the monthly summary were submitted to the state for reimbursement. In a sample of two months of meal count reporting, we noted the District underreported seven breakfast meals in the first month and overreported 270 breakfast meals in the second month. The net difference in meals reported was an overpayment of $686. Questioned Costs - None. Context - The District misstated the daily meal counts on the monthly reports submitted for reimbursement. We tested two of the nine months and noted errors in four of the 32 days tested in those two months. Cause - The District does not have sufficient procedures in place to ensure all meals are reported correctly. Effect - The District misstated the monthly meal counts submitted for reimbursement resulting in an overpayment of $686. Repeat Finding - No. Recommendation - The District should review their policies and procedures for submitting meal counts for reimbursement. Views of Responsible Officials and Planned Corrective Actions - The District agrees with the recommendation and will review its policies and procedures.

Corrective Action Plan

Contact Person ? Mark Lundin, Superintendent. Corrective Action Plan ? The District will review polices and procedures for submitting meal counts for reimbursement. Completion Date ? September 1, 2022.

Categories

Cash Management Reporting School Nutrition Programs

Other Findings in this Audit

  • 38282 2022-003
    Material Weakness
  • 38283 2022-003
    Material Weakness
  • 38284 2022-003
    Material Weakness
  • 38285 2022-003
    Material Weakness
  • 614723 2022-003
    Material Weakness
  • 614724 2022-003
    Material Weakness
  • 614725 2022-003
    Material Weakness
  • 614726 2022-003
    Material Weakness
  • 614727 2022-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $311,634
10.555 National School Lunch Program $311,197
84.425 Education Stabilization Fund $295,197
21.027 Coronavirus State and Local Fiscal Recovery Funds $139,805
10.553 School Breakfast Program $120,323
10.558 Child and Adult Care Food Program $67,442
84.367 Improving Teacher Quality State Grants $27,937
84.060 Indian Education_grants to Local Educational Agencies $19,084
84.424 Student Support and Academic Enrichment Program $18,071
15.130 Indian Education_assistance to Schools $1,691