Finding Text
Finding 2023‐002 – Reporting - Significant Deficiency
U.S. Department of Agriculture
Child Nutrition Cluster
Federal Assistance Listing Numbers: 10.553, 10.555, 10.582, 10.559
Pass-Through Entity Identifying Numbers: 42-6004552, 42-6004553, 42-6004014, 42-6004951, 42-6004556, 42-6004557
Federal Award Year: 2023
Criteria: The U.S. Department of Agriculture requires that the District submit monthly claims for reimbursements for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim.
Condition: There was no evidence that these monthly reports were reviewed for completeness and accuracy prior to submission.
Cause: Due to the cyber incident that occurred during the fiscal year, management had to change from a more automated process for tracking and reporting meal counts to a manual process. The process did not include evidence that the completeness and accuracy of the reports were reviewed prior to submission.
Effect or potential effect: Inadequate reviews over the monthly reports could result in errors or inaccuracies of the information provided.
Questioned Costs: None.
Context: Head counts are reported on a monthly basis. Of a sample of four months selected, none had evidence of management’s review.
Identification as a repeat finding, if applicable: This is not a repeat finding.
Recommendation: We recommend that the District ensure that adequate documentation is maintained that provides evidence that a thorough review of these reports was performed prior to submission.
Views of Responsible Officials: Management agrees with this finding.