FAC Explorer

Finding 387087 (2023-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-03-28
Audit: 299411
Organization: Isd # 682 Roseau (MN)
Auditor: Brady Martz & Associates PC

AI Summary

  • Core Issue: The District lacks proper controls for reviewing and approving reimbursement reports, leading to inaccuracies.
  • Impacted Requirements: Internal controls must ensure reports are reviewed before submission, as per federal program guidelines.
  • Recommended Follow-Up: The District should enhance policies for meal count submissions and monitor the effectiveness of new procedures implemented in May 2023.

Finding Text

Federal Program Child Nutrition Cluster (AL 10.553 & 10.555) Reporting Criteria System of internal controls requires those who prepare reports to have them reviewed and approved before they are submitted. Condition In a population of nine months, we haphazardly selected three months to test the reimbursement reports to the supporting documentation. We noted exceptions in two of these months. Questioned Costs None Context Three months of reimbursement reports were selected from a population of nine months. The sample is not statistically valid. Cause The District did not have controls in place all year to ensure reports submitted were being submitted accurately. Effect The District has an increased risk of submitting inaccurate reports. Repeat Finding Yes. Prior audit finding 2022-003. 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 has implemented new procedures effective May 2023.

Categories

Reporting Cash Management HUD Housing Programs School Nutrition Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 387086 2023-003
    Material Weakness Repeat
  • 387088 2023-003
    Material Weakness Repeat
  • 387089 2023-003
    Material Weakness Repeat
  • 387090 2023-004
    Material Weakness
  • 387091 2023-004
    Material Weakness
  • 387092 2023-004
    Material Weakness
  • 387093 2023-004
    Material Weakness
  • 387094 2023-005
    Material Weakness
  • 387095 2023-005
    Material Weakness
  • 387096 2023-005
    Material Weakness
  • 387097 2023-005
    Material Weakness
  • 963528 2023-003
    Material Weakness Repeat
  • 963529 2023-003
    Material Weakness Repeat
  • 963530 2023-003
    Material Weakness Repeat
  • 963531 2023-003
    Material Weakness Repeat
  • 963532 2023-004
    Material Weakness
  • 963533 2023-004
    Material Weakness
  • 963534 2023-004
    Material Weakness
  • 963535 2023-004
    Material Weakness
  • 963536 2023-005
    Material Weakness
  • 963537 2023-005
    Material Weakness
  • 963538 2023-005
    Material Weakness
  • 963539 2023-005
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $125,146
10.553 School Breakfast Program $50,426
84.027 Special Education_grants to States $46,569
10.555 National School Lunch Program $42,370
84.358 Rural Education $30,972
21.027 Coronavirus State and Local Fiscal Recovery Funds $30,432
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $27,900
84.173 Special Education_preschool Grants $16,907
84.425 Education Stabilization Fund $14,579
84.424 Student Support and Academic Enrichment Program $11,392
84.181 Special Education-Grants for Infants and Families $7,121