FAC Explorer

Finding 38983 (2022-003)

Material Weakness Repeat Finding
Requirement
C
Questioned Costs
-
Year
2022
Accepted
2023-03-13
Audit: 44538
Organization: Romulus Community Schools (MI)
Auditor: Gabridge & Company

AI Summary

  • Core Issue: The District submitted a claim for reimbursement that did not match the actual number of meals served.
  • Impacted Requirements: The District must ensure accurate cash requests align with actual meal counts to maintain compliance.
  • Recommended Follow-Up: Implement procedures to verify that reimbursement claims reflect true meal counts.

Finding Text

2022-003 - Cash Management (repeat) Finding Type: Immaterial Noncompliance, Material Weakness in Internal Control over Compliance Criteria: The District is responsible for ensuring that the amount of cash requested as reimbursement is for the actual number of meals served and claimed. Condition/Finding: During our audit procedures over the District?s cash management process, we noted that one of the claim requests selected for testing did not agree to the District?s actual meal counts. Cause: This condition is the result of management not recognizing the importance of establishing such controls. Effect: As a result of this condition, the District does not have proper controls in place over its procedures for submission of claim requests. Recommendation: We recommend that the District establish procedures to ensure that the number of meals being submitted for reimbursement agrees to the actual meal counts. View of Responsible Officials (Corrective Action): See corrective action plan.

Corrective Action Plan

Finding: 2022-003? Cash Management (repeat) Auditor Description of Condition and Effect: During our audit procedures over the District?s cash management process, we noted that one of the claim requests selected for testing did not agree to the District?s actual meal counts. As a result of this condition, the District does not have proper controls in place over its procedures for submission of claim requests. Auditor Recommendation: The District should establish procedures to ensure that the number of meals being submitted for reimbursement agrees to the actual meal counts. Corrective Action: The District implemented review and approval changes in March 2022 to correct this prior year finding. The process that the District uses currently allows for the correction of errors on meal claims before submission. Responsible Person: Shelbi Frayer, Contracted Finance Director Anticipated Completion Date: June 30, 2022

Categories

Cash Management Material Weakness

Other Findings in this Audit

  • 38981 2022-001
    Material Weakness Repeat
  • 38982 2022-002
    Material Weakness Repeat
  • 38984 2022-001
    Material Weakness Repeat
  • 38985 2022-002
    Material Weakness Repeat
  • 38986 2022-003
    Material Weakness Repeat
  • 38987 2022-001
    Material Weakness Repeat
  • 38988 2022-002
    Material Weakness Repeat
  • 38989 2022-003
    Material Weakness Repeat
  • 38990 2022-001
    Material Weakness Repeat
  • 38991 2022-002
    Material Weakness Repeat
  • 38992 2022-003
    Material Weakness Repeat
  • 38993 2022-001
    Material Weakness Repeat
  • 38994 2022-002
    Material Weakness Repeat
  • 38995 2022-003
    Material Weakness Repeat
  • 38996 2022-001
    Material Weakness Repeat
  • 38997 2022-002
    Material Weakness Repeat
  • 38998 2022-003
    Material Weakness Repeat
  • 38999 2022-001
    Material Weakness Repeat
  • 39000 2022-002
    Material Weakness Repeat
  • 39001 2022-003
    Material Weakness Repeat
  • 39002 2022-001
    Material Weakness Repeat
  • 39003 2022-002
    Material Weakness Repeat
  • 39004 2022-003
    Material Weakness Repeat
  • 39005 2022-001
    Material Weakness Repeat
  • 39006 2022-002
    Material Weakness Repeat
  • 39007 2022-003
    Material Weakness Repeat
  • 39008 2022-001
    Material Weakness Repeat
  • 39009 2022-002
    Material Weakness Repeat
  • 39010 2022-003
    Material Weakness Repeat
  • 39011 2022-001
    Material Weakness Repeat
  • 39012 2022-002
    Material Weakness Repeat
  • 39013 2022-003
    Material Weakness Repeat
  • 39014 2022-001
    Material Weakness Repeat
  • 39015 2022-002
    Material Weakness Repeat
  • 39016 2022-003
    Material Weakness Repeat
  • 39017 2022-001
    Material Weakness Repeat
  • 39018 2022-002
    Material Weakness Repeat
  • 39019 2022-003
    Material Weakness Repeat
  • 39020 2022-001
    Material Weakness Repeat
  • 39021 2022-002
    Material Weakness Repeat
  • 39022 2022-003
    Material Weakness Repeat
  • 39023 2022-001
    Material Weakness Repeat
  • 39024 2022-002
    Material Weakness Repeat
  • 39025 2022-003
    Material Weakness Repeat
  • 39026 2022-001
    Material Weakness Repeat
  • 39027 2022-002
    Material Weakness Repeat
  • 39028 2022-003
    Material Weakness Repeat
  • 39029 2022-001
    Material Weakness Repeat
  • 39030 2022-002
    Material Weakness Repeat
  • 39031 2022-003
    Material Weakness Repeat
  • 39032 2022-001
    Material Weakness Repeat
  • 39033 2022-002
    Material Weakness Repeat
  • 39034 2022-003
    Material Weakness Repeat
  • 39035 2022-001
    Material Weakness Repeat
  • 39036 2022-002
    Material Weakness Repeat
  • 39037 2022-003
    Material Weakness Repeat
  • 39038 2022-001
    Material Weakness Repeat
  • 39039 2022-002
    Material Weakness Repeat
  • 39040 2022-003
    Material Weakness Repeat
  • 39041 2022-001
    Material Weakness Repeat
  • 39042 2022-002
    Material Weakness Repeat
  • 39043 2022-003
    Material Weakness Repeat
  • 39044 2022-001
    Material Weakness Repeat
  • 39045 2022-002
    Material Weakness Repeat
  • 39046 2022-003
    Material Weakness Repeat
  • 39047 2022-001
    Material Weakness Repeat
  • 39048 2022-002
    Material Weakness Repeat
  • 47899 2022-003
    Material Weakness Repeat
  • 47900 2022-001
    Material Weakness Repeat
  • 47901 2022-002
    Material Weakness Repeat
  • 47902 2022-003
    Material Weakness Repeat
  • 615423 2022-001
    Material Weakness Repeat
  • 615424 2022-002
    Material Weakness Repeat
  • 615425 2022-003
    Material Weakness Repeat
  • 615426 2022-001
    Material Weakness Repeat
  • 615427 2022-002
    Material Weakness Repeat
  • 615428 2022-003
    Material Weakness Repeat
  • 615429 2022-001
    Material Weakness Repeat
  • 615430 2022-002
    Material Weakness Repeat
  • 615431 2022-003
    Material Weakness Repeat
  • 615432 2022-001
    Material Weakness Repeat
  • 615433 2022-002
    Material Weakness Repeat
  • 615434 2022-003
    Material Weakness Repeat
  • 615435 2022-001
    Material Weakness Repeat
  • 615436 2022-002
    Material Weakness Repeat
  • 615437 2022-003
    Material Weakness Repeat
  • 615438 2022-001
    Material Weakness Repeat
  • 615439 2022-002
    Material Weakness Repeat
  • 615440 2022-003
    Material Weakness Repeat
  • 615441 2022-001
    Material Weakness Repeat
  • 615442 2022-002
    Material Weakness Repeat
  • 615443 2022-003
    Material Weakness Repeat
  • 615444 2022-001
    Material Weakness Repeat
  • 615445 2022-002
    Material Weakness Repeat
  • 615446 2022-003
    Material Weakness Repeat
  • 615447 2022-001
    Material Weakness Repeat
  • 615448 2022-002
    Material Weakness Repeat
  • 615449 2022-003
    Material Weakness Repeat
  • 615450 2022-001
    Material Weakness Repeat
  • 615451 2022-002
    Material Weakness Repeat
  • 615452 2022-003
    Material Weakness Repeat
  • 615453 2022-001
    Material Weakness Repeat
  • 615454 2022-002
    Material Weakness Repeat
  • 615455 2022-003
    Material Weakness Repeat
  • 615456 2022-001
    Material Weakness Repeat
  • 615457 2022-002
    Material Weakness Repeat
  • 615458 2022-003
    Material Weakness Repeat
  • 615459 2022-001
    Material Weakness Repeat
  • 615460 2022-002
    Material Weakness Repeat
  • 615461 2022-003
    Material Weakness Repeat
  • 615462 2022-001
    Material Weakness Repeat
  • 615463 2022-002
    Material Weakness Repeat
  • 615464 2022-003
    Material Weakness Repeat
  • 615465 2022-001
    Material Weakness Repeat
  • 615466 2022-002
    Material Weakness Repeat
  • 615467 2022-003
    Material Weakness Repeat
  • 615468 2022-001
    Material Weakness Repeat
  • 615469 2022-002
    Material Weakness Repeat
  • 615470 2022-003
    Material Weakness Repeat
  • 615471 2022-001
    Material Weakness Repeat
  • 615472 2022-002
    Material Weakness Repeat
  • 615473 2022-003
    Material Weakness Repeat
  • 615474 2022-001
    Material Weakness Repeat
  • 615475 2022-002
    Material Weakness Repeat
  • 615476 2022-003
    Material Weakness Repeat
  • 615477 2022-001
    Material Weakness Repeat
  • 615478 2022-002
    Material Weakness Repeat
  • 615479 2022-003
    Material Weakness Repeat
  • 615480 2022-001
    Material Weakness Repeat
  • 615481 2022-002
    Material Weakness Repeat
  • 615482 2022-003
    Material Weakness Repeat
  • 615483 2022-001
    Material Weakness Repeat
  • 615484 2022-002
    Material Weakness Repeat
  • 615485 2022-003
    Material Weakness Repeat
  • 615486 2022-001
    Material Weakness Repeat
  • 615487 2022-002
    Material Weakness Repeat
  • 615488 2022-003
    Material Weakness Repeat
  • 615489 2022-001
    Material Weakness Repeat
  • 615490 2022-002
    Material Weakness Repeat
  • 624341 2022-003
    Material Weakness Repeat
  • 624342 2022-001
    Material Weakness Repeat
  • 624343 2022-002
    Material Weakness Repeat
  • 624344 2022-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $1.38M
84.027 Special Education_grants to States $951,852
10.553 School Breakfast Program $510,251
84.367 Improving Teacher Quality State Grants $243,731
84.424 Student Support and Academic Enrichment Program $87,940
84.425 Education Stabilization Fund $56,077
84.002 Adult Education - Basic Grants to States $45,000
84.048 Career and Technical Education -- Basic Grants to States $41,365
10.582 Fresh Fruit and Vegetable Program $32,021
84.173 Special Education_preschool Grants $21,510
93.778 Medical Assistance Program $9,479
10.649 Pandemic Ebt Administrative Costs $3,063
10.558 Child and Adult Care Food Program $548
10.555 National School Lunch Program $459