September 28, 2023
The Blackstone – Millville Regional School District respectfully submits the following
corrective action plan for the year ended June 30, 2022.
Name and address of independent public accounting firm:
Robert E. Brown II, CPA
Certified Public Accountant
25 Cemetery Street
P.O. Box 230
Mendon, Massachusetts 01756
Audit period:
The finding from the June 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule of expenditures of federal awards.
Department of Education
Other Matters Related to Internal Control over Compliance of the Major Program
Finding 2022-001 – Child Nutrition Cluster – AL No.’s 10.553 & 10.555; Grant period: Year
Ended June 30, 2022
Criteria: The School is required to submit requests for reimbursement based on meals served during the given month. As such the school needed to keep records of the meals disbursed to the students as well as the students being served meals onsite.
Condition: During our testing of the requests for reimbursement in one instance documentation could not be provided to support the meals distributed to students for the period of October 2021.
Questioned Costs: None
Context: The School was unable to provide meal counts for the meals distributed to Students who received meals for October 2021.
Effect: No audit evidence could be provided that supported the meals that were reported on the requests for reimbursement.
Cause: Tracking hand written meal counts on paper for each school. Paper copies not filed correctly and lost.
Identification as a Repeat Finding: N/A
Recommendation: We recommend the Blackstone – Millville Regional School District follow procedures to ensure that all meals served are properly accounted for and recorded on the request for reimbursement.
Responsible for Corrective Plan: Jennifer Paradis
Estimated Completion Date: August 1, 2023
Action Taken: All documentation required for the reimbursements are kept in a labeled folder in the Food Service Director’s office. These documents will also be scanned onto the Nutrition Shared drive so that the District can access them as needed.