Finding 39854 (2022-007)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-09-27

AI Summary

  • Core Issue: Meal counts submitted for reimbursement did not match supporting records, leading to inaccuracies.
  • Impacted Requirements: Compliance with 7 CFR Chapter 2 Section 210.8(a) regarding internal controls for meal count accuracy.
  • Recommended Follow-Up: Implement a secondary review process for meal count submissions and ensure all claims are certified and matched with received funds.

Finding Text

2022-007 Federal Agency: U.S. Department of Agriculture Pass Thru Entity: Oklahoma State Department of Education Program: Child Nutrition Cluster Assistance Listing: 10.553 & 10.555 Grant Period: Year ending June 30, 2022 Condition: Meal count submitted was not in agreement with supporting records. Criteria: 7 CFR Chapter 2 Section 210.8(a) Claims for reimbursement: Internal Controls?The school food authority shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly claim for reimbursement. Cause: Procedures did not include a secondary review of submission Context: Incorrect meals served claimed Effect: One monthly submission of the 3 months sampled. This resulted in an estimated error of $466. This same month also had a site which was not certified and thus $28,283 was never claimed. Recommendation: Meal counts submitted for reimbursement need to agree with supporting documentation. Secondary review procedures should be implemented to verify agreement with claim submission and claims are certified. Repeat Finding from Prior Year: No Views of Responsible Officials and Planned Corrective Action: Director of Child Nutrition will have a secondary person review claim before submitting to state department, to ensure accurate keying of data. Director of Finance will match up the Payment Notice of funds received to the monthly claims, to ensure all funds have been claimed and received.

Categories

Cash Management School Nutrition Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 39842 2022-006
    Material Weakness
  • 39843 2022-003
    Material Weakness
  • 39844 2022-004
    Material Weakness
  • 39845 2022-005
    Material Weakness Repeat
  • 39846 2022-003
    Material Weakness
  • 39847 2022-004
    Material Weakness
  • 39848 2022-005
    Material Weakness Repeat
  • 39849 2022-003
    Material Weakness
  • 39850 2022-004
    Material Weakness
  • 39851 2022-005
    Material Weakness Repeat
  • 39852 2022-007
    Material Weakness
  • 39853 2022-008
    Material Weakness
  • 39855 2022-008
    Material Weakness
  • 48207 2022-007
    Material Weakness
  • 48208 2022-008
    Material Weakness
  • 616284 2022-006
    Material Weakness
  • 616285 2022-003
    Material Weakness
  • 616286 2022-004
    Material Weakness
  • 616287 2022-005
    Material Weakness Repeat
  • 616288 2022-003
    Material Weakness
  • 616289 2022-004
    Material Weakness
  • 616290 2022-005
    Material Weakness Repeat
  • 616291 2022-003
    Material Weakness
  • 616292 2022-004
    Material Weakness
  • 616293 2022-005
    Material Weakness Repeat
  • 616294 2022-007
    Material Weakness
  • 616295 2022-008
    Material Weakness
  • 616296 2022-007
    Material Weakness
  • 616297 2022-008
    Material Weakness
  • 624649 2022-007
    Material Weakness
  • 624650 2022-008
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $2.07M
84.425 Education Stabilization Fund $775,412
84.377 School Improvement Grants $647,961
10.553 School Breakfast Program $390,313
10.555 National School Lunch Program $126,121
10.558 Child and Adult Care Food Program $105,459
84.048 Career and Technical Education -- Basic Grants to States $44,953
84.060 Indian Education_grants to Local Educational Agencies $42,617
15.130 Indian Education_assistance to Schools $27,523
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $22,842
84.173 Special Education_preschool Grants $16,046
84.027 Special Education_grants to States $10,346
84.184 Safe and Drug-Free Schools and Communities_national Programs $2,622