FAC Explorer

Finding 399 (2023-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2023-10-19
Audit: 830
Organization: Okemos Public Schools (MI)
Auditor: Maner Costerisan

AI Summary

  • Core Issue: The District has a significant deficiency in internal controls over meal claims for the Child Nutrition Cluster.
  • Impacted Requirements: Accurate records of meals served are required to justify claims and ensure funds are spent on allowable costs.
  • Recommended Follow-Up: Implement a reliable point-of-sale system to consistently track and claim meals served.

Finding Text

Finding 2023-001: Considered a significant deficiency in internal control over compliance. Federal Program: Child Nutrition Cluster ALN: 10.553 and 10.555 Federal Agency: U.S. Department of Agriculture Pass-through Entity: Michigan Department of Education Pass-through Number: 231960 Criteria: In order to comply with the Michigan Department of Education requirements, the District must maintain accurate records of meals served justifying all meals claimed and documenting that all program funds were spent only on allowable Child Nutrition Program costs. Condition: In one monthly claim, the District did not have accurate records to support the amount of meals served and claimed, as a result they significantly underclaimed meals served. Questioned costs: None Cause: The District did not use an accurate tracking system to count the number of meals served for a portion of the school year. Recommendation: The District should consistently utilize a point-of-sale system to track and claim the number of meals served. District’s Response: The District concurs with the facts of this finding and has implemented procedures to prevent this in the future.

Corrective Action Plan

OKEMOS PUBLIC SCHOOLS FOR THE YEAR ENDED JUNE 30, 2023 Okemos Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2023. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period Year ended June 30, 2023 District Contact Person: Liz Lentz, Executive Director of Finance Finding 2023-001: Considered a significant deficiency in internal control over compliance. Recommendation: The District should consistently utilize a point-of-sale system to track and claim the number of meals served. Action to be Taken: Management agrees with the finding and had already changed procedures during the school year to better track and claim meals.

Categories

Subrecipient Monitoring School Nutrition Programs Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 576841 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $1.39M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $263,234
10.555 National School Lunch Program $70,409
84.367 Improving Teacher Quality State Grants $46,655
10.553 School Breakfast Program $40,385
84.365 English Language Acquisition State Grants $36,539
93.778 Medical Assistance Program $29,293
84.010 Title I Grants to Local Educational Agencies $22,727
84.424 Student Support and Academic Enrichment Program $9,932
84.173 Special Education_preschool Grants $3,835
84.027 Special Education_grants to States $3,529
10.649 Pandemic Ebt Administrative Costs $628
10.558 Child and Adult Care Food Program $141