FAC Explorer

Finding 400825 (2023-002)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-06-13
Audit: 308841
Organization: Unified School District #250 (KS)
Auditor: Diehl Banwart Bolton Cpa's

AI Summary

  • Issue: The District's annual food service financial report was significantly inaccurate, with both revenues and expenditures overstated and the cash balance understated.
  • Requirements Impacted: Internal controls should ensure that financial reporting for federal programs is accurate and timely.
  • Follow-up: The Director of Business Operations needs to verify the food service report against the general ledger for accuracy before submission to the Kansas Department of Education.

Finding Text

Condition: The District's annual food service financial report filed with the Kansas Department of Education was materially incorrect. Revenues and expenditures were both overstated. The closing cash balance was understated. Criteria: The District should have internal controls in place to provide reasonable assuarance that required reporting in federal programs is timely and accurate. Cause: Financial information provided to the Food Service Director by accounting personnel for preparation of the reports was not accurate. Effect: The District's required financial reports on the Food Service Fund which includes the Child Nutrition Cluster wer incorrect. Corrections were made with the Kansas Department of Education in the next fiscal year. Recommendation: The Director of Business Operations should review the annual food service report and compare it to the general ledger for accuracy before the Food Service Director submits it to the Kansas Department of Education. Respone: The District agrees with the finding. The District's response is in the attached Corrective Action Plan.

Categories

School Nutrition Programs Internal Control / Segregation of Duties Reporting

Other Findings in this Audit

  • 400824 2023-002
    Material Weakness
  • 400826 2023-002
    Material Weakness
  • 400827 2023-002
    Material Weakness
  • 977266 2023-002
    Material Weakness
  • 977267 2023-002
    Material Weakness
  • 977268 2023-002
    Material Weakness
  • 977269 2023-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $1.45M
84.010 Title I Grants to Local Educational Agencies $1.07M
10.553 School Breakfast Program $628,092
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $333,339
10.559 Summer Food Service Program for Children $275,598
84.367 Improving Teacher Quality State Grants $152,870
84.011 Migrant Education_state Grant Program $91,630
84.287 Twenty-First Century Community Learning Centers $65,025
10.582 Fresh Fruit and Vegetable Program $62,545
84.358 Rural Education $59,872
84.424 Student Support and Academic Enrichment Program $43,764
84.048 Career and Technical Education -- Basic Grants to States $42,538
84.365 English Language Acquisition State Grants $33,319
84.425 Education Stabilization Fund $26,500
93.079 Cooperative Agreements to Promote Adolescent Health Through School-Based Hiv/std Prevention and School-Based Surveillance $75