Finding Text
Reference # and title: 2022-005 Child Nutrition Program Income and Expense Report AL#, Federal Award Title, Federal Agency, Federal Award # and Year, and the Name of the Pass-Through Entity: AL#10.553, 10.555, and 10.559: Child Nutrition Cluster: U. S. Department of Agriculture: Passed through the Louisiana Department of Education. Criteria or specific requirement: The Louisiana Department of Education requires the local education agency to file an income and expense report annually. Condition found: The amount reported for federal reimbursement appears to be a keypunch error. The amount reported was $12,015,022 which is overstated. Also, the amount reported for supply chain assistance funds was the emergency cost funds that were received and not the supply chain assistance. Federal revenue in the School Food Service fund was understated $292,873 because receipts during the year for special funds received such as supply chain assistance and emergency costs were not recorded as revenue in the School Food Service fund when received.Context: This report is filed annually. Possible asserted effect (cause and effect): Cause: The report was not reviewed by someone other than the preparer. Effect: The report appears to have a keypunch error. Recommendation to prevent future occurrences: The report should be reviewed by someone other than the preparer. Origination date and prior year reference (if applicable): This finding originated in the current year. View of Responsible Official: See Corrective Action Plan on pages 107-111.