Finding 46010 (2022-002)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-29
Audit: 41071

AI Summary

  • Core Issue: Meal count reports did not match the edit check worksheets, leading to incorrect Federal reimbursement requests.
  • Impacted Requirements: Compliance with OMB reporting requirements was not met, affecting the accuracy of meal counts and supporting documentation.
  • Recommended Follow-Up: Ensure daily meal count reports align with edit check worksheets to secure the correct Federal reimbursement amount.

Finding Text

Finding No. 2022-002 Information on the Federal Program Child Nutrition Cluster: School Breakfast Program Federal Assistance Listing No. 10.553 National School Lunch Program Federal Assistance Listing No. 10.555 Emergency Operation Cost Reimbursement Program Federal Assistance Listing No. 10.555 Summer Food Service Program for Children Federal Assistance Listing No. 10.559 Criteria or Specific Requirement The Office of Management and Budget?s Matrix of Compliance Requirements identifies requirements addressed in the Compliance Supplement. One area addressed is reporting. Reporting must be properly completed with supporting documentation. Condition In several instances the food service daily meal count report did not agree with the School District?s edit check worksheets that detail the number of meals served and provides the number of meals used to determine the amount of Federal reimbursement. Questioned Costs Known and likely questioned costs did not exceed $25,000 Context During our testing of meals reported, we noted six instances where the number of meals served did not agree to the monthly edit check worksheets. Additionally, in one instance, documentation for the number of meals served at a school for a certain day could not be located. We also noted several instances where the monthly edit check sheets did not agree to the request for reimbursement. Effect or Potential Effect The School District did not request reimbursement for the correct number of meals served and, as a result, did not receive the proper amount of Federal reimbursement. Cause Unknown Identification as a Repeat Finding The condition existed in the immediately preceding fiscal year ? See Finding No. 2021-003. Recommendation That the School District?s food service daily meal count reports agree with the edit check worksheets in an effort to request the appropriate amount of Federal reimbursement. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.

Categories

School Nutrition Programs Cash Management Reporting

Other Findings in this Audit

  • 46004 2022-002
    Significant Deficiency Repeat
  • 46005 2022-002
    Significant Deficiency Repeat
  • 46006 2022-002
    Significant Deficiency Repeat
  • 46007 2022-002
    Significant Deficiency Repeat
  • 46008 2022-002
    Significant Deficiency Repeat
  • 46009 2022-002
    Significant Deficiency Repeat
  • 46011 2022-003
    Significant Deficiency Repeat
  • 46012 2022-003
    Significant Deficiency Repeat
  • 46013 2022-003
    Significant Deficiency Repeat
  • 46014 2022-003
    Significant Deficiency Repeat
  • 46015 2022-002
    Significant Deficiency Repeat
  • 46016 2022-002
    Significant Deficiency Repeat
  • 622446 2022-002
    Significant Deficiency Repeat
  • 622447 2022-002
    Significant Deficiency Repeat
  • 622448 2022-002
    Significant Deficiency Repeat
  • 622449 2022-002
    Significant Deficiency Repeat
  • 622450 2022-002
    Significant Deficiency Repeat
  • 622451 2022-002
    Significant Deficiency Repeat
  • 622452 2022-002
    Significant Deficiency Repeat
  • 622453 2022-003
    Significant Deficiency Repeat
  • 622454 2022-003
    Significant Deficiency Repeat
  • 622455 2022-003
    Significant Deficiency Repeat
  • 622456 2022-003
    Significant Deficiency Repeat
  • 622457 2022-002
    Significant Deficiency Repeat
  • 622458 2022-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Relief Fund (esser Ii) $36.18M
84.425 Learning Acceleration $3.15M
84.027 Basic $3.08M
93.596 Child Care & Development Fund $744,572
10.555 Covid-19 - National School Lunch Program $630,277
84.010 Title Ia - Sia - School Improvement $526,209
10.555 National School Lunch Program - Commodities (noncash) $405,024
93.778 Medicaid Initiative $274,658
84.010 Title I - Grants to Local Educational Agencies $243,252
10.553 Covid-19 - School Breakfast Program $243,069
84.425 Education Stabilization Fund (cares Act 2020/esser) $233,947
10.559 Summer Food Service Program for Children $213,514
84.027 Basic - Arp $212,764
84.365 Title III - English Language Acquisition $117,333
93.778 Medicaid Initiative (mac) $79,513
84.173 Preschool $77,469
84.048 Carl D. Perkins Vocational Education $77,104
84.425 Mental Health $40,000
84.367 Title II - Supporting Effective Instruction State Grants $38,400
84.002 Adult Education $32,585
10.555 Covid-19 - National School Snack Program $29,765
84.173 Preschool - Arp $23,423
84.305 Partnership and Collaborations Focused on Programs $14,433
84.424 Title IV - Student Support and Academic Enrichment $12,416
10.582 Fresh Fruit and Vegetable Program $10,883
84.365 Title III - English Language Acquisition (immigrant) $9,210
10.649 Covid-19 - Pandemic Ebt Administrative Costs Grant $5,950
10.558 Child and Adult Care Food Program $353