Finding 47848 (2022-004)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2022-11-09
Audit: 51186
Organization: Wakefield Community School (NE)

AI Summary

  • Core Issue: The District submitted duplicate claims for reimbursement from the National School Lunch Program, totaling $19,529.
  • Impacted Requirements: Claims must be filed timely and accurately, including only eligible meal counts for reimbursement.
  • Recommended Follow-Up: Implement oversight procedures to ensure accurate claim submissions and prevent future duplicates.

Finding Text

2022-004 COMPLIANCE REGARDING CLAIMS FOR REIMBURSEMENT FROM THE NATIONAL SCHOOL LUNCH PROGRAM Criteria Monthly claim forms for reimbursement through the National School Lunch Program should be timely filed with the Nebraska Department of Education. Claim forms should include meal counts eligible for reimbursement that have been served during the month. Procedures should be in place to ensure claims are filed timely and include eligible meal counts. Condition The District filed duplicate claims through the National School Lunch Program with the Nebraska Department of Education in August and September 2021. Cause Management relied on the lunch fund bookkeeper for lunch program reimbursement compliance and was not aware of the duplicate claim until it was brought to their attention during the audit. Effect Duplicate claims were submitted for August and September 2021 totaling $19,529. Reimbursement was received for both claims. We tested all claims for reimbursement filed during the fiscal year and noted no other exceptions. Recommendations The District should implement procedures to ensure all claim forms for reimbursement are submitted for meals eligible for reimbursement during the month. We recommend that the District develop oversight and review procedures and insure claims are accurate. District's Response Management has contacted the Nebraska Department of Education subsequent to yearend to determine the status of the duplicate claim for reimbursement. The duplicate payment of $19,529 will be returned to the Nebraska Department of Education. We will review processes and implement procedures as necessary to address the issue in the future.

Corrective Action Plan

Finding: 2022-004 Name of Contact Person: Matt Farup, Superintendent Corrective Action: Management has contacted the Nebraska Department of Education subsequent to yearend to determine the status of the duplicate claim for reimbursement. The duplicate payment of $19,529 will be returned to the Nebraska Department of Education. We will review processes and implement procedures as necessary to address the issue in the future. Proposed Completion Date: Immediately

Categories

Cash Management School Nutrition Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 47849 2022-005
    Significant Deficiency Repeat
  • 47850 2022-004
    Significant Deficiency
  • 47851 2022-005
    Significant Deficiency Repeat
  • 47852 2022-004
    Significant Deficiency
  • 47853 2022-005
    Significant Deficiency Repeat
  • 47854 2022-004
    Significant Deficiency
  • 47855 2022-005
    Significant Deficiency Repeat
  • 47856 2022-004
    Significant Deficiency
  • 47857 2022-005
    Significant Deficiency Repeat
  • 47858 2022-004
    Significant Deficiency
  • 47859 2022-005
    Significant Deficiency Repeat
  • 624290 2022-004
    Significant Deficiency
  • 624291 2022-005
    Significant Deficiency Repeat
  • 624292 2022-004
    Significant Deficiency
  • 624293 2022-005
    Significant Deficiency Repeat
  • 624294 2022-004
    Significant Deficiency
  • 624295 2022-005
    Significant Deficiency Repeat
  • 624296 2022-004
    Significant Deficiency
  • 624297 2022-005
    Significant Deficiency Repeat
  • 624298 2022-004
    Significant Deficiency
  • 624299 2022-005
    Significant Deficiency Repeat
  • 624300 2022-004
    Significant Deficiency
  • 624301 2022-005
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $338,066
84.010 Title I Grants to Local Educational Agencies $120,917
10.553 School Breakfast Program $61,454
84.358 Rural Education $57,333
10.559 Summer Food Service Program for Children $29,850
84.027 Special Education_grants to States $24,871
10.555 National School Lunch Program $16,123
10.582 Fresh Fruit and Vegetable Program $15,254
93.981 Improving Student Health and Academic Achievement Through Nutrition, Physical Activity and the Management of Chronic Conditions in Schools $12,000
93.778 Medical Assistance Program $8,112
84.173 Special Education_preschool Grants $1,982
84.048 Career and Technical Education -- Basic Grants to States $117