Finding Text
2023-003 – FEDERAL COMPLIANCE – DEFICIENCY - CHILD NUTRITION CLUSTER (50000)
FEDERAL PROGRAM: Child Nutrition Cluster
FEDERAL AGENCY: U.S. Department of Agriculture
AWARD YEAR: 2022-2023
ASSISTANCE LISTING NUMBER: 10.555
NAME OF PASS-THROUGH ENTITY: California Department of Education
Criteria: Sound accounting policies and proper segregation of duties require an internal control system by
in place to ensure each transaction is complete, accurate and reviewed by a knowledgeable person prior
to processing.
Condition: For three of the three months tested, the District was unable to provide evidence that meal
reimbursements submitted to CNIPS were reviewed for completeness and accuracy.
Cause: The cause was due to clerical error.
Effect: There was no evidence that meal reimbursements were reviewed before being submitted to CNIPS.
For each of the three months selected for testing, meal count supporting documentation was agreed to the
meal reimbursements submitted to CNIPS without exception.
Fiscal Impact/Questioned Costs: No fiscal Impact.
Recommendation: We recommend that the District evidence their review of the meal reimbursement forms
submitted to CNIPS on a monthly basis to ensure totals are accumulated correctly.
Views of Responsible Officials and Planned Corrective Actions: The District will review the CNIPS report
going forward and maintain the necessary supporting documentation of approvals.