Finding 49710 (2022-003)

Material Weakness Repeat Finding
Requirement
J
Questioned Costs
$1
Year
2022
Accepted
2023-03-27
Audit: 42789
Organization: Lakeside Union School District (CA)

AI Summary

  • Core Issue: The District failed to file claim reimbursement summaries for the Child Nutrition Cluster program, leading to a material weakness.
  • Impacted Requirements: Monthly reporting of meals served is essential for accurate reimbursement; missing documentation affects funding.
  • Recommended Follow-Up: Ensure management files all reimbursement claims for meals served to avoid future underpayments, estimated between $500,000-$600,000.

Finding Text

Federal Program Information This finding relates to one federal program, the Child Nutrition Cluster (10.553, 10.555, 10.559). The program relies on information reported on the claim reimbursement summaries. The District receives funding for this program, which could be impacted if the number of meals identified for each category changes. We consider this to be a material weakness. Criteria or Specific Requirement The claim reimbursement summaries are filed to receive reimbursement for meals served during the fiscal year. Meals served are reported monthly by program and category to determine the amount the District will be reimbursed. Condition We review all the claim reimbursement summaries for the fiscal year for our testing. The District's management did not file claim reimbursement summaries and were not able to provide required documents to complete this test. This finding is a repeat finding. Questioned Costs The District was underpaid for the meals provided in the fiscal year. Based on prior year claims and current year rates, the District is estimated to be underpaid between $500,000-$600,000. Perspective The estimated cost of the unclaimed reimbursement summaries for the months of August 2021 to June 2022 are based on the 2020-21 meals served and 2021-22 reimbursement rates. Cause The District's management did not file for reimbursement for the meals in the fiscal year. Recommendation We recommend that the District's management continues to file reimbursement for all meals served in the fiscal year. District's Response The Administration understands the importance of these claims and their impact on funding, and in the future, will complete all necessary steps to receive reimbursement.

Corrective Action Plan

The District will continue to file reimbursement for all meals served in the fiscal year.

Categories

Questioned Costs Cash Management Material Weakness School Nutrition Programs

Other Findings in this Audit

  • 626152 2022-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.027 Special Education_grants to States $257,343
10.553 School Breakfast Program $99,647
84.367 Improving Teacher Quality State Grants $85,328
84.365 English Language Acquisition State Grants $32,974
84.173 Special Education_preschool Grants $24,023
84.425 Education Stabilization Fund $17,106