Finding 50189 (2022-004)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-01-22

AI Summary

  • Core Issue: The District lacks a process to ensure compliance with federal reporting requirements for meal reimbursement claims.
  • Impacted Requirements: Monthly claims and supporting data must be accurately maintained as per the April 2022 OMB Compliance Supplement.
  • Recommended Follow-Up: Implement a review process for monthly claims and retain necessary documentation for meal counts.

Finding Text

Finding: The District does not have a process to ensure compliance with reporting requirements within the federal program. Criteria: The April 2022 Office of Management and Budget Compliance Supplement states the following for Compliance Requirements-Reporting and Recordkeeping: ?Each month?s claim for reimbursement and all data used in the claims review process must be maintained on file. Accurate records must be maintained justifying all meals claimed?? Condition: The District does not have a process to review monthly data used in computing meal reimbursement claims. The District does not have documentation readily available that was used in computing monthly reimbursement claim reports. Context: The District reported 169,281 lunch meals and 73,297 breakfast meals, but supporting documentation showed 169,105 lunch meals (176 less) and 73,890 (593 more) for February 2022. Effect: The District does not have adequate documentation to ensure compliance with federal requirements regarding reporting and recordkeeping. The District could incorrectly report meal counts. Identification as a Repeat Finding: This is not a repeat finding. Cause: The District does not monitor compliance reporting and recordkeeping rules as established by the Iowa Department of Education and the Office of Management and Budget. Recommendation: We recommend the District implement a process to review monthly claim reporting and to retain records used in meal count reporting for the required period of time.

Corrective Action Plan

Response and Corrective Action Plan: The District will implement a process to review and retain meal claim reporting documentation as outlined by the Iowa Department of Education and Office of Management and Budget. Kevin Posekany, June 30, 2023.

Categories

Cash Management Reporting

Other Findings in this Audit

  • 50188 2022-003
    Significant Deficiency Repeat
  • 50190 2022-003
    Significant Deficiency Repeat
  • 50191 2022-004
    Significant Deficiency
  • 50192 2022-003
    Significant Deficiency Repeat
  • 50193 2022-004
    Significant Deficiency
  • 50194 2022-003
    Significant Deficiency Repeat
  • 50195 2022-004
    Significant Deficiency
  • 50196 2022-003
    Significant Deficiency Repeat
  • 50197 2022-004
    Significant Deficiency
  • 50198 2022-003
    Significant Deficiency Repeat
  • 50199 2022-004
    Significant Deficiency
  • 50200 2022-007
    - Repeat
  • 50201 2022-007
    - Repeat
  • 50202 2022-005
    -
  • 50203 2022-006
    -
  • 50204 2022-005
    -
  • 50205 2022-006
    -
  • 50206 2022-005
    -
  • 50207 2022-006
    -
  • 626630 2022-003
    Significant Deficiency Repeat
  • 626631 2022-004
    Significant Deficiency
  • 626632 2022-003
    Significant Deficiency Repeat
  • 626633 2022-004
    Significant Deficiency
  • 626634 2022-003
    Significant Deficiency Repeat
  • 626635 2022-004
    Significant Deficiency
  • 626636 2022-003
    Significant Deficiency Repeat
  • 626637 2022-004
    Significant Deficiency
  • 626638 2022-003
    Significant Deficiency Repeat
  • 626639 2022-004
    Significant Deficiency
  • 626640 2022-003
    Significant Deficiency Repeat
  • 626641 2022-004
    Significant Deficiency
  • 626642 2022-007
    - Repeat
  • 626643 2022-007
    - Repeat
  • 626644 2022-005
    -
  • 626645 2022-006
    -
  • 626646 2022-005
    -
  • 626647 2022-006
    -
  • 626648 2022-005
    -
  • 626649 2022-006
    -

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $7.88M
10.553 School Breakfast Program $1.81M
84.010 Title I Grants to Local Educational Agencies $1.69M
84.367 Supporting Effective Instruction State Grants $822,961
84.425 Covid-19 Elementary and Secondary School Emergency Relief (esser Ii) Fund $765,392
84.027 Special Education_grants to States $754,106
84.424 Student Support and Academic Enrichment Program- Essa Title IV $548,437
10.555 Commodities (noncash) $531,729
84.287 Twenty-First Century Community Learning Centers $312,516
10.559 Summer Food Service Program for Children $280,021
10.582 Fresh Fruit and Vegetable Program $277,759
84.425 Covid-19 Arp-Elementary and Secondary School Emergency Relief (arp Esser) $263,743
10.555 Commodities- Dod (noncash) $254,880
84.048 Career and Technical Education -- Basic Grants to States $253,303
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $199,494
84.027 Covid-19 Special Education_grants to States $120,048
84.425 Covid-19 Governor's Emergency Education Relief (geer) Fund $81,785
10.579 School Lunch Equipment Grants Stabilization $81,522
84.425 Covid-19 Elementary and Secondary School Emergency Relief (esser) Fund $70,225
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $65,222
93.575 Covid-19 Child Care and Development Block Grant $60,538
84.369 Grants for State Assessments and Related Activities $49,041
93.575 Child Care and Development Block Grant $24,000
84.365 English Language Acquisition State Grants $23,676
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $17,929
84.425 Covid-19 Arp-Elementary and Secondary School Emergency Relief- Homeless Children and Youth $10,563
84.196 McKinney-Vento $6,697
10.649 Covid-19 Pandemic Ebt Administrative Costs $5,814
93.938 Cooperative Agreements to Support Comprehensive School Health Programs to Prevent the Spread of Hiv and Other Important Health Problems $639