Finding Text
Assistance Listing Number, Federal Agency, and Program Name - Child Nutrition Cluster - 10.555: National School Lunch Program and 10.553: National School Breakfast Program and 10.559: Summer Food Service Program
Federal Award Identification Number and Year - National School Lunch Program: 231960, 231980, 241960, 241980 and 240910-2024; National School Breakfast Program: 231970 and 241970; Summer Food Service Program: 230900
and 240900
Pass-through Entity - Michigan Department of Education
Finding Type – Significant Deficiency in Internal Control, Immaterial Noncompliance
Repeat Finding - No
Criteria - To monitor the National School Breakfast and National School Lunch programs, the Michigan Department of Education, the pass-through agency, requires annual program on-site monitoring reviews to be completed internally by school districts. All buildings operating school lunch programs must have one on-site monitoring reviews completed by February 1. In addition, 50 percent of buildings operating school breakfast programs must also be reviewed annually by February 1. The following year, the other 50 percent of buildings operating school breakfast programs must be reviewed. On-site monitoring reviews are also required for afterschool snack program, one review per building must be completed two times per school year, the first review must be completed within the first four weeks of the school year, and the second review in the second half of the school year.
Condition - The School District did not complete any afterschool snack program on-site monitoring reviews for all buildings operating afterschool snack programs within the School District during the year ended June 30, 2024.
Questioned Costs - None.
Identification of How Questioned Costs Were Computed - Not applicable. The finding is related to a lack of monitoring controls and not tied to any known questioned costs.
Context - No on-site monitoring review of afterschool snack programs were completed by the School District during the year ended June 30, 2024.
Cause and Effect - Due to management oversight, the School District did not complete snack required annual on-site monitoring reviews, and, therefore, is not compliant with Michigan Department of Education requirements.
Recommendation - We recommend the School District implement a process to perform required on-site monitoring reviews following Michigan Department of Education guidelines.
Views of Responsible Officials and Corrective Action Plan - Going forward, the food service director will coordinate the on-site monitoring reviews and its completion to Michigan Department of Education standards and make sure the required forms are completed before deadlines.