Finding Text
Finding 2024-001: Considered a significant deficiency in internal control over compliance.
Federal Program: Child Nutrition Cluster
ALN: 10.553 and 10.555
Federal Agency: U.S. Department of Agriculture
Pass-through Entity: Michigan Department of Education
Pass-through Numbers: 241970, 231970, 241960, 240910, 231960
Criteria: In order to comply with the Michigan Department of Education requirements, the District must
maintain accurate records of meals served justifying all meals claimed and documenting that all program funds
were spent only on allowable Child Nutrition Program costs.
Condition: In one monthly claim, the District did not have accurate records to support the amount of meals
served and claimed, as a result they significantly underclaimed meals served.
Questioned costs: None
Cause: The District did not use an accurate tracking system to count the number of meals served for a portion
of the school year.
Recommendation: The District should consistently utilize a point-of-sale system to track and claim the number
of meals served.
District’s Response: The District concurs with the facts of this finding and has implemented procedures to
prevent this in the future.