FAC Explorer

Finding 504610 (2024-002)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2024-11-04
Audit: 327194
Organization: Charlton Heston Academy (MI)
Auditor: Maner Costerisan

AI Summary

  • Core Issue: The Academy has a significant deficiency in internal controls over compliance with meal record-keeping.
  • Impacted Requirements: Accurate records of meals served are necessary to justify claims and ensure funds are spent on allowable costs.
  • Recommended Follow-Up: Implement a reliable point-of-sale system to consistently track and claim meals served.

Finding Text

Finding 2024-002: Considered a significant deficiency in internal control over compliance. Federal Program: Child Nutrition Cluster ALN: 10.553, 10.555, and 10.559 Federal Agency: U.S. Department of Agriculture Pass-through Entity: Michigan Department of Education Pass-through Numbers: 241970, 231970, 241960, 240910, 231980, 231960, and 230900 Criteria: In order to comply with the Michigan Department of Education requirements, the Academy 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 Academy 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 Academy did not use an accurate tracking system to count the number of meals served for a portion of the school year. Recommendation: The Academy should consistently utilize a point-of-sale system to track and claim the number of meals served. Academy’s Response: The Academy concurs with the facts of this finding and has implemented procedures to prevent this in the future.

Categories

Subrecipient Monitoring School Nutrition Programs Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 504609 2024-002
    Significant Deficiency
  • 504611 2024-002
    Significant Deficiency
  • 504612 2024-002
    Significant Deficiency
  • 504613 2024-002
    Significant Deficiency
  • 504614 2024-002
    Significant Deficiency
  • 504615 2024-002
    Significant Deficiency
  • 504616 2024-002
    Significant Deficiency
  • 504617 2024-002
    Significant Deficiency
  • 1081051 2024-002
    Significant Deficiency
  • 1081052 2024-002
    Significant Deficiency
  • 1081053 2024-002
    Significant Deficiency
  • 1081054 2024-002
    Significant Deficiency
  • 1081055 2024-002
    Significant Deficiency
  • 1081056 2024-002
    Significant Deficiency
  • 1081057 2024-002
    Significant Deficiency
  • 1081058 2024-002
    Significant Deficiency
  • 1081059 2024-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $342,898
84.027 Special Education Grants to States $223,902
10.553 School Breakfast Program $184,379
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $37,540
84.425 Education Stabilization Fund $29,150
84.424 Student Support and Academic Enrichment Program $28,444
84.358 Rural Education $22,500
10.559 Summer Food Service Program for Children $19,263
21.027 Coronavirus State and Local Fiscal Recovery Funds $3,975
10.185 Local Food for Schools Cooperative Agreement Program $2,130
10.558 Child and Adult Care Food Program $1,826
10.555 National School Lunch Program $128