Finding Text
2022-002: Significant Deficiency in internal controls ? Annual Self-Monitoring Reviews Assistance Listing Number, Federal Agency, and Program Name ? 10.553, 10.555, 10.556, 10.559, and 10.582 Child Nutrition Cluster, U.S. Department of Agriculture. Criteria: Every school year (as defined in 7 CFR 210.2, July 1 to June 30), each SFA with more than one school must perform no less than one on-site review of the meal counting and claiming system and the readily observable general areas of review identified under 7 CFR 210.18(h) in each school operating the NSLP and 50% of schools operating the SBP administered by the SFA. The reviews must be conducted by the district in each building each year prior to February 1. The review form must be completed and retained on file within the district. Annually, an MDE Food Service Administrative Policy is issued regarding the requirements. Please note: This only applies to districts with more than one building, per NSLP Regulations 7 CFR 210.8(a) (1). Condition: The District was unable to locate and provide documentation of the Annual Self- Monitoring Reviews that were likely performed during the period under audit. Questioned Costs: $0 Cause and Effect: The District was in the process of moving staff offices and unintentionally misplaced the files. Recommendation: The District should continue to practice sound file retention policies, including electronic storage of files, for access in the future.