Finding Text
2024-005: Reporting—Significant Deficiency
U.S. Department of Agriculture
Passed through Missouri Department of Elementary and Secondary Education
Child Nutrition Cluster, Assistance Listing No. 10.555 (National School Lunch Program), 10.553 (School Breakfast Program), 10.582 (Fresh Fruit and Vegetable Program)
Federal award year 2023-2024
U.S. Department of Education
Passed through Missouri Department of Elementary and Secondary Education
Education Stabilization Fund, Assistance Listing No. 84.425C (Governor’s Emergency Education Relief Fund), 84.425D (Elementary and Secondary School Emergency Relief Fund), 84.425U (American Rescue Plan-Elementary and Secondary School Emergency Relief), 84.425W (American Rescue Plan-Elementary and Secondary School Emergency Relief-Homeless Children and Youth)
Federal award year 2023-2024
Criteria: The Uniform Guidance (2 CFR 200.303) requires nonfederal entities receiving federal awards to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance retirements. This includes controls to ensure that reports submitted are timely, complete, and accurate.
Condition: The District did not have internal controls in place for federal reports to be reviewed for completeness and accuracy prior to submission.
Cause: A lack of controls that could reasonably ensure this review had been performed by someone other than the preparer of the information.
Effect or potential effect: The potential effect is submitting incomplete or inaccurate reports.
Questioned costs: None
Context: For all sample selections tested in the major programs, all reports were submitted timely and appeared to be accurate, however, there was no evidence that these reports were reviewed for completeness and accuracy prior to submission.
Identification as a repeat finding, if applicable: Not applicable.
Recommendation: We recommend the District develop controls to reasonably ensure a thorough review of these reports is performed prior to submission, and maintain documentation supporting this review.
View of responsible officials: Management agrees with this finding.