Finding 515651 (2024-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2024-12-18
Audit: 333428
Organization: North Star School District (PA)

AI Summary

  • Core Issue: The District inaccurately reported meal claims for reimbursements, failing to comply with financial reporting requirements.
  • Impacted Requirements: Internal controls over federal programs were insufficient, leading to errors in meal count submissions.
  • Recommended Follow-Up: The Food Service Director should implement a thorough review process for meal counts and ensure accuracy in future claims, with management monitoring submissions regularly.

Finding Text

Finding #2024-002; Child Nutrition Cluster – CFDA Nos. 10.553 and 10.555; Year Ended June 30, 2024 CONDITION: The District did not accurately report meals claims for reimbursements consistent with supporting documentation to ensure compliance with the Financial Reporting requirement regarding the claim process under the Child Nutrition Cluster’s Reporting section. The Food Service Director inaccurately reported breakfast meal counts for the March and April 2024 claim reports during the 2023-24 school year. CRITERIA: Internal controls over federal programs are to be sufficient to ensure compliance with the Financial Reporting re-quirements under the Reporting section for the Child Nutrition Cluster. CAUSE: District Management did not have an effective review process in place to identify and correct report submission errors. EFFECT: The internal control deficiency resulted in a failure to identify report submission errors which led to unclaimed sub-sidies. RECOMMENDATION: We recommend that the Food Service Director more closely review all meal count information entered for reim-bursement prior to submitting each monthly claim to ensure accuracy and consistency with supporting documenta-tion. We recommend that the Food Service Director review all monthly claims filed in fiscal year 2024-25 that are available for revisions, to ensure reports were accurately filed. Further, we recommend that District management periodically monitor claim submissions for accuracy. MANAGEMENT RESPONSE: Management agrees with recommendations. The Food Service Director will develop a plan to review all submissions for claims to ensure accuracy and consistency with supporting documentation. The Food Service Director will re-view and revise, if necessary, the 2024-25 fiscal year monthly claim submissions. Management will periodically monitor claim submissions for accuracy.

Categories

Internal Control / Segregation of Duties Cash Management Reporting School Nutrition Programs

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.027 Special Education Grants to States $206,230
10.553 School Breakfast Program $192,245
10.555 National School Lunch Program $28,257
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $13,999
84.425 Education Stabilization Fund $7,829
10.649 Pandemic Ebt Administrative Costs $3,256
84.173 Special Education Preschool Grants $2,781
84.424 Student Support and Academic Enrichment Program $1,305
93.778 Medical Assistance Program $897
84.010 Title I Grants to Local Educational Agencies $86