Finding 521196 (2024-003)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-02-04

AI Summary

  • Core Issue: NSLP claims were not reviewed by someone other than the preparer, leading to potential inaccuracies.
  • Impacted Requirements: Federal guidelines require a documented review of claims prior to submission.
  • Recommended Follow-Up: Ensure claims are reviewed by a different person and document the review process with initials and date.

Finding Text

SA-2024-03 – SIGNIFICANT DEFICIENCY FEDERAL AWARD PROGRAM: 10.553, 10.555, 10.559 Child Nutrition Cluster SPECIFIC REQUIREMENT: Federal reimbursement claims are required to be reviewed by a person other than the preparer. CONDITION: We noted in our testing of NSLP claims that claims were not being reviewed before being submitted and any reviews that may have occurred were not documented. CRITERIA: NSLP claims should be reviewed before submission and reviews should be documented. EFFECT: Without controls in place to make sure NSLP claims are properly reviewed before being submitted, there exists the possibility of material misstatements in the financial statements. CAUSE: The finance office experienced turn over in the fiscal year under audit. RECOMMENDATION: We recommend the District use someone other than the claim preparer to review the claims before being submitted, and document said review with initials and date. VIEWS OF RESPONSIBLE OFFICIALS: The District did not practice a multi-step review of monthly Child Nutrition Program meal claims to the state. This has since been corrected, with monthly data input and review by the Director of Nutrition Services, and review and submission by the District's Director of Finance/Senior Accountant. This ensures that the numbers that are being submitted to the state are accurate with the numbers that are being recorded on a daily/monthly basis. This was implemented early in fiscal year.

Corrective Action Plan

a. Significant Deficiency | Single Audit – “We recommend the District use someone other than the claim preparer to review the claims before being submitted, and document said review with initials and dates.” b. Plan of Actions – The District will establish a multi-step review process for all NSLP monthly meal claims to ensure accuracy. This process will include data input/review by the Nutrition Services Coordinator and review by the Director of Finance/Senior Accountant before submission to the state. c. Timeframe for (or date of) implementation - The multi-step review process for monthly NSLP meal claims has already been established (started in September 2024).

Categories

Cash Management School Nutrition Programs Significant Deficiency

Other Findings in this Audit

  • 521197 2024-003
    Significant Deficiency
  • 521198 2024-003
    Significant Deficiency
  • 521199 2024-003
    Significant Deficiency
  • 521200 2024-004
    Significant Deficiency
  • 521201 2024-004
    Significant Deficiency
  • 521202 2024-004
    Significant Deficiency
  • 521203 2024-004
    Significant Deficiency
  • 1097638 2024-003
    Significant Deficiency
  • 1097639 2024-003
    Significant Deficiency
  • 1097640 2024-003
    Significant Deficiency
  • 1097641 2024-003
    Significant Deficiency
  • 1097642 2024-004
    Significant Deficiency
  • 1097643 2024-004
    Significant Deficiency
  • 1097644 2024-004
    Significant Deficiency
  • 1097645 2024-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.027 Special Education Grants to States $526,165
84.425 Covid-19-Education Stabilization Fund $482,032
10.555 National School Lunch Program $448,469
84.010 Title I Grants to Local Educational Agencies $377,395
10.553 School Breakfast Program $123,013
84.126 Rehabilitation Services Vocational Rehabilitation Grants to States $90,444
66.039 Diesel Emission Reduction Act (dera) National Grants $79,215
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $58,673
10.559 Summer Food Service Program for Children $26,306
84.424 Student Support and Academic Enrichment Program $18,834
84.048 Career and Technical Education -- Basic Grants to States $17,604
84.365 English Language Acquisition State Grants $15,333
10.558 Child and Adult Care Food Program $6,603
10.185 Local Food for Schools Cooperative Agreement Program $5,474
84.011 Migrant Education State Grant Program $3,248
10.649 Pandemic Ebt Administrative Costs $653