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.