FAC Explorer

Finding 538169 (2024-003)

Significant Deficiency
Requirement
B
Questioned Costs
$1
Year
2024
Accepted
2025-03-27
Audit: 349198
Organization: Nevada Community School District (IA)
Auditor: Bohnsack & Frommelt LLP

AI Summary

  • Core Issue: The District lacks a process to ensure compliance with documentation requirements for the Child Nutrition Program.
  • Impacted Requirements: Federal guidelines mandate that all costs must be adequately documented, as per 2 CFR Part 200.
  • Recommended Follow-Up: Implement a system to retain documentation for all charges to the program, including journal entries.

Finding Text

U.S. Department of Agriculture Pass-Through Iowa Department of Education Child Nutrition Cluster Programs: 10.553 School Breakfast Program 10.555 National School Lunch Program 10.555 National School Lunch Program- Supply Chain Assistance 10.555 Commodities- Department of Defense (Noncash) 10.555 Commodities (Noncash) 10.559 Summer Food Service Program for Children Federal Award Year: 2024 Finding: The District does not have a process to ensure compliance with documentation requirements within the federal program. Criteria: The May 2024 Office of Management and Budget Compliance Supplement states the following for Compliance Requirements – Allowable Costs and Activities – 2 CFR Part 200: “Costs must be adequately documented.” Condition: The District does not have a process to retain documentation to support charges to the Chile Nutrition Program in Fund 61 of District’s records. Cause: The District does not monitor compliance reporting and recordkeeping rules as established by the Iowa Department of Education and the Office of Management and Budget. Effect: The District does not have adequate documentation to ensure compliance with federal requirements regarding allowable costs and activities. The District could incorrectly charge the Child Nutrition Program for unallowable costs. Questioned Costs: $718.66 Context: The District could not produce documentation to support two journal entries charging costs to the Child Nutrition Program. $663.32 was charged to the program for non food supply inventory and $55.34 was charged to the program for items for the high school purchased at Sam’s Club. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement a process to retain all documentation of charges to the program including journal entries.

Categories

Questioned Costs School Nutrition Programs Allowable Costs / Cost Principles Procurement, Suspension & Debarment

Other Findings in this Audit

  • 538166 2024-003
    Significant Deficiency
  • 538167 2024-003
    Significant Deficiency
  • 538168 2024-003
    Significant Deficiency
  • 538170 2024-003
    Significant Deficiency
  • 538171 2024-003
    Significant Deficiency
  • 538172 2024-004
    Material Weakness
  • 538173 2024-004
    Material Weakness
  • 538174 2024-004
    Material Weakness
  • 538175 2024-004
    Material Weakness
  • 538176 2024-004
    Material Weakness
  • 538177 2024-004
    Material Weakness
  • 1114608 2024-003
    Significant Deficiency
  • 1114609 2024-003
    Significant Deficiency
  • 1114610 2024-003
    Significant Deficiency
  • 1114611 2024-003
    Significant Deficiency
  • 1114612 2024-003
    Significant Deficiency
  • 1114613 2024-003
    Significant Deficiency
  • 1114614 2024-004
    Material Weakness
  • 1114615 2024-004
    Material Weakness
  • 1114616 2024-004
    Material Weakness
  • 1114617 2024-004
    Material Weakness
  • 1114618 2024-004
    Material Weakness
  • 1114619 2024-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $192,141
84.425 Education Stabilization Fund $66,464
10.553 School Breakfast Program $65,169
84.027 Special Education_grants to States $63,446
10.555 National School Lunch Program $50,782
84.367 Improving Teacher Quality State Grants $28,327
10.559 Summer Food Service Program for Children $18,798
84.048 Career and Technical Education -- Basic Grants to States $11,431
84.424 Student Support and Academic Enrichment Program $11,087
84.365 English Language Acquisition State Grants $4,617