Finding Text
INTERNAL CONTROLS OVER COMPLIANCE REQUIREMENTS Federal Agency: Department of Agriculture Federal Program or Cluster: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.559 Federal Award Numbers and Years: Award Periods 7/1/2021-6/30/2022: K241 Questioned Costs: $0 Condition: The School's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance, including eligibility and reporting. Criteria: The School must establish and maintain effective internal controls over federal awards that provide reasonable assurance that the non-federal entity is managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Cause: The School did not document internal controls over federal awards in accordance with the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2021-010 in the audit of the financial statements for the year ended June 30, 2021. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has developed a set of policies and documented them. The School represents that this was completed during the fiscal year ended June 30, 2023, however, a single audit has not been conducted for this period.