Finding Text
Findings and Questioned Costs - Major Federal Award Program Audit
Department of Agriculture
Child Nutrition Cluster - School Breakfast Program - Assistance Listing Number 10.553, National School Lunch Program - Assistance Listing Number 10.555, Summer Food Service Program - Assistance Listing Number 10.559
Finding 2023-001 - Child Nutrition Cluster - School Breakfast Program - Assistance Listing Number 10.553, National School Lunch Program - Assistance Listing Number 10.555, Summer Food Service Program for Children - Assistance Listing Number 10.559
Condition: The year-end financial reports contained several errors related to the recording of receipts and expenses of the Major Federal Award Program.
Criteria: The District’s system of internal control should follow the guidelines contained in the COSO internal control framework or the Standards for Internal Control in the Federal Government (‘the Green Book), of which a key component is monitoring.
Cause: The District did not perform procedures related to monitoring the Major Federal Award Program.
Effect: The District’s internal reporting contained numerous errors which required adjustments to the fund used to report the activity of the Major Federal Award Program.
Auditors’ Recommendation: The District should implement a process that includes monitoring activity related to Federal Programs. It is recommended that individuals within the District obtain training related to internal control systems or consider the use of a 3rd party specialist.
Management’s Response (unaudited): As of the date of this report, the District has hired and implemented training for key staff to ensure proper grant management in the future.