Finding 560082 (2024-001)

Material Weakness

Requirement

Questioned Costs

Year

2024

Accepted

2025-05-12

Audit: 356045

Organization: Labrae Local School District (OH)

Auditor: Keith Faber Auditor of State

AI Summary

Answer: The audit found inconsistencies in purchase records from the Food Service Management Company.
Trend: There is a pattern of discrepancies that could indicate potential mismanagement or oversight in procurement processes.
List: Follow up by conducting a detailed review of purchase documentation and implementing stricter controls on procurement practices.

Finding Text

Review of Food Service Management Company Purchases

Corrective Action Plan

The District will review all detailed invoices from the food service management company. The District will ensure to only reimburse the food service management company for allowable activities and costs for the Nutrition Federal Program. The District will reconcile montly invoices to deatiled invoices provided by the food service manager

Other Findings in this Audit

560083 2024-001

Material Weakness
560084 2024-001

Material Weakness
560085 2024-001

Material Weakness
560086 2024-001

Material Weakness
1136524 2024-001

Material Weakness
1136525 2024-001

Material Weakness
1136526 2024-001

Material Weakness
1136527 2024-001

Material Weakness
1136528 2024-001

Material Weakness

Programs in Audit

ALN	Program Name	Expenditures
84.010	Title I Grants to Local Educational Agencies	$545,558
84.425	Education Stabilization Fund	$378,405
10.553	School Breakfast Program	$112,896
84.424	Student Support and Academic Enrichment Program	$72,246
10.555	National School Lunch Program	$56,209
84.367	Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants)	$48,175
84.358	Rural Education	$26,354
84.173	Special Education Preschool Grants	$4,761
84.027	Special Education Grants to States	$4,575