Finding Text
Federal Agency: U.S. Department of Agriculture
Federal Program Title: Child Nutrition Cluster
Assistance Listing Numbers: 10.553, 10.555, 10.559 and 10.582
Federal Award Identification Number and Year: 232MN061N1199, 2023
Pass-Through Agency: Minnesota Department of Education
Award Period: July 1, 2022 – June 30, 2023
Type of Finding: Material Weakness in Internal Control Over Compliance and Other Matter
Criteria: The School should ensure it has proper controls in place to ensure all required reports for the program have documentation of someone other than the preparer reviewing the reports. In Minnesota school districts, reporting is performed monthly to a system known as CLiCS. The data consists of the meal counts for each school site. The data is used by MDE to calculate the state and federal reimbursement funds to be disbursed to the District on a monthly basis.
Condition: During testing of a sample of MDE claims during the year, we noted discrepancies in between supporting workpapers and reports including a transposition error for an amount submitted to CLiCS.
Questioned Costs: $641
Context: Claims reported to MDE contained a transposition error from supporting meal count workpapers.
Cause: Improper review of the claims reported.
Effect: The District was not in compliance with the Uniform Guidance requirements around reporting.
Repeat Finding: This is not a repeat finding from the prior year.
Recommendation: We recommend that the District reviews its procedures and controls over reporting for the Child Nutrition Cluster program to ensure all reports are accurately reporting information and are reviewed by someone other than the preparer and that review is documented prior to submission of the report.
View of Responsible Official: There is no disagreement with the audit finding.