Finding 565031 (2024-003)

Significant Deficiency
Requirement
L
Questioned Costs
$1
Year
2024
Accepted
2025-06-16

AI Summary

  • Core Issue: The District reported inaccurate meal counts, with a net overclaim of 3 meals in 2 out of 3 submissions.
  • Impacted Requirements: Compliance with Uniform Guidance for accurate meal reimbursement claims and reporting.
  • Recommended Follow-Up: Implement internal controls to ensure meal count reports match District records and resolve any discrepancies.

Finding Text

2024-003 REPORTING Program: Child Nutrition Cluster CFDA Number: 10.533, 10.555, 10.559 Federal Agency: U.S. Department of Agriculture Pass-Through Agency: Arizona Department of Education Grantor Number: ADE ED09-0001 Questioned Costs: $18.50 Type of Finding: Noncompliance, significant deficiency Compliance Requirement: L. Reporting Condition/Context: For two of 3 monthly submissions tested, meal counts did not agree between the District’s records and what was reported to ADE. There was a net of 3 meals over claimed by the District. Criteria: The District must follow Uniform Guidance and ensure that meal reimbursement claims are accurately reported and adequately supported. Cause: Clerical error. Effect: Noncompliance and internal control weakness. Repeat Finding: No. Recommendation: We recommend that the District establish internal control procedures over the reconciliation of meal counts reports to ADE. The District should ensure records maintained within the District’s system match with what gets reported to ADE and any variances are resolved. View of Responsible Official: The District’s corrective action plan presented in a separate document includes the views and planned corrective action of its responsible officials. We are not required to and have not audited these responses and planned corrective actions and therefore provide no assurances as to their accuracy.

Corrective Action Plan

CORRECTIVE ACTION PLAN Arizona Department of Education/U.S. Department of Education Sierra Vista Unified School District No. 68 respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT 2024-003 REPORTING Program: Child Nutrition Cluster CFDA Number: 10.533, 10.555, 10.559 Federal Agency: U.S. Department of Agriculture Pass-Through Agency: Arizona Department of Education Grantor Number: ADE ED09-0001 Questioned Costs: $18.50 Type of Finding: Noncompliance, significant deficiency Compliance Requirement: L. Reporting Condition/Context: For two of 3 monthly submissions tested, meal counts did not agree between the District’s records and what was reported to ADE. There was a net of 3 meals over claimed by the District. Criteria: The District must follow Uniform Guidance and ensure that meal reimbursement claims are accurately reported and adequately supported. Action planned in response to finding: The District will establish a system of internal controls to ensure meal counts reported on ADE match with District records. Planned completion date for corrective action plan: For the period ending June 30, 2025. Name of the contact person responsible for corrective action: Janet Cline, Business Office Manager, Laurel McEwan, Business Manager.

Categories

Questioned Costs Cash Management Reporting School Nutrition Programs Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1141473 2024-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.041 Impact Aid $746,152
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $401,216
10.553 School Breakfast Program $299,281
84.048 Career and Technical Education -- Basic Grants to States $209,275
21.027 Coronavirus State and Local Fiscal Recovery Funds $192,834
10.555 National School Lunch Program $135,384
84.424 Student Support and Academic Enrichment Program $101,175
84.010 Title I Grants to Local Educational Agencies $63,178
84.425 Education Stabilization Fund $37,850
12.U00 Rotc $32,260
10.559 Summer Food Service Program for Children $30,166
84.365 English Language Acquisition State Grants $21,399
84.027 Special Education Grants to States $20,312
12.558 Department of Defense Impact Aid (supplement, Cwsd, Brac) $18,540
84.358 Rural Education $952
84.173 Special Education Preschool Grants $488