FAC Explorer

Finding 577373 (2023-002)

Significant Deficiency
Requirement
N
Questioned Costs
$1
Year
2023
Accepted
2023-10-30
Audit: 1755
Organization: Kenowa Hills Public Schools (MI)
Auditor: Maner Costerisan

AI Summary

  • Core Issue: The District inaccurately counted every student as receiving a breakfast meal, leading to inflated claims.
  • Impacted Requirements: Compliance with federal regulations for accurate daily meal counts at the point of service was not met.
  • Recommended Follow-Up: Provide comprehensive training for staff on proper meal counting procedures to ensure accurate record keeping.

Finding Text

Finding 2023-002 Considered a significant deficiency Federal Program: Child Nutrition Cluster ALN: 10.553, 10.555, 10.559 Federal Agency: U.S. Department of Agriculture Pass-through entity: Michigan Department of Education Pass-through number: 221970, 231970, 220910, 221960, 230910, 231960, 231980, 220900, 220904 Criteria: The District is required to utilize an accurate daily count system at the point of service of reimbursable meals. Condition: At one school within the District, every student was being counted as a breakfast meal served. The Food Service Director detected this during an on-site review and the counting procedures were immediately corrected. 70% of these meals were arbitrarily claimed. Question costs: $5,263 Cause: The procedures for counting meals were not followed due to staff inadequately trained in their responsibilities to count meals served. Meals were claimed based off inaccurate data. Effect: The District did not maintain accurate meal count records and subsequently claimed meals from these records. Recommendation: The District should thoroughly train staff on their responsibilities for how to properly count meals served to ensure accurate record keeping. District’s Response: The District concurs with the facts of this finding and has implemented procedures to prevent this in the future.

Categories

Questioned Costs Subrecipient Monitoring School Nutrition Programs Significant Deficiency

Other Findings in this Audit

  • 925 2023-002
    Significant Deficiency
  • 926 2023-002
    Significant Deficiency
  • 927 2023-002
    Significant Deficiency
  • 928 2023-002
    Significant Deficiency
  • 929 2023-002
    Significant Deficiency
  • 930 2023-002
    Significant Deficiency
  • 931 2023-002
    Significant Deficiency
  • 932 2023-002
    Significant Deficiency
  • 933 2023-002
    Significant Deficiency
  • 934 2023-002
    Significant Deficiency
  • 577367 2023-002
    Significant Deficiency
  • 577368 2023-002
    Significant Deficiency
  • 577369 2023-002
    Significant Deficiency
  • 577370 2023-002
    Significant Deficiency
  • 577371 2023-002
    Significant Deficiency
  • 577372 2023-002
    Significant Deficiency
  • 577374 2023-002
    Significant Deficiency
  • 577375 2023-002
    Significant Deficiency
  • 577376 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $954,237
10.553 School Breakfast Program $276,274
84.027 Special Education_grants to States $115,695
84.367 Improving Teacher Quality State Grants $86,072
10.555 National School Lunch Program $59,911
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $44,973
84.424 Student Support and Academic Enrichment Program $27,366
84.011 Migrant Education_state Grant Program $27,078
84.365 English Language Acquisition State Grants $16,055
10.185 Local Foods for Schools Cooperative Agreement Program $13,882
10.559 Summer Food Service Program for Children $9,665
93.778 Medical Assistance Program $8,912
84.173 Special Education_preschool Grants $8,179
84.010 Title I Grants to Local Educational Agencies $7,279
10.649 Pandemic Ebt Administrative Costs $3,135
10.558 Child and Adult Care Food Program $3,043
84.196 Education for Homeless Children and Youth $2,628