Finding 577401 (2023-004)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2023-10-31

AI Summary

  • Core Issue: The District failed to accurately report meal counts for reimbursement, leading to underclaims.
  • Impacted Requirements: Meal claims must be based on accurate internal count sheets, as mandated.
  • Recommended Follow-Up: The District should revise its reporting process to ensure meal claims align with internal records.

Finding Text

Finding 2023-004 – REPORTING (repeat finding) Type: Material weakness in Internal Control – Reporting Program: Child Nutrition Cluster (ALN 10.553 and 10.555) Condition: In six of the eleven months tested, the number of meals included on the reimbursement claim reports were not supported by the District’s internal count sheets. Criteria: The District is required to claim meals served, by category, based on reports provided from individual meal serve counts. Cause: Management oversight. Effect: The District underclaimed reimbursements from August 2022 through January 2023 by a material amount. This issue was discovered and corrected in February 2023 and corrected meal claims for reimbursement were submitted. Questioned Costs: None. Recommendation: We recommend that the District review their process of reporting meal claims and make the necessary changes to ensure that all meals claimed for reimbursement agree to the District’s internal report of meals served. Management’s Resp: We are in agreement with this finding

Categories

Internal Control / Segregation of Duties Cash Management Material Weakness Reporting School Nutrition Programs

Other Findings in this Audit

  • 949 2023-002
    Significant Deficiency
  • 950 2023-002
    Significant Deficiency
  • 951 2023-002
    Significant Deficiency
  • 952 2023-002
    Significant Deficiency
  • 953 2023-002
    Significant Deficiency
  • 954 2023-003
    Significant Deficiency
  • 955 2023-003
    Significant Deficiency
  • 956 2023-003
    Significant Deficiency
  • 957 2023-003
    Significant Deficiency
  • 958 2023-003
    Significant Deficiency
  • 959 2023-004
    Material Weakness Repeat
  • 960 2023-004
    Material Weakness Repeat
  • 961 2023-004
    Material Weakness Repeat
  • 962 2023-004
    Material Weakness Repeat
  • 963 2023-004
    Material Weakness Repeat
  • 577391 2023-002
    Significant Deficiency
  • 577392 2023-002
    Significant Deficiency
  • 577393 2023-002
    Significant Deficiency
  • 577394 2023-002
    Significant Deficiency
  • 577395 2023-002
    Significant Deficiency
  • 577396 2023-003
    Significant Deficiency
  • 577397 2023-003
    Significant Deficiency
  • 577398 2023-003
    Significant Deficiency
  • 577399 2023-003
    Significant Deficiency
  • 577400 2023-003
    Significant Deficiency
  • 577402 2023-004
    Material Weakness Repeat
  • 577403 2023-004
    Material Weakness Repeat
  • 577404 2023-004
    Material Weakness Repeat
  • 577405 2023-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $498,750
84.010 Title I Grants to Local Educational Agencies $342,125
10.553 School Breakfast Program $171,345
84.367 Improving Teacher Quality State Grants $26,691
84.424 Student Support and Academic Enrichment Program $22,896
84.196 Education for Homeless Children and Youth $6,539
84.425 Education Stabilization Fund $1,980
10.649 Pandemic Ebt Administrative Costs $627