FAC Explorer

Finding 586614 (2023-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-01-25
Audit: 13775
Organization: Oregon City School District No. 62 (OR)
Auditor: Pauly Rogers and CO PC

AI Summary

  • Core Issue: Reimbursements for the Child Nutrition Program lacked proper review and approval, with no signatures or dates documented.
  • Impacted Requirements: Federal guidelines require a second individual to review and approve reimbursements to prevent errors and misappropriation.
  • Recommended Follow-Up: Implement procedures for internal reviews of reimbursements and ensure documentation of these reviews is maintained.

Finding Text

FEDERAL AWARD PROGRAM – 10.553, 10.555, 10.559 Child Nutrition Cluster SPECIFIC REQUIREMENT – Reimbursements for federal awards should be reviewed and approved by a second individual. CONDITION: Reviews of reimbursements for the Child Nutrition Program Cluster were not evidenced by a signature and date. QUESTIONED COSTS: NONE. CONTEXT: The finding is limited to this major program and the context noted in the condition. EFFECT: Without controls or procedures in place to ensure program reimbursements are reviewed internally before filing there exists the chance of monies being misappropriated or miscalculated, as well as a likelihood of a material misstatement in the financial statements. CAUSE: No internal reviews were conducted before filing for program reimbursements. RECOMMENDATION: We recommend the District establish procedures to internally review reimbursements, while also maintaining a record of the review. VIEWS OF RESPONSIBLE OFFICIALS: The district will provide a clear segregation of duties between the preparer and the approver by documenting written approval prior to submission of the student counts through the CNPWeb.

Categories

Cash Management School Nutrition Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 10171 2023-001
    Significant Deficiency
  • 10172 2023-001
    Significant Deficiency
  • 10173 2023-001
    Significant Deficiency
  • 10174 2023-001
    Significant Deficiency
  • 10175 2023-001
    Significant Deficiency
  • 10176 2023-002
    Significant Deficiency
  • 10177 2023-002
    Significant Deficiency
  • 10178 2023-002
    Significant Deficiency
  • 10179 2023-002
    Significant Deficiency
  • 10180 2023-002
    Significant Deficiency
  • 586613 2023-001
    Significant Deficiency
  • 586615 2023-001
    Significant Deficiency
  • 586616 2023-001
    Significant Deficiency
  • 586617 2023-001
    Significant Deficiency
  • 586618 2023-002
    Significant Deficiency
  • 586619 2023-002
    Significant Deficiency
  • 586620 2023-002
    Significant Deficiency
  • 586621 2023-002
    Significant Deficiency
  • 586622 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund Covid-19 $2.77M
10.553 School Breakfast Program $254,504
84.287 Twenty-First Century Community Learning Centers $234,177
10.555 National School Lunch Program $211,750
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $152,325
93.276 Drug-Free Communities Support Program Grants $151,696
84.027 Special Education_grants to States $147,400
84.367 Improving Teacher Quality State Grants $141,405
10.555 National School Lunch Program Covid-19 $122,147
84.010 Title I Grants to Local Educational Agencies $96,423
84.048 Career and Technical Education -- Basic Grants to States $69,014
84.424 Student Support and Academic Enrichment Program $63,884
84.365 English Language Acquisition State Grants $15,184
93.575 Child Care and Development Block Grant Covid-19 $14,410
10.559 Summer Food Service Program for Children $12,557
32.009 Emergency Connectivity Fund Program Covid-19 $8,219
84.011 Migrant Education_state Grant Program $1,737
93.658 Foster Care_title IV-E $1,049
84.173 Special Education_preschool Grants $96
39.003 Donation of Federal Surplus Personal Property $11