Finding 586855 (2021-006)

Material Weakness
Requirement
C
Questioned Costs
-
Year
2021
Accepted
2024-01-29

AI Summary

  • Core Issue: The District failed to provide necessary documentation for meal reimbursement and reported inaccurate meal counts, leading to potential overpayments.
  • Impacted Requirements: Entities must only claim reimbursement for the first meal served and ensure all reports align with supporting documentation.
  • Recommended Follow-Up: Implement policies for thorough review and approval of reimbursement reports before submission to prevent future discrepancies.

Finding Text

Federal Program Information Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster CFDA Number: 10.555/10.559 Criteria Entities are only allowed to be reimbursed for the first meal served to students. Furthermore, a system of strong internal controls requires entities to ensure reports being submitted for reimbursement agree with supporting documentation. Condition Noted the District could not provide the required supporting documentation used to complete the reimbursement report for October 2020. During testing of November 2020, we noted that the elementary food site overstated both lunches and breakfasts by 720 meals. Furthermore, we noted that the high school food site had overstated 12 meals in February 2021. Testing April 2021, we calculated 4 breakfasts and 12 lunches being under reported at the elementary food site and 12 lunches overstated at the high school food site. Finally, we noted that the district did not verify the number of students living in each household when they delivered home meals in November 2020. Questioned Costs Undeterminable. Context Our population was the monthly reports submitted for reimbursement of meals served. We haphazardly selected 3 months to test. Noted the District could not provide the required supporting documentation used to complete the reimbursement report for October 2020. During testing of November 2020, we noted that the elementary food site overstated both lunches and breakfasts by 720 meals. Furthermore, we noted that the high school food site had overstated 12 meals in February 2021. Testing April 2021, we calculated 4 breakfasts and 12 lunches being under reported at the elementary food site and 12 lunches overstated at the high school food site. Finally, we noted during inquiry that the District did not verify the number of students living in each household when they delivered home meals in November 2020. Effect The elementary food site was reimbursed for more than meals actually served in November 2020. February 2021 had the high school site being reimbursed for more meals than what was actually served. Finally, the elementary food site was not reimbursed for meals served and the high school food site was reimbursed for more meals than what was actually served. Cause Oversight by management Recommendation We recommend the District put policies and procedures in place to ensure all reimbursement reports are reviewed and approved before being submitted. Repeat Finding This is not a repeat finding Views of Responsible Officials See corrective action plan.

Categories

Internal Control / Segregation of Duties Cash Management HUD Housing Programs School Nutrition Programs

Other Findings in this Audit

  • 10404 2021-004
    Material Weakness Repeat
  • 10405 2021-005
    Material Weakness Repeat
  • 10406 2021-005
    Material Weakness Repeat
  • 10407 2021-005
    Material Weakness Repeat
  • 10408 2021-005
    Material Weakness Repeat
  • 10409 2021-005
    Material Weakness Repeat
  • 10410 2021-005
    Material Weakness Repeat
  • 10411 2021-005
    Material Weakness Repeat
  • 10412 2021-006
    Material Weakness
  • 10413 2021-006
    Material Weakness
  • 10414 2021-007
    Material Weakness
  • 10415 2021-007
    Material Weakness
  • 10416 2021-007
    Material Weakness
  • 586846 2021-004
    Material Weakness Repeat
  • 586847 2021-005
    Material Weakness Repeat
  • 586848 2021-005
    Material Weakness Repeat
  • 586849 2021-005
    Material Weakness Repeat
  • 586850 2021-005
    Material Weakness Repeat
  • 586851 2021-005
    Material Weakness Repeat
  • 586852 2021-005
    Material Weakness Repeat
  • 586853 2021-005
    Material Weakness Repeat
  • 586854 2021-006
    Material Weakness
  • 586856 2021-007
    Material Weakness
  • 586857 2021-007
    Material Weakness
  • 586858 2021-007
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.041 Impact Aid $3.59M
84.010 Title I Grants to Local Educational Agencies $1.07M
10.559 Summer Food Service Program for Children $781,923
21.019 Coronavirus Relief Fund $299,071
84.287 Twenty-First Century Community Learning Centers $282,842
84.424 Student Support and Academic Enrichment Program $160,513
84.367 Improving Teacher Quality State Grants $135,958
84.371 Striving Readers $99,491
84.060 Indian Education_grants to Local Educational Agencies $91,995
84.425 Education Stabilization Fund $68,609
84.048 Career and Technical Education -- Basic Grants to States $19,080
10.582 Fresh Fruit and Vegetable Program $16,032
10.555 National School Lunch Program $14,320
84.358 Rural Education $4,433
10.560 State Administrative Expenses for Child Nutrition $1,098