Finding 592162 (2022-002)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2022-10-29

AI Summary

  • Core Issue: Meals claimed for reimbursement were not backed by proper count sheets during the audit period.
  • Impacted Requirements: The District must accurately report meals served based on individual meal counts.
  • Recommended Follow-Up: Review and improve the internal control process for meal claims to ensure all claims match supporting documentation.

Finding Text

Finding 2022-002 ? REPORTING (repeat finding) Type: Significant Deficiency in Internal Control / Noncompliance ? Reporting Program: Child Nutrition Cluster (ALN 10.553, 10.555 and 10.559) Condition: Meals claimed were not supported by count sheets for either breakfast or lunch for the two months meals were tested prior to MDE site visit. Criteria: The District is required to claim meals served, by category, based on reports provided from individual meal serve counts. Cause: This condition was caused by an insufficient internal control process for review of supporting documentation of meal counts to be used for meal claims. Effect: Based on a comparison of meals claimed to reports provided from individual meal serve counts, the District has underclaimed reimbursement for the year by an immaterial amount. Questioned Costs: None. Recommendation: We recommend that the District review their process of meal claims and make necessary changes to ensure that all meals claimed, by category, agree to supporting documentation. Management?s Resp: We are in agreement with this finding.

Categories

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

Other Findings in this Audit

  • 15717 2022-001
    Material Weakness
  • 15718 2022-002
    Significant Deficiency Repeat
  • 15719 2022-001
    Material Weakness
  • 15720 2022-002
    Significant Deficiency Repeat
  • 15721 2022-001
    Material Weakness
  • 15722 2022-002
    Significant Deficiency Repeat
  • 15723 2022-001
    Material Weakness
  • 15724 2022-002
    Significant Deficiency Repeat
  • 15725 2022-001
    Material Weakness
  • 15726 2022-002
    Significant Deficiency Repeat
  • 592159 2022-001
    Material Weakness
  • 592160 2022-002
    Significant Deficiency Repeat
  • 592161 2022-001
    Material Weakness
  • 592163 2022-001
    Material Weakness
  • 592164 2022-002
    Significant Deficiency Repeat
  • 592165 2022-001
    Material Weakness
  • 592166 2022-002
    Significant Deficiency Repeat
  • 592167 2022-001
    Material Weakness
  • 592168 2022-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
10.553 School Breakfast Program $258,969
84.010 Title I Grants to Local Educational Agencies $252,552
21.019 Coronavirus Relief Fund $77,383
10.555 National School Lunch Program $34,429
84.367 Improving Teacher Quality State Grants $29,344
10.559 Summer Food Service Program for Children $23,676
84.425 Education Stabilization Fund $3,000
10.649 Pandemic Ebt Administrative Costs $613