Finding 599170 (2022-002)

- Repeat Finding
Requirement
B
Questioned Costs
$1
Year
2022
Accepted
2023-04-25
Audit: 18362
Auditor: Crowe LLP

AI Summary

  • Core Issue: The District's meal count records did not match the reimbursement claims for two of three months tested, leading to underreported meals.
  • Impacted Requirements: Compliance with the Uniform Guidance on Allowable Costs/Cost Principles was not met, resulting in questioned costs of $587.
  • Recommended Follow-Up: Implement a new meal count process with review checks by the Cafeteria Lead and Business Manager to ensure accurate monthly totals.

Finding Text

002 ? FEDERAL COMPLIANCE ? CHILD NUTRITION CLUSTER (50000) FEDERAL PROGRAM: Child Nutrition Cluster FEDERAL AGENCY: U.S. Department of Agriculture AWARD YEAR: 2021-2022 ASSISTANCE LISTING NUMBER: 10.555 NAME OF PASS-THROUGH ENTITY: California Department of Education Criteria: The Uniform Guidance Department of Agriculture section under the compliance requirements Allowable Costs/Cost Principles state that reimbursement for meals served is determined solely by applying the applicable meals multiplied by rate formula. This is a repeat finding of 2021-004. Condition: For two of the three months tested, the District?s school lunch and breakfast meal counts backup support did not agree to the total meal counts per the claim reimbursements submitted. Cause: The cause was due to clerical error. Effect: Total meals claimed was not properly supported by the District?s meal counts for two of the three months selected for testing. The District reviewed 100% of the claims to backup support and the audit testing sample was expanded to sample all 12 months after the District recalculated the number of meals claimed for the year. Based on the review of all 12 months of meal counts, the District underreported 156 meals (113 lunches and 43 breakfasts). Fiscal Impact/Questioned Costs: The net questioned costs totaled $587. Recommendation: We recommend the District implement a new process for calculating and accumulating total meal counts. This new meal count process should include review procedures to ensure the monthly totals are accumulated correctly. Views of Responsible Officials and Planned Corrective Actions: The District will implement a new process for calculating and accumulating total meal counts using Excel. The new meal count process will include the Cafeteria Lead and Business Manager doing comparison checks to ensure monthly totals are accurately reported.

Categories

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management School Nutrition Programs

Other Findings in this Audit

  • 22728 2022-002
    - Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $283,221
84.010 Title I Grants to Local Educational Agencies $177,547
84.027 Special Education_grants to States $71,327
84.358 Rural Education $32,938
84.425 Covid-19 - Education Stabilization Fund $26,517
84.173 Special Education_preschool Grants $1,958
84.424 Student Support and Academic Enrichment Program $193