Finding 604473 (2022-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-18

AI Summary

  • Core Issue: The District is not using the point-of-sale system for tracking student meal counts, relying instead on manual records.
  • Impacted Requirements: This practice violates 7 CFR Part 225.9 (d)(5), which requires proper record-keeping for meal reimbursement claims.
  • Recommended Follow-up: The District should reinstate the point-of-sale system to ensure accurate tracking and compliance.

Finding Text

U.S. Department of Agriculture Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Child Nutrition Cluster ? CFDA 10.553 & 10.555 (includes COVID-19 funding) Significant Deficiency in Internal Controls over Compliance Criteria: Per 7 CFR Part 225.9 (d)(5), the District must retain records that support its claims for meal reimbursements. Condition: The District?s school lunch office maintains production records and manual count sheets instead of using the point-of-sale system for tracking student meal counts. Cause: The District changed to production records and manual count sheets during the pandemic, however has not transitioned back as the District operations return to normal. Effect: Manual records are subject to clerical and other errors which could lead to inaccurate claims for reimbursement. Repeat Finding from Prior Year: No Recommendation: The District should reinstate the point-of-sale system for tracking student meal counts. Views of Responsible Official: Management agrees with the finding.

Categories

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

Other Findings in this Audit

  • 28029 2022-001
    Significant Deficiency
  • 28030 2022-001
    Significant Deficiency
  • 28031 2022-001
    Significant Deficiency
  • 28032 2022-001
    Significant Deficiency
  • 604471 2022-001
    Significant Deficiency
  • 604472 2022-001
    Significant Deficiency
  • 604474 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $476,500
10.553 School Breakfast Program $169,076
84.027 Special Education_grants to States $58,354
84.367 Improving Teacher Quality State Grants $34,376
10.555 National School Lunch Program $33,685
84.010 Title I Grants to Local Educational Agencies $10,059
10.579 Child Nutrition Discretionary Grants Limited Availability $8,478
84.173 Special Education_preschool Grants $7,275
84.424 Student Support and Academic Enrichment Program $5,956
10.649 Pandemic Ebt Administrative Costs $1,842