Finding 609940 (2022-001)

Significant Deficiency Repeat Finding
Requirement
AB
Questioned Costs
-
Year
2022
Accepted
2023-01-11
Audit: 36146
Organization: Unified School District No. 428 (KS)
Auditor: Adamsbrown LLC

AI Summary

  • Core Issue: The District submitted incorrect meal counts for reimbursement, leading to over- and under-reimbursements.
  • Impacted Requirements: Accurate meal counts must be reported for reimbursement under the Child Nutrition Cluster.
  • Recommended Follow-Up: Review and improve controls for monthly reimbursement requests to ensure accurate meal counts are submitted.

Finding Text

Criteria or specific requirement Reimbursement for meals served is determined by applying the applicable meals times rates formula. Condition The District submitted inaccurate meal counts for reimbursement. Context Prior to auditor testing, the Food Service Director discovered that the lunch and breakfast meal counts for the High School had been transposed and submitted incorrectly. This error caused the breakfast count to be over-reimbursed by 4,425, and the lunch count was under-reimbursed by the same number. In addition, during testing of the Child Nutrition Cluster, it was discovered that the District was over-reimbursed by 14 lunches, under-reimbursed by 2 breakfasts, and under-reimbursed by 7 snacks during the four months tested. This resulted in an under-reimbursement of $9,307. Cause When preparing the monthly reimbursement request that is submitted to the State, an incorrect column was pulled from the meal count report for the High School?s December meals. In addition, manual meal counts were incorrectly summed. Effect Inaccurate meal counts were submitted to the State and reimbursed. Recommendation We recommend that the District review its controls related to monthly reimbursement requests for the Child Nutrition Cluster in order to ensure that accurate meal counts are submitted. Views of responsible officials See Corrective Action Plan.

Categories

Cash Management School Nutrition Programs

Other Findings in this Audit

  • 33498 2022-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $1.27M
84.027 Special Education_grants to States $1.07M
84.010 Title I Grants to Local Educational Agencies $782,272
10.553 School Breakfast Program $334,752
10.559 Summer Food Service Program for Children $234,688
84.367 Improving Teacher Quality State Grants $118,667
32.009 Emergency Connectivity Fund Program $97,002
84.011 Migrant Education_state Grant Program $72,000
10.582 Fresh Fruit and Vegetable Program $68,857
84.365 English Language Acquisition State Grants $49,879
84.424 Student Support and Academic Enrichment Program $47,591
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $46,304
84.173 Special Education_preschool Grants $43,650
84.048 Career and Technical Education -- Basic Grants to States $42,353
10.555 National School Lunch Program $11,445
93.558 Temporary Assistance for Needy Families $9,000
10.649 Pandemic Ebt Administrative Costs $3,063
10.558 Child and Adult Care Food Program $14