Finding Text
Timeliness of Annual On-Site Review Finding Type: Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Program: Child Nutrition Cluster: National School Breakfast Program (AL #10.553), the National School Lunch Program (AL #10.555), the U.S.D.A. Donated Commodities (AL #10.555), and the Summer Food Service Program Operation (AL #10.559) passed through the Michigan Department of Education. Criteria: Grant recipients are required to identify compliance requirements specific to each grant award and to develop internal controls to prevent or detect noncompliance. The Child Nutrition Cluster requires that on-site reviews/inspections of each location where meals are served be conducted by the District prior to February 1 of each year. Condition: On-site reviews/inspections were not completed during the 2021/2022 fiscal year. Cause: The condition was caused by a turnover of staff that was responsible for completing the reports. Effect: As a result of this condition, the School District failed to maintain adequate internal controls over the food service operations to ensure the School District fully complies with the compliance requirements of this grant. Questioned Costs: There were no costs that were required to be questioned and no unallowable expenditures that were noted as a result of this finding. Recommendation: We recommend that the School District perform on-site reviews of the food service department in accordance with the State of Michigan?s administrative policy. The District should develop a process whereby management is reminded of the programmatic deadlines. A supervisor or administrator should also be aware of the deadline in order to ensure timely completion View of Responsible Officials: The Director of Business Services has reviewed the specifics of this finding with District employees, who will be responsible for ensuring the completion of the on-site reviews in a timely manner. The corrective action will be deemed complete upon the timely submission of the next annual on-site reviews, which is expected to occur prior to February 1, 2023.