Finding Text
Federal Agency: US Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553 and 10.555 Federal Award Identification Number and Year: 212MN061N1199 & 212MN101S9007 Pass-Through Agency: Minnesota Department of Education Pass-Through Numbers: 212MN061N1199 & 212MN101S9007 Award Period: Fiscal Year 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of reporting. Specifically, the School must submit monthly claims for reimbursement for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim (7 CFR sections 210.8, 220.11, 215.10, and 225.15(c)). The School should have internal controls designed to ensure compliance with those provisions. Condition: During the testing of the related CLiCS reports, it was noted that there was not any formal documentation of the review of the reports, although it was corroborated with multiple School staff there were review procedures in place. Also, it was noted that May 2022 breakfast meals counts were over reported by 200 meals. Questioned costs: None. Context: The variance in meal counts reported was noted with one of the three reports tested. Cause: There was a footing issue in the May excel meal count summary work paper due to the total for breakfasts being hard-keyed. Effect: Lack of proper procedures and controls related to grant reporting could result in reports not being filed timely or in inaccurate reports being submitted to the grantor. Repeat Finding: No Recommendation: We recommend that the School implement formally documented procedures and controls in relation to the required child nutrition cluster CLiCS reports, to ensure they are completed accurately going forward. Views of responsible officials: There is no disagreement with the audit finding.