Finding Text
Reporting Federal agency: U.S. Department of Agriculture Federal program title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.559 Federal award identification number and year: 212MN061N1199 - 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0381-000 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: The District should have controls in place to ensure the accuracy of all cash management draws for the District's Child Nutrition Cluster program, made via the reporting of meal counts in CLiCS. These controls should be formally documented to ensure they have been properly implemented. Condition: During reporting testing, it was noted that 5 out of 5 reports tested did not contain documentation of review and approval of the District's CLiCS meal count reports prior to submission. Questioned Costs: Not applicable. Context: 5 of 5 reports tested had no review and approval process completed. Cause: There was turnover at the District. Effect: Lack of proper documentation of controls over compliance with cash management requirements could result in errors or intentional misrepresentation of the meal counts being reported going undetected or not being detected in a timely manner. This could ultimately result in questioned costs. Repeat Finding: Yes ? Finding 2021-006 Recommendation: We recommend the District review and approve the CLiCS meal counts timely before they are submitted. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.