Finding 626635 (2022-004)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-01-22

AI Summary

  • Core Issue: The District lacks a process to ensure compliance with federal reporting requirements for meal reimbursement claims.
  • Impacted Requirements: Monthly claims and supporting data must be accurately maintained as per the April 2022 OMB Compliance Supplement.
  • Recommended Follow-Up: Implement a review process for monthly claims and retain necessary documentation for meal counts.

Finding Text

Finding: The District does not have a process to ensure compliance with reporting requirements within the federal program. Criteria: The April 2022 Office of Management and Budget Compliance Supplement states the following for Compliance Requirements-Reporting and Recordkeeping: ?Each month?s claim for reimbursement and all data used in the claims review process must be maintained on file. Accurate records must be maintained justifying all meals claimed?? Condition: The District does not have a process to review monthly data used in computing meal reimbursement claims. The District does not have documentation readily available that was used in computing monthly reimbursement claim reports. Context: The District reported 169,281 lunch meals and 73,297 breakfast meals, but supporting documentation showed 169,105 lunch meals (176 less) and 73,890 (593 more) for February 2022. Effect: The District does not have adequate documentation to ensure compliance with federal requirements regarding reporting and recordkeeping. The District could incorrectly report meal counts. Identification as a Repeat Finding: This is not a repeat finding. Cause: The District does not monitor compliance reporting and recordkeeping rules as established by the Iowa Department of Education and the Office of Management and Budget. Recommendation: We recommend the District implement a process to review monthly claim reporting and to retain records used in meal count reporting for the required period of time.

Categories

Cash Management Reporting

Other Findings in this Audit

  • 50188 2022-003
    Significant Deficiency Repeat
  • 50189 2022-004
    Significant Deficiency
  • 50190 2022-003
    Significant Deficiency Repeat
  • 50191 2022-004
    Significant Deficiency
  • 50192 2022-003
    Significant Deficiency Repeat
  • 50193 2022-004
    Significant Deficiency
  • 50194 2022-003
    Significant Deficiency Repeat
  • 50195 2022-004
    Significant Deficiency
  • 50196 2022-003
    Significant Deficiency Repeat
  • 50197 2022-004
    Significant Deficiency
  • 50198 2022-003
    Significant Deficiency Repeat
  • 50199 2022-004
    Significant Deficiency
  • 50200 2022-007
    - Repeat
  • 50201 2022-007
    - Repeat
  • 50202 2022-005
    -
  • 50203 2022-006
    -
  • 50204 2022-005
    -
  • 50205 2022-006
    -
  • 50206 2022-005
    -
  • 50207 2022-006
    -
  • 626630 2022-003
    Significant Deficiency Repeat
  • 626631 2022-004
    Significant Deficiency
  • 626632 2022-003
    Significant Deficiency Repeat
  • 626633 2022-004
    Significant Deficiency
  • 626634 2022-003
    Significant Deficiency Repeat
  • 626636 2022-003
    Significant Deficiency Repeat
  • 626637 2022-004
    Significant Deficiency
  • 626638 2022-003
    Significant Deficiency Repeat
  • 626639 2022-004
    Significant Deficiency
  • 626640 2022-003
    Significant Deficiency Repeat
  • 626641 2022-004
    Significant Deficiency
  • 626642 2022-007
    - Repeat
  • 626643 2022-007
    - Repeat
  • 626644 2022-005
    -
  • 626645 2022-006
    -
  • 626646 2022-005
    -
  • 626647 2022-006
    -
  • 626648 2022-005
    -
  • 626649 2022-006
    -

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $7.88M
10.553 School Breakfast Program $1.81M
84.010 Title I Grants to Local Educational Agencies $1.69M
84.367 Supporting Effective Instruction State Grants $822,961
84.425 Covid-19 Elementary and Secondary School Emergency Relief (esser Ii) Fund $765,392
84.027 Special Education_grants to States $754,106
84.424 Student Support and Academic Enrichment Program- Essa Title IV $548,437
10.555 Commodities (noncash) $531,729
84.287 Twenty-First Century Community Learning Centers $312,516
10.559 Summer Food Service Program for Children $280,021
10.582 Fresh Fruit and Vegetable Program $277,759
84.425 Covid-19 Arp-Elementary and Secondary School Emergency Relief (arp Esser) $263,743
10.555 Commodities- Dod (noncash) $254,880
84.048 Career and Technical Education -- Basic Grants to States $253,303
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $199,494
84.027 Covid-19 Special Education_grants to States $120,048
84.425 Covid-19 Governor's Emergency Education Relief (geer) Fund $81,785
10.579 School Lunch Equipment Grants Stabilization $81,522
84.425 Covid-19 Elementary and Secondary School Emergency Relief (esser) Fund $70,225
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $65,222
93.575 Covid-19 Child Care and Development Block Grant $60,538
84.369 Grants for State Assessments and Related Activities $49,041
93.575 Child Care and Development Block Grant $24,000
84.365 English Language Acquisition State Grants $23,676
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $17,929
84.425 Covid-19 Arp-Elementary and Secondary School Emergency Relief- Homeless Children and Youth $10,563
84.196 McKinney-Vento $6,697
10.649 Covid-19 Pandemic Ebt Administrative Costs $5,814
93.938 Cooperative Agreements to Support Comprehensive School Health Programs to Prevent the Spread of Hiv and Other Important Health Problems $639