Finding Text
The major federal program affected is the US Department of Agriculture national School Lunch Program. CFR Title 2 states that a non-federal entity must establish and maintain effective internal control over federal awards that provide reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and terms and conditoins of the federal award. A material weakness was reported fora lack of internal controls over the School District's federal awards for teh following compliance requirements: procurement, suspension and debarment. This is undesirabel from an internal control viewpoint and coud result in a loss of control over compliance. Internal controls are not adequately designed to prevent or detect noncompliance iwht the compliance requirements identified. Inadequate internal controls could adversely affect the School Districts ability to detect noncompliance that would be material in relation to federal programs in a timely manner by employees in the normal course of performing their assigned duties. We recommend the School Board take a more active role in the oversight of the School District's compliance with federal statues, regulations, and the terms and conditions of federal awards.