FAC Explorer

Finding 635447 (2022-001)

-
Requirement
A
Questioned Costs
-
Year
2022
Accepted
2023-01-18
Audit: 56215
Organization: City of Brewer (ME)
Auditor: Runyon Kersteen Ouellette

AI Summary

  • Core Issue: Meal counts reported for federal subsidies were inaccurate due to clerical errors.
  • Impacted Requirements: Accurate meal counts are essential for proper federal subsidy calculations.
  • Recommended Follow-Up: Management should verify and recalculate meal count documentation from schools before submitting claims.

Finding Text

2022-001 ? U.S. Department of Agriculture, For the Period July 1, 2021 through June 30, 2022, Assistance Listing #10.553 ? #10.559 Child Nutrition Cluster Criteria: Accurate meal counts and reporting are required for the proper calculation of federal subsidy. Statement of Condition: During our testing of meal counts we noted numerous instances where meal counts did not tie to the amounts reported on claims forms. Cause: Clerical errors caused meal counts to be under or over-reported. Effect: The School Department received too little federal subsidy due to incorrect meal counts. Recommendation: Management should review and recalculate supporting documentation from the individual schools before including meal counts on monthly claim forms. Questioned Costs: None

Categories

Reporting School Nutrition Programs

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.425 Elementary and Secondary School Emergency Relief 3 - Covid $1.55M
84.425 Elementary and Secondary School Emergency Relief 2 - Covid $1.13M
10.555 National School Lunch Program $721,278
84.027 Special Education State Grants Individuals with Disabilities Act $372,305
84.010 Title Ia Disadvantaged $359,074
10.760 Water and Waste Disposal Systems for Rural Communities - 2018 $241,610
10.553 National School Lunch Program - Breakfast Program $97,823
84.425 Rethinking Responsive Education Ventures - Covid $75,695
84.367 Title Iia - Supporting Effective Instruction $70,670
97.044 Assistance to Firefighters Grant - Air Compressor $64,805
10.555 Food Donation Program $35,027
10.560 State Administrative Expenses for Child Nutrition $33,512
16.710 Public Safety Partnership and Community Policing Grants $31,854
10.555 National School Lunch Program - Healthy Meals $27,650
84.424 Title IV - Student Support and Academic Enrichment $27,547
84.027 Local Entitlement - Arp - Covid $22,656
84.425 Elementary and Secondary School Emergency Relief 2 - Learning Loss - Covid $12,940
84.425 Arp Homeless Children and Youth - Covid $12,247
97.067 Homeland Security Grant - Pd - Remote Surveillance Camera $12,114
66.468 Cgdwsrf - 2021 Water System Asset Security Grant $10,000
97.067 Homeland Security Grant - Pd - Preparedness and Response Training $6,750
84.358 Rural and Low Income $6,363
16.922 Equitable Sharing Program $5,366
66.468 Cgdwsrf - 2021 Capacity Development Grant $3,625
84.425 Elementary and Secondary School Emergency Relief 3 - Other - Covid $2,797
45.310 American Rescue Plan Act - Library - Covid $2,612
21.027 American Rescue Plan Act - Covid $2,600
16.034 Fy20 - Coronavirus Emergency Supplemental Fund - Covid $2,175
10.559 National School Lunch Program - Summer Food Service $1,741
10.664 Volunteer Fire Assistance Grant - 2021 $1,554
16.738 Edward Byrne Memorial Justice Assistance Grant Program $1,484
10.649 Pandemic Ebt Administrative Costs $1,228
66.468 Cgdwsrf - 2021 Source Water Protection Grant $1,212