Finding Text
2023-001: Internal Control Over Compliance of Special Tests and Provisions – Non-Profit School Food Service Accounts
Title and CFDA Number of the Federal Program: CFDA 10.553 School Breakfast Program, CFDA 10.555 National School Lunch Program, and 10.559 Summer Food Service Program for Children Year Finding Originated: 2022
Compliance Requirement: Special Tests and Provisions
Name of Federal Agency: Department of Education
Pass-through Agency: Louisiana Department of Education
Questioned Costs: No questioned costs noted.
Condition: There are not effective internal controls over the accounting of the school foodservice
program, as required by Uniform Guidance.
Criteria: The School must design and implement internal controls to provide reasonable assurance regarding the reliability and maintenance of recordkeeping for the school food service program.
Cause: Controls over the compliance requirement of special tests and provisions – non-profit school
food service accounts were not designed and implemented appropriately. Funds received and disbursed
for the food service program were comingled and not separately accounted for.
Effect: Lack of controls over this compliance requirement impacted compliance.
Recommendation: Management should use the food service bank account for all food service transactions. Specifically, funds received and disbursed for food service activities should be deposited directly into the food service bank account and likewise all expenses for food services
should be paid out of the food service bank account.
Management’s Corrective Action Plan: See page 32 for management’s corrective action plan