Finding 8131 (2023-006)

-
Requirement
L
Questioned Costs
$1
Year
2023
Accepted
2024-01-10

AI Summary

  • Core Issue: The District reported incorrect meal counts on reimbursement claims for October 2022 and May 2023, leading to discrepancies with underlying records.
  • Impacted Requirements: Compliance with "L. Reporting" requires accurate record-keeping for grant claims, which was not met due to variances in reported meal counts.
  • Recommended Follow-Up: The District's business office should collaborate with the grant management coordinator to ensure proper documentation and reconciliation of monthly claims.

Finding Text

8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L. Reporting", requires the District to maintain accurate records for grant claims and be supported by underlying records. 9. Condition: During our testing of reimbursements, we noted that the District reported incorrect meal counts on their submitted reimbursement claim forms for the months of October 2022 and May 2023. We tested 2 months of reimbursement claims submitted by the District based on daily attendance records for breakfast and lunch. Of the 4 meal counts tested (2 months of breakfast and 2 months of lunch), we identified three variances where the count claimed for reimbursement did not agree to the underlying records per the school district. 10. Questioned Costs: $128. 11. Context: In the three instances where we noted errors, two of the variances resulted in the claim for reimbursement being lower than the underlying records maintained by the District of $1,167, which could lead to missed opportunities for funding. The third variance resulted in the claim for reimbursement being higher than the underlying records maintained by the District of 48 overclaimed meals, with an estimated dollar value of $128. The 2 months tested resulted in a net underclaimed value of $1,039 (calculated by reimbursable meal rates). 12. Effect: We were unable to determine if counts claimed were appropriate due to the claim count variances identified. 13. Cause: Policies and procedures were not followed for ensuring accurate records for grant claims are properly supported by underlying records (daily meal counts). 14. Recommendation: We recommend the District’s business office work in conjunction with the District’s grant management coordinator to ensure that supporting documentation is retained and reconciles to the respective monthly claims for reimbursement. 15. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.

Categories

Questioned Costs Cash Management Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $605,090
84.010 Title I Grants to Local Educational Agencies $568,848
84.027 Special Education_grants to States $290,969
10.553 School Breakfast Program $213,130
10.555 National School Lunch Program $45,059
93.778 Medical Assistance Program $42,089
84.367 Improving Teacher Quality State Grants $42,051
84.173 Special Education_preschool Grants $25,702
10.556 Special Milk Program for Children $1,488
10.649 Pandemic Ebt Administrative Costs $628
84.365 English Language Acquisition State Grants $440