FAC Explorer

Finding 9036 (2023-001)

Material Weakness
Requirement
E
Questioned Costs
-
Year
2023
Accepted
2024-01-18
Audit: 12368
Organization: Bayfield School District (CO)
Auditor: Rubinbrown LLP

AI Summary

  • Core Issue: The District lacks documented internal controls for determining eligibility in Child Nutrition programs.
  • Impacted Requirements: This affects the accuracy and timeliness of eligibility determinations for program participants.
  • Recommended Follow-Up: Management should ensure that effective internal controls are consistently documented and implemented.

Finding Text

Eligibility Material Weakness, Internal Control Over Compliance Criteria: The Child Nutrition Cluster programs provide food related benefits to eligible children in public and summer programs. The District is responsible for determining the eligibility program participants based on the program requirements. Condition and Cause: The District did not have documented internal controls over the eligibility determinations for the period under audit. Effect: The District may not timely detect errors in eligibility determinations for program participants Questioned Costs: None Context: 60 participant eligibility determination were reviewed. Identification As A Repeat Finding: N/A Recommendation: We recommend that District management ensure effective internal controls are consistently documented. Views Of Responsible Officials And Planned Corrective Action: The District agrees with the finding and has put together a correction action plan for the finding. See corrective action plan included in this report.

Categories

Eligibility Material Weakness Reporting School Nutrition Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 9034 2023-001
    Material Weakness
  • 9035 2023-001
    Material Weakness
  • 9037 2023-001
    Material Weakness
  • 9038 2023-001
    Material Weakness
  • 9039 2023-001
    Material Weakness
  • 585476 2023-001
    Material Weakness
  • 585477 2023-001
    Material Weakness
  • 585478 2023-001
    Material Weakness
  • 585479 2023-001
    Material Weakness
  • 585480 2023-001
    Material Weakness
  • 585481 2023-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.048 Career and Technical Education -- Basic Grants to States $92,339
10.553 School Breakfast Program $79,865
84.425U Esser III Set Aside Early Service Educator Mentoring Program $40,826
10.555 National School Lunch Program $37,851
84.367 Improving Teacher Quality State Grants $37,435
84.425U Elementary and Secondary School Emergency Relief Fund III $32,190
84.425U Esser III 20% Learning Loss Set-Aside Supplemental $31,162
84.010 Title I Grants to Local Educational Agencies $25,000
84.060A Indian Education Grants to Local Education Agencies $16,000
84.424A Title IV Student Support $10,221
45.310 Grants to States $6,437
84.365 English Language Acquisition State Grants $3,950
84.425U Esser III Set Aside Supplemental $3,741
84.365A English Language Acquisition State Grants Set Aside $680
10.649 Pandemic Ebt Administrative Costs $628
10.185 Local Food for Schools (lfs) Cooperative $380