FAC Explorer

Finding 949 (2023-002)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2023-10-31
Audit: 1794
Organization: Bullock Creek School District (MI)
Auditor: Roslund Prestage & Company PC

AI Summary

  • Core Issue: The District failed to conduct required annual on-site reviews for all lunch-serving sites.
  • Impacted Requirements: Compliance with annual review criteria for the Child Nutrition Cluster program was not met.
  • Recommended Follow-Up: The District should improve its on-site review process to ensure all reviews are completed and deficiencies are addressed promptly.

Finding Text

Finding 2023-002 – SPECIAL TESTS Type: Significant Deficiency in Internal Control / Noncompliance – On-Site Reviews Program: Child Nutrition Cluster (ALN 10.553 and 10.555) Condition: An on-site review was not completed for all sites in which lunches were served. Criteria: The District is required to complete an annual on-site review for all sites in which lunches are served. Cause: Management did not consistently follow established policy. Effect: On-site review required for a food serving location was not completed. In addition, non-compliance matters that may have been discovered during the on-site review may have been overlooked. Questioned Costs: None. Recommendation: We recommend that the District review their process for on-site reviews to ensure they are completed annually, that all requirements are met, and that deficiencies noted are addressed in a timely manner. Management’s Resp: We are in agreement with this finding.

Corrective Action Plan

October 24, 2023 Finding Number: 2023-002 – Significant Deficiency in Internal Control / Noncompliance – On-Site Reviews Condition: An on-site review was not completed for all sites in which lunches were served. Responsible Person: Kim Gagne – Director of Food Service Implementation Date: 10-24-2023 On-site reviews for Lunch and Breakfast are mapped out on the calendar to have completed by Kim Gagne before the due date of Feb 1st, for all 5 schools. This time line will give the time to make sure deficiencies are addressed and corrected. Sincerely, Stephen Grubaugh Director of Business Services

Categories

Questioned Costs School Nutrition Programs Significant Deficiency Internal Control / Segregation of Duties Special Tests & Provisions

Other Findings in this Audit

  • 950 2023-002
    Significant Deficiency
  • 951 2023-002
    Significant Deficiency
  • 952 2023-002
    Significant Deficiency
  • 953 2023-002
    Significant Deficiency
  • 954 2023-003
    Significant Deficiency
  • 955 2023-003
    Significant Deficiency
  • 956 2023-003
    Significant Deficiency
  • 957 2023-003
    Significant Deficiency
  • 958 2023-003
    Significant Deficiency
  • 959 2023-004
    Material Weakness Repeat
  • 960 2023-004
    Material Weakness Repeat
  • 961 2023-004
    Material Weakness Repeat
  • 962 2023-004
    Material Weakness Repeat
  • 963 2023-004
    Material Weakness Repeat
  • 577391 2023-002
    Significant Deficiency
  • 577392 2023-002
    Significant Deficiency
  • 577393 2023-002
    Significant Deficiency
  • 577394 2023-002
    Significant Deficiency
  • 577395 2023-002
    Significant Deficiency
  • 577396 2023-003
    Significant Deficiency
  • 577397 2023-003
    Significant Deficiency
  • 577398 2023-003
    Significant Deficiency
  • 577399 2023-003
    Significant Deficiency
  • 577400 2023-003
    Significant Deficiency
  • 577401 2023-004
    Material Weakness Repeat
  • 577402 2023-004
    Material Weakness Repeat
  • 577403 2023-004
    Material Weakness Repeat
  • 577404 2023-004
    Material Weakness Repeat
  • 577405 2023-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $498,750
84.010 Title I Grants to Local Educational Agencies $342,125
10.553 School Breakfast Program $171,345
84.367 Improving Teacher Quality State Grants $26,691
84.424 Student Support and Academic Enrichment Program $22,896
84.196 Education for Homeless Children and Youth $6,539
84.425 Education Stabilization Fund $1,980
10.649 Pandemic Ebt Administrative Costs $627