Finding Text
2022-003 INTERNAL CONTROL OVER COMPLIANCE REQUIREMENTS
Federal Agency: Department of Agriculture
Federal Program or
Cluster: Child Nutrition Cluster
Assistance Listing
Number: 10.553, 10.555
Federal Award
Numbers and Years Award Period 7/1/2021-6/30/22: K397
Condition: The School uses a third party food service management company to oversee
all aspects of the food program at the School. The School did not not
provide detailed oversight and review of the food service management
company to verify that policies and procedures followed all applicable
compliance areas under the Uniform Guidance.
Criteria: The School must establish and maintain effective internal controls over
Federal awards, including oversight over third party contractors that provide
reasonable assurance that the non-Federal entity is managing Federal
awards in compliance with Federal statutes, regulations, and the terms and
conditions of the Federal award and 7 CFR Section 210.16.
Cause: The School was inattentive to all of the requirements in the Uniform
Guidance.
Effect: The absence of detailed oversight and review could result in noncompliance
with the terms of federal awards.
Recommendation: The School should document and adhere to written policies and procedures
that include oversight and detail review of third party food service
management companies and other third parties to verify the School is
following all current OMB requirements under the Uniform Guidance. This
oversight should be documented and revised as necessary.
Identification of
repeat findings: This finding is not a repeat finding.
View of Responsible
Officials and Planned
Corrective Actions:
Management agrees with the finding. The necessary written documentation
to comply will be prepared by December 31, 2024 as well as conducting
internal quarterly audits of the food service invoices.