Finding Text
Finding No. 2023-003
Information on the Federal Program
Child Nutrition Cluster
National School Lunch Program Federal Assistance Listing No. 10.555
School Breakfast Program Federal Assistance Listing No. 10.553
Criteria or Specific Requirement
The Office of Management and Budget’s Matrix of Compliance Requirements identifies requirements addressed in the Compliance Supplement. One area addressed is special tests. Special tests must be properly completed with supporting documentation.
Condition
The documentation related to the School District's verification report was not available for audit.
Questioned Costs
N/A - None
Context
Although the School District filed their verification report, we were unable to perform procedures to ensure that the verification was done properly.
Effect or Potential Effect
The School District was not able to provide supporting documentation for the verification procedures they performed.
Cause
There was a change in management at the School District and the documentation could not be located.
Identification as a Repeat Finding
The condition did not exist in the immediately preceding fiscal year.
Recommendation
That the School District ensure that proper supporting documentation of income verification, as required by the Child Nutrition Cluster, is maintained.
View of Responsible Officials and Planned Corrective Action
The responsible officials agree with the finding and will address the matter as part of their corrective action plan.