Finding 963206 (2023-011)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-03-28

AI Summary

  • Core Issue: The Academy failed to submit May 2023 meal claims on time due to management transition, resulting in disallowed reimbursement.
  • Impacted Requirements: Compliance with MDE's requirement for timely meal claim submissions was not met.
  • Recommended Follow-Up: Establish a plan for timely submissions and ensure access to necessary accounts during management transitions.

Finding Text

Reporting Finding Type. Immaterial Noncompliance; Material Weakness in Internal Control over Compliance U.S. Department of Agriculture ‐ • Child Nutrition Cluster (ALN 10.553, 10.555, and 10.559); Passed through MDE; All project numbers Criteria. The Michigan Department of Education (MDE) requires that monthly meal claims be submitted for reimbursement in a timely manner. Condition. During our audit procedures over the Academy's procurement process, we noted that the Academy had not been reimbursed for its May 2023 meal claims. Cause. The Academy was in the process of transitioning its management team when the meal counts were due to be logged into the MDE website. As a result, the food service director was left without account access to log the meal claims. Upon having an account with MDE activated, the claims were submitted for reimbursement. But, the May 2023 meal claims were deemed late and reimbursement was disallowed. Effect. The Academy did not follow MDE's requirements to timely report the May 2023 meal claims and is in the process of appealing the forfeited reimbursement. Questioned Costs. No costs have been questioned as a result of this finding inasmuch as no disallowed costs were identified. Recommendation. We recommend that the Academy continue with its process of timely submitting meal claim data, and, establishing a transition and/or contingency plan should the need for new account access arise in future reporting periods.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 386732 2023-009
    Material Weakness
  • 386733 2023-009
    Material Weakness
  • 386734 2023-010
    Material Weakness
  • 386735 2023-011
    Material Weakness
  • 386736 2023-009
    Material Weakness
  • 386737 2023-009
    Material Weakness
  • 386738 2023-009
    Material Weakness
  • 386739 2023-009
    Material Weakness
  • 386740 2023-009
    Material Weakness
  • 386741 2023-009
    Material Weakness
  • 386742 2023-009
    Material Weakness
  • 386743 2023-009
    Material Weakness
  • 386744 2023-009
    Material Weakness
  • 386745 2023-009
    Material Weakness
  • 386746 2023-009
    Material Weakness
  • 386747 2023-009
    Material Weakness
  • 386748 2023-009
    Material Weakness
  • 386749 2023-009
    Material Weakness
  • 386750 2023-010
    Material Weakness
  • 386751 2023-010
    Material Weakness
  • 386752 2023-010
    Material Weakness
  • 386753 2023-010
    Material Weakness
  • 386754 2023-010
    Material Weakness
  • 386755 2023-010
    Material Weakness
  • 386756 2023-010
    Material Weakness
  • 386757 2023-010
    Material Weakness
  • 386758 2023-010
    Material Weakness
  • 386759 2023-010
    Material Weakness
  • 386760 2023-010
    Material Weakness
  • 386761 2023-011
    Material Weakness
  • 386762 2023-011
    Material Weakness
  • 386763 2023-011
    Material Weakness
  • 386764 2023-011
    Material Weakness
  • 386765 2023-011
    Material Weakness
  • 386766 2023-011
    Material Weakness
  • 386767 2023-011
    Material Weakness
  • 386768 2023-011
    Material Weakness
  • 386769 2023-011
    Material Weakness
  • 386770 2023-011
    Material Weakness
  • 386771 2023-011
    Material Weakness
  • 963174 2023-009
    Material Weakness
  • 963175 2023-009
    Material Weakness
  • 963176 2023-010
    Material Weakness
  • 963177 2023-011
    Material Weakness
  • 963178 2023-009
    Material Weakness
  • 963179 2023-009
    Material Weakness
  • 963180 2023-009
    Material Weakness
  • 963181 2023-009
    Material Weakness
  • 963182 2023-009
    Material Weakness
  • 963183 2023-009
    Material Weakness
  • 963184 2023-009
    Material Weakness
  • 963185 2023-009
    Material Weakness
  • 963186 2023-009
    Material Weakness
  • 963187 2023-009
    Material Weakness
  • 963188 2023-009
    Material Weakness
  • 963189 2023-009
    Material Weakness
  • 963190 2023-009
    Material Weakness
  • 963191 2023-009
    Material Weakness
  • 963192 2023-010
    Material Weakness
  • 963193 2023-010
    Material Weakness
  • 963194 2023-010
    Material Weakness
  • 963195 2023-010
    Material Weakness
  • 963196 2023-010
    Material Weakness
  • 963197 2023-010
    Material Weakness
  • 963198 2023-010
    Material Weakness
  • 963199 2023-010
    Material Weakness
  • 963200 2023-010
    Material Weakness
  • 963201 2023-010
    Material Weakness
  • 963202 2023-010
    Material Weakness
  • 963203 2023-011
    Material Weakness
  • 963204 2023-011
    Material Weakness
  • 963205 2023-011
    Material Weakness
  • 963207 2023-011
    Material Weakness
  • 963208 2023-011
    Material Weakness
  • 963209 2023-011
    Material Weakness
  • 963210 2023-011
    Material Weakness
  • 963211 2023-011
    Material Weakness
  • 963212 2023-011
    Material Weakness
  • 963213 2023-011
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.425 Esser II Formula $912,212
84.027 8013 - Idea Grants to States (2022-23) $340,930
10.555 National School Lunch Program (2022-23) $273,494
84.371 Miclsd Subgrantees $203,773
10.553 School Breakfast Program (2022-23) $139,040
84.010 Title I, Part A - Educationally Deprived 2223 $127,587
84.010 Title I, Part A - Educationally Deprived 2122 $117,532
84.010 6010 - Rag Funds $82,071
84.425 Arp/esser III Formula $57,026
10.555 National School Lunch Program (2021-22) $52,358
84.424 Title Iv, Part A 2223 $45,053
10.555 Entitlement Commodities - 2023 $44,089
10.553 School Breakfast Program (2021-22) $26,740
10.555 Supply Chain Assistance (2021-22) $18,924
84.173 8053 - Idea Preschool (2022-23) $17,239
10.555 Bonus Commodities - 2023 $11,512
10.555 Supply Chain Assistance (2022-23) $11,289
10.559 Sfsp Operating (2021-22) $9,548
10.558 Child and Adult Care Food Program (2022-23) $2,184
10.649 Pandemic Ebt Local Level Costs $628
93.778 22-23 Medicaid Outreach / Medicaid Cluster $199
84.424 Title Iv, Part A 2122 $160
10.558 Child and Adult Care Food Program (2021-22) $147
10.559 National School Lunch Program-Extended Sfsp (2021- $0
84.367 Title Ii, Part A - Improving Teacher Quality State Grants 2122 $0
84.425 Esser I Formula $0
84.425 Geer II Teacher & Support Staff Payments $0
84.027 8013 - Idea Grants to States (2021-22) $0