Finding 963221 (2023-005)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-03-28
Audit: 299071
Organization: Regional School Unit No. 10 (ME)

AI Summary

  • Core Issue: Incorrect meal counts were reported for breakfast and lunch in October 2022 and February 2023 due to staff errors.
  • Impacted Requirements: Accurate meal reporting is essential for calculating federal subsidies, which were potentially overstated.
  • Recommended Follow-Up: Implement a review process involving a second employee to catch and correct errors before submission.

Finding Text

2023-005 – U.S. Department of Agriculture, For the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553-10.582 – Internal Control and Compliance over Child Nutrition Cluster Statement of Condition: During the months of October 2022 and February 2023, the School Unit reported incorrect meal counts for both breakfast and lunch for one of its schools. Criteria: Accurate meal counts and reporting are required for the proper calculation of federal subsidy. Cause: When preparing the monthly claim forms, ineligible meals were claimed due to staff errors, in addition to meals claimed that lacked supporting documentation. Effect: The total meal counts for the months of October 2022 and February 2023 were over-reported to the State of Maine. In addition, the School Unit may have received more federal subsidy due to the increased meal counts. Recommendation: Management should implement a review process by a second employee to ensure routine errors are corrected. Questioned Costs: None

Categories

Eligibility Reporting School Nutrition Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 386776 2023-004
    Significant Deficiency
  • 386777 2023-005
    Significant Deficiency
  • 386778 2023-004
    Significant Deficiency
  • 386779 2023-005
    Significant Deficiency
  • 386780 2023-004
    Significant Deficiency
  • 386781 2023-005
    Significant Deficiency
  • 386782 2023-004
    Significant Deficiency
  • 386783 2023-005
    Significant Deficiency
  • 386784 2023-004
    Significant Deficiency
  • 386785 2023-005
    Significant Deficiency
  • 386786 2023-004
    Significant Deficiency Repeat
  • 386787 2023-005
    Significant Deficiency Repeat
  • 386788 2023-003
    Significant Deficiency Repeat
  • 386789 2023-003
    Significant Deficiency Repeat
  • 386790 2023-003
    Significant Deficiency Repeat
  • 386791 2023-003
    Significant Deficiency Repeat
  • 386792 2023-003
    Significant Deficiency Repeat
  • 386793 2023-003
    Significant Deficiency Repeat
  • 963218 2023-004
    Significant Deficiency
  • 963219 2023-005
    Significant Deficiency
  • 963220 2023-004
    Significant Deficiency
  • 963222 2023-004
    Significant Deficiency
  • 963223 2023-005
    Significant Deficiency
  • 963224 2023-004
    Significant Deficiency
  • 963225 2023-005
    Significant Deficiency
  • 963226 2023-004
    Significant Deficiency
  • 963227 2023-005
    Significant Deficiency
  • 963228 2023-004
    Significant Deficiency Repeat
  • 963229 2023-005
    Significant Deficiency Repeat
  • 963230 2023-003
    Significant Deficiency Repeat
  • 963231 2023-003
    Significant Deficiency Repeat
  • 963232 2023-003
    Significant Deficiency Repeat
  • 963233 2023-003
    Significant Deficiency Repeat
  • 963234 2023-003
    Significant Deficiency Repeat
  • 963235 2023-003
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Elementary and Secondary School Emergency Relief 3 - Covid $2.28M
84.010 Title Ia Disadvantaged $1.07M
84.027 Local Entitlement $712,594
10.555 National School Lunch Program $672,229
10.553 National School Lunch Program - Breakfast Program $324,900
84.367 Title Iia - Supporting Effective Instruction $253,501
84.287 21st Century $251,827
10.555 National School Lunch Program - Donated Commodities $118,397
84.425 Elementary and Secondary School Emergency Relief 2 - Covid $108,942
10.582 Fresh Fruit and Vegetable Program $99,882
10.558 Child and Adult Care Food Program $76,610
84.425 Cares Governor's Emergency Education Relief Fund - Covid $73,491
84.027 Local Entitlement - Arp - Covid $57,735
10.555 Supply Chain Assistance $53,593
84.010 Title Ia - Program Improvement $51,915
84.425 Elementary and Secondary School Emergency Relief 2 - Learning Loss - Covid $30,143
10.855 Distance Learning and Telemedicine $26,000
10.559 National School Lunch Program - Summer Food Service $22,319
84.425 Homeless Children and Youth - Covid $18,235
84.173 Local Entitlement - Preschool Grants $12,939
10.446 Rural Community Development Imitative $9,713
84.173 Local Entitlement - Preschool Grants - Arp - Covid $9,269
84.358 Rural Low Income $6,587
10.649 Pandemic Ebt Administrative Costs: Snap $3,768
84.425 Elementary and Secondary School Emergency Relief 1 - Covid $2,306