Finding 963224 (2023-004)

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

AI Summary

  • Core Issue: Incomplete documentation for student eligibility in the Child Nutrition Cluster.
  • Impacted Requirements: Accurate eligibility documentation is essential for federal reporting.
  • Recommended Follow-Up: Implement a system to ensure all received documentation is properly filed and maintained.

Finding Text

2023-004 – 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: The School Unit did not maintain complete documentation to substantiate the eligibility status of all students. Criteria: Complete documentation is required to ensure accurate eligibility status is claimed on federal reports. Cause: The necessary form submitted by a student was misplaced after it was received by the School Unit. Effect: The meals claimed for the student(s) with missing applications may have been claimed at the incorrect reimbursement rate. In addition, the School Unit may have received more or less federal subsidy due to the improper classification. Recommendation: Management should ensure all documentation is filed and maintained after it is received. Questioned Costs: None

Categories

Cash Management Eligibility 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
  • 963221 2023-005
    Significant Deficiency
  • 963222 2023-004
    Significant Deficiency
  • 963223 2023-005
    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