NORTHERN TIOGA SCHOOL DISTRICTLocal Government

Finding 2023-002 Reporting Child Nutrition Cluster – AL # 10.553/10.555/10.559 U. S. Department of Agriculture Passed through the Pennsylvania Department of Education Criteria: Pursuant to 2 CFR part 200 section 303 indicates that the District is responsible for establishing and maintaining effective internal control over the Federal award that provides reasonable assurance that the District is managing the Federal award in compliance with Federal statues, regulations and the terms and conditions of the Federal award. Condition: The monthly claim reports were not reviewed prior to submission for 3 of the 3 claims tested. However, for the 3 reports tested, the expenditures incurred were incurred prior to the draw down. Cause: It was noted the 2022/2023 school year, that there was not an adequate review process for amounts reported on the monthly claims report. Effect: The controls over reporting are not functioning as designed. Questioned Costs: None. Recommendation: The District should ensure that all submitted claims are reviewed before submission to the State. Management’s Response: The District agrees with the finding. The District has implemented additional procedures to ensure adequate review of the monthly claims reported on the monthly claims report.