Unified School District #250

Condition: The District's annual food service financial report filed with the Kansas Department of Education was materially incorrect. Revenues and expenditures were both overstated. The closing cash balance was understated. Criteria: The District should have internal controls in place to provide reasonable assuarance that required reporting in federal programs is timely and accurate. Cause: Financial information provided to the Food Service Director by accounting personnel for preparation of the reports was not accurate. Effect: The District's required financial reports on the Food Service Fund which includes the Child Nutrition Cluster wer incorrect. Corrections were made with the Kansas Department of Education in the next fiscal year. Recommendation: The Director of Business Operations should review the annual food service report and compare it to the general ledger for accuracy before the Food Service Director submits it to the Kansas Department of Education. Respone: The District agrees with the finding. The District's response is in the attached Corrective Action Plan.

USD #250 has implemented new procedures to ensure that information provided to the Food Service Director is correct. Personnel have been trained in the poper way to run reports under the District's accounting system. In addition, the Director of Business Operations will review the annual food service report prepared by the Food Service Director before it is submitted to the Kansas Department of Education.