EIN: 756002076
UEI: NJQRM24QYS48
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 3, 2023. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by July 3, 2023 (1150 days ago).
What is a management decision? →Criteria - The District's internal control over financial reporting should ensure accurate claim reporting of the National School Breakfast/Lunch Program (NSBLP) meals on a monthly basis. Condition - The District's inadvertently requested meal reimbursements for May 2022 under both the Seamless Summer Option (SSO) and NSBLP thus duplicating the request. Cause - The District had staff turnover within the NSBLP and business office that affected the reporting process. Effect - Reimbursement revenue of $34,076 was received and recorded as revenue in the fiscal year ended August 31, 2022, thus overstating revenue in the NSBLP. An audit adjustment of this amount was proposed to reflect a payable back to TEA. TEA deducted the duplicate claim from the District?s September 2022 reimbursement claim. Recommendation - Once fully staffed, we recommend that the Chief Financial Officer (CFO) review all claim reimbursements and verify actual meal counts prior to claim submission by the cafeteria staff. Views of Responsible Officials and Planned Corrective Actions - Refer to the Corrective Action Plan prepared by District's management.
Show full finding ▾Hide full finding ▴Criteria - The District's internal control over financial reporting should ensure accurate claim reporting of the National School Breakfast/Lunch Program (NSBLP) meals on a monthly basis. Condition - The District's inadvertently requested meal reimbursements for May 2022 under both the Seamless Summer Option (SSO) and NSBLP thus duplicating the request. Cause - The District had staff turnover within the NSBLP and business office that affected the reporting process. Effect - Reimbursement revenue of $34,076 was received and recorded as revenue in the fiscal year ended August 31, 2022, thus overstating revenue in the NSBLP. An audit adjustment of this amount was proposed to reflect a payable back to TEA. TEA deducted the duplicate claim from the District?s September 2022 reimbursement claim. Recommendation - Once fully staffed, we recommend that the Chief Financial Officer (CFO) review all claim reimbursements and verify actual meal counts prior to claim submission by the cafeteria staff. Views of Responsible Officials and Planned Corrective Actions - Refer to the Corrective Action Plan prepared by District's management.
Millsap ISD will implement a system of internal controls to mitigate the possibly of claim duplication. The following are the steps Millsap ISD will implement. ? The Director of Child Nutrition will run the Monthly Claim report for each campus and a summary of the district for the month. ? The Director of Child Nutrition will review these reports for unreconciled meals, missing data, and possible errors. ? After review of the reports, the Director of Child Nutrition will enter the claim data by site, based on eligibility in TX-UNPS as it is reported in the Point of Sale (POS) system. As the Director of Child Nutrition enters and verifies the data for each site in the TX-UNPS claim system, the data is aggregated and will be verified for accuracy to the district summary report from the Point of Sale. ? The monthly claim report for the POS system will be printed, and attached to the claim for reimbursement summary showing site details from the TX-UNPS claim system. ? The Director of Child Nutrition will verify that the data entered for the Claim for Reimbursement match the data from the monthly claim report and sign off with date and time that it is correct. ? This document will be given to the CFO, who will verify it as well with signature, date, and time. ? If discrepancies are found, a revised claim may be filed with the state within 60 days of the last day of the claimed month.
Criteria - The District's internal control over financial reporting should ensure that reimbursement requests are supported by cumulative general ledger reports. Condition - The District's reporting process duplicated certain costs and over-reported expenditures by $54,010 on the final claim request made for the year ended August 31, 2022. Cause - The District had staff turnover within the business office that affected the reporting process. A cumulative general ledger report was not utilized to match up to the claim reimbursement request. Effect - The reimbursement grant reported an excess of revenues over expenditures of $34,059 after deduction of an additional $19,951 of expenditures incurred subsequent to the last expenditure reimbursement request for the year. A net audit adjustment of $34,059 was proposed to balance revenues with expenditures for the fiscal year ended August 31, 2022. Recommendation - We recommend that the CFO review all grant reimbursements and compare to cumulative general ledger reports. Furthermore, as part of the year end close out process, the CFO should ensure that any accruals, or deferrals, of revenue necessary to balance revenues with expenditures are posted. Views of Responsible Officials and Planned Corrective Actions - Refer to the Corrective Action Plan prepared by District's management.
Show full finding ▾Hide full finding ▴Criteria - The District's internal control over financial reporting should ensure that reimbursement requests are supported by cumulative general ledger reports. Condition - The District's reporting process duplicated certain costs and over-reported expenditures by $54,010 on the final claim request made for the year ended August 31, 2022. Cause - The District had staff turnover within the business office that affected the reporting process. A cumulative general ledger report was not utilized to match up to the claim reimbursement request. Effect - The reimbursement grant reported an excess of revenues over expenditures of $34,059 after deduction of an additional $19,951 of expenditures incurred subsequent to the last expenditure reimbursement request for the year. A net audit adjustment of $34,059 was proposed to balance revenues with expenditures for the fiscal year ended August 31, 2022. Recommendation - We recommend that the CFO review all grant reimbursements and compare to cumulative general ledger reports. Furthermore, as part of the year end close out process, the CFO should ensure that any accruals, or deferrals, of revenue necessary to balance revenues with expenditures are posted. Views of Responsible Officials and Planned Corrective Actions - Refer to the Corrective Action Plan prepared by District's management.
Millsap ISD will implement a system of internal controls to mitigate the possibility of claim duplication for all federal funding sources. The following are the steps Millsap ISD will implement. ? The CFO will keep track of expenses in all federal funds and will submit for reimbursement every quarter. ? Prior to requesting reimbursement, the CFO will print a year-to-date report from Ascender demonstrating quarterly expenses minus prior reimbursements. ? The total expense report, utilized to verify request for reimbursement, will be confirmed by the CFO and Assistant Superintendent with signatures, dates, and times. ? Upon verification, the CFO will request federal reimbursement. ? After receiving and posting requested funds, the CFO will compare expense and income on the as of date to confirm that more income than expenses have not been submitted for reimbursement.
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