VILLAGE TECH SCHOOLS

Finding 2025‐001: Reporting – Significant deficiency in internal controls over compliance. Child Nutrition Cluster, ALN 10.553/10.555Criteria: Section 200 of the Code of Federal Regulations requires recipients to implement robust internal controls to ensure compliance for all required reporting submissions. Condition: During reporting testing for federal grants, 4 out of 4 monthly claims for reimbursements did not have documented support of review and approval prior to the claim being submitted. Cause: The School did not have a standard procedure in place to document management’s review and approval for monthly claims for reimbursements. Effect: The Organization’s reporting of monthly claims for reimbursement are not fully documented in accordance with internal control procedures over compliance. Questioned Costs: None. Recommendation: Management should implement controls to ensure related documentation of approval for all monthly claims for reimbursement prior to submission.