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1988-1990-FISCAL AUDITS AND REPORT OF EXAMINATION - MASHPEE INDIAN MUSEUM
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1988-1990-FISCAL AUDITS AND REPORT OF EXAMINATION - MASHPEE INDIAN MUSEUM
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e ■ <br /> DRA <br /> ti 1. During the school year 204 free lunches were given out in excess of the <br /> number of approved applications. These meals in excess of approved applications <br /> °;'::r <br /> esultedd in questioned costs of 5153. <br /> • <br /> 2. In four of the fifty-four days tested, the daily potential income <br /> chedule had errors in the recording of the amount of income received. The <br /> information from the daily potential income schedule is used to complete the Claim <br /> dor Reimbursements; thus errors on the daily schedule are carried over onto the <br /> k reporting of receipts for the Department of Nutrition. <br /> 3. Five of the days tested shoved small variances in the actual receipts <br /> collected as recorded on the daily potential income schedule and the amount of <br /> [ money included on the bank deposit slips and Schedule of Departmental Payments to <br /> '` the Treasurer. <br /> I <br /> Accurate accounting for the school lunch program is necessary to insure the <br /> i <br /> continued receipt of all allowable federal monies. <br /> DRAFT <br /> Recommendation <br /> We recommend the school consider implementing procedures to reconcile the <br /> cash register tapes vith actual cash on hand and tickets sold prior to the <br /> completion of the deposit slip. In addition, the information on the daily meals <br /> served count should be reconciled with the number of approved free and reduced <br /> meal applications and any excess meals served should.be investigated as to reason. <br /> E• Chapter I <br /> During the testing of the Chapter I program, the following exceptions were <br /> 'snoted <br /> regarding the school department's internal control procedures. One of the .� <br /> 'f, velve purchase requisitions tested did not contain an authorized signature. <br /> ight of the eleven payroll summary sheets did not have the preparers signature. <br /> . <br /> DRAFT <br /> 14 <br />
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