Finding #2023-002; Child Nutrition Cluster – CFDA Nos. 10.553 and 10.555; Year Ended June 30, 2023
CONDITION:
The District did not accurately report meals claims for reimbursements consistent with supporting documentation to ensure compliance with the Financial Reporting requirement regarding the claim process under the Child Nutrition Cluster’s Reporting section. The Food Service Director inaccurately reported meal counts for six months of claim reports during the 2022-23 school year.
CRITERIA:
In accordance with the Uniform Grant Guidance, United States Department of Agriculture, Child Nutrition Cluster, Part II, Section L., “Financial Reporting” section, each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Further, accurate records must be maintained justifying all meals claimed.
QUESTIONED COSTS:
None.
PROPER PERSPECTIVE:
Two monthly reimbursement claim reports (November 2022 and March 2023) were initially selected for testing in accordance with sampling guidance for small populations. The meals reported on the November 2022 reimbursement claims reported were understated. Due to identified error, the sample selected was expanded to test all submitted reimbursement claim reports. In total, errors in meals reported were identified on claim reports for six months resulting in unclaimed reimbursement of $8,776.
CAUSE:
The Food Service Director entered incorrect breakfast and/or lunch meals on the August, September, October and November 2022 and February and April 2023 claim reports.
EFFECT:
The effect of this deficiency resulted in unclaimed nutrition subsidies of $8,776.
RECOMMENDATION:
We recommend that the Food Service Director more closely review all meal count information entered for reimbursement prior to submitting each monthly claim to ensure accuracy and consistency with supporting documentation. We recommend that the Food Service Director review all monthly claims filed in fiscal year 2023-24 available for revisions to ensure reports were accurately filed. Further, we recommend that District management periodically monitor claim submissions for accuracy.
MANAGEMENT RESPONSE:
Management agrees with recommendations. The Food Service Director will develop a plan to review all submissions for claims to ensure accuracy and consistency with supporting documentation. The Food Service Director will review and revise, if necessary, any 2023-24 fiscal year monthly claims for accuracy. Management will periodically monitor claim submissions for accuracy.
Finding #2023-003; Child Nutrition Cluster – CFDA Nos. 10.553 and 10.555; Year Ended June 30, 2023
CONDITION:
The District did not accurately report meals claims for reimbursements consistent with supporting documentation to ensure compliance with the Financial Reporting requirement regarding the claim process under the Child Nutrition Cluster’s Reporting section. The Food Service Director inaccurately reported meal counts for six months of claim reports during the 2022-23 school year. Internal controls were not in place to identify and correct the errors in a timely manner.
CRITERIA:
Internal controls over federal programs are to be sufficient to ensure compliance with the Financial Reporting requirements under the Reporting section for the Child Nutrition Cluster.
CAUSE:
The Food Service Director entered incorrect breakfast and/or lunch meals on the August, September, October and November 2022 and February and April 2023 claim reports. Monitoring procedures were not in place to identify and correct these errors in a timely manner.
EFFECT:
The internal control deficiency resulted in a failure to properly report meal counts for six months of claim reports during the 2022-23 school year.
RECOMMENDATION:
We recommend that the Food Service Director more closely review all meal count information entered for reimbursement prior to submitting each monthly claim to ensure accuracy and consistency with supporting documentation. We recommend that the Food Service Director review all monthly claims filed in fiscal year 2023-24 available for revisions to ensure reports were accurately filed. Further, we recommend that District management implement control activities to ensure periodic monitoring of claim submissions for accuracy.
MANAGEMENT RESPONSE:
Management agrees with recommendations. The Food Service Director will develop a plan to review all submissions for claims to ensure accuracy and consistency with supporting documentation. The Food Service Director will review and revise, if necessary, any 2023-24 fiscal year monthly claims for accuracy. Management will ensure periodic monitoring of claim submissions for accuracy.
Finding #2023-002; Child Nutrition Cluster – CFDA Nos. 10.553 and 10.555; Year Ended June 30, 2023
CONDITION:
The District did not accurately report meals claims for reimbursements consistent with supporting documentation to ensure compliance with the Financial Reporting requirement regarding the claim process under the Child Nutrition Cluster’s Reporting section. The Food Service Director inaccurately reported meal counts for six months of claim reports during the 2022-23 school year.
CRITERIA:
In accordance with the Uniform Grant Guidance, United States Department of Agriculture, Child Nutrition Cluster, Part II, Section L., “Financial Reporting” section, each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Further, accurate records must be maintained justifying all meals claimed.
QUESTIONED COSTS:
None.
PROPER PERSPECTIVE:
Two monthly reimbursement claim reports (November 2022 and March 2023) were initially selected for testing in accordance with sampling guidance for small populations. The meals reported on the November 2022 reimbursement claims reported were understated. Due to identified error, the sample selected was expanded to test all submitted reimbursement claim reports. In total, errors in meals reported were identified on claim reports for six months resulting in unclaimed reimbursement of $8,776.
CAUSE:
The Food Service Director entered incorrect breakfast and/or lunch meals on the August, September, October and November 2022 and February and April 2023 claim reports.
EFFECT:
The effect of this deficiency resulted in unclaimed nutrition subsidies of $8,776.
RECOMMENDATION:
We recommend that the Food Service Director more closely review all meal count information entered for reimbursement prior to submitting each monthly claim to ensure accuracy and consistency with supporting documentation. We recommend that the Food Service Director review all monthly claims filed in fiscal year 2023-24 available for revisions to ensure reports were accurately filed. Further, we recommend that District management periodically monitor claim submissions for accuracy.
MANAGEMENT RESPONSE:
Management agrees with recommendations. The Food Service Director will develop a plan to review all submissions for claims to ensure accuracy and consistency with supporting documentation. The Food Service Director will review and revise, if necessary, any 2023-24 fiscal year monthly claims for accuracy. Management will periodically monitor claim submissions for accuracy.
Finding #2023-003; Child Nutrition Cluster – CFDA Nos. 10.553 and 10.555; Year Ended June 30, 2023
CONDITION:
The District did not accurately report meals claims for reimbursements consistent with supporting documentation to ensure compliance with the Financial Reporting requirement regarding the claim process under the Child Nutrition Cluster’s Reporting section. The Food Service Director inaccurately reported meal counts for six months of claim reports during the 2022-23 school year. Internal controls were not in place to identify and correct the errors in a timely manner.
CRITERIA:
Internal controls over federal programs are to be sufficient to ensure compliance with the Financial Reporting requirements under the Reporting section for the Child Nutrition Cluster.
CAUSE:
The Food Service Director entered incorrect breakfast and/or lunch meals on the August, September, October and November 2022 and February and April 2023 claim reports. Monitoring procedures were not in place to identify and correct these errors in a timely manner.
EFFECT:
The internal control deficiency resulted in a failure to properly report meal counts for six months of claim reports during the 2022-23 school year.
RECOMMENDATION:
We recommend that the Food Service Director more closely review all meal count information entered for reimbursement prior to submitting each monthly claim to ensure accuracy and consistency with supporting documentation. We recommend that the Food Service Director review all monthly claims filed in fiscal year 2023-24 available for revisions to ensure reports were accurately filed. Further, we recommend that District management implement control activities to ensure periodic monitoring of claim submissions for accuracy.
MANAGEMENT RESPONSE:
Management agrees with recommendations. The Food Service Director will develop a plan to review all submissions for claims to ensure accuracy and consistency with supporting documentation. The Food Service Director will review and revise, if necessary, any 2023-24 fiscal year monthly claims for accuracy. Management will ensure periodic monitoring of claim submissions for accuracy.
Finding #2023-002; Child Nutrition Cluster – CFDA Nos. 10.553 and 10.555; Year Ended June 30, 2023
CONDITION:
The District did not accurately report meals claims for reimbursements consistent with supporting documentation to ensure compliance with the Financial Reporting requirement regarding the claim process under the Child Nutrition Cluster’s Reporting section. The Food Service Director inaccurately reported meal counts for six months of claim reports during the 2022-23 school year.
CRITERIA:
In accordance with the Uniform Grant Guidance, United States Department of Agriculture, Child Nutrition Cluster, Part II, Section L., “Financial Reporting” section, each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Further, accurate records must be maintained justifying all meals claimed.
QUESTIONED COSTS:
None.
PROPER PERSPECTIVE:
Two monthly reimbursement claim reports (November 2022 and March 2023) were initially selected for testing in accordance with sampling guidance for small populations. The meals reported on the November 2022 reimbursement claims reported were understated. Due to identified error, the sample selected was expanded to test all submitted reimbursement claim reports. In total, errors in meals reported were identified on claim reports for six months resulting in unclaimed reimbursement of $8,776.
CAUSE:
The Food Service Director entered incorrect breakfast and/or lunch meals on the August, September, October and November 2022 and February and April 2023 claim reports.
EFFECT:
The effect of this deficiency resulted in unclaimed nutrition subsidies of $8,776.
RECOMMENDATION:
We recommend that the Food Service Director more closely review all meal count information entered for reimbursement prior to submitting each monthly claim to ensure accuracy and consistency with supporting documentation. We recommend that the Food Service Director review all monthly claims filed in fiscal year 2023-24 available for revisions to ensure reports were accurately filed. Further, we recommend that District management periodically monitor claim submissions for accuracy.
MANAGEMENT RESPONSE:
Management agrees with recommendations. The Food Service Director will develop a plan to review all submissions for claims to ensure accuracy and consistency with supporting documentation. The Food Service Director will review and revise, if necessary, any 2023-24 fiscal year monthly claims for accuracy. Management will periodically monitor claim submissions for accuracy.
Finding #2023-003; Child Nutrition Cluster – CFDA Nos. 10.553 and 10.555; Year Ended June 30, 2023
CONDITION:
The District did not accurately report meals claims for reimbursements consistent with supporting documentation to ensure compliance with the Financial Reporting requirement regarding the claim process under the Child Nutrition Cluster’s Reporting section. The Food Service Director inaccurately reported meal counts for six months of claim reports during the 2022-23 school year. Internal controls were not in place to identify and correct the errors in a timely manner.
CRITERIA:
Internal controls over federal programs are to be sufficient to ensure compliance with the Financial Reporting requirements under the Reporting section for the Child Nutrition Cluster.
CAUSE:
The Food Service Director entered incorrect breakfast and/or lunch meals on the August, September, October and November 2022 and February and April 2023 claim reports. Monitoring procedures were not in place to identify and correct these errors in a timely manner.
EFFECT:
The internal control deficiency resulted in a failure to properly report meal counts for six months of claim reports during the 2022-23 school year.
RECOMMENDATION:
We recommend that the Food Service Director more closely review all meal count information entered for reimbursement prior to submitting each monthly claim to ensure accuracy and consistency with supporting documentation. We recommend that the Food Service Director review all monthly claims filed in fiscal year 2023-24 available for revisions to ensure reports were accurately filed. Further, we recommend that District management implement control activities to ensure periodic monitoring of claim submissions for accuracy.
MANAGEMENT RESPONSE:
Management agrees with recommendations. The Food Service Director will develop a plan to review all submissions for claims to ensure accuracy and consistency with supporting documentation. The Food Service Director will review and revise, if necessary, any 2023-24 fiscal year monthly claims for accuracy. Management will ensure periodic monitoring of claim submissions for accuracy.
Finding #2023-002; Child Nutrition Cluster – CFDA Nos. 10.553 and 10.555; Year Ended June 30, 2023
CONDITION:
The District did not accurately report meals claims for reimbursements consistent with supporting documentation to ensure compliance with the Financial Reporting requirement regarding the claim process under the Child Nutrition Cluster’s Reporting section. The Food Service Director inaccurately reported meal counts for six months of claim reports during the 2022-23 school year.
CRITERIA:
In accordance with the Uniform Grant Guidance, United States Department of Agriculture, Child Nutrition Cluster, Part II, Section L., “Financial Reporting” section, each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Further, accurate records must be maintained justifying all meals claimed.
QUESTIONED COSTS:
None.
PROPER PERSPECTIVE:
Two monthly reimbursement claim reports (November 2022 and March 2023) were initially selected for testing in accordance with sampling guidance for small populations. The meals reported on the November 2022 reimbursement claims reported were understated. Due to identified error, the sample selected was expanded to test all submitted reimbursement claim reports. In total, errors in meals reported were identified on claim reports for six months resulting in unclaimed reimbursement of $8,776.
CAUSE:
The Food Service Director entered incorrect breakfast and/or lunch meals on the August, September, October and November 2022 and February and April 2023 claim reports.
EFFECT:
The effect of this deficiency resulted in unclaimed nutrition subsidies of $8,776.
RECOMMENDATION:
We recommend that the Food Service Director more closely review all meal count information entered for reimbursement prior to submitting each monthly claim to ensure accuracy and consistency with supporting documentation. We recommend that the Food Service Director review all monthly claims filed in fiscal year 2023-24 available for revisions to ensure reports were accurately filed. Further, we recommend that District management periodically monitor claim submissions for accuracy.
MANAGEMENT RESPONSE:
Management agrees with recommendations. The Food Service Director will develop a plan to review all submissions for claims to ensure accuracy and consistency with supporting documentation. The Food Service Director will review and revise, if necessary, any 2023-24 fiscal year monthly claims for accuracy. Management will periodically monitor claim submissions for accuracy.
Finding #2023-003; Child Nutrition Cluster – CFDA Nos. 10.553 and 10.555; Year Ended June 30, 2023
CONDITION:
The District did not accurately report meals claims for reimbursements consistent with supporting documentation to ensure compliance with the Financial Reporting requirement regarding the claim process under the Child Nutrition Cluster’s Reporting section. The Food Service Director inaccurately reported meal counts for six months of claim reports during the 2022-23 school year. Internal controls were not in place to identify and correct the errors in a timely manner.
CRITERIA:
Internal controls over federal programs are to be sufficient to ensure compliance with the Financial Reporting requirements under the Reporting section for the Child Nutrition Cluster.
CAUSE:
The Food Service Director entered incorrect breakfast and/or lunch meals on the August, September, October and November 2022 and February and April 2023 claim reports. Monitoring procedures were not in place to identify and correct these errors in a timely manner.
EFFECT:
The internal control deficiency resulted in a failure to properly report meal counts for six months of claim reports during the 2022-23 school year.
RECOMMENDATION:
We recommend that the Food Service Director more closely review all meal count information entered for reimbursement prior to submitting each monthly claim to ensure accuracy and consistency with supporting documentation. We recommend that the Food Service Director review all monthly claims filed in fiscal year 2023-24 available for revisions to ensure reports were accurately filed. Further, we recommend that District management implement control activities to ensure periodic monitoring of claim submissions for accuracy.
MANAGEMENT RESPONSE:
Management agrees with recommendations. The Food Service Director will develop a plan to review all submissions for claims to ensure accuracy and consistency with supporting documentation. The Food Service Director will review and revise, if necessary, any 2023-24 fiscal year monthly claims for accuracy. Management will ensure periodic monitoring of claim submissions for accuracy.
Finding #2023-002; Child Nutrition Cluster – CFDA Nos. 10.553 and 10.555; Year Ended June 30, 2023
CONDITION:
The District did not accurately report meals claims for reimbursements consistent with supporting documentation to ensure compliance with the Financial Reporting requirement regarding the claim process under the Child Nutrition Cluster’s Reporting section. The Food Service Director inaccurately reported meal counts for six months of claim reports during the 2022-23 school year.
CRITERIA:
In accordance with the Uniform Grant Guidance, United States Department of Agriculture, Child Nutrition Cluster, Part II, Section L., “Financial Reporting” section, each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Further, accurate records must be maintained justifying all meals claimed.
QUESTIONED COSTS:
None.
PROPER PERSPECTIVE:
Two monthly reimbursement claim reports (November 2022 and March 2023) were initially selected for testing in accordance with sampling guidance for small populations. The meals reported on the November 2022 reimbursement claims reported were understated. Due to identified error, the sample selected was expanded to test all submitted reimbursement claim reports. In total, errors in meals reported were identified on claim reports for six months resulting in unclaimed reimbursement of $8,776.
CAUSE:
The Food Service Director entered incorrect breakfast and/or lunch meals on the August, September, October and November 2022 and February and April 2023 claim reports.
EFFECT:
The effect of this deficiency resulted in unclaimed nutrition subsidies of $8,776.
RECOMMENDATION:
We recommend that the Food Service Director more closely review all meal count information entered for reimbursement prior to submitting each monthly claim to ensure accuracy and consistency with supporting documentation. We recommend that the Food Service Director review all monthly claims filed in fiscal year 2023-24 available for revisions to ensure reports were accurately filed. Further, we recommend that District management periodically monitor claim submissions for accuracy.
MANAGEMENT RESPONSE:
Management agrees with recommendations. The Food Service Director will develop a plan to review all submissions for claims to ensure accuracy and consistency with supporting documentation. The Food Service Director will review and revise, if necessary, any 2023-24 fiscal year monthly claims for accuracy. Management will periodically monitor claim submissions for accuracy.
Finding #2023-003; Child Nutrition Cluster – CFDA Nos. 10.553 and 10.555; Year Ended June 30, 2023
CONDITION:
The District did not accurately report meals claims for reimbursements consistent with supporting documentation to ensure compliance with the Financial Reporting requirement regarding the claim process under the Child Nutrition Cluster’s Reporting section. The Food Service Director inaccurately reported meal counts for six months of claim reports during the 2022-23 school year. Internal controls were not in place to identify and correct the errors in a timely manner.
CRITERIA:
Internal controls over federal programs are to be sufficient to ensure compliance with the Financial Reporting requirements under the Reporting section for the Child Nutrition Cluster.
CAUSE:
The Food Service Director entered incorrect breakfast and/or lunch meals on the August, September, October and November 2022 and February and April 2023 claim reports. Monitoring procedures were not in place to identify and correct these errors in a timely manner.
EFFECT:
The internal control deficiency resulted in a failure to properly report meal counts for six months of claim reports during the 2022-23 school year.
RECOMMENDATION:
We recommend that the Food Service Director more closely review all meal count information entered for reimbursement prior to submitting each monthly claim to ensure accuracy and consistency with supporting documentation. We recommend that the Food Service Director review all monthly claims filed in fiscal year 2023-24 available for revisions to ensure reports were accurately filed. Further, we recommend that District management implement control activities to ensure periodic monitoring of claim submissions for accuracy.
MANAGEMENT RESPONSE:
Management agrees with recommendations. The Food Service Director will develop a plan to review all submissions for claims to ensure accuracy and consistency with supporting documentation. The Food Service Director will review and revise, if necessary, any 2023-24 fiscal year monthly claims for accuracy. Management will ensure periodic monitoring of claim submissions for accuracy.
Finding #2023-002; Child Nutrition Cluster – CFDA Nos. 10.553 and 10.555; Year Ended June 30, 2023
CONDITION:
The District did not accurately report meals claims for reimbursements consistent with supporting documentation to ensure compliance with the Financial Reporting requirement regarding the claim process under the Child Nutrition Cluster’s Reporting section. The Food Service Director inaccurately reported meal counts for six months of claim reports during the 2022-23 school year.
CRITERIA:
In accordance with the Uniform Grant Guidance, United States Department of Agriculture, Child Nutrition Cluster, Part II, Section L., “Financial Reporting” section, each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Further, accurate records must be maintained justifying all meals claimed.
QUESTIONED COSTS:
None.
PROPER PERSPECTIVE:
Two monthly reimbursement claim reports (November 2022 and March 2023) were initially selected for testing in accordance with sampling guidance for small populations. The meals reported on the November 2022 reimbursement claims reported were understated. Due to identified error, the sample selected was expanded to test all submitted reimbursement claim reports. In total, errors in meals reported were identified on claim reports for six months resulting in unclaimed reimbursement of $8,776.
CAUSE:
The Food Service Director entered incorrect breakfast and/or lunch meals on the August, September, October and November 2022 and February and April 2023 claim reports.
EFFECT:
The effect of this deficiency resulted in unclaimed nutrition subsidies of $8,776.
RECOMMENDATION:
We recommend that the Food Service Director more closely review all meal count information entered for reimbursement prior to submitting each monthly claim to ensure accuracy and consistency with supporting documentation. We recommend that the Food Service Director review all monthly claims filed in fiscal year 2023-24 available for revisions to ensure reports were accurately filed. Further, we recommend that District management periodically monitor claim submissions for accuracy.
MANAGEMENT RESPONSE:
Management agrees with recommendations. The Food Service Director will develop a plan to review all submissions for claims to ensure accuracy and consistency with supporting documentation. The Food Service Director will review and revise, if necessary, any 2023-24 fiscal year monthly claims for accuracy. Management will periodically monitor claim submissions for accuracy.
Finding #2023-003; Child Nutrition Cluster – CFDA Nos. 10.553 and 10.555; Year Ended June 30, 2023
CONDITION:
The District did not accurately report meals claims for reimbursements consistent with supporting documentation to ensure compliance with the Financial Reporting requirement regarding the claim process under the Child Nutrition Cluster’s Reporting section. The Food Service Director inaccurately reported meal counts for six months of claim reports during the 2022-23 school year. Internal controls were not in place to identify and correct the errors in a timely manner.
CRITERIA:
Internal controls over federal programs are to be sufficient to ensure compliance with the Financial Reporting requirements under the Reporting section for the Child Nutrition Cluster.
CAUSE:
The Food Service Director entered incorrect breakfast and/or lunch meals on the August, September, October and November 2022 and February and April 2023 claim reports. Monitoring procedures were not in place to identify and correct these errors in a timely manner.
EFFECT:
The internal control deficiency resulted in a failure to properly report meal counts for six months of claim reports during the 2022-23 school year.
RECOMMENDATION:
We recommend that the Food Service Director more closely review all meal count information entered for reimbursement prior to submitting each monthly claim to ensure accuracy and consistency with supporting documentation. We recommend that the Food Service Director review all monthly claims filed in fiscal year 2023-24 available for revisions to ensure reports were accurately filed. Further, we recommend that District management implement control activities to ensure periodic monitoring of claim submissions for accuracy.
MANAGEMENT RESPONSE:
Management agrees with recommendations. The Food Service Director will develop a plan to review all submissions for claims to ensure accuracy and consistency with supporting documentation. The Food Service Director will review and revise, if necessary, any 2023-24 fiscal year monthly claims for accuracy. Management will ensure periodic monitoring of claim submissions for accuracy.
Finding #2023-002; Child Nutrition Cluster – CFDA Nos. 10.553 and 10.555; Year Ended June 30, 2023
CONDITION:
The District did not accurately report meals claims for reimbursements consistent with supporting documentation to ensure compliance with the Financial Reporting requirement regarding the claim process under the Child Nutrition Cluster’s Reporting section. The Food Service Director inaccurately reported meal counts for six months of claim reports during the 2022-23 school year.
CRITERIA:
In accordance with the Uniform Grant Guidance, United States Department of Agriculture, Child Nutrition Cluster, Part II, Section L., “Financial Reporting” section, each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Further, accurate records must be maintained justifying all meals claimed.
QUESTIONED COSTS:
None.
PROPER PERSPECTIVE:
Two monthly reimbursement claim reports (November 2022 and March 2023) were initially selected for testing in accordance with sampling guidance for small populations. The meals reported on the November 2022 reimbursement claims reported were understated. Due to identified error, the sample selected was expanded to test all submitted reimbursement claim reports. In total, errors in meals reported were identified on claim reports for six months resulting in unclaimed reimbursement of $8,776.
CAUSE:
The Food Service Director entered incorrect breakfast and/or lunch meals on the August, September, October and November 2022 and February and April 2023 claim reports.
EFFECT:
The effect of this deficiency resulted in unclaimed nutrition subsidies of $8,776.
RECOMMENDATION:
We recommend that the Food Service Director more closely review all meal count information entered for reimbursement prior to submitting each monthly claim to ensure accuracy and consistency with supporting documentation. We recommend that the Food Service Director review all monthly claims filed in fiscal year 2023-24 available for revisions to ensure reports were accurately filed. Further, we recommend that District management periodically monitor claim submissions for accuracy.
MANAGEMENT RESPONSE:
Management agrees with recommendations. The Food Service Director will develop a plan to review all submissions for claims to ensure accuracy and consistency with supporting documentation. The Food Service Director will review and revise, if necessary, any 2023-24 fiscal year monthly claims for accuracy. Management will periodically monitor claim submissions for accuracy.
Finding #2023-003; Child Nutrition Cluster – CFDA Nos. 10.553 and 10.555; Year Ended June 30, 2023
CONDITION:
The District did not accurately report meals claims for reimbursements consistent with supporting documentation to ensure compliance with the Financial Reporting requirement regarding the claim process under the Child Nutrition Cluster’s Reporting section. The Food Service Director inaccurately reported meal counts for six months of claim reports during the 2022-23 school year. Internal controls were not in place to identify and correct the errors in a timely manner.
CRITERIA:
Internal controls over federal programs are to be sufficient to ensure compliance with the Financial Reporting requirements under the Reporting section for the Child Nutrition Cluster.
CAUSE:
The Food Service Director entered incorrect breakfast and/or lunch meals on the August, September, October and November 2022 and February and April 2023 claim reports. Monitoring procedures were not in place to identify and correct these errors in a timely manner.
EFFECT:
The internal control deficiency resulted in a failure to properly report meal counts for six months of claim reports during the 2022-23 school year.
RECOMMENDATION:
We recommend that the Food Service Director more closely review all meal count information entered for reimbursement prior to submitting each monthly claim to ensure accuracy and consistency with supporting documentation. We recommend that the Food Service Director review all monthly claims filed in fiscal year 2023-24 available for revisions to ensure reports were accurately filed. Further, we recommend that District management implement control activities to ensure periodic monitoring of claim submissions for accuracy.
MANAGEMENT RESPONSE:
Management agrees with recommendations. The Food Service Director will develop a plan to review all submissions for claims to ensure accuracy and consistency with supporting documentation. The Food Service Director will review and revise, if necessary, any 2023-24 fiscal year monthly claims for accuracy. Management will ensure periodic monitoring of claim submissions for accuracy.
Finding #2023-002; Child Nutrition Cluster – CFDA Nos. 10.553 and 10.555; Year Ended June 30, 2023
CONDITION:
The District did not accurately report meals claims for reimbursements consistent with supporting documentation to ensure compliance with the Financial Reporting requirement regarding the claim process under the Child Nutrition Cluster’s Reporting section. The Food Service Director inaccurately reported meal counts for six months of claim reports during the 2022-23 school year.
CRITERIA:
In accordance with the Uniform Grant Guidance, United States Department of Agriculture, Child Nutrition Cluster, Part II, Section L., “Financial Reporting” section, each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Further, accurate records must be maintained justifying all meals claimed.
QUESTIONED COSTS:
None.
PROPER PERSPECTIVE:
Two monthly reimbursement claim reports (November 2022 and March 2023) were initially selected for testing in accordance with sampling guidance for small populations. The meals reported on the November 2022 reimbursement claims reported were understated. Due to identified error, the sample selected was expanded to test all submitted reimbursement claim reports. In total, errors in meals reported were identified on claim reports for six months resulting in unclaimed reimbursement of $8,776.
CAUSE:
The Food Service Director entered incorrect breakfast and/or lunch meals on the August, September, October and November 2022 and February and April 2023 claim reports.
EFFECT:
The effect of this deficiency resulted in unclaimed nutrition subsidies of $8,776.
RECOMMENDATION:
We recommend that the Food Service Director more closely review all meal count information entered for reimbursement prior to submitting each monthly claim to ensure accuracy and consistency with supporting documentation. We recommend that the Food Service Director review all monthly claims filed in fiscal year 2023-24 available for revisions to ensure reports were accurately filed. Further, we recommend that District management periodically monitor claim submissions for accuracy.
MANAGEMENT RESPONSE:
Management agrees with recommendations. The Food Service Director will develop a plan to review all submissions for claims to ensure accuracy and consistency with supporting documentation. The Food Service Director will review and revise, if necessary, any 2023-24 fiscal year monthly claims for accuracy. Management will periodically monitor claim submissions for accuracy.
Finding #2023-003; Child Nutrition Cluster – CFDA Nos. 10.553 and 10.555; Year Ended June 30, 2023
CONDITION:
The District did not accurately report meals claims for reimbursements consistent with supporting documentation to ensure compliance with the Financial Reporting requirement regarding the claim process under the Child Nutrition Cluster’s Reporting section. The Food Service Director inaccurately reported meal counts for six months of claim reports during the 2022-23 school year. Internal controls were not in place to identify and correct the errors in a timely manner.
CRITERIA:
Internal controls over federal programs are to be sufficient to ensure compliance with the Financial Reporting requirements under the Reporting section for the Child Nutrition Cluster.
CAUSE:
The Food Service Director entered incorrect breakfast and/or lunch meals on the August, September, October and November 2022 and February and April 2023 claim reports. Monitoring procedures were not in place to identify and correct these errors in a timely manner.
EFFECT:
The internal control deficiency resulted in a failure to properly report meal counts for six months of claim reports during the 2022-23 school year.
RECOMMENDATION:
We recommend that the Food Service Director more closely review all meal count information entered for reimbursement prior to submitting each monthly claim to ensure accuracy and consistency with supporting documentation. We recommend that the Food Service Director review all monthly claims filed in fiscal year 2023-24 available for revisions to ensure reports were accurately filed. Further, we recommend that District management implement control activities to ensure periodic monitoring of claim submissions for accuracy.
MANAGEMENT RESPONSE:
Management agrees with recommendations. The Food Service Director will develop a plan to review all submissions for claims to ensure accuracy and consistency with supporting documentation. The Food Service Director will review and revise, if necessary, any 2023-24 fiscal year monthly claims for accuracy. Management will ensure periodic monitoring of claim submissions for accuracy.
Finding #2023-002; Child Nutrition Cluster – CFDA Nos. 10.553 and 10.555; Year Ended June 30, 2023
CONDITION:
The District did not accurately report meals claims for reimbursements consistent with supporting documentation to ensure compliance with the Financial Reporting requirement regarding the claim process under the Child Nutrition Cluster’s Reporting section. The Food Service Director inaccurately reported meal counts for six months of claim reports during the 2022-23 school year.
CRITERIA:
In accordance with the Uniform Grant Guidance, United States Department of Agriculture, Child Nutrition Cluster, Part II, Section L., “Financial Reporting” section, each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Further, accurate records must be maintained justifying all meals claimed.
QUESTIONED COSTS:
None.
PROPER PERSPECTIVE:
Two monthly reimbursement claim reports (November 2022 and March 2023) were initially selected for testing in accordance with sampling guidance for small populations. The meals reported on the November 2022 reimbursement claims reported were understated. Due to identified error, the sample selected was expanded to test all submitted reimbursement claim reports. In total, errors in meals reported were identified on claim reports for six months resulting in unclaimed reimbursement of $8,776.
CAUSE:
The Food Service Director entered incorrect breakfast and/or lunch meals on the August, September, October and November 2022 and February and April 2023 claim reports.
EFFECT:
The effect of this deficiency resulted in unclaimed nutrition subsidies of $8,776.
RECOMMENDATION:
We recommend that the Food Service Director more closely review all meal count information entered for reimbursement prior to submitting each monthly claim to ensure accuracy and consistency with supporting documentation. We recommend that the Food Service Director review all monthly claims filed in fiscal year 2023-24 available for revisions to ensure reports were accurately filed. Further, we recommend that District management periodically monitor claim submissions for accuracy.
MANAGEMENT RESPONSE:
Management agrees with recommendations. The Food Service Director will develop a plan to review all submissions for claims to ensure accuracy and consistency with supporting documentation. The Food Service Director will review and revise, if necessary, any 2023-24 fiscal year monthly claims for accuracy. Management will periodically monitor claim submissions for accuracy.
Finding #2023-003; Child Nutrition Cluster – CFDA Nos. 10.553 and 10.555; Year Ended June 30, 2023
CONDITION:
The District did not accurately report meals claims for reimbursements consistent with supporting documentation to ensure compliance with the Financial Reporting requirement regarding the claim process under the Child Nutrition Cluster’s Reporting section. The Food Service Director inaccurately reported meal counts for six months of claim reports during the 2022-23 school year. Internal controls were not in place to identify and correct the errors in a timely manner.
CRITERIA:
Internal controls over federal programs are to be sufficient to ensure compliance with the Financial Reporting requirements under the Reporting section for the Child Nutrition Cluster.
CAUSE:
The Food Service Director entered incorrect breakfast and/or lunch meals on the August, September, October and November 2022 and February and April 2023 claim reports. Monitoring procedures were not in place to identify and correct these errors in a timely manner.
EFFECT:
The internal control deficiency resulted in a failure to properly report meal counts for six months of claim reports during the 2022-23 school year.
RECOMMENDATION:
We recommend that the Food Service Director more closely review all meal count information entered for reimbursement prior to submitting each monthly claim to ensure accuracy and consistency with supporting documentation. We recommend that the Food Service Director review all monthly claims filed in fiscal year 2023-24 available for revisions to ensure reports were accurately filed. Further, we recommend that District management implement control activities to ensure periodic monitoring of claim submissions for accuracy.
MANAGEMENT RESPONSE:
Management agrees with recommendations. The Food Service Director will develop a plan to review all submissions for claims to ensure accuracy and consistency with supporting documentation. The Food Service Director will review and revise, if necessary, any 2023-24 fiscal year monthly claims for accuracy. Management will ensure periodic monitoring of claim submissions for accuracy.
Finding #2023-002; Child Nutrition Cluster – CFDA Nos. 10.553 and 10.555; Year Ended June 30, 2023
CONDITION:
The District did not accurately report meals claims for reimbursements consistent with supporting documentation to ensure compliance with the Financial Reporting requirement regarding the claim process under the Child Nutrition Cluster’s Reporting section. The Food Service Director inaccurately reported meal counts for six months of claim reports during the 2022-23 school year.
CRITERIA:
In accordance with the Uniform Grant Guidance, United States Department of Agriculture, Child Nutrition Cluster, Part II, Section L., “Financial Reporting” section, each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Further, accurate records must be maintained justifying all meals claimed.
QUESTIONED COSTS:
None.
PROPER PERSPECTIVE:
Two monthly reimbursement claim reports (November 2022 and March 2023) were initially selected for testing in accordance with sampling guidance for small populations. The meals reported on the November 2022 reimbursement claims reported were understated. Due to identified error, the sample selected was expanded to test all submitted reimbursement claim reports. In total, errors in meals reported were identified on claim reports for six months resulting in unclaimed reimbursement of $8,776.
CAUSE:
The Food Service Director entered incorrect breakfast and/or lunch meals on the August, September, October and November 2022 and February and April 2023 claim reports.
EFFECT:
The effect of this deficiency resulted in unclaimed nutrition subsidies of $8,776.
RECOMMENDATION:
We recommend that the Food Service Director more closely review all meal count information entered for reimbursement prior to submitting each monthly claim to ensure accuracy and consistency with supporting documentation. We recommend that the Food Service Director review all monthly claims filed in fiscal year 2023-24 available for revisions to ensure reports were accurately filed. Further, we recommend that District management periodically monitor claim submissions for accuracy.
MANAGEMENT RESPONSE:
Management agrees with recommendations. The Food Service Director will develop a plan to review all submissions for claims to ensure accuracy and consistency with supporting documentation. The Food Service Director will review and revise, if necessary, any 2023-24 fiscal year monthly claims for accuracy. Management will periodically monitor claim submissions for accuracy.
Finding #2023-003; Child Nutrition Cluster – CFDA Nos. 10.553 and 10.555; Year Ended June 30, 2023
CONDITION:
The District did not accurately report meals claims for reimbursements consistent with supporting documentation to ensure compliance with the Financial Reporting requirement regarding the claim process under the Child Nutrition Cluster’s Reporting section. The Food Service Director inaccurately reported meal counts for six months of claim reports during the 2022-23 school year. Internal controls were not in place to identify and correct the errors in a timely manner.
CRITERIA:
Internal controls over federal programs are to be sufficient to ensure compliance with the Financial Reporting requirements under the Reporting section for the Child Nutrition Cluster.
CAUSE:
The Food Service Director entered incorrect breakfast and/or lunch meals on the August, September, October and November 2022 and February and April 2023 claim reports. Monitoring procedures were not in place to identify and correct these errors in a timely manner.
EFFECT:
The internal control deficiency resulted in a failure to properly report meal counts for six months of claim reports during the 2022-23 school year.
RECOMMENDATION:
We recommend that the Food Service Director more closely review all meal count information entered for reimbursement prior to submitting each monthly claim to ensure accuracy and consistency with supporting documentation. We recommend that the Food Service Director review all monthly claims filed in fiscal year 2023-24 available for revisions to ensure reports were accurately filed. Further, we recommend that District management implement control activities to ensure periodic monitoring of claim submissions for accuracy.
MANAGEMENT RESPONSE:
Management agrees with recommendations. The Food Service Director will develop a plan to review all submissions for claims to ensure accuracy and consistency with supporting documentation. The Food Service Director will review and revise, if necessary, any 2023-24 fiscal year monthly claims for accuracy. Management will ensure periodic monitoring of claim submissions for accuracy.
Finding #2023-002; Child Nutrition Cluster – CFDA Nos. 10.553 and 10.555; Year Ended June 30, 2023
CONDITION:
The District did not accurately report meals claims for reimbursements consistent with supporting documentation to ensure compliance with the Financial Reporting requirement regarding the claim process under the Child Nutrition Cluster’s Reporting section. The Food Service Director inaccurately reported meal counts for six months of claim reports during the 2022-23 school year.
CRITERIA:
In accordance with the Uniform Grant Guidance, United States Department of Agriculture, Child Nutrition Cluster, Part II, Section L., “Financial Reporting” section, each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Further, accurate records must be maintained justifying all meals claimed.
QUESTIONED COSTS:
None.
PROPER PERSPECTIVE:
Two monthly reimbursement claim reports (November 2022 and March 2023) were initially selected for testing in accordance with sampling guidance for small populations. The meals reported on the November 2022 reimbursement claims reported were understated. Due to identified error, the sample selected was expanded to test all submitted reimbursement claim reports. In total, errors in meals reported were identified on claim reports for six months resulting in unclaimed reimbursement of $8,776.
CAUSE:
The Food Service Director entered incorrect breakfast and/or lunch meals on the August, September, October and November 2022 and February and April 2023 claim reports.
EFFECT:
The effect of this deficiency resulted in unclaimed nutrition subsidies of $8,776.
RECOMMENDATION:
We recommend that the Food Service Director more closely review all meal count information entered for reimbursement prior to submitting each monthly claim to ensure accuracy and consistency with supporting documentation. We recommend that the Food Service Director review all monthly claims filed in fiscal year 2023-24 available for revisions to ensure reports were accurately filed. Further, we recommend that District management periodically monitor claim submissions for accuracy.
MANAGEMENT RESPONSE:
Management agrees with recommendations. The Food Service Director will develop a plan to review all submissions for claims to ensure accuracy and consistency with supporting documentation. The Food Service Director will review and revise, if necessary, any 2023-24 fiscal year monthly claims for accuracy. Management will periodically monitor claim submissions for accuracy.
Finding #2023-003; Child Nutrition Cluster – CFDA Nos. 10.553 and 10.555; Year Ended June 30, 2023
CONDITION:
The District did not accurately report meals claims for reimbursements consistent with supporting documentation to ensure compliance with the Financial Reporting requirement regarding the claim process under the Child Nutrition Cluster’s Reporting section. The Food Service Director inaccurately reported meal counts for six months of claim reports during the 2022-23 school year. Internal controls were not in place to identify and correct the errors in a timely manner.
CRITERIA:
Internal controls over federal programs are to be sufficient to ensure compliance with the Financial Reporting requirements under the Reporting section for the Child Nutrition Cluster.
CAUSE:
The Food Service Director entered incorrect breakfast and/or lunch meals on the August, September, October and November 2022 and February and April 2023 claim reports. Monitoring procedures were not in place to identify and correct these errors in a timely manner.
EFFECT:
The internal control deficiency resulted in a failure to properly report meal counts for six months of claim reports during the 2022-23 school year.
RECOMMENDATION:
We recommend that the Food Service Director more closely review all meal count information entered for reimbursement prior to submitting each monthly claim to ensure accuracy and consistency with supporting documentation. We recommend that the Food Service Director review all monthly claims filed in fiscal year 2023-24 available for revisions to ensure reports were accurately filed. Further, we recommend that District management implement control activities to ensure periodic monitoring of claim submissions for accuracy.
MANAGEMENT RESPONSE:
Management agrees with recommendations. The Food Service Director will develop a plan to review all submissions for claims to ensure accuracy and consistency with supporting documentation. The Food Service Director will review and revise, if necessary, any 2023-24 fiscal year monthly claims for accuracy. Management will ensure periodic monitoring of claim submissions for accuracy.
Finding #2023-002; Child Nutrition Cluster – CFDA Nos. 10.553 and 10.555; Year Ended June 30, 2023
CONDITION:
The District did not accurately report meals claims for reimbursements consistent with supporting documentation to ensure compliance with the Financial Reporting requirement regarding the claim process under the Child Nutrition Cluster’s Reporting section. The Food Service Director inaccurately reported meal counts for six months of claim reports during the 2022-23 school year.
CRITERIA:
In accordance with the Uniform Grant Guidance, United States Department of Agriculture, Child Nutrition Cluster, Part II, Section L., “Financial Reporting” section, each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Further, accurate records must be maintained justifying all meals claimed.
QUESTIONED COSTS:
None.
PROPER PERSPECTIVE:
Two monthly reimbursement claim reports (November 2022 and March 2023) were initially selected for testing in accordance with sampling guidance for small populations. The meals reported on the November 2022 reimbursement claims reported were understated. Due to identified error, the sample selected was expanded to test all submitted reimbursement claim reports. In total, errors in meals reported were identified on claim reports for six months resulting in unclaimed reimbursement of $8,776.
CAUSE:
The Food Service Director entered incorrect breakfast and/or lunch meals on the August, September, October and November 2022 and February and April 2023 claim reports.
EFFECT:
The effect of this deficiency resulted in unclaimed nutrition subsidies of $8,776.
RECOMMENDATION:
We recommend that the Food Service Director more closely review all meal count information entered for reimbursement prior to submitting each monthly claim to ensure accuracy and consistency with supporting documentation. We recommend that the Food Service Director review all monthly claims filed in fiscal year 2023-24 available for revisions to ensure reports were accurately filed. Further, we recommend that District management periodically monitor claim submissions for accuracy.
MANAGEMENT RESPONSE:
Management agrees with recommendations. The Food Service Director will develop a plan to review all submissions for claims to ensure accuracy and consistency with supporting documentation. The Food Service Director will review and revise, if necessary, any 2023-24 fiscal year monthly claims for accuracy. Management will periodically monitor claim submissions for accuracy.
Finding #2023-003; Child Nutrition Cluster – CFDA Nos. 10.553 and 10.555; Year Ended June 30, 2023
CONDITION:
The District did not accurately report meals claims for reimbursements consistent with supporting documentation to ensure compliance with the Financial Reporting requirement regarding the claim process under the Child Nutrition Cluster’s Reporting section. The Food Service Director inaccurately reported meal counts for six months of claim reports during the 2022-23 school year. Internal controls were not in place to identify and correct the errors in a timely manner.
CRITERIA:
Internal controls over federal programs are to be sufficient to ensure compliance with the Financial Reporting requirements under the Reporting section for the Child Nutrition Cluster.
CAUSE:
The Food Service Director entered incorrect breakfast and/or lunch meals on the August, September, October and November 2022 and February and April 2023 claim reports. Monitoring procedures were not in place to identify and correct these errors in a timely manner.
EFFECT:
The internal control deficiency resulted in a failure to properly report meal counts for six months of claim reports during the 2022-23 school year.
RECOMMENDATION:
We recommend that the Food Service Director more closely review all meal count information entered for reimbursement prior to submitting each monthly claim to ensure accuracy and consistency with supporting documentation. We recommend that the Food Service Director review all monthly claims filed in fiscal year 2023-24 available for revisions to ensure reports were accurately filed. Further, we recommend that District management implement control activities to ensure periodic monitoring of claim submissions for accuracy.
MANAGEMENT RESPONSE:
Management agrees with recommendations. The Food Service Director will develop a plan to review all submissions for claims to ensure accuracy and consistency with supporting documentation. The Food Service Director will review and revise, if necessary, any 2023-24 fiscal year monthly claims for accuracy. Management will ensure periodic monitoring of claim submissions for accuracy.