Audit 12128

SIGNIFICANT DEFICIENCIES 2023-001 – Child Nutrition Cluster – Allowable Activities and Costs/Cost Principles and Reporting Criteria or specific requirement Reimbursement for meals served is determined by applying the applicable meals times rates formula. Condition During testing of the sponsor claim reimbursement reports, it was found that the District submitted inaccurate meal counts on two monthly reports. Context For one of the incorrect monthly claims, the snack count reported was too low by three meals. For the other incorrect monthly claim, the breakfast count reported was too high by one meal, and the lunch count was too low by ten meals. These errors resulted in an under-reimbursement of $50. Total estimated underreimbursement is $153. Cause Physical meal counts taken for the Summer Food Service Program and Afterschool Snack Program were incorrectly totaled. Effect Inaccurate meal counts were submitted to the State and reimbursed. Recommendation We recommend that the District review its controls related to monthly reimbursement requests for the Child Nutrition Cluster in order to ensure that accurate meal counts are submitted. Views of responsible officials See Corrective Action Plan.

2023-002 – Child Nutrition Cluster – Special Tests and Provisions - Verification Criteria or specific requirement By November 15th of each school year, Districts must verify the current free and reduced price eligibility of households selected from a sample of applications that they have approved for free and reduced price meals. Condition Of the six households selected for testing of verification compliance, two were found to have been incorrectly calculated as being eligible for reduced price meals. Context Based upon their application, one household was initially eligible for free meals, but, due to verification procedures, it was determined that they would need to be moved to reduced price meals. The other household’s application determined that they were eligible for reduced price meals, and the verification procedures supported that determination. However, testing revealed that both should have been moved to paid status. Reduced price meals received by the two households during the year amounted to $1,191. Total estimated questioned costs amount to $1,787. Cause Errors were made during the calculation of household income. Effect Two households received reduced price meals during the school year when they should have paid for those meals. Recommendation We recommend that the District review its controls related to verification in order to ensure that only eligible households receive free or reduced price meals. Views of responsible officials See Corrective Action Plan.

SIGNIFICANT DEFICIENCIES 2023-001 – Child Nutrition Cluster – Allowable Activities and Costs/Cost Principles and Reporting Criteria or specific requirement Reimbursement for meals served is determined by applying the applicable meals times rates formula. Condition During testing of the sponsor claim reimbursement reports, it was found that the District submitted inaccurate meal counts on two monthly reports. Context For one of the incorrect monthly claims, the snack count reported was too low by three meals. For the other incorrect monthly claim, the breakfast count reported was too high by one meal, and the lunch count was too low by ten meals. These errors resulted in an under-reimbursement of $50. Total estimated underreimbursement is $153. Cause Physical meal counts taken for the Summer Food Service Program and Afterschool Snack Program were incorrectly totaled. Effect Inaccurate meal counts were submitted to the State and reimbursed. Recommendation We recommend that the District review its controls related to monthly reimbursement requests for the Child Nutrition Cluster in order to ensure that accurate meal counts are submitted. Views of responsible officials See Corrective Action Plan.

2023-002 – Child Nutrition Cluster – Special Tests and Provisions - Verification Criteria or specific requirement By November 15th of each school year, Districts must verify the current free and reduced price eligibility of households selected from a sample of applications that they have approved for free and reduced price meals. Condition Of the six households selected for testing of verification compliance, two were found to have been incorrectly calculated as being eligible for reduced price meals. Context Based upon their application, one household was initially eligible for free meals, but, due to verification procedures, it was determined that they would need to be moved to reduced price meals. The other household’s application determined that they were eligible for reduced price meals, and the verification procedures supported that determination. However, testing revealed that both should have been moved to paid status. Reduced price meals received by the two households during the year amounted to $1,191. Total estimated questioned costs amount to $1,787. Cause Errors were made during the calculation of household income. Effect Two households received reduced price meals during the school year when they should have paid for those meals. Recommendation We recommend that the District review its controls related to verification in order to ensure that only eligible households receive free or reduced price meals. Views of responsible officials See Corrective Action Plan.

SIGNIFICANT DEFICIENCIES 2023-001 – Child Nutrition Cluster – Allowable Activities and Costs/Cost Principles and Reporting Criteria or specific requirement Reimbursement for meals served is determined by applying the applicable meals times rates formula. Condition During testing of the sponsor claim reimbursement reports, it was found that the District submitted inaccurate meal counts on two monthly reports. Context For one of the incorrect monthly claims, the snack count reported was too low by three meals. For the other incorrect monthly claim, the breakfast count reported was too high by one meal, and the lunch count was too low by ten meals. These errors resulted in an under-reimbursement of $50. Total estimated underreimbursement is $153. Cause Physical meal counts taken for the Summer Food Service Program and Afterschool Snack Program were incorrectly totaled. Effect Inaccurate meal counts were submitted to the State and reimbursed. Recommendation We recommend that the District review its controls related to monthly reimbursement requests for the Child Nutrition Cluster in order to ensure that accurate meal counts are submitted. Views of responsible officials See Corrective Action Plan.

2023-002 – Child Nutrition Cluster – Special Tests and Provisions - Verification Criteria or specific requirement By November 15th of each school year, Districts must verify the current free and reduced price eligibility of households selected from a sample of applications that they have approved for free and reduced price meals. Condition Of the six households selected for testing of verification compliance, two were found to have been incorrectly calculated as being eligible for reduced price meals. Context Based upon their application, one household was initially eligible for free meals, but, due to verification procedures, it was determined that they would need to be moved to reduced price meals. The other household’s application determined that they were eligible for reduced price meals, and the verification procedures supported that determination. However, testing revealed that both should have been moved to paid status. Reduced price meals received by the two households during the year amounted to $1,191. Total estimated questioned costs amount to $1,787. Cause Errors were made during the calculation of household income. Effect Two households received reduced price meals during the school year when they should have paid for those meals. Recommendation We recommend that the District review its controls related to verification in order to ensure that only eligible households receive free or reduced price meals. Views of responsible officials See Corrective Action Plan.

SIGNIFICANT DEFICIENCIES 2023-001 – Child Nutrition Cluster – Allowable Activities and Costs/Cost Principles and Reporting Criteria or specific requirement Reimbursement for meals served is determined by applying the applicable meals times rates formula. Condition During testing of the sponsor claim reimbursement reports, it was found that the District submitted inaccurate meal counts on two monthly reports. Context For one of the incorrect monthly claims, the snack count reported was too low by three meals. For the other incorrect monthly claim, the breakfast count reported was too high by one meal, and the lunch count was too low by ten meals. These errors resulted in an under-reimbursement of $50. Total estimated underreimbursement is $153. Cause Physical meal counts taken for the Summer Food Service Program and Afterschool Snack Program were incorrectly totaled. Effect Inaccurate meal counts were submitted to the State and reimbursed. Recommendation We recommend that the District review its controls related to monthly reimbursement requests for the Child Nutrition Cluster in order to ensure that accurate meal counts are submitted. Views of responsible officials See Corrective Action Plan.

2023-002 – Child Nutrition Cluster – Special Tests and Provisions - Verification Criteria or specific requirement By November 15th of each school year, Districts must verify the current free and reduced price eligibility of households selected from a sample of applications that they have approved for free and reduced price meals. Condition Of the six households selected for testing of verification compliance, two were found to have been incorrectly calculated as being eligible for reduced price meals. Context Based upon their application, one household was initially eligible for free meals, but, due to verification procedures, it was determined that they would need to be moved to reduced price meals. The other household’s application determined that they were eligible for reduced price meals, and the verification procedures supported that determination. However, testing revealed that both should have been moved to paid status. Reduced price meals received by the two households during the year amounted to $1,191. Total estimated questioned costs amount to $1,787. Cause Errors were made during the calculation of household income. Effect Two households received reduced price meals during the school year when they should have paid for those meals. Recommendation We recommend that the District review its controls related to verification in order to ensure that only eligible households receive free or reduced price meals. Views of responsible officials See Corrective Action Plan.

SIGNIFICANT DEFICIENCIES 2023-001 – Child Nutrition Cluster – Allowable Activities and Costs/Cost Principles and Reporting Criteria or specific requirement Reimbursement for meals served is determined by applying the applicable meals times rates formula. Condition During testing of the sponsor claim reimbursement reports, it was found that the District submitted inaccurate meal counts on two monthly reports. Context For one of the incorrect monthly claims, the snack count reported was too low by three meals. For the other incorrect monthly claim, the breakfast count reported was too high by one meal, and the lunch count was too low by ten meals. These errors resulted in an under-reimbursement of $50. Total estimated underreimbursement is $153. Cause Physical meal counts taken for the Summer Food Service Program and Afterschool Snack Program were incorrectly totaled. Effect Inaccurate meal counts were submitted to the State and reimbursed. Recommendation We recommend that the District review its controls related to monthly reimbursement requests for the Child Nutrition Cluster in order to ensure that accurate meal counts are submitted. Views of responsible officials See Corrective Action Plan.

2023-002 – Child Nutrition Cluster – Special Tests and Provisions - Verification Criteria or specific requirement By November 15th of each school year, Districts must verify the current free and reduced price eligibility of households selected from a sample of applications that they have approved for free and reduced price meals. Condition Of the six households selected for testing of verification compliance, two were found to have been incorrectly calculated as being eligible for reduced price meals. Context Based upon their application, one household was initially eligible for free meals, but, due to verification procedures, it was determined that they would need to be moved to reduced price meals. The other household’s application determined that they were eligible for reduced price meals, and the verification procedures supported that determination. However, testing revealed that both should have been moved to paid status. Reduced price meals received by the two households during the year amounted to $1,191. Total estimated questioned costs amount to $1,787. Cause Errors were made during the calculation of household income. Effect Two households received reduced price meals during the school year when they should have paid for those meals. Recommendation We recommend that the District review its controls related to verification in order to ensure that only eligible households receive free or reduced price meals. Views of responsible officials See Corrective Action Plan.

SIGNIFICANT DEFICIENCIES 2023-001 – Child Nutrition Cluster – Allowable Activities and Costs/Cost Principles and Reporting Criteria or specific requirement Reimbursement for meals served is determined by applying the applicable meals times rates formula. Condition During testing of the sponsor claim reimbursement reports, it was found that the District submitted inaccurate meal counts on two monthly reports. Context For one of the incorrect monthly claims, the snack count reported was too low by three meals. For the other incorrect monthly claim, the breakfast count reported was too high by one meal, and the lunch count was too low by ten meals. These errors resulted in an under-reimbursement of $50. Total estimated underreimbursement is $153. Cause Physical meal counts taken for the Summer Food Service Program and Afterschool Snack Program were incorrectly totaled. Effect Inaccurate meal counts were submitted to the State and reimbursed. Recommendation We recommend that the District review its controls related to monthly reimbursement requests for the Child Nutrition Cluster in order to ensure that accurate meal counts are submitted. Views of responsible officials See Corrective Action Plan.

2023-002 – Child Nutrition Cluster – Special Tests and Provisions - Verification Criteria or specific requirement By November 15th of each school year, Districts must verify the current free and reduced price eligibility of households selected from a sample of applications that they have approved for free and reduced price meals. Condition Of the six households selected for testing of verification compliance, two were found to have been incorrectly calculated as being eligible for reduced price meals. Context Based upon their application, one household was initially eligible for free meals, but, due to verification procedures, it was determined that they would need to be moved to reduced price meals. The other household’s application determined that they were eligible for reduced price meals, and the verification procedures supported that determination. However, testing revealed that both should have been moved to paid status. Reduced price meals received by the two households during the year amounted to $1,191. Total estimated questioned costs amount to $1,787. Cause Errors were made during the calculation of household income. Effect Two households received reduced price meals during the school year when they should have paid for those meals. Recommendation We recommend that the District review its controls related to verification in order to ensure that only eligible households receive free or reduced price meals. Views of responsible officials See Corrective Action Plan.