Audit 15642

Significant Deficiency and Noncompliance – Reporting Claims for Reimbursement Criteria: The District shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly Claim for Reimbursement. At a minimum, these internal controls shall include: an on-site review of the meal counting and claiming system employed by each school within the jurisdiction of the school food authority; comparisons of daily free, reduced price and paid meal counts against data which will assist in the identification of meal counts in excess of the number of free, reduced price and paid meals served each day to children eligible for such meals; and a system for following up on those meal counts which suggest the likelihood of meal counting problems. (7 CFR 210.8) Condition: The District did not properly report the total meals served on its Claims for Reimbursement for two months during the year. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: A sample of two months (November 2022 and March 2023) for each of the District’s 11 schools was completed for compliance testing purposes. It was determined, through testing of the support provided, the CN-6 and CN-7 reports maintained by the District did not reconcile to the count data claim submitted through the Ohio Department of Education’s Claims Reimbursement and Reporting System (CRRS) for seven buildings in November 2022 (overstatement of 70 net lunches) and seven buildings in March 2023 (understatement of 45 net lunches). Cause and Effect: The District did not have procedures in place to review and reconcile system-generated reports to the CRRS System. As a result, the District improperly reported meals served during fiscal year 2023, both under- and over-reporting its count of meals served. Recommendation: We recommend that the District implement processes and procedures to review and reconcile system-generated reports to daily totals for meals served when monthly reports are completed. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.

Significant Deficiency and Noncompliance – Reporting Claims for Reimbursement Criteria: The District shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly Claim for Reimbursement. At a minimum, these internal controls shall include: an on-site review of the meal counting and claiming system employed by each school within the jurisdiction of the school food authority; comparisons of daily free, reduced price and paid meal counts against data which will assist in the identification of meal counts in excess of the number of free, reduced price and paid meals served each day to children eligible for such meals; and a system for following up on those meal counts which suggest the likelihood of meal counting problems. (7 CFR 210.8) Condition: The District did not properly report the total meals served on its Claims for Reimbursement for two months during the year. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: A sample of two months (November 2022 and March 2023) for each of the District’s 11 schools was completed for compliance testing purposes. It was determined, through testing of the support provided, the CN-6 and CN-7 reports maintained by the District did not reconcile to the count data claim submitted through the Ohio Department of Education’s Claims Reimbursement and Reporting System (CRRS) for seven buildings in November 2022 (overstatement of 70 net lunches) and seven buildings in March 2023 (understatement of 45 net lunches). Cause and Effect: The District did not have procedures in place to review and reconcile system-generated reports to the CRRS System. As a result, the District improperly reported meals served during fiscal year 2023, both under- and over-reporting its count of meals served. Recommendation: We recommend that the District implement processes and procedures to review and reconcile system-generated reports to daily totals for meals served when monthly reports are completed. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.

Significant Deficiency and Noncompliance – Reporting Claims for Reimbursement Criteria: The District shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly Claim for Reimbursement. At a minimum, these internal controls shall include: an on-site review of the meal counting and claiming system employed by each school within the jurisdiction of the school food authority; comparisons of daily free, reduced price and paid meal counts against data which will assist in the identification of meal counts in excess of the number of free, reduced price and paid meals served each day to children eligible for such meals; and a system for following up on those meal counts which suggest the likelihood of meal counting problems. (7 CFR 210.8) Condition: The District did not properly report the total meals served on its Claims for Reimbursement for two months during the year. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: A sample of two months (November 2022 and March 2023) for each of the District’s 11 schools was completed for compliance testing purposes. It was determined, through testing of the support provided, the CN-6 and CN-7 reports maintained by the District did not reconcile to the count data claim submitted through the Ohio Department of Education’s Claims Reimbursement and Reporting System (CRRS) for seven buildings in November 2022 (overstatement of 70 net lunches) and seven buildings in March 2023 (understatement of 45 net lunches). Cause and Effect: The District did not have procedures in place to review and reconcile system-generated reports to the CRRS System. As a result, the District improperly reported meals served during fiscal year 2023, both under- and over-reporting its count of meals served. Recommendation: We recommend that the District implement processes and procedures to review and reconcile system-generated reports to daily totals for meals served when monthly reports are completed. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.

Significant Deficiency and Noncompliance – Reporting Claims for Reimbursement Criteria: The District shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly Claim for Reimbursement. At a minimum, these internal controls shall include: an on-site review of the meal counting and claiming system employed by each school within the jurisdiction of the school food authority; comparisons of daily free, reduced price and paid meal counts against data which will assist in the identification of meal counts in excess of the number of free, reduced price and paid meals served each day to children eligible for such meals; and a system for following up on those meal counts which suggest the likelihood of meal counting problems. (7 CFR 210.8) Condition: The District did not properly report the total meals served on its Claims for Reimbursement for two months during the year. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: A sample of two months (November 2022 and March 2023) for each of the District’s 11 schools was completed for compliance testing purposes. It was determined, through testing of the support provided, the CN-6 and CN-7 reports maintained by the District did not reconcile to the count data claim submitted through the Ohio Department of Education’s Claims Reimbursement and Reporting System (CRRS) for seven buildings in November 2022 (overstatement of 70 net lunches) and seven buildings in March 2023 (understatement of 45 net lunches). Cause and Effect: The District did not have procedures in place to review and reconcile system-generated reports to the CRRS System. As a result, the District improperly reported meals served during fiscal year 2023, both under- and over-reporting its count of meals served. Recommendation: We recommend that the District implement processes and procedures to review and reconcile system-generated reports to daily totals for meals served when monthly reports are completed. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.

Significant Deficiency and Noncompliance – Reporting Claims for Reimbursement Criteria: The District shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly Claim for Reimbursement. At a minimum, these internal controls shall include: an on-site review of the meal counting and claiming system employed by each school within the jurisdiction of the school food authority; comparisons of daily free, reduced price and paid meal counts against data which will assist in the identification of meal counts in excess of the number of free, reduced price and paid meals served each day to children eligible for such meals; and a system for following up on those meal counts which suggest the likelihood of meal counting problems. (7 CFR 210.8) Condition: The District did not properly report the total meals served on its Claims for Reimbursement for two months during the year. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: A sample of two months (November 2022 and March 2023) for each of the District’s 11 schools was completed for compliance testing purposes. It was determined, through testing of the support provided, the CN-6 and CN-7 reports maintained by the District did not reconcile to the count data claim submitted through the Ohio Department of Education’s Claims Reimbursement and Reporting System (CRRS) for seven buildings in November 2022 (overstatement of 70 net lunches) and seven buildings in March 2023 (understatement of 45 net lunches). Cause and Effect: The District did not have procedures in place to review and reconcile system-generated reports to the CRRS System. As a result, the District improperly reported meals served during fiscal year 2023, both under- and over-reporting its count of meals served. Recommendation: We recommend that the District implement processes and procedures to review and reconcile system-generated reports to daily totals for meals served when monthly reports are completed. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.

Significant Deficiency and Noncompliance – Reporting Claims for Reimbursement Criteria: The District shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly Claim for Reimbursement. At a minimum, these internal controls shall include: an on-site review of the meal counting and claiming system employed by each school within the jurisdiction of the school food authority; comparisons of daily free, reduced price and paid meal counts against data which will assist in the identification of meal counts in excess of the number of free, reduced price and paid meals served each day to children eligible for such meals; and a system for following up on those meal counts which suggest the likelihood of meal counting problems. (7 CFR 210.8) Condition: The District did not properly report the total meals served on its Claims for Reimbursement for two months during the year. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: A sample of two months (November 2022 and March 2023) for each of the District’s 11 schools was completed for compliance testing purposes. It was determined, through testing of the support provided, the CN-6 and CN-7 reports maintained by the District did not reconcile to the count data claim submitted through the Ohio Department of Education’s Claims Reimbursement and Reporting System (CRRS) for seven buildings in November 2022 (overstatement of 70 net lunches) and seven buildings in March 2023 (understatement of 45 net lunches). Cause and Effect: The District did not have procedures in place to review and reconcile system-generated reports to the CRRS System. As a result, the District improperly reported meals served during fiscal year 2023, both under- and over-reporting its count of meals served. Recommendation: We recommend that the District implement processes and procedures to review and reconcile system-generated reports to daily totals for meals served when monthly reports are completed. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.

Significant Deficiency and Noncompliance – Reporting Claims for Reimbursement Criteria: The District shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly Claim for Reimbursement. At a minimum, these internal controls shall include: an on-site review of the meal counting and claiming system employed by each school within the jurisdiction of the school food authority; comparisons of daily free, reduced price and paid meal counts against data which will assist in the identification of meal counts in excess of the number of free, reduced price and paid meals served each day to children eligible for such meals; and a system for following up on those meal counts which suggest the likelihood of meal counting problems. (7 CFR 210.8) Condition: The District did not properly report the total meals served on its Claims for Reimbursement for two months during the year. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: A sample of two months (November 2022 and March 2023) for each of the District’s 11 schools was completed for compliance testing purposes. It was determined, through testing of the support provided, the CN-6 and CN-7 reports maintained by the District did not reconcile to the count data claim submitted through the Ohio Department of Education’s Claims Reimbursement and Reporting System (CRRS) for seven buildings in November 2022 (overstatement of 70 net lunches) and seven buildings in March 2023 (understatement of 45 net lunches). Cause and Effect: The District did not have procedures in place to review and reconcile system-generated reports to the CRRS System. As a result, the District improperly reported meals served during fiscal year 2023, both under- and over-reporting its count of meals served. Recommendation: We recommend that the District implement processes and procedures to review and reconcile system-generated reports to daily totals for meals served when monthly reports are completed. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.

Significant Deficiency and Noncompliance – Reporting Claims for Reimbursement Criteria: The District shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly Claim for Reimbursement. At a minimum, these internal controls shall include: an on-site review of the meal counting and claiming system employed by each school within the jurisdiction of the school food authority; comparisons of daily free, reduced price and paid meal counts against data which will assist in the identification of meal counts in excess of the number of free, reduced price and paid meals served each day to children eligible for such meals; and a system for following up on those meal counts which suggest the likelihood of meal counting problems. (7 CFR 210.8) Condition: The District did not properly report the total meals served on its Claims for Reimbursement for two months during the year. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: A sample of two months (November 2022 and March 2023) for each of the District’s 11 schools was completed for compliance testing purposes. It was determined, through testing of the support provided, the CN-6 and CN-7 reports maintained by the District did not reconcile to the count data claim submitted through the Ohio Department of Education’s Claims Reimbursement and Reporting System (CRRS) for seven buildings in November 2022 (overstatement of 70 net lunches) and seven buildings in March 2023 (understatement of 45 net lunches). Cause and Effect: The District did not have procedures in place to review and reconcile system-generated reports to the CRRS System. As a result, the District improperly reported meals served during fiscal year 2023, both under- and over-reporting its count of meals served. Recommendation: We recommend that the District implement processes and procedures to review and reconcile system-generated reports to daily totals for meals served when monthly reports are completed. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.

Significant Deficiency and Noncompliance – Reporting Claims for Reimbursement Criteria: The District shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly Claim for Reimbursement. At a minimum, these internal controls shall include: an on-site review of the meal counting and claiming system employed by each school within the jurisdiction of the school food authority; comparisons of daily free, reduced price and paid meal counts against data which will assist in the identification of meal counts in excess of the number of free, reduced price and paid meals served each day to children eligible for such meals; and a system for following up on those meal counts which suggest the likelihood of meal counting problems. (7 CFR 210.8) Condition: The District did not properly report the total meals served on its Claims for Reimbursement for two months during the year. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: A sample of two months (November 2022 and March 2023) for each of the District’s 11 schools was completed for compliance testing purposes. It was determined, through testing of the support provided, the CN-6 and CN-7 reports maintained by the District did not reconcile to the count data claim submitted through the Ohio Department of Education’s Claims Reimbursement and Reporting System (CRRS) for seven buildings in November 2022 (overstatement of 70 net lunches) and seven buildings in March 2023 (understatement of 45 net lunches). Cause and Effect: The District did not have procedures in place to review and reconcile system-generated reports to the CRRS System. As a result, the District improperly reported meals served during fiscal year 2023, both under- and over-reporting its count of meals served. Recommendation: We recommend that the District implement processes and procedures to review and reconcile system-generated reports to daily totals for meals served when monthly reports are completed. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.

Significant Deficiency and Noncompliance – Reporting Claims for Reimbursement Criteria: The District shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly Claim for Reimbursement. At a minimum, these internal controls shall include: an on-site review of the meal counting and claiming system employed by each school within the jurisdiction of the school food authority; comparisons of daily free, reduced price and paid meal counts against data which will assist in the identification of meal counts in excess of the number of free, reduced price and paid meals served each day to children eligible for such meals; and a system for following up on those meal counts which suggest the likelihood of meal counting problems. (7 CFR 210.8) Condition: The District did not properly report the total meals served on its Claims for Reimbursement for two months during the year. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: A sample of two months (November 2022 and March 2023) for each of the District’s 11 schools was completed for compliance testing purposes. It was determined, through testing of the support provided, the CN-6 and CN-7 reports maintained by the District did not reconcile to the count data claim submitted through the Ohio Department of Education’s Claims Reimbursement and Reporting System (CRRS) for seven buildings in November 2022 (overstatement of 70 net lunches) and seven buildings in March 2023 (understatement of 45 net lunches). Cause and Effect: The District did not have procedures in place to review and reconcile system-generated reports to the CRRS System. As a result, the District improperly reported meals served during fiscal year 2023, both under- and over-reporting its count of meals served. Recommendation: We recommend that the District implement processes and procedures to review and reconcile system-generated reports to daily totals for meals served when monthly reports are completed. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.