Audit 18362

002 ? FEDERAL COMPLIANCE ? CHILD NUTRITION CLUSTER (50000) FEDERAL PROGRAM: Child Nutrition Cluster FEDERAL AGENCY: U.S. Department of Agriculture AWARD YEAR: 2021-2022 ASSISTANCE LISTING NUMBER: 10.555 NAME OF PASS-THROUGH ENTITY: California Department of Education Criteria: The Uniform Guidance Department of Agriculture section under the compliance requirements Allowable Costs/Cost Principles state that reimbursement for meals served is determined solely by applying the applicable meals multiplied by rate formula. This is a repeat finding of 2021-004. Condition: For two of the three months tested, the District?s school lunch and breakfast meal counts backup support did not agree to the total meal counts per the claim reimbursements submitted. Cause: The cause was due to clerical error. Effect: Total meals claimed was not properly supported by the District?s meal counts for two of the three months selected for testing. The District reviewed 100% of the claims to backup support and the audit testing sample was expanded to sample all 12 months after the District recalculated the number of meals claimed for the year. Based on the review of all 12 months of meal counts, the District underreported 156 meals (113 lunches and 43 breakfasts). Fiscal Impact/Questioned Costs: The net questioned costs totaled $587. Recommendation: We recommend the District implement a new process for calculating and accumulating total meal counts. This new meal count process should include review procedures to ensure the monthly totals are accumulated correctly. Views of Responsible Officials and Planned Corrective Actions: The District will implement a new process for calculating and accumulating total meal counts using Excel. The new meal count process will include the Cafeteria Lead and Business Manager doing comparison checks to ensure monthly totals are accurately reported.

002 ? FEDERAL COMPLIANCE ? CHILD NUTRITION CLUSTER (50000) FEDERAL PROGRAM: Child Nutrition Cluster FEDERAL AGENCY: U.S. Department of Agriculture AWARD YEAR: 2021-2022 ASSISTANCE LISTING NUMBER: 10.555 NAME OF PASS-THROUGH ENTITY: California Department of Education Criteria: The Uniform Guidance Department of Agriculture section under the compliance requirements Allowable Costs/Cost Principles state that reimbursement for meals served is determined solely by applying the applicable meals multiplied by rate formula. This is a repeat finding of 2021-004. Condition: For two of the three months tested, the District?s school lunch and breakfast meal counts backup support did not agree to the total meal counts per the claim reimbursements submitted. Cause: The cause was due to clerical error. Effect: Total meals claimed was not properly supported by the District?s meal counts for two of the three months selected for testing. The District reviewed 100% of the claims to backup support and the audit testing sample was expanded to sample all 12 months after the District recalculated the number of meals claimed for the year. Based on the review of all 12 months of meal counts, the District underreported 156 meals (113 lunches and 43 breakfasts). Fiscal Impact/Questioned Costs: The net questioned costs totaled $587. Recommendation: We recommend the District implement a new process for calculating and accumulating total meal counts. This new meal count process should include review procedures to ensure the monthly totals are accumulated correctly. Views of Responsible Officials and Planned Corrective Actions: The District will implement a new process for calculating and accumulating total meal counts using Excel. The new meal count process will include the Cafeteria Lead and Business Manager doing comparison checks to ensure monthly totals are accurately reported.