Audit 26320

2022-001 ? Child Nutrition Cluster: National School Lunch Program Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster: National School Lunch Program FAL Number: 10.555 Pass-Through Agency: California Department of Education Pass-Through Number: 23165 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Reimbursed Meal Claims Condition: During the sampled selection of three months of meal claims, the month of January 2022, had a clerical error that resulted in a duplication of the School's lunch meal claims of 173 additional meals. Criteria or specific requirement: Per 2 CFR section 200.514, in assessing the internal controls over reimbursement of meal claims, it was noted an additional review of reimbursements prior to submission was not accurately performed. Context: We reviewed the underlying support of the reimbursement meal claims was accurate; however, upon entering the reimbursement claims into the system, there was a clerical error that was not identified. The combined elementary school and middle school meal claims was entered into the reimbursement submission software, rather than reporting only elementary school, which resulted in a duplication of the middle school reimbursement claims. Questioned Costs: No questioned costs Effect: Over-reporting of middle school reimbursement meal claims of 173 meals. Cause: Clerical error and lack of secondary review of inputs prior to reimbursement meal claim submission. Repeat Finding: Not a repeat finding. Recommendation: We recommend the School design an additional internal control to review the reimbursement meal claim to underlying support prior to submission. Views of responsible officials and Corrective Action Plan: The School will implement an additional internal control to review the reimbursement meal claim to underlying support prior to submission, with evidence of review.

2022-001 ? Child Nutrition Cluster: National School Lunch Program Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster: National School Lunch Program FAL Number: 10.555 Pass-Through Agency: California Department of Education Pass-Through Number: 23165 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Reimbursed Meal Claims Condition: During the sampled selection of three months of meal claims, the month of January 2022, had a clerical error that resulted in a duplication of the School's lunch meal claims of 173 additional meals. Criteria or specific requirement: Per 2 CFR section 200.514, in assessing the internal controls over reimbursement of meal claims, it was noted an additional review of reimbursements prior to submission was not accurately performed. Context: We reviewed the underlying support of the reimbursement meal claims was accurate; however, upon entering the reimbursement claims into the system, there was a clerical error that was not identified. The combined elementary school and middle school meal claims was entered into the reimbursement submission software, rather than reporting only elementary school, which resulted in a duplication of the middle school reimbursement claims. Questioned Costs: No questioned costs Effect: Over-reporting of middle school reimbursement meal claims of 173 meals. Cause: Clerical error and lack of secondary review of inputs prior to reimbursement meal claim submission. Repeat Finding: Not a repeat finding. Recommendation: We recommend the School design an additional internal control to review the reimbursement meal claim to underlying support prior to submission. Views of responsible officials and Corrective Action Plan: The School will implement an additional internal control to review the reimbursement meal claim to underlying support prior to submission, with evidence of review.