Audit 31822

Finding 2022-002 ? Meal Reporting Identification of the federal program: U.S. DEPARTMENT OF AGRICULTURE Child USDA Nutrition Cluster School Breakfast Program CFDA No. 10.553 National School Lunch Program CFDA No. 10.555 Summer Food Service Program for Children CFDA No. 10.559 Criteria: 7 CFR section 210.8 states that monthly claims for meal reimbursement includes only the number of free, reduce price and paid lunches served on any day of operation to children currently eligible for such lunches. Condition: During our testing of meal reporting, we tested two months of meal report claims submitted to the State and traced to individual count sheets per school. It was discovered in one month three meals were over reported and six meals the second month were over reported. Cause: The District lacked proper internal controls over meal reporting and the error was not detected. Effect or Potential Effect: The breakdown of internal controls in this area could adversely affect the amount of reimbursement received by the school as eligible meals were not submitted for reimbursement. Questioned Costs: None Context: The over reported meals led to the District having an improper reimbursement. Repeat Finding: Yes Recommendation: Policies and procedures should be written to provide internal control over meal reporting. We recommend the District establish a review process, such as having another individual review count sheets and compare them to the number of meals submitted, to ensure all meals submitted for reimbursement are for the correct number of meals. Views of responsible officials: Management is in agreement and will implement a corrective action plan.

Finding 2022-002 ? Meal Reporting Identification of the federal program: U.S. DEPARTMENT OF AGRICULTURE Child USDA Nutrition Cluster School Breakfast Program CFDA No. 10.553 National School Lunch Program CFDA No. 10.555 Summer Food Service Program for Children CFDA No. 10.559 Criteria: 7 CFR section 210.8 states that monthly claims for meal reimbursement includes only the number of free, reduce price and paid lunches served on any day of operation to children currently eligible for such lunches. Condition: During our testing of meal reporting, we tested two months of meal report claims submitted to the State and traced to individual count sheets per school. It was discovered in one month three meals were over reported and six meals the second month were over reported. Cause: The District lacked proper internal controls over meal reporting and the error was not detected. Effect or Potential Effect: The breakdown of internal controls in this area could adversely affect the amount of reimbursement received by the school as eligible meals were not submitted for reimbursement. Questioned Costs: None Context: The over reported meals led to the District having an improper reimbursement. Repeat Finding: Yes Recommendation: Policies and procedures should be written to provide internal control over meal reporting. We recommend the District establish a review process, such as having another individual review count sheets and compare them to the number of meals submitted, to ensure all meals submitted for reimbursement are for the correct number of meals. Views of responsible officials: Management is in agreement and will implement a corrective action plan.

Finding 2022-002 ? Meal Reporting Identification of the federal program: U.S. DEPARTMENT OF AGRICULTURE Child USDA Nutrition Cluster School Breakfast Program CFDA No. 10.553 National School Lunch Program CFDA No. 10.555 Summer Food Service Program for Children CFDA No. 10.559 Criteria: 7 CFR section 210.8 states that monthly claims for meal reimbursement includes only the number of free, reduce price and paid lunches served on any day of operation to children currently eligible for such lunches. Condition: During our testing of meal reporting, we tested two months of meal report claims submitted to the State and traced to individual count sheets per school. It was discovered in one month three meals were over reported and six meals the second month were over reported. Cause: The District lacked proper internal controls over meal reporting and the error was not detected. Effect or Potential Effect: The breakdown of internal controls in this area could adversely affect the amount of reimbursement received by the school as eligible meals were not submitted for reimbursement. Questioned Costs: None Context: The over reported meals led to the District having an improper reimbursement. Repeat Finding: Yes Recommendation: Policies and procedures should be written to provide internal control over meal reporting. We recommend the District establish a review process, such as having another individual review count sheets and compare them to the number of meals submitted, to ensure all meals submitted for reimbursement are for the correct number of meals. Views of responsible officials: Management is in agreement and will implement a corrective action plan.

Finding 2022-002 ? Meal Reporting Identification of the federal program: U.S. DEPARTMENT OF AGRICULTURE Child USDA Nutrition Cluster School Breakfast Program CFDA No. 10.553 National School Lunch Program CFDA No. 10.555 Summer Food Service Program for Children CFDA No. 10.559 Criteria: 7 CFR section 210.8 states that monthly claims for meal reimbursement includes only the number of free, reduce price and paid lunches served on any day of operation to children currently eligible for such lunches. Condition: During our testing of meal reporting, we tested two months of meal report claims submitted to the State and traced to individual count sheets per school. It was discovered in one month three meals were over reported and six meals the second month were over reported. Cause: The District lacked proper internal controls over meal reporting and the error was not detected. Effect or Potential Effect: The breakdown of internal controls in this area could adversely affect the amount of reimbursement received by the school as eligible meals were not submitted for reimbursement. Questioned Costs: None Context: The over reported meals led to the District having an improper reimbursement. Repeat Finding: Yes Recommendation: Policies and procedures should be written to provide internal control over meal reporting. We recommend the District establish a review process, such as having another individual review count sheets and compare them to the number of meals submitted, to ensure all meals submitted for reimbursement are for the correct number of meals. Views of responsible officials: Management is in agreement and will implement a corrective action plan.

Finding 2022-002 ? Meal Reporting Identification of the federal program: U.S. DEPARTMENT OF AGRICULTURE Child USDA Nutrition Cluster School Breakfast Program CFDA No. 10.553 National School Lunch Program CFDA No. 10.555 Summer Food Service Program for Children CFDA No. 10.559 Criteria: 7 CFR section 210.8 states that monthly claims for meal reimbursement includes only the number of free, reduce price and paid lunches served on any day of operation to children currently eligible for such lunches. Condition: During our testing of meal reporting, we tested two months of meal report claims submitted to the State and traced to individual count sheets per school. It was discovered in one month three meals were over reported and six meals the second month were over reported. Cause: The District lacked proper internal controls over meal reporting and the error was not detected. Effect or Potential Effect: The breakdown of internal controls in this area could adversely affect the amount of reimbursement received by the school as eligible meals were not submitted for reimbursement. Questioned Costs: None Context: The over reported meals led to the District having an improper reimbursement. Repeat Finding: Yes Recommendation: Policies and procedures should be written to provide internal control over meal reporting. We recommend the District establish a review process, such as having another individual review count sheets and compare them to the number of meals submitted, to ensure all meals submitted for reimbursement are for the correct number of meals. Views of responsible officials: Management is in agreement and will implement a corrective action plan.

Finding 2022-002 ? Meal Reporting Identification of the federal program: U.S. DEPARTMENT OF AGRICULTURE Child USDA Nutrition Cluster School Breakfast Program CFDA No. 10.553 National School Lunch Program CFDA No. 10.555 Summer Food Service Program for Children CFDA No. 10.559 Criteria: 7 CFR section 210.8 states that monthly claims for meal reimbursement includes only the number of free, reduce price and paid lunches served on any day of operation to children currently eligible for such lunches. Condition: During our testing of meal reporting, we tested two months of meal report claims submitted to the State and traced to individual count sheets per school. It was discovered in one month three meals were over reported and six meals the second month were over reported. Cause: The District lacked proper internal controls over meal reporting and the error was not detected. Effect or Potential Effect: The breakdown of internal controls in this area could adversely affect the amount of reimbursement received by the school as eligible meals were not submitted for reimbursement. Questioned Costs: None Context: The over reported meals led to the District having an improper reimbursement. Repeat Finding: Yes Recommendation: Policies and procedures should be written to provide internal control over meal reporting. We recommend the District establish a review process, such as having another individual review count sheets and compare them to the number of meals submitted, to ensure all meals submitted for reimbursement are for the correct number of meals. Views of responsible officials: Management is in agreement and will implement a corrective action plan.