Audit 386106

Federal Program Child Nutrition Cluster (AL 10.553, 10.555, 10.559) Reporting Criteria Federal compliance requirements state that auditors are to trace amounts reported in a financial report to the accounting records. Furthermore, a system of internal control has all reports reviewed and approved before they are submitted for reimbursement. Condition During testing of the District’s reimbursement reports, we noted the District over submitted for meals served and there is no review or approval of monthly reimbursement reports before submission. Questioned Costs Not Applicable Context We sampled 3 months of reports submitted for reimbursement in the food service department. The District has five different food sites. We noted in one month that the District submitted two food sites monthly reimbursement reports with the other food site’s information. During internal control inquiry, we noted that there is no formal review and approval before a report is submitted for reimbursement. Cause Management oversight. Effect The District received reimbursements for incorrect meals. Repeat Finding Yes. See prior audit finding 2024-006. Recommendation The District should implement policies and procedures to ensure reports submitted are accurate. Views of Responsible Officials The District agrees with the recommendation.