Audit 398363

7 CFR § 210.7(c) requires each school food authority to ensure that Claims for Reimbursement are limited to the number of free, reduced price, and paid meals and afterschool snacks that are served to children eligible for free, reduced price, and paid meals and afterschool snacks, respectively, for each day of operation. The school food authority is also required to base Claims for Reimbursement on meal counts, taken daily at the point of service, which correctly identify the number of free, reduced price and paid meals served to eligible children. Testing revealed the number of meals served shown on Claims for Reimbursement for the School Breakfast Program was greater than the number of children in attendance on the date the meals were served. Controls were not in place to ensure the correct number of meals served were reported on the Claims for Reimbursement. As a result, the Tallapoosa County Board of Education received reimbursement amounts greater than it should have for its School Breakfast Program.