Audit 411601

Criteria: The Uniform Guidance requires that recipients are required to establish and maintain effective internal controls to provide reasonable assurance that reports submitted for reimbursement under federal programs are accurate, complete, supported by underlying records and prepared in accordance with applicable program requirements. Condition: During our testing it was noted that the data generated from the Mosaic software of reimbursable meal counts did not agree to the amounts reported and submitted for reimbursement for several of the months included in the audit. The Mosaic software reported more meals than were reported in the grant management software. Cause: The auditee did not maintain adequate review procedures to ensure reimbursement requests were reconciled to the supporting data prior to the submission for reimbursement. Effect: Reimbursement requests were not fully supported by the underlying accounting records. The claims submitted were lower than the internal software of the District which could have resulted in a shortage of reimbursement amounts received by the District. Questioned costs: None that require reporting. Context: The monthly reports that were submitted to the grant management system for reimbursement were compared to the meal count reports for each month generated from the point of sale software of the District. It was noted that there were data discrepancies for several months of the reports submitted for reimbursement. The meal count reports were higher than the amounts submitted to the State of New Hampshire for reimbursement. Repeat finding: Not a repeat finding. Recommendation: It is recommended that management implement procedures requiring an independent review and reconciliation of reimbursement requests to the supporting data from the Mosaic software prior to submission. Views of responsible officials: A new Food Service Director was hired on Monday, 09/14/2026. This individual will meet with the Business Administrator on a monthly basis to ensure meal counts in the Mosaic system reconcile to the reimbursement requested. Variances will be addressed and corrected monthly. Any variances identified during the reconciliation will be investigated and corrected.