Finding Text
Federal Program Information
Funding Agency: U.S. Department of Agriculture
Title: Child Nutrition Cluster
CFDA Number: 10.555/10.559
Criteria
Entities are only allowed to be reimbursed for the first meal served to students. Furthermore,
a system of strong internal controls requires entities to ensure reports being submitted for
reimbursement agree with supporting documentation.
Condition
Noted the District could not provide the required supporting documentation used to complete
the reimbursement report for October 2020. During testing of November 2020, we noted that
the elementary food site overstated both lunches and breakfasts by 720 meals. Furthermore,
we noted that the high school food site had overstated 12 meals in February 2021. Testing
April 2021, we calculated 4 breakfasts and 12 lunches being under reported at the
elementary food site and 12 lunches overstated at the high school food site. Finally, we
noted that the district did not verify the number of students living in each household when
they delivered home meals in November 2020.
Questioned Costs
Undeterminable.
Context
Our population was the monthly reports submitted for reimbursement of meals served. We
haphazardly selected 3 months to test. Noted the District could not provide the required
supporting documentation used to complete the reimbursement report for October 2020.
During testing of November 2020, we noted that the elementary food site overstated both
lunches and breakfasts by 720 meals. Furthermore, we noted that the high school food site
had overstated 12 meals in February 2021. Testing April 2021, we calculated 4 breakfasts
and 12 lunches being under reported at the elementary food site and 12 lunches overstated
at the high school food site. Finally, we noted during inquiry that the District did not verify the
number of students living in each household when they delivered home meals in November
2020.
Effect
The elementary food site was reimbursed for more than meals actually served in November
2020. February 2021 had the high school site being reimbursed for more meals than what
was actually served. Finally, the elementary food site was not reimbursed for meals served
and the high school food site was reimbursed for more meals than what was actually served.
Cause
Oversight by management
Recommendation
We recommend the District put policies and procedures in place to ensure all reimbursement
reports are reviewed and approved before being submitted. Repeat Finding
This is not a repeat finding
Views of Responsible Officials
See corrective action plan.