Finding Text
Reporting
Federal Program Information
Funding Agency: U.S. Department of Agriculture
Title: Child Nutrition Cluster
AL Number: 10.553/10.555/10.559
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
The District was not able to provide proper supporting documentation and reported
inaccurate meal counts for reimbursement reporting. Supporting documentation missing
combined with inaccurate meal counts total $21,191.
Questioned Costs
Projected questioned costs $46,053.
Context
We tested 4 months of monthly reimbursement reports at the District’s 2 food sites. The
District could not provide the required supporting documentation used to complete the
reimbursement report for the breakfasts served in January and March 2022 at the
elementary food site. This resulted in no support for the reimbursement of 6,143 breakfasts
served. We also noted variances at the elementary site with lunches being under reported
by 10 in November, 3 in December, 33 in January, and 26 in March. We noted the high
school food site over reported 5 lunches in January and under reported 147 breakfasts in
March.
.
Effect
Inaccurate reimbursements for meals provided resulting in inaccurate revenues received.
Cause
Management oversight.
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 a repeat finding of 2021-006.
Views of Responsible Officials
See corrective action plan.