Finding Text
2023-003 – Department of Agriculture, for the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553, 10.555, 10.559, 10.582; School Nutrition Cluster
Criteria: The School Nutrition cluster requires the School Unit to file monthly claim forms (reports) with the State within a certain period of time and to accurately reflect the meals served for the program. In addition, the School Unit is required to establish internal controls and procedures to ensure compliance with requirements.
Condition: The claim form filed for May 2023 incorrectly reported 70 meals as breakfast, when they should have been reported as lunch.
Cause: A clerical error was not identified during the review process prior to submitting the May claim form.
Effect: Actual reimbursement received for meals served for the month of May 2023 were reimbursed at a lower rate than the school unit was eligible for.
Known Questioned Costs: None
Likely Questioned Costs: None
Recommendations: We recommend the School Unit implement controls to ensure monthly claim forms are reviewed by a second individual prior to submission to minimize the risk of errors or fraudulent reporting.