Finding Text
Sufficient controls were not in place for the current fiscal year to ensure that an accurate meal count was claimed for USDA reimbursement resulting in meal counts submitted for reimbursement not adequately supported by available documentation. The Uniform Guidance sets forth requirements for internal controls over federal programs in 2 CFR sections 200.303 that a grantee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Such controls should include preparing and maintaining documentation supporting the allowability of applicable meals claimed for reimbursement. This finding was reported in the prior year. Testing noted the following findings: Meals were served at unapproved sites. Meal counts from daily meal tallies differ from the total meals claimed for 5 of 7 months tested. There was inadequate oversight of activities and information provided by the contractor. We recommend that a knowledgeable person be assigned responsibility for oversight of the child nutrition program. We further recommend procedures be implemented to provide oversight of contractor services and information provided including a review process for the USDA claims requests. The Academy responds that it has employed a supervisor responsible for overseeing the child nutrition program and the contract with the contractor was terminated during the 2022 fiscal year. Further, the Academy began providing onsite meal service beginning with the 2022-23 school year using a new provider.