Finding Text
Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Reporting)
Federal Programs. Child Nutrition Cluster; U.S. Department of Agriculture; ALN 10.553 and 10.555.
Criteria. The Uniform Guidance requires the District to conduct accurate daily meal counts and to properly review and submit the related meal reimbursement claims accurately on a monthly basis.
Condition. One of three meal claim reimbursement reports selected for testing did not agree to underlying meal count sheets. On the one report that did not agree, the District understated claims for all of its facilities.
Cause. This condition was the result of a lack of internal controls in place to ensure that count sheets and monthly submissions agree and are complete according to the provisions of the grant.
Questioned Costs. No costs have been questioned as a result of this finding.
Effect. As a result of this condition, the District submitted inaccurate claims for reimbursement, resulting in a reimbursement less than what the District should have received.
Recommendation. We recommend that the District implement a thorough review process of entered data prior to certification of claims data. We also recoment thata secondary review of claims data be done by a District finance department staff to ensure proper claims data.
View of Responsible Officials. We concur with the audit assessment regarding this matter.