Finding Text
2023-002 U.S. Department of Agriculture
Passed-through the Commonwealth of Massachusetts’ Department of
Elementary and Secondary Education
Child Nutrition Cluster – ALN 10.553, 10.555 & 10.559
Significant Deficiency in Internal Controls Over Compliance
Criteria: Per 7 CFR Part 225.9 (d)(5), the District must retain records that support its claims for meal reimbursement.
Condition: The District’s school lunch office maintained production records and manual count sheets for the elementary school and high school instead of using the point-of-sale system for tracking student meal counts.
Cause: The elementary school and high school utilize manual counts to track meals for reimbursement.
Effect: Manual records are subject to clerical and other errors which could lead to inaccurate claims for reimbursement.
Questioned Costs: None
Perspective Information: The District started utilizing the point-of-sale system in the elementary school and high school starting in the FY25 school year.
Repeat Finding from Prior Year: No
Recommendation: The elementary school and high school should utilize the point-of-sale system for tracking student meal counts.
Views of Responsible Official: Management agrees with the finding.