Finding 1088399 (2022-003)

Finding 2022-003 (Repeat of Finding 2021-003) Deficiencies in controls surrounding the cash management and program income FEDERAL PROGRAM: Federal Agency: US Department of Agriculture Child Nutrition Cluster: ALN’s 10.555; 10.559 Compliance Requirement: Cash Management and Program income Type of Finding: Significant deficiency in Internal Control over Compliance QUESTIONED COST: None CRITERIA: The daily meal counts that are used for preparing claims for reimbursement should be supported by the child nutrition management software. CONDITION: The daily meal counts were maintained using a manual system for the entire school year. The meals claimed for reimbursement were not supported with adequate documentation. CAUSE: The cause of the condition is an absence of controls over documenting the meals used for claim reimbursement. EFFECT: The effect of the condition could result in inappropriate claims for reimbursement and/or questioned costs to the program. RECOMMENDATION: It is recommended that the child nutrition management software be used to document and support the daily meal counts that will be used for claim reimbursements. VIEWS OF RESPONSIBLE OFFICIAL: See Auditee’s Corrective Action Plan