Finding Text
Finding 2024-004, 2023-004 – Material Weakness and Material Noncompliance – Eligibility – Reimbursement Requests
Program Name: Child Nutrition Cluster – 10.553, 10.555, 10.559, 10.582
Child and Adult Care Food Program – 10.558
Awarding Agency: U.S. Department of Agriculture, passed through Michigan Department of Education
Finding Type: Material Weakness on Internal Controls over Compliance and Material Noncompliance
Questioned Cost Amount: $134,482 for Child Nutrition Cluster
$157,046 for Child and Adult Care Food Program
Context / Criteria: The School District should request reimbursement for the actual number of meals served and should maintain
support for the number of meals served for each reimbursement request.
Condition: The School District’s support for the number of meals served did not agree to the meals requested on the
reimbursement requests.
Cause / Effect: The School District maintained paper records, but those meals served could not be reconciled or agreed to the
reimbursement requests for 6 of our sample of 40 claims for Child Nutrition Cluster and 22 of our sample of 40
claims for Child and Adult Care Food Program. The lack of reconciliation or other records to explain the
differences could have resulted in the School District over or under requesting reimbursement from Michigan
Department of Education.
Recommendation: We recommend management implement procedures to ensure meals served data is retained and communicated
to the individual requesting reimbursement for meals served.
Views of Responsible Officials and Corrective Actions: Management is in agreement with the finding. See accompanying corrective action plan.