Finding 1090975 (2024-001)

Finding 2024-001 Child Nutrition Program Meal Claims Federal Program: ALN 10.553/10.555 Child Nutrition Cluster Condition: For the month of November 2023, there were errors in the type of student meals reported by the Academy to the State via CLiCS. As a result of these errors, free and reduced meals were under-reported and regular/paid meals were over-reported. Criteria: The Academy is required to accurately monitor, record, and report the numbers of meals that were served to students, including how many of these meals were served to students with a free or reduced status. This reporting determines State and Federal reimbursement amounts the Academy receives for meals served. Cause: The internal controls over reporting established by the Academy were insufficient to properly prevent, or detect and correct, errors in the reporting of Student meals. Effect: The failure to properly categorize free and reduced meals resulted in the Academy receiving State reimbursements for free and reduced meals, rather than those meals being reimbursed by Federal aid. Questioned Costs: None. The error resulted in less Federal funding be provided to the Academy. Recommendation: We recommend that the Academy evaluate current procedures for accurately monitoring, recording, and reporting the number of meals served and ensure proper meal counts are reported to the State. Views of Responsible Officials and Planned Corrective Actions: Management agrees with our recommendation. See corresponding Corrective Action Plan.