Finding Text
Finding #2024-002; Child Nutrition Cluster – CFDA Nos. 10.553 and 10.555; Year Ended June 30, 2024
CONDITION:
The District did not accurately report meals claims for reimbursements consistent with supporting documentation to ensure compliance with the Financial Reporting requirement regarding the claim process under the Child Nutrition Cluster’s Reporting section. The Food Service Director inaccurately reported breakfast meal counts for the March and April 2024 claim reports during the 2023-24 school year.
CRITERIA:
Internal controls over federal programs are to be sufficient to ensure compliance with the Financial Reporting re-quirements under the Reporting section for the Child Nutrition Cluster.
CAUSE:
District Management did not have an effective review process in place to identify and correct report submission errors.
EFFECT:
The internal control deficiency resulted in a failure to identify report submission errors which led to unclaimed sub-sidies.
RECOMMENDATION:
We recommend that the Food Service Director more closely review all meal count information entered for reim-bursement prior to submitting each monthly claim to ensure accuracy and consistency with supporting documenta-tion. We recommend that the Food Service Director review all monthly claims filed in fiscal year 2024-25 that are available for revisions, to ensure reports were accurately filed. Further, we recommend that District management periodically monitor claim submissions for accuracy.
MANAGEMENT RESPONSE:
Management agrees with recommendations. The Food Service Director will develop a plan to review all submissions for claims to ensure accuracy and consistency with supporting documentation. The Food Service Director will re-view and revise, if necessary, the 2024-25 fiscal year monthly claim submissions. Management will periodically monitor claim submissions for accuracy.